GST ITC Set Off Kaise Kare [GST ITC SET OFF का तरीका बदला]

Hello Friends, Today mai apke saath share krne jaa raha hu ki kais hum GST ITC Setoff karenge es topic se related puri jankari mai apko es article me dunga tho sbse pahle tho apko ye samajna hai ki ITC hoti kiya hai bcoz jab yehi nahi pta lgega tho apko kuch samaj bhi nahi ayega tho dosto ITC [Input Tax Credit] jaisa ki naam se hi clear ho jata h ki jo bhi hum input received krte hai tho wo hamari Credit hoti hai Apko mai ek example se samjane ki koshish krta hu.

Example:- What Is ITC?

Suppose that, Aap ek asse supplier se goods purchase krte hai jo ki GST Me registered hai or aap bhi GST me registered hai jab aap goods purchase krte ho tab aap usko Tax pay karte ho [CGST, IGST, SGST, UTGST] or ye tho baat hui jab aap goods purchase karte ho. Jab aap Goods ki Supply karte ho yani ki jab maal ko sale karte ho tab apko Tax received hota hai jise hum OUTPUT TAX kahte hai.

Friends, this is my teacher, so please go to their channel and subscribe it. CA GURU JI

Input Tax:- Jab aap Goods Purchase krte ho yani ki Input Supply krte ho tab jo tax apko pay krna hota hai usse Input Tax kahte hai.

Output Tax:- Jab Aap Goods ki supply karte ho or jo Tax collect krte ho usse hum Output tax kahte hai.

Input Tax Credit Ko Lene Ki Process:- With Example

Man Ligiye, "A" Or "B" hamare pass 2 Customer hai jo ki dono GST me Registered hai or "A" ne "B" ko Goods ki supply ki B ne with tax goods ki payment kardi ab jo B hai wo kaise ITC ka use karega chlo jante hai.

Step1.

A ne GSTR1 jisme ki Goods ke sale ki information deni hoti hai wo apne GSTR1 File karte de dega or Chunki ye GSTIN Number se jankari dega tho ye GST NETWORK pr bhi show hone lgega. Jisse ki "B" Customer ke Electronic Credit Ledger me jo wo tax "A" ko pay kiya tha wo ITC ke roop me Electronic Credit Ledger me Darz ho jyega.

Step2.

Ab jab "B" customer apna GST PORTAL open krega tho vha par GSTR-2A me usne jo jo purchase jis jis party se ki hai wo sabhi dikhai dengi bcoz dosto GSTR-2A apko bharni nahi rahti ye automaticaally jisse aap goods purchase karte ho wo apni sales me dikha deta hai ki usne kis kis party ko sales ki hai joo ki apki purchase ban jati hai or wo GSTR-2A me show hone lgti hai ab bahut hi important work hai ki apko GSTR2A me tho bill sare show hone lag gaye But apko reconsilation jarur kar leni hai iske baad hi aap us party ke bill ko accept kro agr koi bill/invoice choot jata hai tho aap party ko contact kro or bolo ki bhai ITC Claim krni thi or apne hamara ek bill apne apni GSTR1 me show nahi kiya.

GSTR-2A Reconsilation Kaise Kre -Very Very Important

Step3.

Ab jab Customer "B" GSTR-3B file krega tho wo sabhi Goods ki sales or Goods ki purchase par kitna tax ban raha hai sabka hisab krega or jo OUTPUT Liabilities hoti or INPUT CREDIT se adjust kr dega.

Ab ITC Calculate Kaise Hoti Hai Ye Dekhe

Example:- Dosto mai jitna solutions ke saath samja sakta hu apko itna tho apko theory se bhi samaj nahi aa pyega.

Maan ligiye apne Raw material [Kaccha Maal] Purchase kiya 5000 ka or usper 12% tax lagta hai tho apko 600 Rupees Chukane honge Apni Purchase par Jise [INPUT TAX KAHTE HAI] OR ye apke Electronic Credit Ledger me Jama hoti hai.

Aab apne 5000 Ka maal tayar krliya or usse 7000 me beech diya jispr 12% apne tax liya 840 rupess jisse OUTPUT TAX kahte hai aab aap

840 [OUTPUT TAX]

-640 [INPUT TAX]

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200 Ye apki OUTPUT TAX LIABILITY BNEGI YE apko govt ko pay krni hai

Note:- Par apko dhyan dena hai apko 840 Rupees hi pay karne pdenge govt ko par isse apki POCKET par effect nahi pdega bcoz ye tho aap alredy hi customer se le chuke ho.

Bss apko 840 rupees pay karne h jisse ki 640 Rupees aap Input Tax se cutwa dijiye or Fir apki 200 Rupees hi Output Tax dena rhega. Pr Dhyan rakhe ye 640 Rupees Kaise adjust hone hai wo apko Dekhna pdega ITC SETOFF RULES kaise hogi ye apki 640 rupees itc setoff iska v mai apko ek Example ke saath samjata hu. Dosto ITC me kuch changes huye hai jisse ki bahut hi badi problem GOVT ne kardi hai jisse ki jeb par asar pdega apki thodi. wo aap sab kuch samaj jaoge example dekhte hi.

OLD RULE ITC SETOFF

Note:- Dosto ye mai apko pahle old rule ke bare me bata rha hu. iske baad m new ITC Rules k bare me btaunga.

CGST OUTPUT

SGST OUTPUT

IGST OUTPUT

CGST OUTPUT:- Dosto aap pic me dek skte ho CGST OUTPUT ek samne IGST, CGST, SGST ke column hai or unme 2,1,0 ye numbers h jo ki perference ko dikha rahe hai. Iska matlab hai

Agar apko CGST GST pay karna hai tho sabse pahle aap CSGT ITC agr hai tho aap pahle wohi use kar sakte ho agr baad me bhi CGST OUTPUT Tax banta hai tho aap IGST KI ITC USE kar sakte ho aap CGST OUTPUT tax ke liye SGST ITC ko use nahi kr sakte.

SGST OUTPUT:- Sabse pahle isse pay karne ke liye aap SGST ki itc use karoge baad me igst ki itc use kar skte ho sgst output tax ko pay karne ke liye ap cgst ki itc use nahi kr skte.

IGST OUTPUT:- IGST OUTPUT TAX pay krne ke liye sbse pahle apko IGST ki itc use karni hai & then CGST ki ITC & Fir SGST ki ITC use kr skte ho.

NEW RULES ITC SETOFF

CGST OUTPUT:- Sabse pahle IGST ITC se cgst output tax pay karoge & baad me CGST ITC Aap CGST OUTPUT Tax ko aap SGST ITC se pay nahi kar sakte.

SGST OUTPUT:- IGST ITC Ko sbse phle use kroge, & agr kuch output bachta hai tho SGST ki itc se pay kroge.

IGST OUTPUT:- Igst output tax ko pay karne ke liye pahle apko IGST ki hi ITC ka use karna hoga, & then apko CGST ITC use krni pdegi & fir SGST ITC ko use kroge.

Read More:-

GSTR 2A Reconcile

GST Username & Password Kaise Change Kare

Golden Rules Of Accounting

GST Return Status Check

GST Return Filing

GST Registration Process

Tho dosto ye thi aaj ki post GST ITC Set Off Kaise Kare [GST ITC SET OFF का तरीका बदला] agar apko es post se related kuch bhi info. leni hai tho aap muje comment me pooch sakte ho or agr apko ye article pasand aaya tho apne friends ke saath jarur share kare. Thank You