GOODS AND SERVICES TAX TOH KISAI (GST)
By Vungzamuan Valte, IRS

(Dotna leh dawnna danin)

1. Hiai GST kichi direct tax hia indirect tax?
Dawnna: Indirect tax ahi

2. Direct tax kichi bang chihna ahia?

Dawnna: Direct tax kichi pen tax petu in a puakgik a kipuak te ahi. Midangte kiang ah tax puakgik (burden) a pesawn thei kei, etsakna dingin Income tax bang direct tax ahi hi.

3. Indirect tax kichi bang chihna la?

Dawnna: Indirect tax kichite a tax liautu in a puakgik kipuak lenlun lou in midangte kiang ah puakgik ngasawn hi. Tax liautu in a tax government account ah sunglut mahleh midangte kiang apat mukik veve hi. Etsakna dingin Customs duty, Central Excise duty, Sales Tax (VAT) leh a dang dang..incidence of tax paisawnte indirect tax ahi hi.

4. Tax bangchidan a kila mawk a, bang ding a kizang?

Dawnna: India gamsung ah tax laktheihna Indian Constitution kia in phalna pethei hi. Central tax kichite Union government in lakhawm a, State tax kichite State + UT ten lakhawm uhi. Hiai tax te laktheihna dingin Union government leh State government ten dan (law) bawlthei tuaktuak ua, Financial Relations kichi Article 264 leh 293 ah tuang hi.
India Danbupi ah 7th Schedule kichi om hiven, huai ah Union list a omkha tengteng tung ah Parliament in thuneihna sangpen nei a, State list a omkhate tung ah State in thuneihna tuam mawngmawng nei leuleu uhi.

Hiaite tungtawn in Tax lak dingdan bawlkhiak hi a, tax tuamtuam tampitak Union leh State ten levy lellel uhi. India Government in tax a laklutte Tax revenue kichi a gamsung kepna, gamsung vaihawmna, gamdangte toh kizopna, khantouhna vai leh economic/Industrial development lam tuamtuam a dingin sum leh pai poimoh hi. Huchidan mah in state sunga kivaihawmna, khantouhna vai, law and order, education, medical leh a dangdangte a dingin sum leh pai hiai tax te tungtawn in lalut ua department tuamtuam ah hawmzak uhi.

5. Bangziak a GST kichi poimoh sese ahia?

Dawnna: India gamsung ah Central Government in siah (tax) tuamtuam tampitak levy (impose) lellel a, huaite ban ah State tengteng in a thuneihna chiat uah Tax tuamtuam khonkhawm tei uhi.

Huiate tengteng mipite a dingin hautak mahmah mai a, agency tuamtuam in khonkhawm zawmah lai ua, sumdawngmite leh gamdang apat investment hongbawltute a dingin theihsiam haksa ahihban ah dan zuihkim sipsip haksa mahmah mai hi. Central government in sum a poimoh hunhun in tax thak phuaktawm zok in bawlkhe zelzul thei a, state ten leng a ut leh dah un tax bawltawm zengzung sek uhi. Hiai dinmun in India sung ah vanbawlkhiakna hitaleh zuakkhiakna lam ah nawngkaina tampi tun naknak hi.
State tuamtuam ah tax tuamtuam om nengnung a economic activities leh kisumdawntuahna nawngkaisak lawtel mahmah mai hi.
Huaibang haksatnate beisakna dingin GST poimoh tinten hi.

6. GST in tax bangbang tunkhawm (subsume) ding ahia?

Dawnna: Hiai GST in indirect tax tengteng phial luakkhawm vek in luidung khat ah luanglutsak ding hi. Central levy Central Excise duty (tax on manufacture), Special/additional duty of Excise, Cess tuamtuam, surcharge tuamtuamte leh state levy Sales Tax (VAT), Entry Tax, Entertainment Tax, Luxury Tax, Lottery Tax etc. bawm khat ah guanglut vek dingdan ahi hi.

7. Ahihleh, ei North East a Tribal ten Tax kiliau ding chihna maw?

Dawnna: Hitham e. Indirect tax kichi India pumpi ah kila ahi a GST omma inleng kila den hi. North East or Tribal hihziak in Indirect tax awl theih ahi mawkmawk kei. Direct tax-personal Income Tax bel thutuam daih ahi.

