Chhiahkhawntu ṭhahnemngai lo

Police ka ni emaw ka intih viau hnuah department pakhata an cashier chuan, "Nang hi, tax officer emaw i inti leh tawh," min ti teh ngawt a. Ni e, chhiah khawn ṭhat hi a pawimawh lutuk.

GST-TDS pawimawh-zia hi sawrkar department eng emaw zat hian an la vàrpawh lo deuh. GST-TDS chu Goods and Services Tax – 'Tax Deduction at Source' tihna a ni. Sawrkar department leh organisation ten contractor/supplier/firm emaw, dawrkai hnen aṭanga thil (goods/works/service) kan leina man kan pêk dawnin, sawrkara lut tur GST chhiah kan chawi zât tur aṭanga 2% kan lo hrênsak chu TDS a ni mai.

Chhiah chawi ngaihna thil kan lei apiangin GST kan pe tel vek a, dawrkaite chawi a ni lo, mipui pek a ni. Department DDO-te’n supplier/contractor-te bill aṭanga TDS kan lo deduct hian, GST portal-a electronic cash ledger-ah a lang kuau a, chhiah kan pêk kha sawrkarah chhung lut lo thei lovin kan siam tihna a ni a; pawimawh tak a ni.

GST-TDS tih dawna sawrkar department-te hriat tur pawimawh zualte:

1) DDO tinin GST registration (deductor) tih vek a ngai; GST registration nei lovin TDS a tih theih loh.

2) GST registration nei (contractor/supplier/firm)-te chauh dawr tur kan ni.

3) GST chawina thilah chuan tax invoice lâk vek a ngai. Tax invoice-ah chuan GST rate leh a zât bâkah, HSN Code, a neitu hming leh address te, thil man zât te a lang tur a ni.

4) GST chawina thila contractor/supplier/firm kan dawrnain Rs 2.5 lakh a pelh chuan TDS tih ngei ngei tur.

5) Contract/agreement kan siampui emaw, supply/work order kan pêkin Rs 2.5 lakh a pelh phawt chuan, an bill tinah – Rs 2.5 lakh pel lovah pawh, TDS tih ngei ngei tur.

Hengte hi sawrkar thuchhuak awm sa kenkawhna a ni a, zâwm lo ho chu an bill Treasury Office-ah a tlang thei lo. Sawrkar thu i awih tlang hram ang u khai.

Chhiah hi mipuiin ram hmasawnna atana kan pek a ni a, chu chu sawrkarah chhun luh zel tur a ni. Sawrkar hnathawk ho phei chuan chhiah tling khawm hmanga thla tin hlawh la ve chauh kan nihzia hi hriat nawn fo a ngai. Chuvangin, ṭhahnemngai takin TDS hi kan ngai pawimawh hle tur a ni. Office ṭhenkhat, GST-TDS tih loh dan zawng ngar ngar an la awm a, a zialo tak zet. Dawra thil kan lei leh contractor kan rawih emaw hian sawrkara lut tur GST kan pe tel zel a, supplier/contractor-te hloh (loss)-na a ni lo.

Supplier/contractor-te hian mipui/customer hnenah chhiah–GST telin thil an hralh a. GST return an file loh va, GST chu sawrkara an chhun luh loh chuan sawrkar chanvo tur an hup bet (tax evasion) tihna a ni. Mipui/customer/office-in thil kan lei a, GST kan pek tel chu supplier/contractor-te hian an lo pumbilh ngawt thiang lo. Chuvangin, sawrkar department zawng zawngin GST-TDS hi kan ngaih pawimawh hle a ngai a ni.

(He thu ziaktu Dr Lalzahawma, MFAS hi Aizawl North Treasury Officer ni mek a ni)

- Lalzahawma Kawlkulh