Technology for Businesses under Composition Scheme

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Composition Scheme के तहत रजिस्टर्ड व्यापारियों को हर ३ महीने में एक बार GST फाइल करना होता हैं। उनके लिए एक Online Accounting Software कैसे उपयोगी हो सकता हैं यह हम चर्चा करते हैं।

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१. टैक्स Invoice बनाने की बाध्यता तो नहीं हैं किन्तु अपने ग्राहक को Bill of Supply देना होता हैं जिसमे यह सॉफ्टवेयर उपयोगी होता हैं।

२. सॉफ्टवेयर द्वारा बनाये reports जैसे Item रिपोर्ट , देनदारी , लेनदारी इत्यादि व्यापार को मार्गदर्शन देने में सहायक होते हैं।

३. कम्पोजीशन स्कीम में रजिस्टर्ड बिजनस मेन हर 3 महीने में टोटल  टर्न ओवर पर टैक्स चुकाएंगे तो ये 3 महीने का टोटल टर्न ओवर का रिकार्ड रखने में यह Software बहुत उपयोगी हैं।

४. अगर आप Unregistered डीलर से माल खरीद रहे हो तो रिवर्स चार्ज mechanism में आप को टैक्स भरना है तो उसका रिकॉर्ड आप कैसे रखेंगे क्योंकि इसकी इंट्री आप को GSTR4 में रखना होगा साथ मे GSTR9 में भी।

५. अगर एक ही स्टेट में सेल ( कम्पोजीशन डीलर ) की 20 लाख और अन्य स्टेट में 10 लाख से ज्यादा हो जाती है तो आप को तुरंत गवर्नमेंट को intimation देना होगा जिसका रिकॉर्ड अलग से रखना होगा और इसकी फाइलिंग  अलग से annexure  में करना होगा ।

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