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{"id":1880,"date":"2018-08-24T17:50:29","date_gmt":"2018-08-24T17:50:29","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/india_blog\/%e7%ac%ac28%e5%9b%9egst%e5%af%a9%e8%ad%b0%e4%bc%9a%e3%83%8f%e3%82%a4%e3%83%a9%e3%82%a4%e3%83%88%e2%91%a2\/"},"modified":"2021-08-22T04:16:24","modified_gmt":"2021-08-22T04:16:24","slug":"gst-deliberation-council-4","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/india_blog\/gst-deliberation-council-4\/","title":{"rendered":"\u7b2c28\u56deGST\u5be9\u8b70\u4f1a\u30cf\u30a4\u30e9\u30a4\u30c8\u2462"},"content":{"rendered":"<p>\u7686\u69d8\u3000\u3053\u3093\u306b\u3061\u306f<\/p>\n<p>\u30a4\u30f3\u30c9\u30e0\u30f3\u30d0\u30a4\u99d0\u5728\u54e1\u306e\u8c37\u5ddd\u3067\u3059\u3002\u7686\u69d8\u3001\u304a\u5143\u6c17\u3067\u304a\u904e\u3054\u3057\u3067\u3057\u3087\u3046\u304b\uff1f\u3064\u3044\u306b\u5148\u65e5\u3001\u30cf\u30a4\u30c7\u30e9\u30d0\u30fc\u30c9\u306b\u30a4\u30b1\u30a2\u304c\u30aa\u30fc\u30d7\u30f3\u3057\u305f\u305d\u3046\u3067\u3059\uff01\u30a4\u30f3\u30c9\u306e\u5e73\u5747\u5e74\u53ce\u304c\u7d0422\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u7d041000\u70b9\u306e\u5546\u54c1\u306f200\u30eb\u30d4\u30fc\u4ee5\u4e0b\u306e\u4fa1\u683c\u3060\u305d\u3046\u3067\u3059\u3002\u304a\u624b\u9803\u3067\u3059\u306d\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3055\u3066\u3001\u672c\u65e5\u306f2018\u5e747\u670821\u65e5\u306b\u958b\u50ac\u3055\u308c\u305f\u7b2c28\u56de\u5be9\u8b70\u4f1a\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002\u4eca\u56de\u306fGST\u7a0e\u7387\u306e\u5909\u66f4\u3082\u3042\u308a\u3001\u3053\u308c\u306728%\u306e\u7a0e\u7387\u304c\u8ab2\u3055\u308c\u3066\u3044\u308b\u54c1\u76ee\u6570\u306f\u7d0430\u54c1\u76ee\u7a0b\u5ea6\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u307e\u305f\u81ea\u52d5\u8eca\u696d\u754c\u308228%\u306e\u54c1\u76ee\u3092\u64a4\u5ec3\u3059\u308b\u3088\u3046\u6c42\u3081\u3066\u3044\u308b\u3053\u3068\u3082\u3042\u308a\u3001\u4eca\u5f8c\u3082\u7a0e\u7387\u306e\u5909\u66f4\u306e\u53ef\u80fd\u6027\u304c\u3042\u308a\u305d\u3046\u3067\u3059\u3002\u4eca\u56de\u306f\u305d\u306e\u4ed6\u7a0e\u7387\u4ee5\u5916\u306b\u95a2\u3059\u308b\u5404\u5909\u66f4\u70b9\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"text-decoration: underline;\">1. GST<\/span><\/strong><strong><span style=\"text-decoration: underline;\">\u7533\u544a\u306b\u3064\u3044\u3066<\/span><\/strong><\/p>\n<p>\u4ee5\u524d\u307e\u3067\u3001\u56db\u534a\u671f\u3054\u3068\u306e\u7533\u544a\u306f\u5e74\u9593\u306e\u58f2\u4e0a\u9ad8\u304c1,500\u4e07\u30eb\u30d4\u30fc\u4ee5\u4e0b\u306e\u4f01\u696d\u306e\u307f\u53ef\u80fd\u3068\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u305d\u306e\u4e0a\u9650\u304c\u5909\u66f4\u3055\u308c\u3001\u5e74\u9593\u58f2\u4e0a\u9ad8\u304c5,000\u4e07\u30eb\u30d4\u30fc\u4ee5\u4e0b\u306e\u4f01\u696d\u307e\u3067\u9069\u7528\u7bc4\u56f2\u304c\u62e1\u5927\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5927\u5e45\u306a\u56db\u534a\u671f\u7533\u544a\u306e\u9069\u7528\u7bc4\u56f2\u306e\u62e1\u5927\u306b\u3088\u308a\u3001\u7d0493%\u306e\u4f01\u696d\u304c\u6069\u6075\u3092\u53d7\u3051\u308b\u3068\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><strong><span style=\"text-decoration: underline;\">2. <\/span><\/strong><strong><span style=\"text-decoration: underline;\">\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u30e1\u30ab\u30cb\u30ba\u30e0\uff08RCM\uff09\u306b\u3064\u3044\u3066<\/span><\/strong><\/p>\n<p>\u540c\u30b9\u30ad\u30fc\u30e0\u306e\u5c0e\u5165\u304c2018\u5e7410\u67081\u65e5\u304b\u3089\u3055\u3089\u306b\u5ef6\u9577\u3055\u308c\u30012019\u5e749\u670830\u65e5\u307e\u3067\u5ef6\u9577\u3055\u308c\u307e\u3057\u305f\u3002\u305f\u3060\u3057\u3001\u7279\u5b9a\u306e\u5546\u54c1\u306b\u95a2\u3057\u3066\u306fGST\u672a\u767b\u9332\u8005\u304b\u3089\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u305f\u5834\u5408\u306fRCM\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><strong><span style=\"text-decoration: underline;\">3. Export of Services<\/span><\/strong><strong><span style=\"text-decoration: underline;\">\u306b\u3064\u3044\u3066<\/span><\/strong><\/p>\n<p>\u4e0b\u8a18\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308c\u3070Export of