{"id":452106,"date":"2023-11-28T10:52:39","date_gmt":"2023-11-28T02:52:39","guid":{"rendered":"https:\/\/law.asia\/?p=452106"},"modified":"2024-06-18T14:38:32","modified_gmt":"2024-06-18T06:38:32","slug":"indias-indirect-taxes","status":"publish","type":"post","link":"https:\/\/law.asia\/ja\/indias-indirect-taxes\/","title":{"rendered":"\u30a4\u30f3\u30c9\u306e\u9593\u63a5\u7a0e\u5236\u5ea6\u306e\u6d41\u52d5\u7684\u306a\u72b6\u6cc1"},"content":{"rendered":"<p style=\"text-align: justify;\"><span class=\"custom-dropcap-orange vantage-orange\">\u30a4<\/span>\u30f3\u30c9\u306e\u7a0e\u5236\u306b\u3068\u3063\u3066\u7269\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u7a0e\uff08GST\uff09\u306e\u5c0e\u5165\u306f\u5927\u304d\u306a\u6539\u9769\u3067\u3057\u305f\u3002GST\u6cd5\u306e\u76ee\u7684\u306f\u3001\u3059\u3079\u3066\u306e\u5546\u54c1\u3068\u30b5\u30fc\u30d3\u30b9\u3092\u5171\u901a\u306e\u7a0e\u5236\u5ea6\u306e\u5bfe\u8c61\u306b\u3057\u3001\u7a0e\u306e\u69cb\u9020\u3092\u5408\u7406\u5316\u30fb\u7c21\u7d20\u5316\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u3053\u306e\u5236\u5ea6\u306f\u6bd4\u8f03\u7684\u65b0\u3057\u3044\u305f\u3081\u3001\u4f01\u696d\u306f\u5f93\u6765\u304b\u3089\u306e\u7a0e\u52d9\u554f\u984c\u306b\u52a0\u3048\u3066\u3001\u65b0\u305f\u306a\u554f\u984c\u306b\u3082\u76f4\u9762\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-orange\"><strong>\u30bf\u30a4\u30e0\u30d5\u30ec\u30fc\u30e0<\/strong><\/span><\/h2>\n<figure id=\"attachment_451945\" aria-describedby=\"caption-attachment-451945\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-451947 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2023\/11\/Rajat-Bose.jpg\" alt=\"Rajat Bose\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-451945\" class=\"wp-caption-text\"><strong>Rajat Bose<\/strong><br \/>\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>Shardul Amarchand Mangaldas &amp; Co\uff08\u30cb\u30e5\u30fc\u30c7\u30ea\u30fc\uff09\u00a0<br \/>\u96fb\u8a71\u756a\u53f7: +91 99 90008414<br \/>E\u30e1\u30fc\u30eb: <a href=\"mailto:rajat.bose@amsshardul.com\">rajat.bose@amsshardul.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u6642\u52b9\u6cd5\u306f\u6cd5\u5236\u5ea6\u306b\u4e0d\u53ef\u6b20\u306a\u8981\u7d20\u3067\u3059\u3002\u6642\u52b9\u6cd5\u3068\u306f\u3001\u7279\u5b9a\u306e\u6cd5\u4ee4\u306b\u57fa\u3065\u304f\u63aa\u7f6e\u3092\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u6700\u9577\u671f\u9593\u3092\u5b9a\u3081\u308b\u6cd5\u4ee4\u3067\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">GST\u6cd5\u3067\u306f\u3001\u7d0d\u7a0e\u8005\u304c\u7d0d\u7a0e\u3057\u3066\u3044\u306a\u3044\u3001\u307e\u305f\u306f\u7d0d\u4ed8\u984d\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u7a0e\u52d9\u5f53\u5c40\u304c\u7406\u7531\u306e\u8aac\u660e\u3092\u6c42\u3081\u308b\u901a\u77e5\uff08show-cause notice\uff09\u3084\u547d\u4ee4\u3092\u51fa\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u6642\u671f\u306b\u3064\u3044\u3066\u3001\u975e\u5e38\u306b\u660e\u78ba\u306a\u5236\u9650\u3092\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u540c\u6cd5\u306f\u3001\u6bce\u8ca1\u52d9\u5e74\u5ea6\u306b\u3064\u3044\u3066\u300112\u670831\u65e5\u307e\u3067\u306b\u6cd5\u5b9a\u5e74\u6b21\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3092\u7d0d\u7a0e\u8005\u306b\u7fa9\u52d9\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002\u4ee5\u524d\u3001\u9593\u63a5\u7a0e\u4e2d\u592e\u59d4\u54e1\u4f1a\uff08Central