जी एस टी कडे : कम्पोजिशन व्यावसायिकाकडून सामान्य व्यावसायिकाकडे वळताना

Last updated on July 14th, 2017 at 06:46 pm

सर्व रजिस्टर्ड व्यावसायिक जे सध्या अप्रत्यक्ष कर प्रणाली मधे कर देत आहेत ते जी एस टी मधे आपोआप वळवण्यात येतील आणि त्यांना एक तात्पुरता रजिस्ट्रेशन आई डि देण्यात येईल, जी एस टी मधे येताना भरलेल्या माहितीचे प्रमाणीकरण झाल्यानंतर पक्का रजिस्ट्रेशन नंबर पुरवण्यात येईल. त्याच प्रमाणे जे व्यावसायिक सध्या कम्पोजिशन कर प्रणाली मधे आहेत ते सुद्धा जी एस टी कर प्रणाली मधे परिवर्तीत केले जातील.

जी एस टी प्रणाली मधे कर भरणारा व्यक्ती ज्याची वार्षिक उलाढाल ५० लाखांच्या वर नाही, कम्पोजिशन कर . आकारणी करिता पात्र ठरतात, पण इथे सुद्धा काही नियम आणि अटी आहेत, जी एस टी नुसार एक कम्पोजिशन डिलर सामान्य डिलर बनू शकतो.

कम्पोजिशन डिलर वरुन सामान्य डिलर बनतांना, सामान्य डिलर करिता ज्या नियम आणि अटी आहेत त्यांचे पालन करण्याची हमी भरावी लागते तेव्हाच व्यावसायीक घेत असलेल्या सेवांवर इनपुट क्रेडिट घेऊ शकतो तर देत असलेल्या सेवांवर जी एस टी कर लावू शकतो.

“हे सर्व वाचतांना तुमच्या मनात विचार आला असेल की कम्पोजिशन डिलर सामान्य डिलर बनताना जर त्याने आधीच कच्च्या मालावर कर दिलेला असेल तर त्याचे काय होईल?”’.

आता ह्या विषयाची माहिती आपण सविस्तर बघुया.

एक कम्पोजिशन डिलर चे सामान्य डिलर कडे वळण्याचे कारण खालील प्रमाणे राहू शकतात:

  • स्वतःच्या इच्छेने जी एस टी कडे वळणे
  • कायद्याने जी एस टी कडे वळावे लागणे, वार्षिक उलढाल ५० लाखांच्या पार गेल्यास.

सामान्य डिलर बनल्या नंतर तुमच्या कडे क्लोसिंग स्टॉक वर असलेले कराचे क्रेडिट इनपुट , आर्धे झालेले काम तसेच पूर्ण झालेले काम ह्या सर्वांचे क्रेडिट इनपुट घेता येणे शक्य होते.

क्लोजिंग क्रेडिट इनपुट घेण्याकरिता आवश्यक असलेली पात्रता

खाली नमूद परिस्थितींमधे तुम्ही क्लोजिंगक्रेडिट इनपुट घेऊ शकता:

  • क्लोजिंग क्रेडिट इनपुट हे कच्च्या मालाच्या, आर्ध्या पूर्ण झालेल्या मालाच्या रूपात किंवा पूर्ण झालेल्या मालाच्या रूपात असु शकतात, फक्त त्यावर कर भरण्यात येईल ह्याची खात्री असावी.Conditions for availing GST ITC on closing stock
  • क्लोजिंग क्रेडिट इनपुट मधे भरण्यात आलेले व्ही ए टी हे आधीच्या नियामांवरच आधारित असले पाहिजे, आणि त्याचा उपयोग फक्त वि ए टी च्या कर प्रणाली मधे करण्यात आला पाहिजे.
  • जर तुमच्याकडे बिल किंवा एखादा दुसरा दस्तएवज असेल ज्यात तुम्ही कर भरले असल्याची माहिती असेल.Tax documents needed for claiming GST Input tax credit
  • जर तुमच्या बिळाच्या रक्कमीची शेवटची तारीख जी एस टी मधे आल्यानंतर पासून १२ महिन्यांची असेल.Carry forward Input tax credit to GST

    वरील सर्व परिस्थिती जुळल्यावर क्रेडिट इनपुट देण्यात येतो.

आम्हाला तुमची मदत पाहिजे
कृपया तुमचे अभिप्राय कमेंट बॉक्स मधे नोंदवा आणि तुम्हाला जी एस टी च्या कोणत्या मुद्द्याबद्दल जाणून घ्यायला आवडेल ते आम्हाला सांगा, जेणेकरून पुढल्या वेळी तुमच्याकरिता ते घेऊन येता येईल.

आवडले? आपल्या मित्रांसोबत पण शेयर करा.

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About the author

Pugal T & Yarab A

58 Comments

  • I am a composite dealer under VAT and migrated to gst, now whether I have to opt composition scheme or it is already migrated to composition scheme. Now I don’t need to opt.

    • If you wish to be a composition dealer,you have to opt for composition scheme at time of enrollment in portal.

  • I am in regular Dealer in GST I Purchace basic cost Rs.100+18%=Rs.118 and composition dealer purchase rate is Rs.118 and this product MRP Rs.150 so whose profit more please tell calculation

  • I AM A GST COMPOSITION SCHEME DEALER OF JHARKHAND AND I WANT TO PURCHASE GOODS FROM DELHI, BIHAR ETC MEANS OTHER STATE OF JHAKHAND . I CAN PURCHASE

  • I am a regular dealer under GST,can I sell goods to another unregistered dealer,who will not claim input credit.

