GST y GSTIN son dos términos separados que forman parte de la estructura tributaria india. Aunque los términos se ven algo similares y a menudo crean confusión entre las personas, son completamente diferentes y tienen diferentes propósitos.
Sin embargo, no están relacionados, lo que se vuelve muy obvio una vez que las personas conocen su forma completa y los propósitos a los que sirven.
GST vs GSTIN
La principal diferencia entre GST y GSTIN es que la primera se refiere a la estructura fiscal indirecta general de la India. Mientras que este último es un código de identificación único proporcionado bajo el primero. En otras palabras, GSTIN es parte de la estructura general del GST.
Impuesto sobre bienes y servicios o GST se refiere al régimen fiscal indirecto introducido en julio de 2017 que reemplaza el régimen fiscal de consumo masivo y complejo de la India por un régimen simple, manejable, uniforme y centralizado.
Estrictamente hablando, es un impuesto al consumo cobrado por bienes y servicios aprovechado por 1.300 millones de consumidores indios.
Aunque GST se cobra a los consumidores, llega al gobierno a través de los proveedores de bienes y servicios, es decir, las empresas y empresas. Por lo tanto, las empresas deben registrarse para GST. Una vez registrados, se les proporciona un número de identificación único que es el Número de identificación de bienes y servicios o GSTIN.
Tabla de comparación entre GST y GSTIN ( en forma tabular )
Parámetro de comparación GSTGSTIN1. Propósito Establece un régimen fiscal indirecto único, uniforme, simple, transparente y manejable para todo el país. Es un código de identificación único que tiene como objetivo atraer a todos los contribuyentes ( distribuidores, proveedores, proveedores de servicios, etc.) en una sola plataforma para una administración tributaria simple y practicable. 2. Estructura Consta de tres componentes: CGST ( recaudado por el gobierno sindical en venta intra – estatal ), SGST ( recaudado por los gobiernos estatales sobre el comercio intra – estatal ) e IGST ( exactos por el gobierno sindical sobre transacciones interestatales – ).Consiste en 15 dígitos y se basa en el número PAN de los contribuyentes con un número de registro proporcionado por el estado en cuestión. 3. Grupos objetivo Es un impuesto al consumo y se aplica a los compradores de los bienes y servicios de todo el país. Este número de identificación único se proporciona a las empresas o empresas, distribuidores o proveedores y proveedores de servicios registrados bajo el GST. 4. Beneficios Se considera la reforma fiscal más importante del país que no solo simplifica el régimen fiscal indirecto sino que también evita los efectos en cascada del impuesto que es el impuesto sobre el impuesto TIN reemplazado proporcionado a los distribuidores o proveedores por los respectivos gobiernos estatales y el número de registro de impuestos de servicio proporcionado a los proveedores de servicios por el gobierno sindical y los llevó a todos a un solo plataforma y les proporcionó solo un número de registro. 5. Gestionado directamente por Hay un Consejo GST para determinar las tasas impositivas dividiendo los bienes y servicios en diferentes losas impositivas. El GSTIN de los millones de contribuyentes es administrado y controlado por los Bienes y Service Tax Network, la organización que controla el sistema de TI del portal GST.
¿Qué es GST?
Impuesto sobre bienes y servicios ( GST ) es un impuesto recaudado sobre el consumo interno de bienes y servicios. Es un régimen fiscal indirecto que entró en vigor el 29 de abril de 2017 en sustitución de la estructura del IVA.
La característica más destacada de GST que lo distingue del régimen fiscal más antiguo es que establece un régimen uniforme y centralizado, estructura fiscal transparente y manejable que impide el impuesto sobre el impuesto ( efectos en cascada de los impuestos ).
Establece un impuesto indirecto para todo el país al incorporar en sí mismos impuestos como impuestos especiales ( central y estatal ), aranceles adicionales e impuestos especiales, recargos, IVA estatal, impuesto de servicio y ventas e impuestos de compra.
Según la Ley GST, los impuestos ibid se simplificaron y subsumieron dentro de solo tres tipos de impuestos que también se conocen como componentes de GST:
- Impuesto central sobre bienes y servicios ( CGST ): Impuesto por el gobierno sindical sobre transacciones intra – estatales, es decir, ventas dentro de un estado particular, digamos Bengala Occidental.
- Impuesto estatal sobre bienes y servicios ( SGST ): Cargado por los gobiernos estatales sobre transacciones intraestatales.
- Impuesto sobre bienes y servicios integrados ( IGST ): Exactado por el Gobierno Central en transacciones entre estados -, es decir, comerciar entre estados; digamos entre Bengala Occidental y Bihar. Los impuestos recaudados de IGST se dividen entre el sindicato y el gobierno estatal ( que consume el estado y no el estado de venta ) de acuerdo con las tasas especificadas por el Gobierno de la India.
