- R. Lalengliana, 

GST Practitioner (9612979224)

Kumin April thla atangin GST kan sum hmuh kum hmasa nen a khaikhinin kan thlahniam chho zel a, a chhan hrang hrang a awm thei awm e. GST hi July Ni 1 ,2017 atanga hman tan a ni a. Tun ah kum 8 hmel kan hmu chho ta reng mai. Sumdawng thenkhat leh Contractors/service provider thenkhat ten GST- awmzia leh nihna an hriat chian tawh hle laiin, a tam zawk hi chuan GST nih phung hi kan la hre fuh tawk lo niin a lang thei bawk. GST hi keini state-ah chuan bungrua (goods) ah chuan Nuai 20 kumkhat chhunga kan sum lakluh (Turnover) a nih phak leh services sector ah Nuai 10 anih phei chuan GST registration kan neih hi GST dan in a phut leh kan tih tur a ni. Kan sumdawnna/services a zira GST Registration - kan neih ngei ngei ngaihna a awm bawk.

Gst tlakhniam chhan.

GST collection a tlakhniamna chhan hrang hrang tam tak a awm a, social media leh visual media- a tang ten kan hre nual tawh ang. Departmental works tam ta lutuk te leh Bill tang awm vangte pawh a chhan lian ber pakhat ani thei bawk ang. Chumi piah lam ah chuan, pawimawh em em chu sumdawng ten GST returns file dik tawk lo leh ITC kan kan hmang dik lo hi a chhan pakhat lian tak a ni thei ang. GST-ah chuan ITC (Input Tax Credit) hi a pawimawh em em a, GST laimu ti hial ila a dik awm e. ITC hmandik loh (wrong claimed) avang hian Sawrkar in Contractors leh Sumdawngte a tanga sum a hmuh tur tam tak hi a hmuh loh phah thei niin a lang. 

ITC chu enge ni ta?: 

ITC chu Input Tax Credit tihna a nia, GST registration neiin GST nei vek atanga bungrua a leiin, Tax Invoice a Tax portion (IGST, CGST & SGST) a pek kha, a leina ten GST return an file hnu ah, a leitu GST portal- a Electronics Credit Ledger ah, a leina a Tax amount a pek zat kha a lo lut leh thin a ni. Chu mi ITC amount chu bungrua leitu khan, kha bungrua a hralh a tanga chhiah a lakkhawm (collected) a pek ve leh hun ah kha ITC amount a lo khawl atang khan a in paih (deducted) ta thin a, chumi bang a awm chuan chu chhiah chu sawrkar ah GST returns file – a GSTR3B hmangin a pe thin tur a ni.

ITC hman dik tawklohna 

ITC hi tam mi zawkin a dik tawk lovin kan hmang thei. ITC lem (Fake ITC) hian kan GST hmuh tur dik tak hmu lovin min siam thei. Kan business lam thil ni lo, kan mimal (personal) thil ah ITC hi a claim theih loh a. Kan mimal (personal) thil a kan GST registration hmanga thil lei ITC claim hi GST danin a phal lova, kan claim palh a lo awm a nih pawn, ITC kha pek kir (reverse) leh tur a ni bawk. Department pawn scrutiny of GST returns uluk taka a neih a pawimawh hle bawk a ni.

  Entirnan : Contractor pakhat chuan a contract hna (work) atang a GST a pek tur Nuai 10 lo nei ta se. Ama In sak lai a Rod leh Cement a lei kha a GST registration hmangin lei ta zel se, ITC a lo ngahin a contract work a GST apek tur Nuai 10 kha pe lovin, a ITC dik lo (Fake ITC) khawlkhawm khan a vawm hlum thei tlat a ni. Hei hian GST leakage zau tak a siam thei a ni

Department lam mawhphurhna

GST collection ah hian Taxation staff te pawh rim zawk leh taima zawk a hna an thawh a tul hle niin alang. Taxation Department leh Work Department ten training nei dun thei se, department hotute hriatpui lova Taxation staff thenkhat GST clients nghet nei a, sumdawngte GST returns file an lo buaipui a extra Income nei an awm thu sawi a awm bawk. Heng an awm leh awm loh hi Department hotute enfiah ni bawk se.

Sumdawng ten kan sumdawnna dinhmun kan Profit & Loss, Stock etc., leh GST dik zawk leh awlsam zawk a kan pek theih nan a theih chin chin ah Business Accounting software hman uar zawk ni thei se. Accounting Software hmanga kan sumdawnna enkawl thiam tur a kan in zir leh update pawh a hun chho ta hle a ni.

Department lam pawh chhiah pe tu in GST-a pe dik em (Assessments leh Audits) tam zawk neih thei se la, chu chuan nakin zel a kan GST collection ah kawng ro thui tak a siam thei ngei ang.