services\u3068\u898b\u306a\u3055\u308c\u3001GST\u306e\u514d\u9664\u304c\u53d7\u3051\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u3053\u306e\u5ea6\u30014\u306e&ldquo;The payment for such service has been received by the supplier of service in convertible foreign exchange, and&rdquo;\uff08\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u8005\u3078\u306e\u652f\u6255\u3044\u306f\u5909\u63db\u53ef\u80fd\u306a\u5916\u56fd\u901a\u8ca8\u3067\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\uff09\u306b\u3064\u3044\u3066\u3001RBI\u306e\u5225\u9014\u627f\u8a8d\u3092\u5f97\u3089\u308c\u308c\u3070\u30a4\u30f3\u30c9\u30eb\u30d4\u30fc\uff08\u20b9\uff09\u3067\u306e\u53d7\u3051\u53d6\u308a\u3067\u3082Export of services\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u4e8b\u3068\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><em>1. The supplier of service is located in India,<\/em><\/p>\n<p><em>2. The recipient of service is located outside India,<\/em><\/p>\n<p><em>3. The place of supply of service is outside India,<\/em><\/p>\n<p><em>4. The payment for such service has been received by the supplier of service in convertible foreign exchange, and<\/em><\/p>\n<p><em>5. The supplier of service and recipient of service are not just establishments of a distinct person.<\/em><\/p>\n<p>\uff08The Central GST Act, 2016\u3088\u308a\uff09<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u9031\u306f\u4ee5\u4e0a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6700\u5f8c\u307e\u3067\u304a\u8aad\u307f\u9802\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n<p>\u8c37\u5ddd\u3000\u5343\u88d5<\/p>\n<p>&nbsp;<img decoding=\"async\" src=\"https:\/\/i0.wp.com\/blogimg.goo.ne.jp\/thumbnail\/08\/61\/77465cc8f4a5cf95794bd10eb2b14bcb_s.jpg?ssl=1\" alt=\"\" data-recalc-dims=\"1\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<\/p>\n<p>\u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u57fa\u306b\u3001\u7d30\u5fc3\u306e\u6ce8\u610f\u3092\u6255\u3063\u3066\u4f5c\u6210\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5185\u5bb9\u306e\u6b63\u78ba\u6027\u53ca\u3073\u5b89\u5168\u6027\u3092\u4fdd\u969c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5f53\u8a72\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u88ab\u3063\u305f\u3044\u304b\u306a\u308b\u640d\u5bb3\u306b\u3064\u3044\u3066\u3082\u60c5\u5831\u63d0\u4f9b\u8005\u53ca\u3073\u5f0a\u793e\uff08\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u4e26\u3073\u306bTokyo Consulting Firm Private Limited, Tokyo Consulting Firm Human Resources Private Limited\uff09\u306f\u3001\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u69d8\u3000\u3053\u3093\u306b\u3061\u306f \u30a4\u30f3\u30c9\u30e0\u30f3\u30d0\u30a4\u99d0\u5728\u54e1\u306e\u8c37\u5ddd\u3067\u3059\u3002\u7686\u69d8\u3001\u304a\u5143\u6c17\u3067\u304a\u904e\u3054\u3057\u3067\u3057\u3087\u3046\u304b\uff1f\u3064\u3044\u306b\u5148\u65e5\u3001\u30cf\u30a4\u30c7\u30e9\u30d0\u30fc\u30c9\u306b\u30a4\u30b1\u30a2\u304c\u30aa\u30fc\u30d7\u30f3\u3057\u305f\u305d\u3046\u3067\u3059\uff01\u30a4\u30f3\u30c9\u306e\u5e73\u5747\u5e74\u53ce\u304c\u7d0422\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u7d041000\u70b9\u306e\u5546\u54c1\u306f200\u30eb\u30d4 [&hellip;]","protected":false},"author":1,"featured_media":4431,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_mi_skip_tracking":false,"jetpack_post_was_ever_published":false,"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true,"jetpack_social_options":[]},"categories":[20,24],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/india_blog\/wp-content\/uploads\/2019\/08\/\u4f1a\u8a08.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycFi-uk","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/1880"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/comments?post=1880"}],"version-history":[{"count":2,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/1880\/revisions"}],"predecessor-version":[{"id":5871,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/posts\/1880\/revisions\/5871"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/media\/4431"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/media?parent=1880"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/categories?post=1880"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/india_blog\/wp-json\/wp\/v2\/tags?post=1880"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}