Board of Indirect Taxes\uff09\u306f\u3001\u7279\u5b9a\u306e\u5e74\u5ea6\u3092\u5bfe\u8c61\u3068\u3059\u308b\u671f\u9650\u5ef6\u9577\u306e\u901a\u9054\u3092\u767a\u4ee4\u3057\u305f\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u30012017\u5e747\u6708\u304b\u30892018\u5e743\u6708\u30012018\u5e74\u304b\u30892019\u5e74\u30012019\u5e74\u304b\u30892020\u5e74\u306e\u671f\u9593\u306b\u3064\u3044\u3066\u5b9f\u65bd\u3055\u308c\u307e\u3057\u305f\u3002\u305d\u306e\u7d50\u679c\u3001\u3053\u308c\u3089\u306e\u901a\u9054\u306b\u3088\u308a\u3001show-cause notice\u304a\u3088\u3073\u305d\u308c\u306b\u4f34\u3046\u547d\u4ee4\u306e\u767a\u4ee4\u304c\u5236\u9650\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">\u5148\u822c\u3001\u540c\u59d4\u54e1\u4f1a\u306fGST\u95a2\u9023\u4e8b\u9805\u306b\u95a2\u3059\u308b\u547d\u4ee4\u306e\u767a\u4ee4\u671f\u9650\u3092\u5ef6\u9577\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u5ef6\u9577\u306e\u9069\u7528\u5bfe\u8c61\u306f\u3001\u8a50\u6b3a\u3001\u6545\u610f\u306e\u865a\u507d\u8a18\u8f09\u3001\u4e8b\u5b9f\u306e\u96a0\u853d\u3092\u9664\u304f\u7406\u7531\u3067\u7d0d\u7a0e\u3057\u3066\u3044\u306a\u3044\u3001\u307e\u305f\u306f\u7d0d\u4ed8\u984d\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u3001show-cause notice\u306e\u767a\u884c\u304b\u3089\u547d\u4ee4\u306e\u767a\u4ee4\u307e\u3067\u306e\u671f\u9593\u306f3\u30ab\u6708\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u547d\u4ee4\u767a\u4ee4\u671f\u65e5\u306e\u5ef6\u9577\u306b\u5408\u308f\u305b\u3066show-cause notice\u306e\u767a\u884c\u671f\u65e5\u3082\u5ef6\u9577\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">GST\u5c40\u306f\u30012023\u5e749\u670830\u65e5\u304c\u767a\u884c\u306e\u6700\u7d42\u671f\u9650\u3068\u306a\u308bshow-cause notice\u3001\u7279\u306b2017\u5e74\u304b\u30892018\u5e74\u306e\u671f\u9593\u306e\u3082\u306e\u306b\u3064\u3044\u3066\u3001\u5f37\u304f\u5bfe\u5fdc\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u7d0d\u7a0e\u8005\u3078\u306eshow-cause notice\u306e\u901a\u77e5\u304c\u6025\u5897\u3057\u3001\u305d\u308c\u306b\u4f34\u3044\u8abf\u67fb\u3082\u5897\u52a0\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u73fe\u5728\u3001\u540c\u3058\u554f\u984c\u306b\u3064\u3044\u3066\u306e\u985e\u4f3c\u3057\u305f\u7533\u3057\u7acb\u3066\u306b\u3088\u308bshow-cause notice\u304c\u591a\u6570\u767a\u884c\u3055\u308c\u3066\u304a\u308a\u3001\u696d\u754c\u306b\u306f\u6df7\u4e71\u304c\u751f\u3058\u3066\u3044\u307e\u3059\u30022023\u5e7412\u670831\u65e5\u304c\u30012017\u5e74\u304b\u30892018\u5e74\u306e\u671f\u9593\u306e\u547d\u4ee4\u306e\u767a\u4ee4\u671f\u9650\u306a\u306e\u3067\u3001\u7d0d\u7a0e\u8005\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u7d0d\u7a0e\u8005\u306f\u3001GST\u5c40\u3067\u5b9f\u65bd\u3055\u308c\u308b\u500b\u4eba\u8074\u805e\u4f1a\u3059\u3079\u3066\u306b\u51fa\u5e2d\u3057\u3001\u8a73\u7d30\u306a\u7533\u544a\u66f8\u3092\u66f8\u985e\u3068\u4f75\u305b\u3066\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-orange\"><strong>GST\u3068\u51fa\u5411<\/strong><\/span><\/h2>\n<figure