Keywords: GST ka itihaas, GST Bharat mein kab aaya, GST history in India, GST implementation date, GST ka full form, GST benefits in India
Introduction:
GST Kya Hai?
Lekin GST sirf ek tax reform nahi
tha, yeh ek economic revolution tha jo desh ke tax structure ko
simplify karne ke liye laya gaya tha. Aaiye jaante hain ki GST ka itihaas
kya hai, kab aur kaise Bharat mein GST lagu hua, aur isne kis tarah
se economy ko badla.
GST
Ka Vikas: Vishw Mein GST Ka Itihaas
GST pehle kis desh mein lagu hua
tha?
- France
duniya ka pehla desh tha jahan GST ko 1954 mein lagu kiya gaya.
- Uske baad GST ko Canada, New Zealand, Australia,
aur kai European countries ne apnaya.
- Aaj ke samay mein 160+ desh GST ya us jaise tax system
ka use karte hain.
GST
Bharat Mein Kab Aaya? (Timeline Overview)
GST ka idea India mein pehli baar
2000 mein aaya tha. Yahaan hum aapko ek chronological timeline de rahe
hain jisme GST ke itihaas ke important milestones bataye gaye hain:
|
Saal |
Ghatna |
|
2000 |
PM Atal Bihari Vajpayee ne GST ko
propose kiya aur ek committee banayi |
|
2004 |
Kelkar Task Force ne recommend
kiya ki GST India ke liye beneficial hoga |
|
2006 |
Finance Minister P. Chidambaram ne
Budget Speech mein GST ka roadmap diya |
|
2009 |
Empowered Committee ne First
Discussion Paper release kiya |
|
2011 |
115th Constitution Amendment Bill
Lok Sabha mein introduce hua |
|
2014 |
NDA Government ne GST Bill ko
revise karke dobara introduce kiya |
|
2016 |
Rajya Sabha ne GST Constitutional
Amendment Bill pass kiya |
|
2017 |
1st July se GST poore Bharat mein
lagu ho gaya |
GST Implementation Date in India
GST 1 July 2017 ko formally
lagu hua. Is din ko “GST Day” ke roop mein har saal manaya jata hai. Yeh
implementation historic tha, kyunki isne ek saath 17 indirect taxes
aur 23 cesses ko replace kiya.
GST
Ko Lagu Karne Wale Pramukh Log:
- Arun Jaitley
(Union Finance Minister)
- Narendra Modi
(Prime Minister)
- Empowered Committee of State Finance Ministers
GST
Se Pehle Ka Tax System Kaisa Tha?
GST se pehle, Bharat mein multipoint
aur cascading tax system tha. Alag-alag levels pe alag taxes lagte the,
jaise:
- Excise Duty
- Service Tax
- Sales Tax / VAT
- Octroi / Entry Tax
- Luxury Tax
- Entertainment Tax
Samasyaayein
Jo GST Ne Solve Ki:
- Tax on Tax (Cascading Effect)
- Multiple Compliances
- Alag Rates in Different States
- Transparency ki kami
GST
Ka Structure: Types of GST
GST system ko 4 parts mein
divide kiya gaya hai:
- CGST
– Central Government ke liye
- SGST
– State Government ke liye
- IGST
– Inter-State supply ke liye
- UTGST
– Union Territories ke liye
Ek
Example:
Agar aap Gujarat mein ho aur Delhi
ko product bhejte ho, to IGST lagega. Agar aap Gujarat ke andar hi bech
rahe ho, to CGST + SGST lagega.
GST Council Kya Hai?
GST Council ek constitutional
body hai jo GST ke decisions leti hai. Iski chairman hote hain Union
Finance Minister, aur sabhi rajyon ke Finance Ministers iske members hote
hain.
GST
Council Ke Kaam:
- Tax rates decide karna
- Threshold limit set karna
- Exemptions approve karna
- Policy decisions lena
GST
Ka Prabhav (Impact of GST in India)
1.
Business Friendly Environment
- One Tax, One Market
- Input Tax Credit (ITC) se cost reduction
2.
Digital Compliance
- GSTR-1, GSTR-3B filing system
- E-invoicing & E-way bill system
3.
Revenue Growth
- Transparent aur efficient tax collection
- Compliance improve hui
4.
Consumer Benefit
- Hidden taxes khatam huye
- Uniform pricing across India
GST
Registration & Return Filing
Kaun
GST ke under register kare?
- Jinki annual turnover ₹40 lakh (goods) ya ₹20 lakh
(services) se zyada hai
- Inter-state sellers
- E-commerce operators
Returns:
- GSTR-1
– Sales details
- GSTR-3B
– Monthly summary return
- GSTR-9
– Annual return
GST
Ka Criticism aur Challenges
Jab GST lagu hua, tab kuch criticism
aur challenges bhi saamne aaye:
1.
Technical Glitches
- GST Portal pe errors
- Return filing issues
2.
High Compliance Cost
- Small businesses ke liye accountant aur software cost
3.
Complex Rate Structure
- 0%, 5%, 12%, 18%, 28% alag-alag rates se confusion
4.
Frequent Changes
- Frequent notifications aur updates se businesses ko
adapt karne mein dikkat
GST
Reforms: Ab Tak Ki Badi Badlaav
- E-invoicing
compulsory hua for B2B transactions
- Quarterly Return Filing for small taxpayers
- Composition Scheme
limit badhaayi gayi
- Fake invoice crackdown se revenue loss control
GST
Aur Digital India
GST ne Digital India Mission
ko boost diya:
- Purely online system
- Aadhaar-based authentication
- PAN linking
- Cashless transactions promote
GST Ka Future Kya Hai?
1.
Petroleum Products under GST
Abhi petrol, diesel, natural gas GST
ke scope mein nahi hai. Future mein yeh include hone ki sambhavana hai.
2.
Single Tax Rate Vision
Ek din aisa ho sakta hai jab GST
sirf ek single slab rate ho – jaise 12% ya 15%.
3.
Improved Ease of Doing Business
GST reforms aur simplification se
Bharat ki global ranking aur improve hogi.
Conclusion:
GST Ne Bharat Ko Kya Diya?
GST ka aana Bharat ke economic
itihaas mein ek badi aur bold kadam tha. Chahe shuruaat mein
problems aaye ho, lekin aaj GST ne:
- Tax compliance improve kiya
- Transparency badhayi
- Business environment ko simplify kiya
- Ek unified national market banaya
GST ka itihaas ek strong example hai ki kaise ek desh apne federal
structure ko maintain karte hue ek revolutionary tax system adopt
kar sakta hai.
FAQs
– GST History in India
Q1. GST Bharat mein kab lagu hua?
Ans: 1st July 2017 ko GST Bharat mein lagu hua.
Q2. GST ka full form kya hai?
Ans: GST ka full form hai Goods and Services Tax.
Q3. GST pehli baar kisne suggest
kiya?
Ans: Atal Bihari Vajpayee ji ki sarkar ne 2000 mein GST ki pehli baar
baat ki thi.
Q4. GST se pehle kaunse taxes hote
the?
Ans: VAT, Service Tax, Excise Duty, Entry Tax, Luxury Tax, etc.
Q5. Kya GST se benefit hua hai?
Ans: Haan, transparency, compliance aur business-friendly environment ke
roop mein kaafi benefit mila hai.
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