GST – Kan hre fuh tawk em?

Kumin April thla aṭangin GST kan sum hmuh kum hmasa nena khaikhinin kan thlahniam chho zel a, a chhan hrang hrang a awm thei awm e. GST hi July 1, 2017-a hman ṭan a ni a. Tunah kum 8 hmel kan hmu ta reng mai. Sumdawng ṭhenkhat leh contractor/service provider ṭhenkhatte’n GST- awmzia leh nihna an hriat chian tawh hle laiin, a tam zawk hi chuan GST nihphung hi kan la hre fuh tawk lo niin a lang. GST hi keini state-ah chuan bungrua (goods)-ah chuan kum khat chhunga cheng nuai 20 lak luh (turnover) ni phak leh service sector-ah nuai 10 a nih phak chuan GST registration neih hi GST danin a phut leh kan tih tur a ni. Kan sumdawnna/service azira GST registration kan neih ngei ngei ngaihna a awm bawk.

GST tlakhniam chhan

GST collection a tlakhniamna chhan hrang hrang tam tak a awm a, social media leh visual media aṭangte’n kan hre nual tawh ang. Departmental work tam ta lutuk leh bill tâng awm vangte pawh a chhan lian ber pakhat a ni thei ang. Chumi piah lama pawimawh em em chu, sumdawngte’n GST returns file dik tawk lo leh ITC kan hmang dik lo hi a chhan pakhat lian tak a ni thei ang. GST-ah chuan ITC (Input Tax Credit) a pawimawh em em a, GST laimu ti hial ila a dik awm e. ITC hman dik loh (wrong claimed) avang hian sawrkarin contractor leh sumdawngte aṭanga sum a hmuh tur tam tak a hmuh loh phah thei niin a lang.

ITC chu eng nge ni?

ITC chu Input Tax Credit tihna a nia, GST registration neiin GST nei vêk aṭanga bungrua a leiin, tax invoice-a tax portion (IGST, CGST & SGST) a pek kha, a leinate’n GST return an file hnuah, a leitu GST portal-a Electronics Credit Ledger-ah, a leinaa tax amount a pek zat kha a lo lut leh ṭhin. Chumi ITC amount chu bungrua leitu khan kha bungrua a hralh aṭanga chhiah a lak khawm (collected) a pek ve leh hunah kha ITC amount a lo khawl aṭang khan a inpaih (deducted) ta ṭhin a, chumi bâng a awm chuan chu chhiah chu sawrkarah GST returns file-a GSTR3B hmangin a pe ṭhin tur a ni.

ITC hman dik tawk lohna

ITC hi tam mi zawkin a dik tawk lovin kan hmang thei. ITC lem (fake ITC) hian kan GST hmuh tur dik tak hmu lovin min siam thei. Kan business lam thil ni lo, kan mimal (personal) thilah ITC hi a claim theih loh. Kan mimal thila kan GST registration hmanga thil lei ITC claim hi GST danin a phal lo va, kan claim palh a awm a nih pawn, ITC kha pek kir (reverse) leh tur a ni. Department pawhin scrutiny of GST returns uluk taka a neih a pawimawh hle.

Entir nan, contractor pakhat chuan a contract hna (work) aṭanga GST a pek tur nuai 10 lo nei ta se, a in sak laia rod leh cement a lei kha a GST registration hmangin lei ta zel se, ITC a lo ngahin a contract work-a GST a pek tur nuai 10 kha pe lovin, a ITC dik lo (fake ITC) khawlkhawm khan a vawm hlum thei tlat a ni. Hei hian GST leakage zau tak a siam thei a ni.

Department lam mawhphurhna

GST collection-ah hian Taxation staff-te rim zawk leh taima zawka hna an thawh a ṭul hle niin a lang. Taxation Department leh work department ten training nei dun thei se, department hotute hriatpui lova Taxation staff ṭhenkhat GST client nghet nei a, sumdawngte GST returns file an lo buaipuia extra income nei an awm thu sawi a awm. Heng an awm leh awm loh hi Department hotute en fiah ni se.

Sumdawngte’n kan sumdawnna dinhmun, kan profit & loss, stock etc., leh GST dik zawk leh awlsam zawka kan pek theih nan a theih chin chinah Business Accounting software hman uar zawk ni thei se. Accounting software hmanga kan sumdawnna enkawl thiam tura kan inzir leh update pawh a hun chho ta hle.

Department lam pawh, chhiah petuin GST-a pe dik em (assessments leh audits) tam zawk neih thei se la, chu chuan nakin zela kan GST collection-ah kawng ro thui tak a siam thei ngei ang.

