माल एवं सेवाकर की अवधारणा समझाइये। जीएसटी लागू किये जाने की आवश्यकता एवं आधारभूत तत्व बताइये।
Discuss the concept of Goods and Service Tax Point out reasons for adaption of GST and discuss its basic
clements
2. जीएसटी अधिनियम के आगत कर क्रेडिट (Input Tax credit) के प्रावधान समझाइये।
Discuss the provisions regarding Input Tax credit in GST Act
माल के उत्पादकों एवं विक्रेताओं द्वारा रखे जाने वाले विभिन्न प्रकार के लेखों का विवरण दीजिए।
Give particulars about various types of accounts to keep by producers and sales of goods
Answers
Answer:
CONCEPT OF GST = goods services and tax are known as GST. this the tax which is taken from peoples in india.
all taxes are regulated by CBIC .( central board of indirect taxes & customs )
the concept of GST has been introduce on 28th feb.2006 but implemneted on 1st july 2017. this taxes are taken by indirect method .
taxes which are imposed by central government are of followeing
- service tax
- excise duty
- special additional customs duties
- central sales tax
- taxes which are imposed by state government are of following types
luxery tax
purchase tax
Tax on betting, lottery and gambling.
Entry Tax and Octroi Duty
State VAT
there are various components /elements which support GST or regulate GST
Central GST (CGST)
State GST (SGST)
UnIntegrated GST (IGST
Integrated GST (IGST):
what are the benifit of GST ?
GST give compositions scheme or chances to grow for small business
GST element complex effects on tax
the unorganised sectors are also regulated by GST
here are some examples of GST
- 18% GST on soaps
- 28% GST on vehicles
- 5% GST on readymade cloths
alcohol, petrolium product, and electricity are not under the GST instead there tax are recived by state goverments
Answer:
GST ki avashyakta bataiye