GST KA HMUH VE DAN TAWI TE...
Tun hmain Canada-ah khuan Value-added tax sumdawnna leh services-ah an lo la tawh a. Hemi denchhen hian kum 1954 khan France chuan GST tiin an hmang ve ṭan a. Tunah hi chuan ram dang 140 chuangin GST hi an hmang mek a ni. Chuvangin, tax lak dap ṭha thawkhat chu ni ngei tur a ni.
GST lam pum chu Goods & Services Tax a ni a, engkim mai hi a huam a ni ber mai. A huam tel lohte chu stamp duty, electricity cess, etra-entertainment tax local authority-in an lak ṭhin, Road tax, Toll tax leh Extra Excise duty on tobacco to an ni. GST hi a hmanna tur hmun a thlena hralh a nih hian lak chauh a ni ṭhin. Chumi awmzia chu GST petute chu consumers (mipuite) an ni.
GST pek dan tlangpui chu hetiang deuh hi a ni. Entir nan GST rate kha 8/% lo ni ta se. Loneituin a thar chhuah la kha puantahtu (weavers) hnenah GST pe lovin in a hralh a. Puantahtu chuan kamis tur puanthan a siam chu tailor hnenah Rs.108/- in a hralh leh ta a, puantahtu chuan GST Rs. 8/- sorkarah a pe a, refund a dil thei lo.
Tichuan a man dik tak chu Rs.100/- a ni. Tailor chuan puanthan chu kamis-ah thuiin wholesaler hnenah Rs.270/- in a hralh a, wholesaler chuan GST 12% a pe a, sorkar aṭangin Rs.8/- GST a pek aṭang khan refund a dil leh thei a ni. A hralhna man dik tak chu Rs.250/- ang vel a ni. Wholesaler chuan retailer/ showroom hnenah kamis chu Rs.540/- in a hralh a, Rs.20/- GST a pe a, Rs.12/- refund a dil thei. Kamis man dik tak kha chu Rs.500/- vel a lo ni ta tihna a ni a. Mahse Retailer chuan a hatu (consumer) hnenah kamis chu Rs.540/- thoin a hralh ta a. Consumer chuan ama tana lei a nih avangin refund a dil ve thei tawh lo.
Tichuan, consumer-in GST a pek zah rate chu 8% a lo ta a ni. Hemi awmzia chu GST petu dik tak chu mipui nawlpui hi kan ni a. Mipuiin direct-a sorkar office-a GST pek chu thil tih chi ni hek lo, sawmdawngten mipui hnen aṭangin an la a, sorkarah an chhung lut ve leh mai a ni zawk. Heta ṭanga lang chiang tak chu Mizoramah industry-te awm ve hek lo GST pe tur consumer market lian tak a ni ringawt mai.
GST hi thluang hniha khawn tur a ni. Thluang khatna chu Central GST a ni. Hei hian Excise leh Customs duties, service tax, CST etc. a huam vek a, central sorkar khawn tur a ni. Thluang hnihna chu state GST a ni a, sales tax (VAT), professional tax, entertainment tax etc. a huam a, state sorkar khawn tur a ni. Mahni state chhunga hman tura siam chhuah (Intr-State supply)ah chuan state GST chauh lak tur a ni a. Mahse state danga hralh tura thawn chhuah (Inter-State movements)-ah chuan Integrated GST (CGST+SGST) lak tur a ni. Ram danga thawn chhuahah erawh eng GST mah lak tur a ni lo. Central sorkar chuan Inteeated GST a khawn aṭangin bungraw thawn chhuaktu state hnenah state chan ve tur SGST kha a refund ang. Chutiang bawkin state-in Integrated GST a lo lak ve aṭangin central sorkar chan ve tur CGST a refund ve bawk ang.
Mizoramah chuan annual turnover Rs.10/- lakh chin tan chuan GST awl tura tih a ni. Chumi awmzia chu Rs.10/- lakh baka ka thil hralh manah chauh GST pek tur tihna a ni mai a. Mizo sumdawng tam ber hian tax kan pek ngai loh avang hian kan thil lei leh hralhna record fel thlip thlepa vawng ṭha an tam lo mai thei a, hei vang hian Department leh sumdawng lam tan pawh GST la tura bul ṭan chu a buaithlak ve khawpin ka ring. A nihna dik takah chuan GST rate hi VAT aia a san zawk avangin thil man chu a tlawm rih mai ka ring lo.
Tunah rih hi chuan company hovin GST introduce hmaa an stock la neihte kha Sept. 2017 thlenga tax rate hluia la hralh phal sak an ni a, thil man chu a la to mai lovang. India rama GST a ṭhatna pakhat chu tax evasion tam lutuk hi a tih tlem phah rin a ni.
- John Lalngilneia