Monthly Archives: March 2019

GST ka registration kaise karayen?

Jab se GST lagu kiya gaya tab se sabhi prakar ke business ab naye-naye niyam ke mutabik hone shuru ho gaye hai saman ya sewaon se kharid se lekar bikri tak tax jama karne tak ka hisab online tarike se rakha jane laga hai, Unki nigrani se lekar jurmana tak yahan tak ki sabhi prakar ke karyawahi tak sab kuch online ho gaya hai, Is naye system ke tahat agar aap business karna chahten hai to GST registration bhi karana lagbhag jaroori h gaya hai, Lagbhag isliye kyonki kuch business GST ke dayre se bahar rakhe gaye hai, Bairhal agar apka business GST ke dayre me ata hai to aap is system mein entry kaise pa sakte hai, Matlab ki aap GST registraion kaise kara sakte hai aiye aaj hum apko iske bare mein bataten hai.

Note– Waise mai asha karta hu ki apko GST ke bare samanya jankari hogi yadi nahi hai to aap mera GST ka post jaroor padhe. Jiske title hai GST kya hai.

GST registration kise karana jaroori hai?

Jis business man ke business GST ke pahle tax kanoon maslan kendriya exise kanoon, service tax kanoon, kendriya bikri kar athwa wat kanoon ke tahat registred the unko pan number ke adhar par sidhe GST ke andar migrate karke GST registration number de diya gaya, Jo in niyamon ke tahat registred nahi the aur unka karobar iske dayre mein yani ki 20 lacs ka salana turn over hai unhe GST registration ke liye awedan karna bahut jaroori hai, Sath hi naye karobari jo in kshamtaon ke sath apna business shuru karna chahte hai unhe GST registration karana jaroori hai, Niyam ke anusar jaise hi apka business GST ke dayre me aa jaye uske 30 din ke andar GST registration karwana jaroori hai.

Note:- Agar apka ek baar registration certificate ban gaya hai to yah hamesha manya hoga tab tak jab tak ki ise apki taraf se surrender nahi kiya jata hai ya niyamon ka gambhir ullanghan karne par cancelled ya suspend ya wapas nahi liya jata hai ye manya hota hai.

GST registration kiske liye jaroori hai?

Jin vyapariyon ka poore saal ka turn over 20 lacs ka hai unhe GST ke tahat registration kawana aniwarya hai, Purvottar ke sabhi rajyon ke vyapariyon ke liye salana turn over ki limit 10 lacs rupee hi rakhi gayi hai, agar aap bhi is limit ke andar aten hai to aap jo bhi saman ya sewaon ki supply karte to apko sab par GST lagakar tax dena hoga.

Note:-1 Yahan turn over ka matlab poore bharat mein kiye ja rahe sabhi karobar se hai, Agar ek hi admi do alag alag sthanon par ya do alag alag rajyon mein karobar karten hai, To bhi ise bhi business ke ek hi unit ke antargat mana jayega.

Note:-2 Poorvottar ke ke jin rajyon ke karobari 10 lacs ke turn over wali limit mein aten hai wo rajya kuch aise hai jaise:- Assam, Arunachal Pradesh, Nagaland, Manipur, Meghalaya, Mizoram, Tripura, Sikkim, Jammu & Kashmir, Himanchal Pradesh aur Uttrakhand  ke sabhi karobari 10 lacs ke andar wali turn over ki limit mein aten hai.

GST registration jaroori kyon hai?

GST ke tahat registration karwane ke baad hi apko manyata mil sakegi kisi wastu aur sewa ke supplier ke roop mein, apko apne wastuon aur sewaon ke khardaron se GST ke tahat tax jama karne aur phir baad mein use apni khud ki kharid mein chukaye gaye GST se adjust karne ke liye sahuliyat mil sakegi, Is tarah se agar aap antim consumer nahi hai to jis bhi astar par apne GST chukaya hai to wah adjustment ke raste sarkar se apko wapas mil jayega,

GST registration se kise chhoot hai?

Aise karobari jinka salana turn over 20 lacs se kam hai (purvottar ke karobari ko chhod kar ) GST ke dayre mein nahi aten hai, Agar aap kisi aisi wastu aur sewa ke karobar se juse hon jo GST act ke tahat chhoot prapt hai, To apko ya us vyapari ko registration karwane ki koi jaroorat nahi hai.

In sthitiyon mein bhi GST registration karwana jaroori hai?

Kuch aisi bhi sthitiyan hai jinme apko GST ka registration karwana jaroori hi hai.

