कसे जीएसटी कर कर दूर नाही? [व्हिडिओ]

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


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वर्तमान अप्रत्यक्ष कर प्रणाली पाहिल्यास, इनपुट क्रेडिटची साखळी, एका विशिष्ट टप्प्यावर, तुटते. आपण असे समजूया की , केंद्रीय विक्री कर (सीएसटी) जो आंतरराज्यीय व्यापारास लागू होतोय, तो भरण्यालायक नसतो, यामुळे इनपुट क्रेडिट भरण्याची साखळी खंडित होते. तसेच, निर्माता विक्री व अबकारी कर, विक्रेत्यास आकरतो तेव्हा इनपुट क्रेडिटची साखळी पुन्हा खंडित होते.  यामुळे उत्पादन खर्चात लागत कर जोडला जातो.

2005 मध्ये, ‘व्हॅट’ हा ‘कासकेडिंग परिणाम’ म्हणजेच करावर कर लावण्याच्या पद्धतीवर मात करण्याच्या उद्देश समोर ठेवून सुरू करण्यात आला. व्हॅट जर याचा परिणाम दूर करण्यासाठी आकारला जात होता, तर ‘कासकेडिंग परिणाम’ हा ‘जीएसटी’ मध्ये वेगळा का गृहीत धरला आहे?

होय, व्हॅटद्वारे ‘कासकेडिंग करा’चा राज्याच्या अप्रत्यक्ष करावर होणारा परिणाम उकलण्यात यश मिळाले पण इतर अप्रत्यक्ष करांवर कासकेडिंगचा प्रभाव अजूनही तसाच राहिला. जीएसटी, कर क्रेडिटची राज्याच्या सीमा पार तसेच निर्मात्यापासून किरकोळ विक्रेत्या पर्यंत एक सलग शृंखला ठेवते, आणि त्यामुळे करावर कर लागण्यास प्रतिबंध होतो.

आपण विद्यमान व ‘जीएसटी’ योजने अंतर्गत एकूण कर दर 22 टक्के इतका मानूया आणि उत्पादीत वस्तू म्हणून एक कार गृहीत धरू, आणि याचे परीक्षण करू – करावर कर लागण्यात कसा प्रतिबंध झाला आहे हे समजताना,

5,280 रुपयाची बचत कशी झाली हे आपले लक्ष वेधित आहे! नाही का? आपण याचे परीक्षण करूया.

आपण लक्षपूर्वक निरीक्षण केल्यास, उदाहरणात, विक्रेत्याने निर्मात्यास दिलेला कर (सीजीएसटी + एसजीएसटी) खर्चात समाविष्ट नाही. याचे कारण ‘जीएसटी’ विक्रेत्यास सीजीएसटी + एसजीएसटी करांच्या दायित्वास विलंब लावण्याची परवानगी देते. हे जीएसटीचे एक मूलभूत वैशिष्ट्य आहे, ज्यामुळे कर क्रेडिटची राज्याच्या सीमा पार तसेच निर्मात्यापासून किरकोळ विक्रेत्या पर्यंत एक सलग शृंखला ठेवते, आणि त्यामुळे करावर कर लागण्यास प्रतिबंध होतो.

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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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