Himahleh, special category states khawng ah bel exemption tuamtuam piak in a om sek ua hiven. Huai exemption te manufacturing sector te kiang a piak ahi ua, GST omnung inle incentive tuamtuam piakin aom veve ding uhi.
8. Hiai GST bangchidan a hong piankhe mawk ahia?
Dawnna: Kum 10 val vingveng naupai kekuih a omden ahi a, UPA government inle implement sawm in 2006 apat buaipih den uhi. Political Consensus a omlouh ziakin postpone touh nilouh in a om hi. India Constitution Amendment nasatak a bawl ngai ahi a, Cental government in a power te piakkhiak ding lawi nei a, State government ten leng power a piakkhiak ding uh om veve hi. Tax laktheihna power kipiaktuah ngai chihna ahi hi.

7th Schedule (constitution) khek pulum in a omta hi. Etsakna dingin state government ten service sector ah tax impose theilou ua, manufacturing toh kisai inle tax impose theilou uhi.

Huchidan mah in central government in Sales (zuakkhiakna lam) toh kisai, entertainment toh kisai, luxury tax lam toh kisai, entry tax toh kisai leh lottery lam toh kisai in Tax impose theilou zel uhi. Huchia power ahong kipiaktuah theihna ding un Constitution Amendment bill kichi Parliament ah puaklut hi a, committee tuamtuam ten a etdik sipsip nung un Parliament ah two third 2/3 majority in a pompih uh ngai hi. Huchidan mah in Rajya Sabha in a pompih nawn leuleu ngai a, state leh UT om tengteng 50% ten a namkip uh ngai veve hi.

Huaiziak in hun leh kum tampi la ahi a, Constitutional Amendment (101st) August, 2016 in bawlkhiak ahong hita hi. India Federal system pen unique deuhmai in hong kikheng lamdang hial zou hi. Co-operative Federalism chih hong piangkhia a, huchi in vaihawm sang ( GST Council) bawlkhia ahong hi a, hiai GST Council ah State leh UT (Assembly neite) tengteng a Finance Minister te Member ahi vek uhi. Pangkhawm pawlpi ahi ua, deihdan leh tupdan tuamtuam om neunou ahihziak in hun sawtpi mah ahon sual taget zel uhi.
Tu in bel India pumpi ah GST zattheih dingin namkip ahita hi, J & K ten July ni 8 in pompihta ua, mundang tengteng ah JULY ni 1 apat zat in omkhinta hi.

9. Hiai GST nuai ah exemption kichi himhim omtheilou ding hia?

Dawnna: Small scale kichi sumdawng leh service supply neu chikchikte tellou ding a koih tuam ahi ua, mudangte ah kum khat turnover lakh 20 tan exempted ahi uhi.
Himahleh, North East, J & K, Himachal, Sikkim, Uttarakhand state te ah hiai state paliate (Finance Ministers) deihdan in lakh 10 turnover tan hisak uhi. State government te deihdan ahi a, sumdawng leh service supply nei neuchikchikte nasan exempt khalou ding uh suak hi. Lakh 10 tunglam turnover nei ten GST registration bawl ngai ding a, piak ngai ding hi.
10. Huchi mawk in sumdawng neuchikchikte a dingin haksa lawtel lou ding maw?

Dawnna: Haksa tham e, record hoihtak a kep ngai ding ahihna ah. Himahleh, Composition Scheme kichi bawlkhia ua, mundang (state dangte) ah kum khat turnover lakh 75 tan composition scheme ah tel thei ding uhi. North East leh state khenkhat I gentaksate ah bel turnover lakh 50 tan ahinawn zel hi (State government te deihtelna ahi).
Hiai Composition Scheme paidan bel exemption pumlum hilou ding a Composition bawlthei dingin Registration ngai ding hi. Hiai Scheme omdan bel Input tax Credit kichi neithei lou ding ua, tax @ 1% (traders) pia in, Tax @2% (manufacturers) pia in, leh Restaurants @5% pia in suakta thei ding uhi. Himahleh, Tax mipite kiang ah lasawn thei lou ding ua, input tax credit paisawnsak theilou ding uhi. A sakhau uapat a piak ding uh chihna ahi hi.

11. Input Tax Credit bangchihna eita?

Dawnna: Aw haw! Hiai eivoi a poimoh penpen. Input Tax Credit (ITC) kichi kha tax piaksa tung a tax pian nawn zel louh di chihna ahi. Cascading effect omsaklou leng kichi hi, cascading effect ichih chiangin, van (goods) bawltuten a zuakkhiak chiang un tax a transaction value (zuakna man) tungtawn in pia uhi.

