How is GST Charged?

 Jab bhi GST mei registered firm loi bhi Maal kharidti hai to jo Tax Bill mei lagke aata hai use Input Tax kehte hai , ye Tax item ke anusar...

 Jab bhi GST mei registered firm loi bhi Maal kharidti hai to jo Tax Bill mei lagke aata hai use Input Tax kehte hai , ye Tax item ke anusar 0% , 5%, 12%, 18%, 28% kuch bhi ho sakta hai.

Purchase mei jo Tax lagta hai woh ek tarah se sarkar ke paas deposit hota hai, Hum government se ye tax wapas nhi le sakte, Customer se wapas le sakte hai is tax ko.

Jaise jab hum us maal ko bechenge tab jo tax hum bill mei lagayge use Output Tax kehte hai, Or jo sales mei humne tax lagaya hai , us se humara voh tax recover ho sakta hai, Or jo humne purchase karte waqt  Government lo tax pay kiya tha, Lekin Profit ke tax ka hissa hume Government ko dena padta hai.

Example

Maan lijiye humne 100 Rs ka ek ka item kharida jispar 5% tax hai yani  5 rupaye to total bill humara ho jayega 105 Rs ka aur jo 5 Rs, Humara tax laga hai use Input Tax kahege , Ab sabhi business prrofit krne ke liye  karte hai toh jo item humne 100 Rs ka kharida tha use 110 Rs mei bechege to 110 Rs par 5 % Tax lagega jo hota hai 5.50 Rs ise bolte hai Output Tax. 

 

Ab humne us Item par 5 Rs Tax pehle he pay kar diya jab humne wo item kharida lekin Customer se humne 5.50 Rs Tax liya yani 10 Rs  Profit ka 5% Tax 50 Paise  in per Government  ka hakk hota hai Aur ye 50 paise hume sarkar ko pay karne padte hai