Contract hnaa GST kalphung

Topic awlsam lo zet leh sawi thui ngai ve thawkhat tak a nih vangin a chepa kaia GST bulṭhut aṭanga sawi lovin, kan thupuiah hian lut nghal chawt mai ila. A dan section leh notification lam pawh kan tarlang lo mai ang; a ngaihnawm loh ṭhin vang leh a tihthui mai mai dawn avangin.

Sawrkar hnuaia contract kan tih mai hi a tam ber chu an GST rate 18% a ni a, a hma chuan 12% a awm tam hle. Mahse, July 18, 2022 aṭang khan 18% a ni ta deuh ṭhup a ni.

18% aia hniam a awm em?

Miin kawng laih hna contract a hmu a, a laih chauh tak tak emaw, chu work order hlutna 75% aia tam chu lei laih a nih emaw chuan kha contract bik tax rate kha 12% a ni ang (more than 75% earth-work).

Miin kawng laih leh culvert siam, retaining wall rem inkawp vek hna a lo hmu a. A hna pumpuiah chuan lei laih bik kha 75% aiin a tlem a, running bill 1-na a lak laiin lei laih chauh a thawhna bill a nih vangin 18% pe tur ni lovin 12% pe tur emaw an inti fo a, mahse, a ni lo. A hna pumpuiah khan lei laih kha 75% aiin a tlem miau avangin 18% a pe tur a ni. Bill mal aṭangin teh tur a ni lo a, hna pumpui aṭanga teh tur a ni.

Eng zat chin nge GST registration ngai?

Dawrkai emaw, contract hna thawk emaw hian GST registration an neih ngei ngei a ngai nghal lem lo. Sumdawng, bungraw (goods) lei leh hralh lam chauh khawih tan chuan kum khata an inhralhna zawng zawng (hlêp chauh ni lovin) cheng nuai 20 aia a tam chuan GST registration an neih ngei ngei a ngai a. Chutiangin, service (man neia tha leh thiamna pek chhuah) chauh khawih emaw, bungrua bakah service khawih tel emaw an nih chuan kum khatah an sum che vel nuai 10 aia a tam chuan GST registration an neih ngei ngei a ngai. Contract hna hi GST danah chuan service chi khat anga pawm a ni.

Chuvang chuan, GST regis-tration la nei ngai lo tuin emaw kum khatah contract hna cheng nuai 10 pel lo a thawh ve chuan GST registration a neih ngei ngei a ngai lo a, GST registration nei lo chuan GST an pek a ngai lo a, an hnaah GST pawh an charge thiang lo bawk.

Helaiah hian ngaih pawlh hlauhawm deuh a awm. Contract hna pakhat cheng nuai 10 tling lovah chuan GST pek a ngai lova hria an awm chawk mai a; hei hi a dik lo. GST registration nei tan chuan eng zat man contract pawh thawk se GST pek vek a ngai a ni. Cheng nuai 10 pel lo tih hi chu GST registration compulsory chin thliarna a ni.

Mi pakhat, GST registration nei lovin 2024-25 chhung hian hna pakhat nuai 5 man hmu ta se, GST registration a la âwl thei a, GST a pek a ngai lo. Kum 2024-25 ah vek contract hna nuai 8 man hmu leh ta se, a hna hmasa nen nuai 13 man a lo ni tawh ang a, GST registration a neih a ngai tawh tihna a ni a; a hna hnuhnung zawkah chuan GST a pek a ngai tawh dawn a ni.

Sawrkar lai party-te’n an party worker-te hna an pe fo a, a thawktu tur tak tak hminga pek vek a buaithlak vang a ni mai thei. Block hruaitu pakhat hmingin chebng nuai 2/3 man hna tam tak a chhuah chang a awm. A thawktu tak tak hming khan chhuak diah diah se chuan GST buaipui ngai miah lo tur an nih laiin, mi pakhat hminga a chhuah miau avangin a vai chuan cheng nuai 10 chuang daih a lo ta ṭhin a. GST a inrawlh lo thei ta ṭhin lo a ni.