id=\"attachment_451953\" aria-describedby=\"caption-attachment-451953\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"size-full wp-image-451955\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2023\/11\/Ankita-Bhasin.jpg\" alt=\"Ankita Bhasin\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-451953\" class=\"wp-caption-text\"><strong>Ankita Bhasin<\/strong><br \/>Shardul Amarchand Mangaldas &amp; Co\uff08\u30cb\u30e5\u30fc\u30c7\u30ea\u30fc\uff09\u00a0<br \/>\u96fb\u8a71\u756a\u53f7\u00a0: +91 99 10498653<br \/>E\u30e1\u30fc\u30eb: <a href=\"mailto:ankita.bhasin@amsshardul.com\">ankita.bhasin@amsshardul.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u51fa\u5411\u306e\u53d6\u308a\u6c7a\u3081\u306e\u8ab2\u7a0e\u53ef\u80fd\u6027\u306f\u3001\u73fe\u5728\u3082\u3063\u3068\u3082\u95a2\u5fc3\u304c\u5bc4\u305b\u3089\u308c\u3066\u3044\u308b\u5206\u91ce\u306e1\u3064\u3067\u3059\u3002\u3053\u306e\u554f\u984c\u304c\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u53ca\u307c\u3059\u5f71\u97ff\u306f\u5f90\u3005\u306b\u5927\u304d\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u793e\u5185\u306e\u7279\u5b9a\u306e\u4e8b\u696d\u4e0a\u3067\u5fc5\u8981\u3068\u3055\u308c\u308b\u305f\u3081\u306b\u6d77\u5916\u306e\u89aa\u4f1a\u793e\u304b\u3089\u30a4\u30f3\u30c9\u4f01\u696d\u306b\u5f93\u696d\u54e1\u304c\u51fa\u5411\u3059\u308b\u3053\u3068\u306f\u3001\u30a4\u30f3\u30c9\u3067\u306f\u4e00\u822c\u7684\u306a\u5e02\u5834\u6163\u884c\u3067\u3059\u3002\u4e00\u822c\u7684\u306b\u3001\u51fa\u5411\u8005\u306e\u7d4c\u8cbb\u7cbe\u7b97\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u4e0a\u306e\u554f\u984c\u306f\u304a\u304a\u3080\u306d\u89e3\u6c7a\u6e08\u307f\u3060\u3068\u4f01\u696d\u306f\u8003\u3048\u3066\u3044\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u6700\u9ad8\u88c1\u5224\u6240\u306f\u3053\u306e\u554f\u984c\u3092\u518d\u3073\u53d6\u308a\u4e0a\u3052\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">CC\u3001CE &amp; ST &#8211; \u30d0\u30f3\u30ac\u30ed\u30fc\u30eb\uff08\u88c1\u6c7a\uff09\u306a\u3069\u5bfeNorthern Operating Systems\uff08NOS\u5224\u6c7a\uff09\u306b\u304a\u3044\u3066\u3001\u88c1\u5224\u6240\u306f\u3001\u30a4\u30f3\u30c9\u5b50\u4f1a\u793e\u306f\u6d77\u5916\u30b0\u30eb\u30fc\u30d7\u4f01\u696d\u306b\u3088\u308b\u4eba\u6750\u52df\u96c6\u30fb\u4f9b\u7d66\u30b5\u30fc\u30d3\u30b9\u306e\u53d7\u9818\u8005\u3067\u3042\u308b\u3068\u5224\u65ad\u3057\u307e\u3057\u305f\u3002\u3053\u308c\u306f\u7279\u306b\u51fa\u5411\u793e\u54e1\u306b\u95a2\u9023\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u88c1\u5224\u6240\u306f\u3001\u30a4\u30f3\u30c9\u306e\u5b50\u4f1a\u793e\u306b\u306f\u3001\u30a4\u30f3\u30c9\u4f01\u696d\u3068\u6d77\u5916\u4f01\u696d\u306e\u9593\u3067\u884c\u308f\u308c\u305f\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u306b\u3064\u3044\u3066\u30b5\u30fc\u30d3\u30b9\u7a0e\u3092\u652f\u6255\u3046\u7fa9\u52d9\u304c\u3042\u308b\u3068\u5224\u793a\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u5224\u6c7a\u306f\u30b5\u30fc\u30d3\u30b