GST dik zawk leh tam zawk sawrkar a luh theih nan a enfiah ngai leh pawimawh thenkhat te :

1. Contractor in contract work- ah Nuai 100 a lo thawk a, GST-18% pek tur lo ni ta se, sawrkar ah Nuai 18 GST a pek a lo ngai ta tihna a ni. Chumi ti hniam tur chuan a hna kha construction lam anih chuan Cement (28%) leh Rod (18%) etc., a leina atang khan 28% leh 18% kha a GST registration nei hnen a lei a nih chuan, a lei na tax a pek kha a hmu let leh thei a, chu chu a chunga kan sawi tak ITC kan tih kha a ni. Cement leh Rod a leina atang khan entirnan ITC 5lakhs lo nei ta se, GST tax a pek tur 18 lakhs pek ngai lovin (18 – 5) = 13 lakhs chauh a pek angai ta zawk a ni. Chu chu contractor tam takin ITC claim theih tih hria in sumdawng thenkhat te nen in thurualin invoice lem (Fake Invoice) hmangin B2C kha B2B ah a chantirin (convert) ITC claim an awm mai thei a, contractors thenkhat ITC dik lova (Fake ITC) claim an awm leh awm loh te hi inter-department angin hma la se, GST tam zawk sawrkar ah a lut thei ngei ang.

2. Sumdawng in GST returns dik takin an file in chhiah an pe dik em tihte enfiah (Scrutiny of returns) neih fo ni se. Sumdawng tam zawk hian GST awm zia kan hriatchian loh avangin, GST dik tak a pek kan hreh niin alang bawk. GST hi a leitu hnuhnung ber hi chhiah(GST) pe tu diktak chu a ni. GST chhiah pek (GST Returns file) dan hi chi hnih a awm a, chungte chu :

i) B2B (Business to Business) GST registration nei ve ve in dawr tawnna leh

ii) B2C( Business to customers) GST registration nei leh customers (GST registration nei ve lo) in dawr nate a then hran a ni. 

Taxation department pawn returns file a dik tawk em tih an en fiah hi a pawimawh em em a ni. GST file dan a dik em tih (Scrutiny of returns) hi sumdawng lian atangin (Wholesalers/Distributors) tan se, Wholesalers/Distributors thenkhat dawrkai te zawk (Reseller) te Tax Invoice pe duh lo B2B a GST returns file sak duhlo an awm tih te pawh a awm. Hei hi a serious hle a, Department pawn he lai GST leakage awm thin hi enfiah se. Hei hian Business ah GST returns dik tawk lova file theihna zau tak a in hawng bawk a ni. 

B2B in dawr tawnna ah chuan a hralh tu khan a leitu GST Registration ah ngei GST returns file a ngaih vangin Tax Leakeage kha a awm thei miah lo a, B2C ah erawh GST leakage kha zau takin a awm thei. Chubakah B2C an hralh zel chuan GST Registration Dawr kaite (Retailers) zawkte chuan ITC an nei ve ta si lova, cutomers te thil leina (GST) an pek atanga GST pek ve leh ngaihna a awm miah lo a ni. Hemi in kar ah pawh hian sum hlauh (GST leakage) tam tak a siam thei bawk. Sumdawng lian zawk ten GST kan pek dik tawk loh avang nge, kan GST Pek zat leh Bank a/c lam in mil loh avangin Income Tax Notice hmu pawh kan awm nual niin a lang.

3. Sumdawng thenkhat leh service providers ten an sumdawnna hralh chhuah(Turnover) leh an dawr dinhmun en pawh a GST registration nei ngei tur a ngaih, GST registration ti duh miah lo an awm nual a, hengte hi enfiah a, dan ang a hmalak a tul hle bawk. GST registration nei chuan dawr signboard ah GSTIN hi tih lan vek tur ni a, GST registration leh GST dik tak a pe tute kan hlut thiam a, Tax Invoice pe thlap thei kan dawr thin hi mipui te chanvo leh mawhpurhna lian tak a ni.

4. State dang atanga direct-a Mizorama sumdawnna rawn kalpui, go-down leh bungrua sem kual kan sumdawng ten an lo dawr a nih pawhin Tax Invoice dil a, B2B a dawr thlap tur a ni. State danga GST luang lut tur kha, kan State ah kan luh tir zawk a pawimawh hle bawk.

5. Foreign goods (Myanmar emaw hmundang) zuar te pawh a theih chin ah composition scheme hnuai a in register tir a, chhiah (GST) 1% an Turnover atanga pe turin Department pawn a theih dan ang in hmalak ni thei bawk se.

6. Services sector lam ah- Construction Firm kan nei ta nual a- mimal leh abikin Kohhran Biakin designed leh sak ah te, Architect leh Construction firm ten GST an pek leh pek loh department ten assesments/audits pahnih khat ah han nei se, chhiah tam zawk kan hmuh ngei a rinawm. Kohhran/Pawl lam pawh hetiang lam a kan thanharh a hun ta viau mai. Kohhran/Pawl sum che vel-ah GST Registration nei ngei dawr thin nise. Tax Invoice dil thlap bawk ila. Kohhran/Pawl Auditor’s- te pawn hei hi kan ngaih pawimawh a hun ve ta hle a ni. 