GST dik zawk leh tam zawk sawrkar a luh theih nana enfiah ngai leh pawimawh ṭhenkhatte

1. Contractor-in contract work-ah nuai 100 a lo thawk a, GST 18% pek tur lo ni ta se, sawrkarah nuai 18 GST a pek a ngai tihna a ni. Chumi tihniam tur chuan a hna kha construction lam a nih chuan cement (28%) leh rod (18%) etc., a leina aṭang khan 28% leh 18% kha a GST registration nei hnena lei a nih chuan, a leina tax a pek kha a hmu let leh thei a, chu chu a chunga kan sawi tak ITC kan tih kha a ni. Cement leh rod a leina aṭang khan entir nan, ITC nuai 5 lo nei ta se, GST tax a pek tur nuai 18 pek ngai lovin nuai 13 (18–5) chauh a pek a ngai ta zawk a ni. Chu chu contractor tam takin ITC claim theih tih hriain sumdawng ṭhenkhatte nen inthurualin invoice lem (fake invoice) hmangin B2C kha B2B ah chantirin ITC claim an awm mai thei a. Contractor ṭhenkhat ITC dik lova (fake ITC) claim an awm leh awm loh hi inter-department angin hma la se, GST tam zawk sawrkarah a lut thei ngei ang.

2. Sumdawngin GST returns dik takin an file in chhiah an pe dik em tihte enfiah (scrutiny of returns) fo ni se. Sumdawng tam zawk hian GST awmzia kan hriat chian loh avangin, GST dik taka pek kan hreh niin a lang. GST hi a leitu hnuhnung ber hi chhiah (GST) petu dik tak chu a ni.

GST chhiah pek (GST returns file) dan hi chi hnih a awm a, chungte chu:

i) B2B (Business to Business) GST registration nei ve ve indawr tawnna

ii) B2C (Business to customers) GST registration nei leh customer (GST registration nei ve lo) indawrna.

Taxation department pawn returns file a dik tawk em tih an enfiah a pawimawh em em. GST file dan a dik em tih (scrutiny of returns) hi sumdawng lian (wholesaler/distributor) aṭangin ṭan se, wholesaler/distributor ṭhenkhat, dawrkai tê zawk (reseller)-te tax invoice pe duh lo B2B-a GST returns file sak duh lo an awm tihte pawh a awm. Hei hi a serious hle a, Department pawn he lai GST leakage awm ṭhin hi enfiah se. Hei hian business-ah GST returns dik tawk lova file theihna zau tak a inhawng bawk a ni.

B2B indawr tawnnaah chuan a hralhtu khan a leitu GST Registration-ah ngei GST returns file a ngaih vangin Tax Leakeage kha a awm thei miah lo a, B2C-ah erawh GST leakage kha zau takin a awm thei. B2C an hralh zel chuan GST Registration dawrkaite (retailers) zawkte chuan ITC an nei ve ta si lo va, cutomer-te thil leina (GST) an pek aṭanga GST pek ve leh ngaihna a awm miah lo. Hemi inkarah pawh hian sum hloh (GST leakage) tam tak a siam thei bawk. Sumdawng lian zawkte’n GST kan pek dik tawk loh vang nge, kan GST pek zat leh bank a/c lam inmil loh avangin Income Tax Notice hmu pawh kan awm nual niin a lang.

3. Sumdawng thenkhat leh service providers ten an sumdawnna hralh chhuah (Turnover) leh an dawr dinhmun en pawha GST registration nei ngei tur a ngaih, GST registration ti duh miah lo an awm nual a, hengte hi enfiah a, dan anga hmalak a ṭul hle bawk. GST registration nei chuan dawr signboard ah GSTIN hi tih lan vek tur ni a, GST registration leh GST dik tak a pe tute kan hlut thiam a, Tax Invoice pe thlap thei kan dawr ṭhin hi mipuite chanvo leh mawhpurhna lian tak a ni.

4. State dang aṭanga direct-a Mizorama sumdawnna rawn kalpui, go-down leh bungrua sem kual kan sumdawngten an lo dawr a nih pawhin Tax Invoice dil a, B2B-a dawr thlap tur a ni. State danga GST luang lut tur kha, kan State ah kan luhtir zawk a pawimawh hle bawk.

5. Foreign goods (Myanmar emaw hmundang) zuar te pawh a theih chinah composition scheme hnuai a in-register-tir a, chhiah (GST) 1% an Turnover aṭanga pe turin Department pawn a theih dan angin hmalak ni thei bawk se.

6. Services sector lam ah- Construction Firm kan nei ta nual a - mimal leh abikin Kohhran Biakin designed leh sakah te, Architect leh Construction firm ten GST an pek leh pek loh department ten assesments/audits pahnih khatah han nei se, chhiah tam zawk kan hmuh ngei a rinawm. Kohhran/Pawl lam pawh hetiang lama kan ṭhanharh a hun ta viau mai. Kohhran/Pawl sum che vel-ah GST Registration nei ngei dawr ṭhin ni se. Tax Invoice dil thlap bawk ila. Kohhran/Pawl Auditor’s- te pawn hei hi kan ngaih pawimawh a hun ve ta hle a ni. Construction Firm, Picnic Spot, Futsal, Security/Man power Services, Car Rental, Coaching Class/ Institutions, Homestay, Amusement parks leh Catering/ Event management etc., lam thlengin GST pe tur chin Nuai 10 Turnover chin chunglamah GST registration nei tur leh chhiah pe tur a tih ni se, heng sumdawnna nei pha chin phei chuan GST registration neih leh chhiah pek hi an mawhphurhna ani tih an inhriat a hun khawp mai.