9\u7a0e\u306b\u95a2\u3059\u308b\u4e8b\u6848\u306b\u304a\u3044\u3066\u4e0b\u3055\u308c\u305f\u3082\u306e\u3067\u3059\u304c\u3001GST\u7a0e\u52d9\u5f53\u5c40\u306f\u3053\u306e\u5224\u6c7a\u3092\u5e83\u7bc4\u56f2\u306b\u63f4\u7528\u3057\u3001\u30a4\u30f3\u30c9\u4f01\u696d\u304c2017\u5e747\u6708\u4ee5\u964d\u306b\u5916\u56fd\u4eba\u99d0\u5728\u54e1\u306b\u652f\u6255\u3063\u305f\u91d1\u92ad\u306b\u3064\u3044\u3066GST\u3092\u652f\u6255\u3046\u3088\u3046\u6c42\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">NOS\u306e\u5224\u6c7a\u3067\u306f\u3001\u88c1\u5224\u6240\u306f\u8ab2\u7a0e\u3092\u652f\u6301\u3059\u308b\u4e00\u65b9\u3067\u3001\u4f01\u696d\u304c\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b\u4e0a\u3067\u53c2\u8003\u3068\u306a\u308b\u6240\u898b\u3092\u793a\u3057\u307e\u3057\u305f\u3002<\/p>\n<ul style=\"text-align: justify;\">\n<li>NOS\u306e\u4e8b\u6848\u3067\u306f\u3001\u30a4\u30f3\u30c9\u4f01\u696d\u306f\u6d77\u5916\u4f01\u696d\u306b\u30d0\u30c3\u30af\u30aa\u30d5\u30a3\u30b9\u30fb\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3057\u305f\u3002\u305d\u306e\u305f\u3081\u306b\u6d3e\u9063\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/li>\n<li>\u51fa\u5411\u99d0\u5728\u54e1\u304c\u30a4\u30f3\u30c9\u3067\u52e4\u52d9\u4e2d\u306f\u3001\u99d0\u5728\u54e1\u306e\u7d66\u4e0e\u306f\u6bcd\u56fd\u306e\u6d77\u5916\u4f01\u696d\u304b\u3089\u652f\u6255\u308f\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/li>\n<li>\u7d66\u4e0e\u984d\u306b\u30de\u30fc\u30b8\u30f3\u3068\u7ba1\u7406\u8cbb\u3092\u4e0a\u4e57\u305b\u3057\u305f\u984d\u304c\u3001\u30a4\u30f3\u30c9\u4f01\u696d\u304b\u3089\u6d77\u5916\u4f01\u696d\u306b\u6255\u3044\u623b\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u88c1\u5224\u6240\u306f\u3001\u3053\u306e\u53d6\u308a\u6c7a\u3081\u306f\u3001\u51fa\u5411\u793e\u54e1\u306e\u7d66\u4e0e\u306f\u6d77\u5916\u4f01\u696d\u306e\u307f\u304b\u3089\u652f\u6255\u308f\u308c\u308b\u3053\u3068\u3092\u610f\u5473\u3059\u308b\u3068\u6307\u6458\u3057\u307e\u3057\u305f\u3002<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u30d3\u30b8\u30cd\u30b9\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u306b\u4f34\u3044\u3001\u9867\u5ba2\u3078\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u5916\u56fd\u4eba\u306b\u59d4\u4efb\u3059\u308b\u30a4\u30f3\u30c9\u4f01\u696d\u304c\u5897\u52a0\u3057\u3066\u3044\u307e\u3059\u3002\u6700\u9ad8\u88c1\u5224\u6240\u306eNOS\u5224\u6c7a\u306e\u7d50\u679c\u3001\u30a4\u30f3\u30c9\u4f01\u696d\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u62e1\u5927\u3057\u3001\u8ca1\u52d9\u4e0a\u306e\u554f\u984c\u304c\u751f\u3058\u3066\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u30a4\u30f3\u30c9\u4f01\u696d\u304c\u5916\u56fd\u4eba\u3092\u96c7\u7528\u3059\u308b\u969b\u306b\u306f\u3001\u9069\u5207\u306b\u51fa\u5411\u5f62\u614b\u3092\u53d6\u308a\u6c7a\u3081\u3001\u7a0e\u52d9\u69cb\u9020\u3092\u6700\u9069\u5316\u3059\u308b\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3068\u306a\u308a\u307e\u3059\u3002NOS\u5224\u6c7a\u306f\u6975\u3081\u3066\u7279\u6b8a\u306a\u4e8b\u5b9f\u95a2\u4fc2\u306b\u57fa\u3065\u3044\u3066\u4e0b\u3055\u308c\u305f\u3082\u306e\u3067\u3059\u3002\u305d\u306e\