Stockist/distributor te kiang a tun chiang in huai tax piaksa pen lakhia (deduct-minus) in a value addition (punna-profit+ expenses) tung ah Tax penawn leuleu ding uhi. Huchidan mah in, vanzuaktuten a vanzuak ding tung ua tax kipesa tengteng input tax credit la thei ding ua, a khut ua vanman a punna tung kia ah tax peding uhi.

Etsakna dingin football bawl ten cheng 100 in bawlkhia a zuakkhia hitele uh GST 10% hitaleh cheng 10 tax peding uhi. Huai cheng 100 tung ah cheng pen tax piaksa, ITC (input credit) a khut ah om ding a, football zuaksawntu in 120 in zuaksawn hitaleh, cheng 20 tung chauh ah GST peding hi. Huchia ITC kipass sawn theihna dingin a bawltu leh a zuaksawntu GST a ki register tuaktuak leh GST dan zuikim sipsip ahih ding uh ahi. Huchilou in chu a credit kitan (cut off) ding a paisawn theilou ding hi.

Lamka a sumdawng khat in Imphal ah khedap tampi va lei tektuk henla, a leinapa GST a ki register ahih a, GST hoihtak a pia ahihnak leh bill/invoice issue ding hi. Huai invoive pen khatawp chiangin GSTN Portal ah upload ding a, khedap leipa leng GST a ki register ahih inchu a tax liausa input tax credit account ah guanglut ding a, inward supply danin khatawp chiangin upload tei ding hi. A supply tu invoice upload sa toh matching computer in bawl ding a, tax piak nawnnawn ngailou in van leisawn pa’n a van leina man leh a zuaksawnna man a kibatlouhna tung kia ah GST peding hi. Van laknapa GST a ki register lou ahih inchu, abuk abek a GST a manpi (total value) toh kituak a asun ngai ding ahi hi. ITC paisawn sawn thei ahihna ah vanman kiamsak mahmah ding a nasatak in consumer ten phattuampih ding uhi.

12. Hucia book entry bawl a ITC lak mai theihlouh ahi diam?

Dawnna: Na record ah khumlut inla, niteng a na van laklut leh zuakkhiak te chiamteh hoih lechin, khatawp chiang a nuamtak a format omsa toh kituak a upload mai di nei voi. Excel sheet format hizawmah leh direct a application zanga upload mai di nahi. Mobile phone apat le hihtheih mai dingin hon bawlkhe pahta ding uhi.

13. Buaihuai tuak kasa, computer le kinei lou a, internet connection neih ngailai zawmah ding hi a?

Dawnna: A bultung in zaw haksa kha mah in the, hilele sumdawng ten zaw record keeping nasiam ua, lungsim a chiamtehna sangin record hoihtak neih ding leh digital record bawldingdan kisin poimoh ahi hi. Ei deihdan a thil pai mawkmawk theilou ahihna ah kisin zek, sumsen zek leh hun le tha piak zek ngai ding hi. Panpihtu ding computer lam siamte zang masa lechin, nahihtheih chiang in “ ahou nguttak e maw” chi in na nui vurvur maiding.

A siam masasa apil himai dingdan ahi. ITC mutheilou leh zangphatuam theilou nahih inchu na business a buai pah ding a, supplier leng na mukei pah mai ding hi. Midangte toh teh in na vanman ahong sang hiai hiai ding a, vanleitu ding na muzou kei pah mai ding, bangtan hiam hihthei lechin leng among veve ding hi. Internet toh kisai zaw I buai khol ua hia, wired ngenta kihilim veh aw. Kha khat a khatvei document upload zual dingin internet broadband connection neih sese kullou ding hi, connection a omna ah va upload zual mai in.

14. GST ah bangteng telkha ahia?

Dawnna: Goods ichih mai van zuaksawn theihte himhim ahi a, Service ichih mi khat leh khat sumseng a nna kisepsakte service ahi hi. Etsakna dingin cement zuakten GST a piak uh ngai a, catering bawl ten GST a piak uh ngai hi. Kitenna khawng a Music khelsakte, samiana supply te, coaching centre hongtute, taxi service te, Commission agent te leh a dangdang service supply tute ahi ua, GST a sun uh ngai ding hi. Kum 1 sung a lakh 10 muzoulou ten bel sun sese ngaiou ding chihna ahi [exempted]. Himahleh, mehhing zuak, sazuak, antang zuak, ngazuak ten bel piak thahah ngailou hial hi. Processed food items ichi hia ngari, dried fish zuak ten chu a piak uh ngai ding hileh kilawm, 5% category ah om
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15. GST a tellou bangbang ahia, bangziak in?

