07-06-2010, 09:28 PM
May explain karny ki koshish karta hon, jo example sheet uplod ki hay usi k hisab say, par ik baat zahan may rakhye ga ye normal procedure hay thek hay.
Hamara total Input hay 240,000
Hamari Taxable sales han 10,00,000 jis par ham 160,000 output tax lay rahay hayn.
Jabky 10,00,000 ki exempt sales kar rahay hayn chonky ye exempt hayn is waja say ham is par output tax lay nahi sakty.
Ab agar ham daykhyn to hona to ye chay k 240,000 input diya hay or 160,000 output liya hay to 80,000 hamara refund banna chayea, magar aysa nahi hota
Aysi surat may input tax ko apportionment karna parti hay taxable sales k hawaly say
Is ka formula sheet may diya howa hay, jab ham formula apply karty han to hamara admissible input tax nikalta hay 120,000,
Ab hamara admissible input tax 120,000 or output tax 160,000 hay is tarhan hamara tax payable banta hay 40,000.
Ab chunky ham nay output tax ki mud may 240,000 diye thay par ham claim sirf 120,000 kar sakty han is liye 120,000 jo k ham claim nahi kar sakty wo hamy exempt item ki cost may hi dalna pary ga, nahi to ham isy recover hi nahi kar sakty.
Dosra sawal aap ka ye thay k aap ko pata nahi ho ga k supply taxable hay ya exempt, to aysa mumkin nahi hay, jab aap koi item bana rahy hoty han to aap ko pata hona chayea k wo taxable hay ya nahi, wasy ye cost accountants ka kam hota hay.
Han ye burden consumer par transfer ho jaye ga,
Han 1 bat or, ye zahan may rakhny wali bat hay k exempt or 0 rated item may bohat farak hay, amm tor par chunky dono par output tax nahi lya jata is liye log ghalti karty han,,,, ye calculation us wakt ho gi jab exempt item ho ga, agar 0 rated ho ga to ye calculation nahi ho gi,
Agar isi example ko layn exempt item ki jaga ham 0 rated item lay lay to calculation kuch yon ho gi,
Input tax 240,000
Out put tax 160,000
Abb ap (90% of output) input tax claim kar sakty han
Yanni 144000 input adjust ho ga or 96000 carry forward ho jaye ga
Input â output = tax liability
144000 â 160000 = 16000
16000 return k sath jama karwayn gay
Hamara total Input hay 240,000
Hamari Taxable sales han 10,00,000 jis par ham 160,000 output tax lay rahay hayn.
Jabky 10,00,000 ki exempt sales kar rahay hayn chonky ye exempt hayn is waja say ham is par output tax lay nahi sakty.
Ab agar ham daykhyn to hona to ye chay k 240,000 input diya hay or 160,000 output liya hay to 80,000 hamara refund banna chayea, magar aysa nahi hota
Aysi surat may input tax ko apportionment karna parti hay taxable sales k hawaly say
Is ka formula sheet may diya howa hay, jab ham formula apply karty han to hamara admissible input tax nikalta hay 120,000,
Ab hamara admissible input tax 120,000 or output tax 160,000 hay is tarhan hamara tax payable banta hay 40,000.
Ab chunky ham nay output tax ki mud may 240,000 diye thay par ham claim sirf 120,000 kar sakty han is liye 120,000 jo k ham claim nahi kar sakty wo hamy exempt item ki cost may hi dalna pary ga, nahi to ham isy recover hi nahi kar sakty.
Dosra sawal aap ka ye thay k aap ko pata nahi ho ga k supply taxable hay ya exempt, to aysa mumkin nahi hay, jab aap koi item bana rahy hoty han to aap ko pata hona chayea k wo taxable hay ya nahi, wasy ye cost accountants ka kam hota hay.
Han ye burden consumer par transfer ho jaye ga,
Han 1 bat or, ye zahan may rakhny wali bat hay k exempt or 0 rated item may bohat farak hay, amm tor par chunky dono par output tax nahi lya jata is liye log ghalti karty han,,,, ye calculation us wakt ho gi jab exempt item ho ga, agar 0 rated ho ga to ye calculation nahi ho gi,
Agar isi example ko layn exempt item ki jaga ham 0 rated item lay lay to calculation kuch yon ho gi,
Input tax 240,000
Out put tax 160,000
Abb ap (90% of output) input tax claim kar sakty han
Yanni 144000 input adjust ho ga or 96000 carry forward ho jaye ga
Input â output = tax liability
144000 â 160000 = 16000
16000 return k sath jama karwayn gay
