जी एस टी, कर पर कर को किस तरह समाप्त करेगा? [वीडियो]

Last updated on July 16th, 2017 at 10:40 pm


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अप्रत्यक्ष कर प्रणाली की मौजूदा व्यवस्था में, एक निश्चित बिंदु पर इनपुट क्रेडिट की श्रृंखला टूट जाती है। माना कि अंतर्राज्यीय व्यापार पर लागू सेंट्रल सेल्स टैक्स (सी एस टी) क्रेडिट योग्य न होने के कारण इनपुट क्रेडिट श्रृंखला टूट जाती है। इसी प्रकार, किसी डीलर को बिक्री पर निर्माता द्वारा एक्साइज ड्‌यूटी वसूलने के कारण श्रृंखला टूट जाती है। इससे कर उत्पाद लागत का एक भाग बन जाता है।

वर्ष 2005 में, सोपानी प्रभाव समाप्त करने के समान उद्‌देश्य के साथ वैट लागू किया गया था। यदि इसे समाप्त करने के लिए वैट डिज़ाइन किया गया था, तो यह जी एस टी में किस तरह भिन्न है?

हां, वैट ने राज्य में अप्रत्यक्ष कर पर सोपानी कर प्रभाव को समाप्त कर दिया, जबकि अन्य अप्रत्यक्ष करों का सोपानी प्रभाव बना रहा। जी एस टी, कर क्रेडिट के निर्बाध प्रवाह की सुविधा देता है और निर्माताओं से खुदरा विक्रेताओं तक, और राज्यों की सीमाओं के पार आपूर्ति श्रृंखला में समस्त अप्रत्यक्ष करों का सोपानी प्रभाव समाप्त कर देता है।

आइए, कर पर कर खत्म करने का उदाहरण चित्रित करने के लिए, एक उत्पाद के रूप में कार का उदाहरण लेते हुए इसका परीक्षण करें, वर्तमान और जी एस टी नियम के तहत जिस पर कुल कर दर 22% मानी गई है।

क्या आपका ध्यान रु. 5,820 पर पड़ा? आइए इसका परीक्षण करें।

यदि आप सूक्ष्मता से देखें, तो उदाहरण में, डीलर द्वारा निर्माता को चुकता कर (सी जी एस टी + एस जी एस टी) लागत में नहीं जुड़े हैं। ऐसा इसलिए क्योंकि जी एस टी डीलर को सी जी एस टी + एस जी एस टी की कर देयता से छूट की सुविधा देता है। यह जी एस टी की एक बुनियादी विशेषता है, जो निर्माता से डीलर तक निर्बाध क्रेडिट की सुविधा देता है और सोपानी प्रभाव समाप्त करता है।

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About the author

Pugal T & Yarab A


  • It is to be noted that, under GST era service would be much dear as compared to existing Service tax structure. If GST rates is decided be RNR ( Revenue Neutral rate ) 18% than services cost will shoot up by 3% .

  • earlier at vat regime in yours example dealer was earning 44000 instead of 40000 in GST example
    if in GST example dealer keeps the same margin of 44000 than the total saving in hand of customer will be 444000+ 48840+ 48840= 541680 GST price in compare to 542080 vat price
    means SAVING OF RS 400 ONLY ….

  • Yes with the help of this video we are easily able to judge the amount paid to GST V/s VAT (higher payment of vat)

  • Dear Sir,

    I appreciate GST formula , because their is no problem to remind to customer to receive C Forms from them and they will avoid to send the C forms and other forms also.

    Any way Good luck to G S T

  • Please noted you are vat calculate @12% and CGST SGST calculate @ 11% if we calculate 12% value of car is to high.

    • In the current structure, dealer charges only Vat @ 12 % on sales affected; reason being the excise duty + cess is already added to the product cost and cascaded to customer. In GST regime, CGST + SGST paid on purchase is allowed as Input credit. Thereby it is not added to cost and on making sales, CGST 11% + SGST 11% is charged.

  • My understanding:
    Items with high excise duty and high tax rate gets cheaper under GST, where as Items with low/no excise duty and low Tax rate gets costlier under GST

  • Dear Sir,
    Please note that in your example savings of 5,280 is mentioned. But the dealer has a loss of Rs.4000/ from current tax Structure. How can we compare this scenerio

    • Hii Sathosh Kumar,
      Nice to see that you are so proactive with respect to implementation of GST & its impact. Regarding your question,
      the profit taken in both the cases is taken as 10%. The reason behind using a percentage (10%) apart from a number i.e Rs. 44,000 profit in both the cases is explained hereafter. See, a Profit of 44,000 or 40,000 in itself is vague. Let me help you with the help of an example.
      Lets say you earn a profit of Rs. 10,000 and I earn a profit of Rs. 20,000. Who has earned more profit? Well, you might be thinking that obviously I have earned more profit but let me tell you that above information that i have supplied to you is insufficient in determining who earned more profit. Let me give you additional information too. You earned a profit of Rs. 10,000 employing a capital of Rs. 20,000. Whereas, I have earned a profit of Rs. 20,000 employing a capital of Rs. 1 Lakh. What do you understand? You have earned a profit of 10,000 @ 50% on capital of 20,000. I have earned a profit of 20000 @ 20% on a capital of Rs. 1 lakh. Who has earned more rate of profit? Obviously, you.
      Thus, profit in itself is vague term. It should be compared with capital or sales to determine actual results.
      Coming to the present example in above video. In first case, i.e excise and Vat, dealer has purchased Car @ Rs. 4,40,000 ( 4,00,000 cost and 40,000 excise, Vat is not taken into consideration because input tax credit will be available when car is sold). The profit added is Rs. 44,000 @ 10%. Similarly in second case, under GST, since cost of car is 4,00,000 only, profit added @10% is 40,000. Do you know why? Because in first case dealer has employed 4,40,000 and in second case only 4,00,000. In second Case, under GST, he is expected to earn another 4,000 @ 10% on Rs. 40,000 which he has not employed in purchase of this car which we are talking about. Hence, there is not any lose to dealer.

      • Thanks for the explanation.

        Quick question: Does it mean that we are taking the opportunity cost of money saved (i.e. INR 40,000 which was not employed in purchase of car) into account as well while calculating the overall savings in GST regime? I guess it is hard to say that the dealer would be able to earn 4000@10% on INR 40,000 which he has not employed in purchase of this car. And, if we consider opportunity costs then probably we should also take the time gap between payment of input tax and collection of output tax into account (which, of course, would be cumbersome).

      • How should we calculate GST % in Tally erp9?
        SGST= %?
        CGST= %?
        IGST= %?
        & another which GSTs are applicable in Intra-State & Inter-State and how many % is applicable over there? Please explain briefly.

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