Dawnna: GST Council in thupukna alakdan dungzui un Petroleum Products khenkhat eilam toh kisai kha Diesel, Kerosene, Petrol, ATF chihte tellou phot ding hi. State government te income muhna hoihtak ahihziak in hiaite GST a guanlut ding phallou tadih lai uhi, awl a guanlut veve poimoh ding chu hi.

Excise Tax on Alcohol for human consumption (Zu Tax) kichi leng state government te thuneihna liauliau ahihna ah GST a laklut ding phal nailou tadih uhi.

GST kipantung liai liai ahihziak in compromise bawl ding tampitak om ahi a, awlawl in tuahlut vek chu ahi veve ding uhi.

16. GST a tel hilehle exemption kipia bangbang ahi ua? Exempted kichite toh kisai in registration bawl ngai sese di hia?

Dawnna: Exempted list kichi goods leh Services ah atuam in bawlkhiak ahi ua huaite tu in i genvek seng kei ding, exempted goods or services toh kisai kha ihih inchu registration bawl sese ngailou ding hi. Himahleh, exempted khenkhat toh exempt louh khenkhat neikhawm (hihkhawm) neinuai ihih inchu registration bawl ngeingei ding hi.
A poimoh mahmah hi a ka theih eilak a applicable mahmah ding chu Religious service exempt ahi a, Healthcare Services leh Education lam toh kisai exempt ahi. Coaching institutete bel business ahi a exempt ahi kei. Passenger pua a gari service ten le passenger ticket ah GST a piak uh ngailou dan ahi, Taxi Service bel exempt ahi kei. NE pumpi ah lenna tuanman apat GST exempt ahi bok. Exemption omte tengteng eite a dia poimoh diakte awl in ah....

17. Hiai GST in India gamsung peibuai gawp hilou maw?

Dawnna: Sumsinna lam ah India gamsung buaihuai mahmah mai a, record mumaltak a omlouh ziak in black market India gamsung economy ah nasalua hi. Hiaite tax net a laklut a, sumdawnna mumaltak leh mipite a dia puakgik apat kouzanna (tax piak toh piaklouh toh a kiselgute ziak a puakgik) tampitak tunthei ding a lamet ahi hi. Hiai in transparency kichi hon tun ding a sumdawngtu ten aguk in profiteering bawlthei lou ding uhi.

Gamsung pumpi ah vanman hong kibang kual deuhvek ding a mipite a dingin value for money ichih hong piangkhe mai ding hi. Tax pelou a nuamtalte kou honggik ding a nasatakin Indian economy ah kizopkhawmna khaugui hong kikhung ding hi.
Thilthak leh dan thal a kibawl chiangin buaina neuhneuh omlou theilou ahi a, change himhim deihlou tampitak om kekuih ahihman un Maruari mentality paihkhiak haksapi hihtuak maimah hi. Nohhatthu in ahon noh hehu ding ua, Manipur, Mizoram khawng a tax piaklouh a van zuak zauzau chihte, leh state government te suibatlouh leh sui-utlouh tamtakte Delhi apat GST Network in ahon mankhe lemlum mai ding hi.

Political level a tax reforms bawlkhiak ding tupna omlou himhim state tampitakte thuneihna lakkhiaksak ahihna uah, tax impose ding leh dinglouh thu a gunda chet gige politiciante hun beita ding hi. Thil khat peuhpeuh ah kikhekna hamsa ahi a, hiai revolutionary reforms in lohtak (result) a muhtheih hehuna dingin hun honla zek ding hi.

18. ONE NATION ONE TAX ON MARKET kichi in omzia nei kasa kei himhim. Bang genna ahia le?

Dawnna: India gamsung lianpi ahi a state 29 tak leh UT Assembly 2 omna ah kikhutzop leh kithutuaktak a vaihawm haksapi asuak hi. Economic policies tuamtuam, taxation system tuamchiat khawng a paipih chiang un India economy ah distortion tampitak piang hi. Industrialisation toh kisai, development lam tuamtuam toh kisai, foreign investment toh kisai leh gamdangte toh kisumdawn tuahna toh kisai khawng ah haksatna tampitak tun hi.