Bungruaa sumdawng dawrkai pakhat, contract hna thawk ngai lo, GST registration nei sa chuan contract hna cheng nuai 2 man a hmu ve hlauh mai a. GST registration a neih sa avangin a contract hna khan nuai 10 pêl lo mah se GST registration a neih sa avangin GST a pek a ngai.

Cheng nuai 10 man pel lo chin kan tih hian GST pe pha chin tihna ni lovin, kum khat chhunga an hnathawh belh khawm aṭanga GST registration neih ngai leh ngai lo chin thliarna a ni. GST registration nei tawh chuan eng zat man pawh contract thawk se GST an pek vek a ngai tawh a ni.

Nuai 10 chu eng aṭanga chhut tur nge?

Cheng nuai 10 hi contract estimate amount aṭanga teh pawp mai tur a ni lo. GST danah chuan he nuai 10 hi an taxable turnover tur a ni. Chumi awmzia chu–GST tel lo, GST chhutna tur taxable turnover aṭanga teh tur a ni. Contract estimate amount hi chu GST tel sa a nih avangin cheng nuai 10 lakna atan hian hman a rem lo.

Sawi tawh angin, contract hna tam ber hi 18% rate a nih angin estimate aṭangin taxable turnover kan hriat duh chuan–Estimate Amount X 100/118 hi kan formula hman tur a ni. Nuai 10 taxable turnover chu 10,00,000 X 100/118 i.e. Rs. 8,47,457.63 a ni. Registration nei sa an nih loh chuan registration neih ngei ngei a ngai lo a, GST pawh pek a ngai lo. A dan tak takah chuan estimate-a GST inbilh tel pawh kha an la thiang lo (an charge tel thiang lo) tur a ni a; a chhan chu GST registration nei lo tan GST charge tel a thiang lo a ni. Hei hi chu uluk taka sawi chian leh zir chian ngai a nih avangin sawi thui lo mai ila. Kaihhnawih tam tak a neih avangin GST 18% chin lo pek chhuah loh ngawt kha a dik theih chiah lohna lai a awm ve thei si a.

Tichuan, taxable turnover cheng nuai 10 pel tur chuan kum khat chhunga an contract thawh zawng zawng estimate amount belh khawm kha Rs 11,80,000 aia a tam a nih a ngai. He amount aṭanga taxable turnover-in nuai 10 a pelh leh pelh loh chhut letna chu a chunga formula ang khian lo chhut ve chhin teh u.

18% lo hi pek theih dan a awm em?

Composition taxpayer tan 6% pek dan a awm. 18% hi GST normal taxpayer-te tana chhiah pek dan tur a ni a, 18% hi an kuta sum awm aṭanga an pek vek a ngai lo. Dawra an bungraw leinaa an GST pek tawh zawng zawng kha an tax pek tur sut hekna atan an hmang vek thei a. Mahse, hemi tur hi chuan an bungraw leinate khan tax an peknaah kha contractor GST number lang telin an indawrnaa an tax pek zat kha an tar lan a ngai. Chumi hnuah chuan contractor GST account-ah khan a leina dawrin bungraw leinaa GST a tar lan zat kha a rawn lut ang a, a lo hmang thei dawn a ni. Chutiang a nih loh chuan 18% kha a kuta sum awm aṭangin a pek vek a ngai tho dawn a ni. He tax lo pek hmasak tawh, hman ṭangkai leh theih hi Input Tax Credit (ITC) an ti.

GST normal registration ni lo, GST composition registration a awm ve leh a. Contract hna atana he composition registration thlang thei tur hi chuan kum khat chhunga an hna thawh man belh khawm kha cheng nuai 50 aia tam lo a nih a ngai. Contract hna thawk bawk, dawrkai bawk an nih chuan a pahniha belh khawmin nuai 50 a pel lo tur a ni. He nuai 50 hi a hmaa kan sawi tawh ang tho khan taxable turnover tur a ni a, tax nena cheng nuai 50 tihna a ni lo.