  • Antarrajyiya Apoortikarta:- Agar aap apne wastuon aur sewaon ka ayat niryat ek state se dusre state mein karten hai aur apki amdani taxable Income ke sima mein ati hai to apko GST registration karwana jaroori hai bhale hi aap 20 lacs ke turn over ke andar nahi aten hai.
  • Yda kada vyapar karne wale:-Is catogery mein aise vyapar karne wale aten hai jo ek state se jakar dusre state mein vyapar karte hai, Lekin unke saman ya sewaon ke supply karne ka ek sunishchit sthan nahi hota hai, woh anukul awasaron par apna business badalte rahaten hai, Agar is prakar ke karobari ki amdani bhi taxable hai to unhe bhi registration karwana hoga chahe unka salana turn over 20 lacs se kam hi kyon na ho.
  • Aniwasi Karyogya vyakti:-Aisa karobari jiska koi asthayi niwas nahi hai bharat mein na hi uske business karne ka koi asthai asthan hai matlab kisi dusre desh ka admi jo dusre desh mein kewal business ke uddeshya se ata jata rahta hai, Woh admi tax bharne walon ke list mein bhi hai aur use GST registration karwana bhi jaroori hai.
  • Kar yogya admi ki taraf se apurti karne wale:- Agar aap kisi dusre karobari ke agent ke roop mein saman aur sewa supply karten hai aur apka karobar GST ki ptrata mein ata hai to apko bhi GST registration karwana jaroori hai.
  • Input Service Distributer :-GST mein Input Service Distributer ko kisi saman ya sewa ke supplier ke office ke roop mein paribhashit kiya gaya hai, Aisa us sthiti mein hota hai jab saman kai jagah banta ho lekin uski billing kisi ek jagah se ho rahi ho, Inhe tax challan ke cover ke tahat Input tax credit ka adhikar bhi hota hai, Agar ye taxable admi se juda hai to GST registration karwana aniwarya hai.
  • Apne Brand ke naam ke tahat saman aur sewa dene wale Aggrigator:- Aggregator ke shreni mein ve companies ati hai jo jinke business mein n to koi khud ka staff hota hai n hi khud ka koi saman ya sewa hoti hai, Sirf unke brand naam par unka karobar chalta hai, Jaise Ola, Uber etc. Inmein gadiyan kisi aur ki sewa lene wala koi aur, Company sirf dono pakshon ko ek dusre ki sewayen uplabdh karane ka platform taiyar karati hai, Aur apna commission le leti hai, Unhe bhi GST registration karana jaroori hai.
  • TDS katauti ke liye jimmedar admi:- Agar koi aise karobari bhi hai jiski amdani Income Tax Act ke section 37 ke tahat pahle hi taxable hai To unhe bhi GST registration karwana aniwarya hai, bhale hi unka salana turn over 20 lacs se kam hi kyon n ho, Section 37 mein amdani “Profits and Gains of Business or Profession” shirshak ke tahat tax katauti yogya hoti hai.
  • E-commerce Operator:- Agar aap eloctronic commerce ke platform par apna karobar kar rahen ho to GST registration karwana aniwarya hai chahe uska salana turn over 20 lacs se kam hi kyon n ho, Eloctronic commerce ya digital business se kisi bhi roop mein chahe wo uska owner ho operator ho ya manager ho is category mein aten hai.
  • E- commerce platform par bikreta:- Agar aap kisi E-commerce ke malik ya sanchalak n bhi ho aur uske madhyam se saman aur sewaon ki supply karten hai to aap ko GST registration karwana aniwarya hai, Galimat yahi hai ki company ke sanchalak ke taraf se apke saman par GST nahi wasula ja raha hai.
  • Online Suchnaon aur Database sewaon ka business karne wale:- Internet adharit sewaon ka karobar karne wale karobari OIDAR service ki shreni mein aten hai, inhe bhi GST registration karwan aniwarya hai bhale hi inka turn over kitna hi kam kyon n ho, Is karobar mein ane wale kuch kamon ki list hum apko samajhne ke le de rahe hain. 1- Online advertising dene wale 2- Cloud service dene wale 3- E-book, sofware adi ka online business karne wale 4-Digital data storage service dene wale 5- Online gaming service dene wale
  • GST registred business ka transfer ya uttradhikar pane wale:- Agar apko koi aisa business transfer karke mila ho ya uttradhikar ke roop mein mila ho aur GST mein pahle se hi registred ho to apko naye shire se GST registration karwana hoga.
  • Reverse Charge ke tahat service tax dene wale:- GST mein tax jama karane ki jimmedari usi ki hai jo saman aur sewa ki supply karta hai, Lekin kuch mamle aise hoten hai, Jinme GST jama karane ki jimmedari usi ki hai jo saman ya sewa prapt karten hai, N ki supply karne wale, Is prakar ke karobaron ko Reverse Charge ki shreni mein rakha gaya hai, Inke liye bhi GST registration karwan aniwarya hai, Reverse Charge ko hum apko thoda bistrit roop mein bataten hai..