  • kya composition scheme compulsory hai agar koi composition scheme nahi lena chahta hai to ? pl answer

    • Composition scheme is an option given to persons with aggregate turnover not exceeding Rs. 75 Lakhs. It is not compulsory.

  • What is the process to be followed in case currently under Regular and composition in GST

  • I am retailer of rajasthan i am registered as regular dealer and i want to switch to composition scheme so please tell me what is process and what about my stock.

  • sir i want to know that we are a manufacture company and we are doing tolling (Job Work) business, in that Raw material will supplied by the customer. customer final product is exempt, not covered in gst, so i want to know that whether we will raise the invoice, what is the valuation method-
    1) (Raw material+ labour cost) + IGST OR SGST+CGST.
    2) OR Charges only IGST OR SGST+CGST in Labour cost.
    Please clarify.
    959284002
    Thank

    • Under GST, Jobwork is classified as supply of service and you need to charge GST only on the jobwork service value.

  • Can a composite dealer make inter state purchase as I know inter state sale can’t be but can be purchased is it true

  • Whether inputs not forming part of finished or semi-finished and not as raw materials, such as stores and spares, consumables, be eligible for input tax credit ?

    Can you please clarify with rules?

  • I am retailer for Maharashtra, hv turnover below 20 lakhs. Pl infom me can I purchase goods from outside Maharashtra under GST

  • Very good article. Do keep us updated once method for ITC on closing stock is notified.

  • Gst is a supply chain….Then why should a tax that is created in transcation should be paid by purcaser else it should be in digital form and on selling it should be excluded….thus paying tax only on gross profit….This will reduce the burden of extra investment viz if a purcase is 1 cr then he will have to pay 18 lakh tax from his pocket which is not his business….

  • Undergoing existing real estate housing projects with composition scheme are highly confused, what to do?

  • Thanks for your support.
    You use graphical method which helps us understand it better

  • HELLO SIR TODAY I AM ASKING A ONE QUESTION. WHICH IS CREATE VERY HUGE TYPE OF OBSTACLE FOR THE REGISTRATION OF GST. SO IN THE PAST TIME WE WERE CARRING OUR BUSINESS WITH VAT OR TOD NO. BUT NOW THE THESE ALL TAXES ARE MERGED IN GST. THE MAIN POINT OF GST I UNDERSTOOD IS THAT THE TURN OVER OF ANNUALLY SALE WHICH EXCEED 50 LAKH. SO ACCORDING TO THE CURRENT GST GUIDLINES. THE GST NO WILL APPLICABLE IN THIS CASE SO. THE MAIN POINT IS THAT WHICH I WANT TO UNDERSTAND IS THAT GOVT MAKE A RIGHT TO THE RETAILER WHO GET NOT EXCEED HIS SALE UPTO 50 LAKH. SO IN THIS REASON GOVT TAKE THESE ALL TYPES OF RETAILER IN COMPOSITION AREA. SO WHAT IS COMPOSITION AREA. IS ANY COMPOSITION FACTOR PROVIDE ANY NO. FOR CARRING BUSINESS UNDER GST. SO IN THE PAST TIME T.O.D ,TOD NO. WAS APPLICABLE FOR THAT MATTER. BUT NOW WHICH FACTOR OF GST WILL APPLICABLE FOR THIS MATTER WHICH I HAVE ALREADY PRESCRIBED IN THIS SUMMERY. GOVT WANT TO MAKE REGISTRATION FOR THESE ALL CASES OF COMPOSITION AND WHILE PLEASE TELL ME REGISTRATION METHOD OF THIS MATTER ……………………SO SIR PLZ GUIDE ME I AM CONFUSED …………………………………………………………………………………………………………………….REGARDS :- LOKESH KUMAR

  • Dear sir,
    Under GST can the supply of goods be only when the invoice is uploaded on GST site. Or invoice can be uploaded on GST site later on ?

    • Invoices need to be uploaded for all supplies in a month by 10th of the next month. Hence, invoice upload does not impact the supply.

  • Is the composition scheme available to a service provider who is a professional , say a Chartered Accountant
    and other professionals. Kindly clarify.
    ,

  • Whether inputs not forming part of finished or semi-finished and not as raw materials, such as stores and spares, consumables, be eligible for input tax credit ?

  • Thanks for the regular info on GST.Tally solution. It makes a CA understanding of GST more easy

  • Thanks for the regular info on GST. it helped us to understood about GST. Thank you Once again to Tally Solution team

  • Articles are nice.

    Please write on zero rated supply zero rated goods exempt supply and ITC on these goods.

    Implications on final goods exempted

  • what about element of Excise duty in closing stock???

    We are paying excise duty under abatement subject to not availing CENVAT credit on Input/Input service.

  • Two simple questions; I am a composite dealer under KVAT having less than 20 lacs turnover per annum not paying any tax as Vat is payable on MRP at the point of first sale on MRP in kerala availing option under KVAT 2005.Can I collect tax which I am paying to the wholesaler who makes supply to me at the time of GST.Can the wholesalers make supply to an unregistered dealer and collect GST from such dealers ?

    • If you are a composition tax payer, you cannot collect tax. A registered wholesaler has to collect GST when selling to unregistered dealers. Also, if your turnover is less than Rs. 20 Lakhs, you are not required to be registered under GST.

  • GST Act and Rules are good for the country and rest of the world. Government should simplified the GST in the coming year.

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