7. Departmental Works – ṭhenkhatah pawh hian ‘TAX INVOICE’ chauh bill ah pawm se. An va dawrte khan GST an pek a ngai tho a. Sawrkar-in GST a hloh em em loh dan a awm tho bawk a ni.

8. Dawr/Office atana mimal in luah/Bungrua phur Motor: Sumdawnna atan (Dawr/Godown) leh office etc-atan miin luahten 18% GST-a pek a ngai a. In neitu khan GST Registration a nei lo a nih pawn, a luahtu khan kan GST Registration a nei ngei ngei tur a ni. RCM (Reverse Charge Mechanism) hmanga GST hi sawrkarah a chhung lut tur a ni. RCM hmanga GST pek ngai chi ho hian GST an nei ngei ngei a ni a. Chutiang bawk in GTA (Good and Trasport agency) bungrua phur ho leh advocate services – te hian GST Registration neih kher a ngai lo a, mahse an bungrua leitu emaw Advocate kan rawnna INVOICE (RCM) min pe ang emaw, self Invoice hmangin GST sawrkarah kan pe tur a ni. Bungrua leitu/dawngtu emaw Legal Services dawngtu zawk hi Nuai 20/Nuai 10 Trunover pel kher loh mah se, GST registration a tih ngei ngei a ngai thung a ni. GST-RCM hmangin sawrkarah GST -5% / 18% a chhung lut ve thung tur a ni. Bungrua pakhat chauh an phurh chuan, Rs. 750 chin chunglam bungrua hlutna (Single Consignment) a nihin GST an pe tur a ni. Bungraw inpawlh (Multiple Consignment) a nih chuan Rs. 1500 chin chung lamah GST RCM -5% kha bungrua dawngtuin an pe ve thung ang.

9. E-way bill leh invoice: E-way bill leh invoice hi a inmil tur a ni a, hnam dang ṭhenkhat (State pawn) aṭanga bungrua lutah Invoice leh Eway bill dik tawk lova Bungrua kan state lut tam tak a awm thei, hei hian GST leakage tam tak a thlen a ni. Taxation Department te pawhin Vairengte ah GST collection Centre a siam a, a lawmawm hle a ni. Sumdawngten kan bungraw lei (Invoice value) leh a taka pawisa pek a inmil loh chuan bungrua kan leina (Suppliers) hnenah complaint ṭhin tur a ni. Kan state-a GST lut tur tak tak lut lovin a awm thei a, kha suppliers khan GST a pek tlem duh vangin, Bungrua a taka kan lei atana pawisa kan pek leh Tax Invoice a inmil loh chuan min bum a ni tih hriat a ṭha. Kan state-in GST tam tak kan hlauh phah zawk a ni. Kan pawisa pek (Bank statement) leh bungraw leina (Tax invoice) leh GST portal 2B a ITC lut a inmil em tih en fel fo (Reconciliation) ṭhin tur a ni.

GST hi sumdawngte pawn kan hriat fiah ngai ta chu, thil leitu (end customers) te hi chhiah (GST) petu dik tak an ni a, Customers te GST pek tling khawm kha an aiawhin sawrkarah GST returns hmangin GST an lo peksak mai a ni. Dik taka GST returns filed hmanga tax pek hi sumdawngtute mawhphurhna leh tihtur a ni mai. Sumdawng ṭhenkhat hemi hrechiang lova mahni sum (own pocket)- aṭanga GST pea inngai kan awm tlat hi GST concept kan hriatchian loh vang a ni ber.

Sawrkar pawn sawrkar chet velnaah bungrua /services kan leiin GST registration nei leh Tax Invoice pe thei ngei chauh dawr ni se. Department tina Accounts lam khawihte pawh Taxation Department buatsaiha GST awareness training pek vek ni thei se a duhawm hle a ni.

Mithiam zawkten GST structure hi fel taka an lo duan niin, State ṭhenkhatten revenue collection nan leh hmasawn nan an hmang thei ang hian keini state pawhin mipui, sumdawngte, Kohhran/Pawl, Sawrkar hnathawk zawng zawngin chhiah (GST) tel lovin hmasawnna a awm thei lo tih hriain, mahni zawn ṭheuha dik takin ram hmangaihna nen hna thawk ṭheuh ila, tun ai hian kan state revenue a lo lut hnem ngei ang. Sawrkar sum hmangtute pawn dik takin hmang se, kan ram hian hmasawnna tun dinhmun aia sang hi kan thleng ngei ang.

A tawp berah chuan, mahnia GST filing kan thiam lo a nih pawhin, hetiang lam thiam sawrkara in-registered, GST Practitioners leh Chartered Accountant Firms te rawn leh tihtir ṭhin hi thil finthlak leh ṭha tak a ni. 

- R Lalengliana, GST Practitioner (9612979224)