Composition taxpayer-te hi 6% pe theite an ni. Mahse, a chunga kan sawi tawh, an bungraw leinaa an tax pek tawh ITC kha an hmang ṭangkai ve thiang lo a, an kuta sum awm liau liau (an hlêp) aṭangin an pek a ngai thung.

6% sawi zauna

6% pe thei tura composition scheme huanga luh hi tihluihna a ni lo a, contractor-in a duh thua a thlan (opt) tur a ni. Cheng nuai 13 man pawh thawk mah se, a duh chuan normal registration thlangin 18% zawk a pe thei. Chutiang a nih chuan dawra a thil leinaa tax a pek ITC kha a tax pek tur sut hekna atan a hmang thei ve thung dawn a ni.

Composition scheme thlangtu kha kum khat chhunga a contract hna thawh (taxable turnover) belh khawm nuai 50 aiin a lo tam ta a nih chuan, nuai 50 a pelh chin aṭangin normal registration-ah a luh ve ngei ngei a ngai ang a, 18% a pek a ngai tawh bawk ang a, ITC pawh a hmang ṭangkai ve thiang tawh a ni.

GST registration nei si lo, chhiah pe pha tur huanga mi ni ngei bawk site chu GST kengkawhtu officer-te’n an man chhuak a nih chuan tihluihnain temporary GST registration (suo moto registration) an pe ṭhin a. Heng mite hian ni 90 a ral hmain GST registration pangngai an neih a ngai.

Suo moto registration

Suo moto registration hi chu dan va kenkawhna, va tihluihna lam a ni a; hremna hmahruaite pawh a nih theihna lai a awm hial awm e. Contract hna thawk ṭhenkhatin suo moto registration inpektir a, composition opt ho pek ang 6% pek an tum ṭhin a; chu chu danin a sawi a ni si lo. Composition scheme hi chu suo moto registration aṭangin opt/thlan theih a ni lo a, registration pangngai aṭanga thlan chi a ni. Suo moto registration-ah kha chuan GST rate pangngai, 18% chauh pek theih a ni. Registration puitling an neih loh chuan ITC pawh kha an hmang thei bawk si lo a; pawi thuah hnih a ni deuh ber mai. Suo moto registration leh 6% hi kal kawp thei a ni lo. Tui leh mei anga inhal an ni hial zawk awm e.

Normal leh composition thlak kual dan

Danin a phût anga GST registration neih ngei ngei ngaiin composition scheme (6% pek theihna) a thlan duh chuan registration a dilnaah khan a thlan nghal a ngai a; a thlan loh palh chuan 18% a pek a ngai dawn a ni.

Normal registration nei sain contract hna a thawh chuan, a duh hun hunah chu normal registration chu composition scheme-ah a thlak thei lo a, financial year thar aṭangin a thlak thei chauh. Financial year thar a thlen hma February leh March thla chhungin composition scheme a opt-na a submit a ngai. Chumi hma zawng chuan 18% khan a contract hnaah khan GST a pek a ngai a; April aṭangin 6%-in tax a pe ve thei chauh dawn a ni. Financial year thara composition scheme opt thei tur pawh hian kha financial year kal mekah khan cheng nuai 50 aiin a turnover a tam tur a ni lo. A kum leha a opt theih leh theih loh chu kum kal laia a turnover pawhin a nghawng a nih chu.

Tu emaw, normal registration nei, dawrkai sa chuan contract hna cheng nuai 50 man pel lo hmuin 6% pek a lo duh thei a; mahse, a GST registration neih sa kha normal a nih si avangin 18%-in a pek a ngaih phah a. Kawng dang zawngin composition thlang turin registration thar dil belh a tum thei a; mahse, GST danin a phal lo. PAN card pakhat hmangin normal registration leh composition scheme registration a neih kawp theih loh. Normal a nih chuan normal vek, composition a nih chuan composition vek a nih a ngai. A PAN card a chhut luh khan GST system khan normal a nih mek avangin composition a thlan theih loh thu a lo tilang mai dawn a ni. Composition scheme-a awm mek tan erawh chuan an duh hun hunah normal taxpayer-ah a luh theih reng thung.