1- Kisi profestion admi ki sewa lene mein reverse charge ki shtiti banti hai, sewa ko kharidne wala GST ka bhugtan supplier ko n karke sidhe sarkar ko kar deta hai.

2- Example ke taur par yadi apki koi firm hai, Aur apne kisi kanooni kam ke liye kisi advocate ki sewayen li ya fir vyawsayik margdarshan ke ki financial planner ki sewa li hai, Aise mein aap jis value ki sewa lenge uske upar GST apko hi dena hoga n ki jisne sewa di hai.

3- GST niyamon mein kuch aisi services bhi tay ki gayi hai, Jinke upyog par GST ka bhugtan karne ka jimma sewa lene wale ka hoga n ki dene wale ka.

4- Iske alawa ek Partial Reverse Charge ki sthiti bhi hai, Jisme GST ke kuch hisse ki jimmedari sewa lene wale ki tatha kuch hissa sewa dene wale ko jama karna hota hai.

GST registration ke steps:-

GST mein registration karwana utna hi asan hai jitna ki ki school college university mein admission ke liye online form bharna, Apke pas internet hona chahiye bas aap ghar baith kar ya office mein baith kar apna GST registration ka form online bhar sakten hai, Bas GST registration ke liye jaroori document, Computer ya smart phone kholiye, GST ke portal www.gst.gov.in ke web address par click karen. Kuch asan se steps mein apka GST registration poora ho jayega, To aiye aaj hum apko stepwise batayenge ki GST ke registration ke liye awedan kaise karen.

Step 1– Sabse pahle apko http://www.gst.gov.in/ par click karna hai, uske baad click karte hi apke screen par ek page khul kar ayega to us par apko dekhna hai ki GST ke new registration ki prakriya chalu hai ya nahi, Agar nahi shuru hogi to uske samne shuru hone ki tarikh likhi hogi aur agar shuru hai to Form GST REG-01 select kijiye.

Step 2– Form GST REG-01 mein sabse phla part A bhara jayega jisme apke bare mein vyaktigat jankari se judi cheezen bharne ko kaha jayega jaise ki pan number, mobile number,E-mail ID adi. Inko bharke form-01 ko sumbit kar dena hai.

Step 3– GST REG -01 ko bharne ke baad sumbit karte hi GST portal se sabse pahle apke pan number ka verfication hoga iske liye apne jo mobile number aur E mail ID di hai us par ek one time password bheja jayega jise portal ke dwara di gayi jagah mein apko ise bharna hai apni pahchan ka confirmation kar dena hai.

NOTE-GST portal se apka mobile number aur E mail Id ka satyapan karte samay dono ke liye apko alag alag otp bheja jayega, Dhyan den kisi ek ka otp dusre mein n dalen nahi to apka verification fail ho jayega.

Step 4- Confirmation hote hi portal ke taraf se apko ek awedan sandarbh number apke mobile number aur Email Id par bheja jayega jise apko kahin par likh lena hai aur agle part b mein bharna hai.

Step 5- Ab apke samne GST REG -01 form ka part B khul kar ayega, Isme apko apne business se related kuch jaroori document ki copy jama karne ko kaha jayega, Aur sabhi document online hi jama hone hai, Sabhi document online jama karne ke baad apko GST REG-01 ke part B ko sumbit kar dena hai.

NOTE- Kaun kaun se document lagane hai hum apko uske bare mein niche bata rahe hai kripya ise dhyan se padhen.

  • Photogrph:- Isme apko apne business se related malik, partner, prabandh trustee samiti se naweentam photo lagane hai sath mein hi adhikrit hashtaksharkarta ka photograph bhi lagan hai.
  • Kardata ke samvidhan:- Partnership deed, Panjikaran praman patra ya samvidhan ke anya proof.
  • Vyapar ke pramukh parisar ya atirikt jagah ka proof
  • Khud ke parisar ke liye:- Parisar ka malikana haq dikhane wala koi document jaise ki naveentam sampatti kar raseed nagar khata copy ya bijli ke bill ki copy.
  • Bank account se related proof:- Jaise bank account ke pahle page ki scanned copy aur statement copy.
  • Pradhikaran forms:- Har ek authorized signatory ke liye authority ki copy ya nirdharit format mein committee ya nideshak mandal ke prastaw ki ek copy.

Upar bataye gaye document ko laga kar aap GST REG-01 ka part B poora kar leten hai.

Note- Dhyan rakhiye GST REG-01 ke part mein jo bhi documents lagaye jayenge wo sabhi PDF ya JPEG format mein hone chahiye aur sabki size 1 MB se jyada nahi honi chahiye aur photo ka size 100 KB ka hona chahiye.