Para determinar las tasas de GST, el Gobierno de la India ha establecido un consejo de GST. Se compone de 34 miembros ( principalmente ministros de finanzas de cada estado ) y está encabezado por el Ministro de Finanzas de la Unión.
Hay cinco losas fiscales en las que los bienes y servicios se dividen – 0%, 5%, 12%, 18% y 28%. En la actualidad, la mayoría de los bienes caen dentro del rango de impuestos del 18. Esto está en marcado contraste con el régimen anterior en el que el impuesto promedio sobre los bienes solía ser del 26.5%.
Sin embargo, ciertos bienes y servicios no se han incorporado dentro del régimen GST y los gobiernos estatales individuales los gravan según la estructura fiscal anterior. Estos incluyen productos derivados del petróleo, electricidad y alcohol.
¿Qué es GSTIN?
Número de identificación de impuestos sobre bienes y servicios ( GSTIN ) es un número de identificación único de 15 dígitos que se proporciona a empresas o empresas registradas bajo el régimen GST.
Durante el régimen anterior a – GST, estas empresas o distribuidores o proveedores tuvieron que registrarse bajo la ley estatal de IVA y se les dio un número de identificación fiscal único basado en PAN -. Por otro lado, la Junta Central de Impuestos Especiales y Aduanas ( CBEC ) asignó un Número de Registro de Impuestos de Servicio a los proveedores de servicios.
Sin embargo, bajo el régimen GST, todos los contribuyentes mencionados en ibid han sido llevados a una sola plataforma al proporcionarles un número de identificación único basado en PAN del estado. Evidentemente, esto hace que la administración tributaria sea mucho más simple y transparente.
La estructura del GSTIN es la siguiente:
- Un código de estado único asignado por el Censo indio, 2011 se denota en los dos primeros dígitos.
- Los siguientes diez dígitos indican el número PAN del contribuyente.
- El decimotercer dígito es el número de registro asignado al contribuyente por el estado.
- El decimocuarto dígito es Z por defecto.
- El último dígito es para el código de verificación que puede ser un número o un alfabeto.
Para el registro GST, un distribuidor o proveedor puede abrir el portal GST en línea o visitar un GST Seva Kendra creado por el gobierno sindical.
Según el Gobierno de la India, las siguientes personas deben solicitar el registro GST:
- Empresas con ingresos superiores a 40 Lakh.
- Distribuidores o proveedores registrados bajo la ley pre – GST.
- Empresas que suministran sus productos a través de minoristas e -.
- Todos los minoristas E -.
Diferencias principales entre GST y GSTIN
- Ambos términos están relacionados con el nuevo sistema de impuestos indirectos de la India, pero tienen diferentes propósitos. GST se refiere al nuevo impuesto indirecto que une a todo el condado bajo un único sistema tributario. Mientras que GSTIN se refiere al instrumento que permite dicha unificación.
- La principal diferencia entre GST y GSTIN es que el primero se refiere a todo el sistema de impuestos al consumo, mientras que el segundo es uno de los instrumentos que hacen que el sistema sea viable.
- GST se impone a los compradores de bienes y servicios. Pero es exigido por el gobierno de los proveedores, minoristas y proveedores de servicios con un código de identificación único, que es el GSTIN.
- Las tasas de bienes y servicios de GST son determinadas por el Consejo de GST constituido por el Gobierno de la India. Mientras que el GSTIN de los millones de contribuyentes es administrado por la Red de Impuestos de Bienes y Servicios -, la organización que controla el sistema de TI de todo el portal GST.
- Una de las principales ventajas de GST es que ha ayudado a reducir el costo de la mayoría de los bienes y servicios, especialmente al eliminar los impuestos especiales sobre el comercio estatal entre – y, por lo tanto borrando el impuesto sobre impuestos. GSTIN, por otro lado, no solo ha facilitado la presentación de impuestos para empresas o empresas, sino que también les ha ayudado a aprovechar los préstamos comerciales y otros beneficios proporcionados bajo el régimen GST.
Síntesis
Tanto GST como GSTIN son términos relacionados con impuestos – con diferentes propósitos y significados. Pero están interrelacionados en la medida en que, sin GSTIN, la implementación de GST no sería posible.
Se debe a este número de identificación único de 15 dígitos de las empresas o empresas que hacen posible que el gobierno recaude este impuesto al consumo y aumente su cofre.
- https://ijrar.com/upload_issue/ijrar_issue_20543568.pdf
- https://archives.tpnsindia.org/index.php/sipn/article/view/8363
Contenido
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