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Hiral Jain
CA interย โขย 1y
Abhi jab business wale yey tax pay karte for goods concerned with business purposes, woh log usko input tax bolte hai Just like my example of 100โน and tax 10โน abhi yey joh 10โน ka tax woh log pay karte hai thats their expense aur woh iss pe profit nahi kamate hai, Jab woh uss raw material ko manufacture karke ek shirt key form mey market mey bhejte hai toh woh 100โน pey apna profit laga te hai i.e 120โน abhi unse bhi toh yey prduct koi purchase karega na, so they also charge some gst acc to our example 18โน Abhi business ney ek tax pay kiya hai (10โน) and ek tax collect kiya hai (18โน) abhi agar yey dono amount business people gov ko bhej dey toh tax ki double counting hojayegi na Islie in dono ko subract karke gov key pass sirf 8โน jaygey kyunki business has already paid 10โน before toh joh unhone 18โน collect kiya hai uske anadar sey only 8โน is payable.
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