Step 6- Apke sabhi jankari dene ke baad bhi agar uske alawa aur koi jankari awashyak hui to uske liye portal apko GST REG 03- form jari kiya jayega.

Step 7- Form GST REG -03 prapt hone ki tarikh se 7 working days ke andar apko atirikt jankari form GST REG-04 mein bharkar deni hogi

Step 8- Is step mein agar apne GST REG-01 se lekar GST REG-04 tak mangi gayi sabhi jankari sahi se de di hai to GST REG-01 ya GST REG-04 form ke prati ke 3 din ke andar form GST REG-06 ke tahat registration certificate jari kar diya jayega.

Step 9- Agar diya gaya vivaran santoshjanak nahi hai to form GST REG-05 ke tahat apka GST registration application reject kar diya jayga.

GST Registration number:-

Apka registration poora hote hi apko 15 anko ka ek Identification number milega jo apke pan number aur rajya ke code ke adhar par hoga, Is number ki pahli do sankhya apke rajya code number aur baad ki sankhya pan number ko show karti hai.Iske baad do digit karobar karne wali sanstha ke roop mein hogi tatha ek digit check some character ke roop mein hogi.

Khaton ke prakar:-

Registration hone ke baad GST ke common portal apka khata khul jayega, Jahan par apke naam ke teen prakar ke ledger dikhayi padenge.

1- Electronic cash ledger: Isme apke dwara jama ki gayi rashi dikhti rahti hai.

2- Electronic credit ledger: Is ledger mein apke anumanya ki rashi rakhi hogi.

3- Kar deyta ki panji: Is ledger mein apke dwara diye gaye GST ka vivran hota hai.

NOTE- Jaroorat padne par kisi ek athwa dono ledger se apne tax ka bhugtan kar sakten hai lekin Byaj, shulk, jurmana adi ka bhugtan credit ledger se nahi kar skte hai.

GST registration ki fees:-

GST registration ki koi fees nahi hai, Kyonki aap khud GST portal par jakar online registration ki sari prakriya poori kar sakte hai. Han agar aap kisi professional se registration karwaten hai to wo apni fees le sakta hai, Iske alawa apko registration ke liye adhar card se jude OTP ya class 2 Digital signature ki jaroorat padti hai. Agar aap Digital signature leten hai to 1000 hajar rupee ka kharch lagta hai.

GST registration n karwane par jurmana:-

Yadi aap GST registration ke liye yogyta rakhten hai aur registration nahi karwaten hai to apke upar jurmana lag sakta hai, Ye jurmana kuch is prakar se lagta hai.

1- Agar apne GST nahi jama kiya hai ya khud par ban rahe GST se kam matra mein GST jama ki hai to apko khud par ban rahe GST ka 10% atirikt rashi ke roop mein jurmana dena padega.

2- Yah jo jurmana hota hai wo 10 hajar se kam ho bhi nahi sakta matlab yah hai ki tax ka 10% aur 10 hajar rupee ke jurmane mein jo rashi jyada padegi apko use jama karna hoga.

3- Agar aap janbujh kar tax nahi jama kar rahe to ye jurman GST ka 100% jurmana yani ki tax se duguni rashi jama karna padegi.

4- Anya genuine errors par yah jurmana apke dwara diye jane wale tax ka 10% hi hoga.

GST composition scheme:-

Chhote karobariyon ke liye sarkar ne ek suvidha pradan ki hai jisme agar aap sirf saman ka len den karte hai ya hotel chalaten hai to aap GST compostion scheme apna sakte hai.

Is halat mein aap apna sakte hai yah scheme:-

  • Apka jo len den hai wo state ke bahar n hota ho aur apke business ka salana turn over 75 lacs se adhik n ho.
  • Compositon scheme apnane se apko kul turn over ka sirf 2% tax hi dena hoga, GST ke bahut kam niyam ka palan karna hoga aur jyada vivran bhi nahi rakhna hoga.
  • Retailer, wholesaler aur restaurent chalane wale karobari adi is scheme ka fayda utha sakten hai.
  • Apko ek samanya registered vyapari ki tarah har mahine kharid bikri aur tax ke return bharne ki jaroorat nahi hogi, Apko sirf har timahi ek quaterly return bharna hoga.
  • warshant mein apko ek Combined return bharna hoga is prakar apko saal bhar mein sirf 5 return bharne honge jabki samanya karobari ko saal bhar mein 37 return bharne hoten hai.
  • Financial year ki timahi poori hone ke baad agle mahine mein 18 tarikh tak GSTR -4 ke roop mein ek quarterly return bharna hoga.
  • Apka panchwa return financial year poora hone ke baad 31 december tak GSTR-8 ke roop mein dakhil karana aniwarya hoga.