u4e8b\u5b9f\u95a2\u4fc2\u306b\u306f\u3001\u6d3e\u9063\u4e2d\u306e\u696d\u52d9\u7bc4\u56f2\u3001\u51fa\u5411\u8005\u3078\u306e\u7d66\u4e0e\u652f\u6255\u3044\u7fa9\u52d9\u3001\u6d77\u5916\u306e\u89aa\u4f1a\u793e\u3078\u306e\u6255\u3044\u623b\u3057\u3001\u6255\u3044\u623b\u3057\u306b\u304a\u3044\u3066\u6d77\u5916\u4f01\u696d\u306b\u652f\u6255\u308f\u308c\u305f\u30de\u30fc\u30b8\u30f3\u306a\u3069\u306e\u624b\u6570\u6599\u3001\u96c7\u7528\u5951\u7d04\u306b\u5b9a\u3081\u3089\u308c\u305f\u96c7\u7528\u6761\u4ef6\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u7d1b\u4e89\u304c\u8d77\u3053\u308b\u53ef\u80fd\u6027\u306f\u6392\u9664\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p style=\"text-align: justify;\">GST\u5c40\u306b\u52a0\u3048\u3066\u7a0e\u52d9\u5f53\u5c40\u3082\u3001\u6280\u8853\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\u3084\u6255\u3044\u623b\u3057\u306e\u8ab2\u7a0e\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u554f\u984c\u306b\u3064\u3044\u3066\u3001NOS\u5224\u6c7a\u3092\u63f4\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u6b73\u5165\u5c40\u306f\u51fa\u5411\u306b\u95a2\u3057\u3066\u5fb4\u7a0e\u3092\u5f37\u5316\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u308c\u306f\u6c37\u5c71\u306e\u4e00\u89d2\u306b\u904e\u304e\u306a\u3044\u3068\u307f\u3089\u308c\u307e\u3059\u3002\u30a4\u30f3\u30c9\u4f01\u696d\u306b\u306f\u9577\u3044\u9053\u306e\u308a\u304c\u5f85\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"vantage-orange\"><strong>\u30aa\u30f3\u30e9\u30a4\u30f3\u30b2\u30fc\u30e0<\/strong><\/span><\/h2>\n<figure id=\"attachment_451958\" aria-describedby=\"caption-attachment-451958\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"size-full wp-image-451960\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2023\/11\/Ankit-Sachdeva.jpg\" alt=\"Ankit Sachdeva\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-451958\" class=\"wp-caption-text\"><strong>Ankit Sachdeva<\/strong><br \/>\u30b7\u30cb\u30a2\u30fb\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8<br \/>Shardul Amarchand Mangaldas &amp; Co\uff08\u30cb\u30e5\u30fc\u30c7\u30ea\u30fc\uff09\u00a0<br \/>\u96fb\u8a71\u756a\u53f7: +91 98 18174594<br \/>E\u30e1\u30fc\u30eb: <a href=\"mailto:ankit.sachdeva@amsshardul.com\">ankit.sachdeva@amsshardul.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">GST\u5be9\u8b70\u4f1a\u306f\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u30b2\u30fc\u30e0\u306e\u30b2\u30fc\u30e0\u7dcf\u53ce\u76ca\u3067\u306f\u306a\u304f\u8ced\u3051\u91d1\u306e\u7dcf\u984d\u306b\u5bfe\u3057\u306628\uff05\u306eGST\u7a0e\u3092\u8ab2\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u6c7a\u5b9a\u306f2023\u5e7410\u67081\u65e5\u304b\u3089\u5b9f\u65bd\u3055\u308c\u30016\u30ab\u6708\u5f8c\u306b\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u4ee5\u524d\u306f\u3001\u305d\u3057\u3066\u4e16\u754c\u7684\u306b\u3001\u30a4\u30f3\u30c9\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u30b2\u30fc\u30e0\u4e8b\u696d\u8005\u306f\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3092\u3001\u307e\u305fGST\u3067\u3055\u3048\u3082\u3001\u30b2\u30fc\u30e0\u7dcf\u53ce\u76ca\u3001\u3064\u307e\u308a\u8ced