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所在平台: Udemy |
课程主页: https://www.udemy.com/course/basics-of-gst-and-input-tax-adjustment-in-gst/
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本課程“GST基础及进项税调整”旨在详细讲解进项税额（CGST、SGST、IGST）与销项税额（CGST、SGST、IGST）之间的抵扣顺序。 **旧规定下的进项税抵扣顺序：** * **销项CGST：** 优先抵扣进项CGST，其次为进项IGST。 * **销项SGST：** 优先抵扣进项SGST，其次为进项IGST。 * **销项IGST：** 优先抵扣进项IGST，然后是进项CGST，最后是进项SGST。 **根据2018年CGST（修正案）的进项税抵扣顺序：** * **销项CGST：** 优先抵扣进项IGST，其次为进项CGST。 * **销项SGST：** 优先抵扣进项IGST，其次为进项SGST。 * **销项IGST：** 优先抵扣进项IGST，然后是进项CGST，最后是进项SGST。 **2018年CGST（修正案）新增的重要条款：** * **第49A条：** 无论第49条如何规定，在抵扣中央税、邦税或联邦属地税的进项税额时，必须**首先全额用于抵扣**可用的综合税（IGST）进项税额，之后才能用于支付相应的中央税、邦税或联邦属地税。 * **第49B条：** 无论本章何处规定，并受第49条（5）款（e）和（f）项规定的约束，政府可根据理事会的建议，规定综合税（IGST）、中央税、邦税或联邦属地税的进项税额用于支付任何此类税款的抵扣顺序和方式。
this course cover details discussion of adjustment of input CGST, SGST and IGST against of Output CGST, SGST and IGSTAs per old rules, following was the priority of set-off of ITC was as below:For CGST Output - First set off thru ITC of CGST, then IGSTFor SGST Output - First set off thru ITC of SGST, then IGSTFor IGST Output - First set off thru ITC of IGST, then CGST & then SGSTAs per CGST (Amendment) Act 2018, the priority of set-off of ITC is as below:For CGST Output- First set off thru ITC of IGST, then CGSTFor SGST Output - First set off thru ITC of IGST, then SGSTFor IGST Output - First set off thru ITC of IGST, then CGST & then SGSTFollowing new sections have been inserted thru CGST (Amendment) Act 2018:As per Section 49A Notwithstanding anything contained in section 49, the input tax credit on account of central tax, State tax or Union territory tax shall be utilised towards payment of integrated tax, central tax, State tax or Union territory tax, as the case may be, only after the input tax credit available on account of integrated tax has first been utilised fully towards such payment.As per Section 49B,Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e) and clause (f) of sub-section (5) of section 49, the Government may, on the recommendations of the Council, prescribe the order and manner of utilization of the input tax credit on account of integrated tax, central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax.