Contract bill lakna atan lehkha pawimawhte

Tax kaihhnawih bikah chuan professions tax (PT) pekna PT clearance certificate leh GST pek tur zat emaw, pek a ngaih loh thu emaw tichiangtu GST certificate a ngai a (GST registration certificate nen hriat pawlh loh ni se); Taxation Department office-ah buaipui tur a ni.

PT hi estimate pumpui aṭanga 2% lak tur a ni a, a tam thei ang ber erawh Rs 2,500 a ni. Rs 1,25,000 pha chin chu Rs 2,500 pe tur an ni tihna a ni a; cheng vaibelchhe za tel man thawk nen an pek zat a thuhmun dawn a nih chu. PT hi an pek hnuah receipt bakah PT clearance certificate chu an lo pe ang. PT hi financial year khatah Rs 2,500 aia tam lak tur a ni lo. Miin bill dang a nei leh a nih pawhin a hmaa a bill-ah PT a lo pe full tawh a nih chuan a pek tawhna ringin pek belh ngai lovin PT clearance certificate an lo pe chhuak ang.

GST hi a sum faia pek tur a ni lo. GST certificate-ah chuan hna petu department-in GST an lo deduct/cut tur zat emaw, deduct a ngaih loh thu emaw a chuang a; deduct ngai hovah chuan taxable turnover aṭanga 2% an deduct tur zatte ziah lan ṭhin a ni.

Contract petu department lamah

Department chuan Tax Deduction at Source (TDS) 2% an lo deduct ang a, thla khat chhunga an deduct-sakte chu a hlawmin a thla lehah return an file ang. Contractor GST account-ah chuan thla thar ni 14 aṭangin chu TDS amount chu a lo lang ang a, tax pawh a pek kim a ngai ve dawn ta chiah a ni. 18% pe tur a nih chuan a la bang 16% chu sumfai vekin emaw, ITC leh sum deposit belh inpawlhin emaw a thun belh ang a, ni 20 ral hmain 18% a pek a ngai.

6% pe tur a nih chuan a la bang 4% chu sum deposit belhin TDS 2% nen a vaiin 6% chu ni 18 ral hma vein a pek a ngai a; a huna pe lote chu interest kum khatah 18% ṭhîn belh zel tur a ni. 6% pe ho, composition taxpayer-te bik hi chuan quarterly-in (thla 3 dan zelah) GST an pek a ngai a; January-March inkara TDS deduct-te chu April 18 ral hmain an pe ang a; chutiang zelin thla dang pawh an pe ang.

Contract petu department lam pawhin thlak khat chhunga an deduct chu thla thar ni 10 ral hmain a hlawmin return an file a ngai a; an file loh chuan interest 18% per annum an chawi zel a ngai bawk.

Ngaihtuah ngai

GST hi sawrkawr/mipui sum hmuhna lian leh pawimawh tak a nih vangin fîr a ngai hle mai a; hengte hi GST a bothlau lohna atan kan ngaihtuahnaah chhin a ṭha.

1. Contract hna estimate siamna SOR-ah GST bilh tel sa a nih tho avangin contract hna hi GST registration neite hnenah chauh pek ni ta se, GST hi a lut ṭha leh zual ang em?

2. Departmental works dik takah hian SOR anga estimate ang thova hna thawh a nih chuan, sawrkara GST chhun let tur kha eng tin nge a awm ang le? 18% cut mai erawh a fuh lo thei ang. A chhan chu material leinaah GST an chawi ve a ngai zel tho si. Eng tia siam rem chi nge ni ang?

3. Contract hna pe ṭhin department-te hian GST khawih ṭhin an staff-te tan bakah, an hnuaia contractor-te tan GST training hi a khât tawkin ko fo ta se, tun ai hian GST a lut ṭha zawk mai lo maw? Thiam tawk loh vanga buaina a tlem leh zual awm si a.

Ziah tur la tam hle mah se, a thui lutuk tawh avangin duh tawk rih ila; a ṭul dan azirin kan la chhunzawm dawn nia. 

- Lalṭhazuala, Champhai Vengthlang
thazuals@gmail.com