  Construction Firm, Picnic Spot, Futsal, Security/Man power Services, Car Rental, Coaching Class/ Institutions, Homestay, Amusement parks leh Catering/ Event management etc., lam thlengin GST pe tur chin Nuai 10 Turnover chin chunglam ah GST registration nei tur leh chhiah pe tur a tih ni se, heng sumdawnna nei pha chin phei chuan GST registration neih leh chhiah pek hi an mawhphurhna ani tih an in hriat a hun khawp mai.

7. Departmental Works – thenkhat ah pawh hian ‘TAX INVOICE’ chauh bill ah pawm se. An va dawr te khan GST an pek a ngai tho a. Sawrkar-in GST a hloh em em loh dan a awm tho bawk a ni.

8. Dawr/Office atan a mimal inluah / Bungrua phur Motor: Sumdawnna atan (Dawr/Godown) leh office etc-atan miin luah ten 18% GST-a pek a ngai a. In neitu khan GST Registration a nei lo a nih pawn, a luahtu khan kan GST Registration a nei ngei ngei tur a ni. RCM (Reverse Charge Mechanism) hmanga GST hi sawrkar ah a chhung lut tur a ni. RCM hmanga GST pek ngai chi ho hian GST an nei ngei ngei a ni a. Chutiang bawk in GTA(Good and Trasport agency) bungrua phur ho leh advocate services – te hian GST Registration neih kher a ngai lo a, mahse an bungrua lei tu emaw Advocate kan rawnna INVOICE(RCM) min pe ang emaw self Invoice hmangin GST sawrkar ah kan pe tur a ni.

Bungrua leitu /dawngtu emaw Legal Services dawngtu zawk hi Nuai 20/Nuai 10 Turnover pel kher loh mah se, GST registration a tih ngei ngei a nagi thung ani. GST-RCM hmang­in sawrkar ah GST -5% / 18% a chhung lut ve thung tur a ni. Bungrua pakhat chauh an phurh chuan, Rs. 750 chin chunglam bungrua hlutna(Single Consignment) anih in GST an pe tur ani. Bungraw in pawlh (Multiple Consignment) a nih chuan Rs. 1500 chin chung lam ah GST RCM -5% kha bungrua dawng tu in an pe ve thung ang.

9. E-way bill leh invoice: E-way bill leh invoice hi a in mil tur a ni a, hnam dang thenkhat (State pawn) atanga bungrua lut ah Invoice leh Eway bill dik tawk lova Bungrua kan state lut tam tak a awm thei, hei hian GST leakage tam tak a thlen a ni. Taxation Department te pawhin Vairengte ah GST collection Centre a siam a, a lawmawm hle a ni. Sumdawng ten kan bungraw lei (Invoice value) leh a taka pawisa pek a in mil loh chuan bungrua kan leina (Suppliers) hnen ah complaint thin tur a ni. 

Kan state a GST lut tur tak tak lut lovin a awm thei a, kha suppliers khan GST a pek tlem duh vangin, Bungrua a taka kan lei atan a pawisa kan pek leh Tax Invoice a in mil loh chuan min bum a ni tih hriat a tha. Kan state in GST tam tak kan hlauh phah zawk a ni. Kan pawisa pek (Bank statement) leh bungraw leina (Tax invoice) leh GST portal 2B a ITC lut a in mil em tih enfel fo (Reconciliation) thin tur a ni.

GST hi sumdawngte pawn kan hriat fiah ngai ta chu, thil leitu (end customers) te hi chhiah (GST) pe tu dik tak an ni a, Customers te GST pek tling khawm kha an aiawh in sawrkar ah GST returns hmang in GST an lo pek sak mai a ni. Dik taka GST returns filed hmanga tax pek hi sumdawngtute mawhphurhna leh tih tur a ni mai. Sumdawng thenkhat hemi hrechiang lova mahni sum (own pocket)- atanga GST pe a in ngai kan awm tlat hi GST concept kan hriatchian loh vang a ni ber.

Sawrkar pawn sawrkar chet velna ah bungrua /services kan leiin GST registration nei leh Tax Invoice pe thei ngei chauh dawr ni se. Department tin a Accounts lam khawih te pawh Taxation Department buatsaiha GST awareness training pek vek ni thei se a duhawm hle a ni.

Mithiam zawk ten GST structure hi fel tak a an lo duan niin, State thenkhat ten revenue collection nan leh hmasawn nan an hmang thei ang hian keini state pawh in mipui, sumdawngte, Kohhran/Pawl, Sawrkar hnathawk zawng zawng in chhiah(GST) tel lovin hmasawnna a awm thei lo tih hriain, mahni zawn theuh a dik takin ram hmangaihna nen hna thawk theuh ila, tun ai hian kan state revenue a lo lut hnem ngei ang. Sawrkar sum hmang tute pawn dik takin hmang se kan ram hian hmasawnna, tun dinhmun aia sang hi kan thleng ngei ang.

A tawp ber ah chuan, mahnia GST filing kan thiam lo a nih pawhin, hetiang lam thiam sawrkar a in-registered, GST Practitioners leh Chartered Accountant Firms te rawn leh tih tir thin hi thil finthlak leh tha tak a ni.