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MIZORAM vrs V.A.T VAT (Value added Tax): VAT han tih mai hian a hming hi chu kan ram ah hian a lar ve ta hle mai a, amah erawh chu VAT lak dan chungah hiahn sumdawng a zuartu leh leitu lam tan pawh VAT pek tur leh charge tur chungchangah hian tu hnenah nge thil ka leiin VAT min chrage thei a,chu VAT chu eng atan nge a leitu leh a hralhtuin a hman tangkai theih dan tlem lo thlir ho dawn teh ang: Tunge VAT charge thei: VAT registration number nei chauhin VAT hi a customer hnenah a thil hralhna atangin a charge thei a ni. VAT Registration neilo tan tu hnenah mah VAT charge theih a ni lo. VAT Registration hi tu tan pawh minimum transaction nei tan pawh tih theih ani a, amaherawh chu turn over(Hralh chhuah zawng zawng) 50 Lacs chin nei tan chuan Vat registration an nei ngei tur a ni(Mandatory a ni), VAT chu i thil leina tur hlutna bakah khan VAT-department hnenah (Sawrkarah) chhunluhtur , sawrkar chan a ni a) chu VAT chu Sumdawng thil leitu leh hralhtu ten sawrkarah an chhunluh a chu a ni. Entirnan: Pu.Liana chu Sumdawng lian tak a ni a, Pu.Hminga Sumdawng ve tho chuan a hnen atangin Bungrua VAT charge theihna engemawzat a lei a,chu a thil lei hlutna chu Rs 100,000/- lo ni se, VAT 12.5% ah charge chuan Rs12500 a pek tel a ngai a, tichuan, Rs112500/- in a lei ta a, Rs12500 chu Pu.Hminga tan chuan input credit a nei ta a, hei hi Pu.Hminga tan chuan a sum (a Asset) a ni, tichuan Pu.Hminga chuan Sumdawng ve tho anih avangin he Rs 100000 man hi Rs140000 in hralh ve leh ta sela, VAT 12.5% a la leh ang a ti chuan a VAT Rs 17,500 leh bungrua man Rs 100000 chu Rs117500 alo ni ang a, hei hi Customer-in Pu.Hming a hnen atang a a leina man tur chu a ni.ta a, Tichuan pu.Hminga chuan Input VAT-ah Rs 12500 alo chhun tawh avangin OUTPUT vat(Hralhna ) leh input vat chu kan Adjust ang a, ( 17500-12500=) Rs 5000 balance la awm chauh hi Pu.Hminga'n sawrkarah VAT a chhunluh tur alo ni ta a ni. tunah hian kan ram ah hian dawr thenkhat-ah chuan mipui dawrtute hnenah VAT kan dawrkai ten an la thin a, heng mite hian VAT Registration an nei reng em ?, An cash memo/receipt ah te VAT Registration number chu a awm reng hlawm em?, VAT charge tu chuan a VAT number chu a dahlang ngei tur ani, VAT chu engtin nge Sorkarin alo check leh dan: thlatin in Vat latu sumdawng hian Dt 21 hma zelin a hma thla chiah a a thil hralhna atang a a VAT collect hi VAT return Form nen a chhunglut ngei tur ani,he a VAT Return atang hian VAT Department chuan VAT chu dik takin a chhung em tih an lo check thin dawn ani, VAT Rate: VAT hi State sorkar zirin a danglam thei a; eg. West Bengal Sorkar chuan 12.5% VAT a lak laiin Mizoram Sorkar chuan 10% on sales ala thei a ni.. Hei vang hian kan thil leina leh hralhna chung changah hian kan VAT pek dan leh collect dan hi a dik chiah em tih hi chhiartu ten kan lo ngaihtuahzui atan he Article hi kimchang lo leh tawi tak a tar lan a ni e. | |||||||||||||||||||||