\u3051\u91d1\u304b\u3089\u8cde\u91d1\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u306b\u3064\u3044\u3066\u652f\u6255\u3063\u3066\u3044\u307e\u3057\u305f\u3002\u307e\u305f\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u30b2\u30fc\u30e0\u3092\u3001\u30b9\u30ad\u30eb\u304c\u5fc5\u8981\u306a\u30b2\u30fc\u30e0\u3068\u3057\u3066\u5206\u985e\u3059\u308b\u304b\u3001\u8ced\u535a\u6027\u306e\u3042\u308b\u30b2\u30fc\u30e0\u3068\u3057\u3066\u5206\u985e\u3059\u308b\u304b\u306b\u3064\u3044\u3066\u3082\u5927\u304d\u306a\u8b70\u8ad6\u304c\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">GST\u5be9\u8b70\u4f1a\u306e\u6c7a\u5b9a\u306e\u7d50\u679c\u3001\u3053\u306e\u6539\u6b63\u304c\u78ba\u5b9a\u3067\u3042\u308a\u3001\u3057\u305f\u304c\u3044\u9061\u53ca\u7684\u306b\u9069\u7528\u3055\u308c\u308b\u306e\u304b\u3001\u305d\u308c\u3068\u30822023\u5e7410\u67081\u65e5\u4ee5\u964d\u306b\u306e\u307f\u6709\u52b9\u3068\u306a\u308b\u306e\u304b\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u5fc5\u8981\u304c\u751f\u3058\u3066\u3044\u307e\u3059\u3002\u904e\u53bb\u306e\u8ab2\u7a0e\u50b5\u52d9\u304c\u3042\u308b\u5834\u5408\u3001\u305d\u308c\u3092\u898b\u7a4d\u3082\u308b\u969b\u306b\u3053\u306e\u70b9\u304c\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u30aa\u30f3\u30e9\u30a4\u30f3\u30b2\u30fc\u30e0\u306b\u95a2\u3059\u308b\u6cd5\u7406\u8ad6\u306f\u3053\u306e\u6539\u6b63\u6848\u306e\u516c\u8868\u524d\u304b\u3089\u5c55\u958b\u3055\u308c\u3066\u304a\u308a\u3001\u4f01\u696d\u306f\u4eca\u56de\u306e\u5909\u5316\u3078\u306e\u5bfe\u5fdc\u306b\u82e6\u616e\u3057\u3066\u3044\u307e\u3059\u3002\u5b9f\u969b\u3001\u4e00\u90e8\u306e\u4f01\u696d\u306f\u3059\u3067\u306b2017\u5e74\u304b\u30892018\u5e74\u306e\u671f\u9593\u306eshow-cause notice\u3092\u53d7\u9818\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u7a0e\u8ca0\u62c5\u304c\u73fe\u5b9f\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u4f01\u696d\u306f\u7a0e\u91d1\u3068\u5229\u606f\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u3001\u3055\u3089\u306b\u8ffd\u5fb4\u91d1\u304c\u52a0\u7b97\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u4e0a\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\uff08input tax credit\uff09\u306e\u5236\u9650\u306e\u305f\u3081\u3001\u652f\u6255\u3063\u305fGST\u306f\u4f01\u696d\u306b\u3068\u3063\u3066\u8cbb\u7528\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u8ced\u3051\u91d1\u306e\u7dcf\u984d\u304cGST\u306e\u5bfe\u8c61\u306b\u306a\u3063\u305f\u305f\u3081\u3001\u4e8b\u696d\u8005\u306f\u3001\u30d7\u30ec\u30fc\u30e4\u30fc\u304c\u8ced\u3051\u91d1\u5168\u984d\u3092\u63a7\u9664\u3067\u304d\u308b\u7dad\u6301\u6226\u7565\u3092\u53d6\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u73fe\u5728\u3001\u4f01\u696d\u306f\u6253\u6483\u3092\u53d7\u3051\u3001\u3053\u308c\u304c\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u554f\u984c\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u6226\u7565\u3092\u9577\u671f\u306b\u308f\u305f\u308a\u7dad\u6301\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u3053\u306e\u3088\u3046\u306a\u7dad\u6301\u6226\u7565\u306f\u5927\u4f01\u696d\u306b\u306f\u53ef\u80fd\u3067\u3042\u3063\u3066\u3082\u3001\u4