India pumpi ah tax system khat kichiantak om hileh uniform application omthei ding a, investment climate hong hoihzaw ding a, khantouhna lampi hoihtak hong suak ding hi.
GST in India state 29+2 UTs leh Central Government tengteng luidung khat zui in kalsuan khawmta ding ua, market khat hong suak ding a (state tax barriers beita ding hi), gam khat hisa pen hong kipumkhat zawsem ding hi. Khantouh vai mahmah chi ni.

19. Hiai GST Destination based tax kichi pen bang chihna le ahi kachi?

Dawnna: Van bawltu ten van a bawlkhiak chiang un a zuakkhiak uh ngai hi. Huai state sung a vanzuakkhaikte a state in tax tang ding hi. Interstate transaction ahih chiangin, integrated GST piak ngai ding a, huai consuming state atun chiangin destination point ah tax luanglut oih mai ding hi. Manipur in factory leh manufacturing sector neiloupi khat ahi a, himahleh consumption tam veve hi, huai van ki consume tengteng tungtawn a tax luak oih mai dingdan ahi hi.
UP bang leng consuming state mihing crore 22 omna ahi a, GST phattuampih ngial ding un lamethuai hi. Huaiziak in hiai GST ziaka Tax revenue lam toh kisai state khenkhat a giautauna tuakte compensate nading in kum 5 sung daih ding sum koihkhiak ahi hi.

20. GST Rate tuamtuam om sesouh mawk, one nation one tax kichi toh kituak lou hilou maw, GOOD AND SIMPLE TAX khawng chilai zawmah un, diksa theilou hiveng aw?

Dawnna: A Good leh Good louh, a Simple leh simple louh chu awl in ahong kilangkhe mai ding a; tutak inchu transition period ahihna ah haksatna tampitak omlou theilou ahihim hi. GST Service Providers (Suvidha Providers), GST Practitioners leh Application Providers tampitak omta ahi ua, Department (state commercial tax leh Central GST) ten le office tengteng ah Service Centres/Help Desks nei vek uhi.
Panpihtu dingin kimansa vek sipsip ua, nidanglai a tax office a va vaklut khualkhual chihte omnawnlou phial ding hi, online vek a pai ding ahihtak ziakin. Registration online, returns online, payments online, corruption beisak zou phial ding a lamet ahi hi.

Application software tuamtuam develop zungzung ua, GSTN toh kigulluk (interface) thei ding laptop, Mobile leh adang dang apat hih ziauziau theih dingin APPs tampitak market ah omta hi. Awl a hong GOOD ding a, awl a hong SIMPLE mai ding aka.

Kou a semtute ka mangbang zawdaih ding uh zuhia!!!!
Khovel pumpi ah gam 150 val ten GST neita ua, a implement dan uh kibang sipsip louhial hi. Canada, Singapore chihte khawng ah haksalou chik in zangthei ua (unitary state), gam khenkhat ten buaipih mahmah lai uhi, adiakin Australia ah.
GST Rate kichi tax khat himahleh service tuamtuam, van (goods) tuamtuam ahihna ah khenkhatte rate sang deuh ahih ngai a, khenkhatte a niamdeuh ngai hi. Mihausate niteng vanzat toh a neizouloute vanzat bawm khat a khumkhawm theih ahi kei a, SUV gari toh Alto gari tax rate kibang theilou mah ahi. Chocolate toh tooth paste, cigarette toh nektheih chih khawng a rate a tuam ding mah ahi hi. Niteng a nautangte poimoh 5%, a tangpi 12%, mihausa zawdeuhte zat pangngaite a tunglam chihdan a kikhen ahi hi. Rate toh kisai bel Council in a ut hunhun un khenglamdang thei zelzel uhi.

One Nation, One Tax, One Market ichihna ziak bel India pumpi a van hitaleh, service hitaleh, van chikhat, service chikhat ahih naknak leh, tax rate kibang chihna ahi hi. Huai in Maeket khat bawlkhe ding a, state toh state te kikar a border check gate 22 vaal paihkhiak in omta hi.

Market khat a integrate ahong hiding a, gamsung pumpi economy ahong ki integrate chiangin NATION KHAT chihpen ahong tallang in a hong chalngam zawta ding hi.

HUNSAK PHOT NI.