GST(Goods And Services Tax以下简称GST)即消费税,印度的消费税(GST)和TDS是印度企业主要涉及的两种常见税种。 印度GST介绍: ●印度GST消费税(CGST,SGST和IGST) GST全称是Goods and Service Tax(消费及服务税),与我国的增值税类似。印度GST由中央政府和邦政府向产品或服务供应商征收,根据产品或服务在印度各邦内部...
具体抵扣顺序:CGST首先用CGST抵扣,然后用IGST抵扣;SGST首先用SGST抵扣,然后用IGST抵扣;IGST首先用IGST抵扣,然后用CGST抵扣,最后用SGST抵扣;GSTN (Goods and Service Tax Network) 货物和服务税网络是管理GST门户的整个IT系统的组织,通过建立专有的服务系统,为纳税人提供便利,使纳税人更容易和方便的纳税,通过一台电脑...
它与SGST一起向纳税人收取。CGST的收费标准通常与SGST的收费标准相同,并且CGST收取的收入会汇给中央政府。 邦商品和服务税(SGST) SGST与CGST一样,在一个邦内对产品或服务的销售收取费用。邦政府负责征收SGST。该税代替了所有先前的税,例如入境税,增值税,娱乐税,邦销售税,税费和附加费。根据SGST收取的收入将汇给邦...
GST改革前印度中央和地方邦均有征税权,为了平衡中央与地方邦的财政收入利益,推行“双轨制”GST,即中央政府和邦/中央直辖区政府各自征收自己的GST。因此,改革后的GST种类分别为:中央GST(CGST)、邦GST(SGST)、中央直辖区GST(UTGST)和综合GST(IGST)。 2.GST纳税人的定义 改革后的GST起征点为年销售额200万卢比(约...
GST改革前印度中央和地方邦均有征税权,为了平衡中央与地方邦的财政收入利益,推行“双轨制”GST,即中央政府和邦/中央直辖区政府各自征收自己的GST。因此,改革后的GST种类分别为:中央GST(CGST)、邦GST(SGST)、中央直辖区GST(UTGST)和综合GST(IGST)。 2.GST纳税人的定义 ...
In India, the GST council divided GST into three components: Central GST or CGST, State GST or SGST, Integrated GST or IGST. The CGST represents the share of the central government, SGST indicates the state government’s claim, whereas IGST is collected on inter-state movement of goods and...
1 Delhi Delhi Delhi Intrastate Yes CGST+SGST 2 Delhi Haryana Delhi Interstate Yes CGST+SGST 3 Delhi Delhi Haryana Interstate No IGST 4 Delhi Karnataka Haryana Interstate No IGSTBase amount for GST TDS deductionFor the purpose of TDS deduction, the value of the supply must be taken as ...
CGST Receivable Account900 SGST/UTGST Receivable Account900 Bank Account-11800 Inter-State Bank Payment with GST on Bank Charges where Input Tax Credit is available, for example bank charge of INR 10000 to be paid to bank and 18% IGST has to be calculated on bank charges amount. ...
Central GST (CGST) Centre Intra-state supply of goods or services in India. State GST (SGST) States Intra-state supply of goods or services in India Integrated GST (IGST) Centre Inter-state supply of goods or services, Exports and Imports. ...
Central GST (CGST) Centre Intra-state supply of goods or services in India. State GST (SGST) States Intra-state supply of goods or services in India Integrated GST (IGST) Centre Inter-state supply of goods or services, Exports and Imports. ...