e2d\u5c0f\u4f01\u696d\u306b\u3068\u3063\u3066\u306f\u73fe\u5b9f\u7684\u3067\u306f\u306a\u304f\u3001\u4e8b\u696d\u3092\u505c\u6b62\u305b\u3056\u308b\u3092\u5f97\u306a\u304f\u306a\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u307e\u305f\u3001\u6539\u6b63\u306b\u3088\u308a\u3001\u6d77\u5916\u306ee\u30b2\u30fc\u30e0\u4f01\u696d\u304c\u30a4\u30f3\u30c9\u306e\u30e6\u30fc\u30b6\u30fc\u306b\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u5834\u5408\u3001\u30a4\u30f3\u30c9\u3067\u767b\u9332\u3059\u308b\u7fa9\u52d9\u304c\u8ab2\u3055\u308c\u307e\u3057\u305f\u3002\u767b\u9332\u3092\u4fc3\u3059\u305f\u3081\u3001\u7c21\u6613\u306a\u767b\u9332\u65b9\u6cd5\u3092GST\u6cd5\u306b\u898f\u5b9a\u3057\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">\u6cd5\u9806\u5b88\u306b\u5411\u3051\u3001GST\u6cd5\u306f\u3001\u767b\u9332\u3057\u306a\u3044\u6d77\u5916\u4f01\u696d\u306b\u306f\u3001\u305d\u306e\u4f01\u696d\u304c\u63d0\u4f9b\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u3084\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u306b\u30a4\u30f3\u30c9\u56fd\u5185\u306e\u30e6\u30fc\u30b6\u30fc\u304c\u30a2\u30af\u30bb\u30b9\u3092\u8a66\u307f\u3066\u3082\u906e\u65ad\u3059\u308b\u3068\u3044\u3046\u898f\u5b9a\u3092\u8a2d\u3051\u3066\u3044\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u9806\u5b88\u3057\u306a\u3044\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u30de\u30cd\u30fc\u30b2\u30fc\u30e0\u3067\u4f7f\u7528\u3059\u308b\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u30ea\u30bd\u30fc\u30b9\u4e0a\u3067\u3001\u60c5\u5831\u3092\u751f\u6210\u3001\u9001\u4fe1\u3001\u53d7\u4fe1\u3001\u307e\u305f\u306f\u30db\u30b9\u30c8\u3057\u3066\u3082\u3001\u305d\u308c\u3089\u306f\u3059\u3079\u3066\u906e\u65ad\u3055\u308c\u307e\u3059\u3002<\/p>\n<section class=\"format-info\">\n<p style=\"text-align: justify;\"><strong><img class=\"aligncenter size-full wp-image-264975\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2021\/12\/Shardul-Amarchand-Mangaldas-india-law-firm-logo-3.jpg\" alt=\"\" width=\"320\" height=\"130\" srcset=\"https:\/\/law.asia\/wp-content\/uploads\/2021\/12\/Shardul-Amarchand-Mangaldas-india-law-firm-logo-3.jpg 320w, https:\/\/law.asia\/wp-content\/uploads\/2021\/12\/Shardul-Amarchand-Mangaldas-india-law-firm-logo-3-300x122.jpg 300w\" sizes=\"(max-width: 320px) 100vw, 320px\" \/>SHARDUL AMARCHAND MANGALDAS &amp; CO<\/strong><br \/>\n216, Okhla Industrial Estate Phase III<br \/>\nNew Delhi 110 020, India<br \/>\n\u96fb\u8a71\u756a\u53f7: +91 11 4159 0700<br \/>\nE\u30e1\u30fc\u30eb: <a href=\"mailto:connect@AMSShardul.com\">connect@AMSShardul.com<\/a><br \/>\n<a 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Bose, Ankita Bhasin\u305d\u3057\u3066Ankit Sachdeva\u3001Shardul Amarchand Mangaldas & Co\uff08\u30cb\u30e5\u30fc\u30c7\u30ea\u30fc\uff09\u00a0"},"categories":[8404,146576],"tags":[139382,139383,139381,139378,139384,134939,139375,139379,139376,139377,139374,139373,139371,139380,139372],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v17.7 (Yoast SEO v17.8) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<meta name=\"description\" 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