Nature Of Sales Transaction In GST - Tax Classification Details In Hindi Hello My Dear Friends, Mai Rohit Sharma. Welcome Krta hu aj ki new post me jo ki Nature Or Sales Transaction Se Related Hai. Aaj ka topic bahut hi important hone jaa raha hai apke liye dosto tally erp 9 agr software aap use karte ho apni sales, purchase ke data ko maintain rakhne ke liye tho jab aap sales ki entries aap apni tally books me karte ho tab vha par ek Tax Classification Detail manta hai jo ki apko sahi se fill karna hota hai agr apne sahi se fill nahi kiya tho apki GSTR 1 par iska bahut hi bada effect dekhne ko milega apko bcoz agr apke sales ke invoices jyda hote hai tho aap Tally se hi export karte honge gstr 1 file karte waqt apne data ho.
Note:- Jab aap sales ki us months se related sari entries kar lete ho tho GSTR 1 me jakar Mismatch Report jarur dekhe or usko solve kare.
- Branch Transfer Outward
- Deemed Exports Exempt
- Deemed Exports Nil Rated
- Deemed Exports Taxable
- Exports Exempt
- Exports LUT/Bond
- Exports Nil Rated
- Exports Taxable
- Interstate Sales Exempt
- Interstate Sales Nil Rated
- Interstate Sales Taxable
- Interstate Sales To Embassy/UN Body Exempt
- Interstate Sales To Embassy/UN Body Nil Rated
- Interstate Sales To Embassy/UN Body Taxable
- Intrastate Deemed Exports Exempt
- Intrastate Deemed Exports Nil Rated
- Intrastate Deemed Exports Taxable
- Sales Exempt
- Sales Nil Rated
- Sales Taxable
- Sales To Consumer - Exempt
- Sales To Consumer Nil Rated
- Sales To Consumer - Taxable
- Sales To SEZ Exempt
- Sales To SEZ LUT/BOND
- Sales To SEZ Nil Rated
- Sales To SEZ Taxable
En sabhi Nature Of Sales Transaction Ko hum details me padenge jisse ki humse tally me entry karte wqt koi Tax Classification ki galti naaa ho. Ye bahut hi important bhi hai bcoz agr aapne nature of transaction kuch or dala tax aap nature of transaction se alg lga rhe ho tho first time tho tally apko warn krega ki this entry is not valid ya other reason bhi ho skte hai agr apne fir bhi Yes kardiya tho ye apki entry mismatched report me GSTR 1 me show kregi. So es galti se bachne ke liye humne es topic par baat ki h.
Friends en sabhi natures transactions ko janne se pahle apko pata hona chhaiye ki Nil Rated, Exempted, Zero Rated & Non-GST Supplies kinhe kahte hai bcoz ye terms bahut hi bada rol ada karne wale hai kafi log apni GST RETURN file karte samay ye figure galat dal dete hai unko pata hi nahi rahta ki kon si Nil Rated Supply hai kon si zero Rated bcoz ye supplies milti-julti hai. Main inko clear kar deta hu. Step by step koi bhi line miss na kare.
Classification Of Tax:- Most Important
Nil Rated [0%]- Jaisa ki name se hi clear ho raha hai jis Goods & Services par 0% GST Lagta hai unko Nil rated supplies kahte hai or es trah ki supply par ITC Claim nahi kiya ja sakta hai.
Exempted [-]- Jo hamari khane pine ki cheeze hai jo ki hamare denik jivan ke liye important hai jaise Fruits, Roti, Dudh, En sabhi par gst nahi lagta hai isliye inko Exempted kaha gya hai or enpr bhi ITC Claim nahi kiya ja sakta h.
Zero Rated [0%]- Es type ki supply par GST Nahi lgta ab ye hoti kiya hai friends agar koi supply Overseas [Videso Me] ya fir SEZ [Special Economic Zone] & Sez developers ko ki gayi hai uspr 0% Lagta hai agar aapne kisi SEZ ko supply bhi ki h Tho Letter Of Undertaking [LUT] banwa sakte ho isse apki suppLY Zero Rated supplies mani jyegi agar aap LUT nahi bhi banwate ho tho agar aap Supplies par Tax lgega IGST but wo apko refund mil jyega
Note:- Jab aap SEZ me supply karte ho tho chahe supply Local/Ya Inter-state ki ho IGST hi lgega. Zero Rated supply par ITC Claim bhi kiya ja sakta hai agr LUT nahi ho tho.
Non-GST supplies [-] - Jo supplies GST ke dayre me nahi aati hai Unko Non gst supplies mana gya hai. But ye nahi hai ki wo GST ke dayre me nahi aati tho unpar tax nahi lgega unpar tax lagta hai jaise ki Vat, Etc. Non GST Supplies Examples - Petrol, Alcohal
Taxable Supplies - Jin par GST ki 5%, 12%, 18%, 28% alag alag rates jin goods & services par lagti hai unko taxable supplies kahte hai.
Important Note:- Agar aap koi Sales ki entry kar rahe ho or jo goods hai apko nahi pata ye exempt hai ya nil rated tho aap google me search kar sakte ho.
Dosto mai apko kuch important jo ki jyda usable Nature Of Sales Transaction hai jo ki tally me jyda use hote hai unke bare me batane wala hu.
Interstate Sales Exempt - Jab aap kisi dusre rajye me apne goods ki supplies karte ho or wo goods gst me exempt hai ya tho aap google me search karle jis goods ki supply kar rahe ho wo exempt hai ya taxable google se pta chal jyega tho apko Nature Of Sales Transaction me Interstate Sales Exampt Hi dalna hoga.
Interstate Sales Nil Rated - Yadhi apne Apne goods ya services ki supply other state me ki hai or wo goods nil rated jispr 0% tax lagta hai tho usko es tax classification ke under dalna hoga.
Interstate Sales Taxable - Inter-state supply agr apne kisi dusre rajye me supplies ki hai jis goods & services par 5, 12, 18, 28 ye rates ya other kuch bhi rates ho sakti hai mostly yehi hoti hai agr unpr gst lagta hai tho apko es Interstate Sales Taxable me dalna hoga.
Sales Exempt - Jo Sale Aap apne hi State me karte ho or wo goods ya services Exempt hai tho apko sales exempt me dalna hai.
Sales Nil Rated - Sales Exempt ki tarah hi agr goods nil rated [0%] h tho apko Tax Classification Details me Sales Nil Rated Select krna hoga.
Sales Taxable - Agar jo supply apne apne hi state me ki hai or us goods/services par kuch rates 5-12-18-28 lagti he tho apko sales taxable select krna hai.
Sales To Consumer - Exempt - Agar apne goods/services Consumer ko sale ki hai jo ki exempt hai tho apko Tax classification details me sales to consumer Exempt dalna hoga.
Sales To Consumer Nil Rated - Ye Bhi sales to consumer ki tarah hi hai agr goods/services par nil rated [0%] tax lagta hai tho tax classification me Sales To Consumer Nil Rated ye choose kare.
Sales To Consumer - Taxable = Agar apne goods/services ki supply ki hai jispr 5-12-18-28 rates lagti hai tho Sales To Consumer - Taxable select kare tax classification details me.
Most Important:- Read Carefully.
Sales To SEZ Exempt - Agar apne Goods/Services ki supplies ki hai SEZ [Special Economy Zones] me or us goods/services par koi tax nahi lagta but wo gst ke dayre me aati hai but non gst goods nahi hai tho apko Tax classification details me ise hi choose karna hoga.
Sales To SEZ LUT/BOND - LUT [Letter of undertaking] ek form hota hai ye iska matlab ye hai maan ligiye apne sez me supply ki hai jis par tax lagta hai or aap jab supplies karte ho tb aap chahtee ho ki mai tax naa du [but jo tax aap tax govt ko pay karte ho apni jeb se wo apko Return mil jata hai] but agr aap chahte ho ki mai tax naa du apni jeb se tho aap ye LUT FORM banwa sakte ho. fir apki supply Zero rated wali hi mani jyegi aap nature of transaction me Sales to SEZ LUT/BOND select kar sakte ho.
Sales To SEZ Nil Rated - Agar apne SEZ me supply ki or Wo nil rated 0% wali hai tho aapko ye dalna hoga.
Sales To SEZ Taxable - Agar aap SEZ me supply ki jis wo us goods par 5-12-18-28% se rates lagta hai tho aap ye select kare [Agar apke pass LUT nahi hai tho] Agar LUT hai tho aap Sales to sez lut/bond ko select kar sakte ho.
Tho friends, Ye kuch points jo ki maine clear kiye hai agar apko ye article accha lga tho plz apne dosto ke saath jarur share kariye bcoz iska bahut hi bada effect hai puri knowledge naa hone ke karan kafi log ye galtiya kar dete hai jo ki returns me apko problems aati hai. Nature Of Sales Transaction In GST - Tax Classification Details In Hindi
Thanku Soo Much For Giving Your Valuable Time.
Nice Rohit sharma v helpful information thnk you
ReplyDeleteThanks Sister, If this post is really helpfull for you then share your friends which is beginners in accounting. Thanxx u soo much for read this post.
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