Monday , 8 March 2021

जी.एस.टी देश के आर्थिक सुधार मे क्रांतिकारी कदम

30 जून 2017 को संसद के सेन्ट्रल हाल मे जी.एस.टी लागी किया गया, महामहिम राष्ट्रपति श्री प्रणव मुखर्जी एंवं प्रधानमंत्री श्री नरेन्द्र मोदी ने इसे लागू किया। आजादी के पश्चात जी.एस.टी भारतीय कर व्यवस्था मे सबसे बढ़ा कदम है। इससे कर दाताओं को दोहरा लाभ होगा, उन्हे टैक्स अदा करने मे आसानी होगी और इससे अधिक से अधिक टैक्स देपायेंगे। अब कर दाताओं को विभिन्न प्रकार के टैक्सो जैसे बिक्री कर, इक्साइज टैक्स, कस्टम टैक्स और राज्य कर हेतु अलग-अलग दफ्तरों के चक्कर नहीं लगाने पड़ेंगे। जी.एस.टी एक प्रकार का अप्रत्यक्ष कर है जो व्यापक पामाने पर पूरे देश के निर्माताओं, व्यापारियों एवं उपभोक्ताओं पर लगेगा यह कर पूरे देश में एक ही दर पर लगेगा। यह भारत के अप्रत्यक्ष कर क्षेत्र मे एक साहसिक व क्रान्तिकारी कदम है यह करों के क्षेत्र में दोहरी एवं कर प्रणाली अर्थात केन्द्रीय और राज्य करो को समाप्त कर देगा।

  1. देश मे जी.एस.टी लागू होने से टैक्स चोरी के बढ़ते हुए मामलो पर अंकुश लगेगा। क्योंकि कर चोरी के मामलो मे देश की वित्तीय स्थिति को चिन्ता जनक बना दिया है जबकि हम सभी जानते है कि देश के विकास व इन्फ्रास्ट्रक्चर हेतु पूजी करो से ही आती है। देश मे गरीबों एवं वंचितो के कल्याण हेतु पूजी इन्ही करों से आती है। पूंजी के अभाव मे स्वास्थ्य शिक्षावसड़क निर्माण का कार्य ठप्प पड़ जायेगा। डायरेक्टर जनरल आफ सेण्ट्रल एक्साइज की वर्ष 2012 में प्रकाशित एक रिपोर्ट के अनुसार देश मे वित्त वर्ष 2011-12 के दौरान सेवा कर चोरी के मामलो में 216 प्रतिशत की बृद्धि हुई और केन्द्रीय उत्पाद कर के चोरी के मामलो मे 98% की बृद्धि हुई।
  2. जी.एस.टी लागू होने से कम विकसित या आर्थिक रूप से पिछले राज्यो को अन्य विकसित राज्यो की भांति अधिक आय प्राप्त होगी। जैसा कि प्रायः देखा गया है कि पैसे के अभाव मे आर्थिक रूप से पिछड़े राज्य प्रचुर मात्रा मे प्राकृतिक संपदा होने के बावजूद अपने विकास के कार्यक्रमों को समय से पूरा नही कर पाते और उनकी कल्याणकारी योजनायें अधूरी रह जाती है वे अपने यहां विकासशील परियोजनाओं के लिये केन्द्र सरकार के विशेष पैकेज की आस लगाये रहते है। परन्तु जी.एस.टी लागू हो जाने से उन्हे इस समस्या से निजात मिल जायेगी हां इसके लिए वर्ष दो वर्ष प्रतीक्षा करना पड़ सकती है।
  3. प्रायः छोटे शहरों के छोटे-छोटे व्यापारियों को यह शिकायत रहा करती थी कि उन्हे महानगरों के बड़े व्यापारियों की भांति सरकार या बैंको से उचित समर्थन नहीं मिल पाता परिणाम स्वरूप वे अपने व्यापार का विकास नही कर पाते परन्तु अब जी.एस.टी लागू होने से छोटे व्यापारियो को भी सपोर्ट मिलेगा और क्षेत्रीय पक्षपात समाप्त होगा।
  4. जी.एस.टी ही देश मे रिटेल (खुदरा) को उद्योग का दर्जा देगा यह रिटेल सेक्टर अर्थ व्यवस्था और वित्तीय व्यवस्था और विशेष रूप से छोटे किसानो के लिये फायदेमंद साबित होगा क्योंकि इससे इनके लिये ऋण सुविधा उपलब्ध हो जायेगी। इनके इकनोमी फार्मलाइजेशन हेतु जी.एस.टी लागू किया गया है। क्योंकि हमारे वित्त मंत्री श्री अरूण जेटली यह भलीभांति जानते है कि रिटेल सेक्टर अर्थ व्यवस्था के विकास के महत्वपूर्ण चक्र को बढ़ावा देता है जी.एस.टी की प्रशंसा करते हुए कांग्रेस शासन काल के सफलतम वित्तमंत्री व पूर्व राष्ट्रपति श्री प्रणव मुखर्जी ने जी.एस.टी को स्वतंत्र भारत के आर्थिक सुधारों में एक क्रान्तिकारी कदम बताया।

जैसा कि हम सभी जानते है कि जी.एस.टी ही लागू करने से पूर्व वर्ष 2000 मे श्री अटल बिहारी बाजपेयी की सरकार के कार्यकाल मे एक इम्पावर्ड कमेटी का गठन किया गया इस इम्पावर्ड कमेटी का उद्देश्य विभिन्न प्रकार के लगाये जाने वाले टैक्सों को हटाकर उसके स्थान पर नये वस्तु एवं सेवा कर का माहौल तैयार करना था। इस इम्पावर्ड कमेटी मे सभी राज्यों के वित्त मंत्री थे तथा पश्चिम बंगाल के वित्तमंत्री श्री आशीष चौधरी इसके अध्यक्ष थे इस कमेटी ने मैराथन चर्चा के पश्चात रिपोर्ट सरकार को भेजी। जिस पर 12/12/208 को भारत सरकार ने अपने कमेन्टस दिये, जिसे 16 दिसम्बर 2008 को इम्पावर्ड कमेटी ने स्वीकार कर लिया।

इसमे सम्भावित परेशानियो को भांपते हुए एन.डी.ए सरकार के गठन के पश्चात जी.एस.टी कौन्सिल का गठन किया गया। जी.एस.टी कौन्सिल का मुख्य उद्देश्य विभिन्न कमोडिटीज के रेट तय करना था और समय समय पर लोगो को होरही परेशानियों पर विचार करना और यदि आवश्यक हो रेट्स मे बदलाव करना था। यदि जी.एस.टी कौन्सिल की संरचना पर ध्यान दिया जाये तो इसमे एक तिहाई मत केन्द्र सरकार का और दो तिहाई बहुमत राज्य सरकारों का तय किया गया था लेकिन किसी निर्णय पर फैसला लेने के तीन चौथाई बहुमत आवश्यक होता है। 01 जुलाई 2017 को जी.एस.टी लागू करने से पहले जी.एस.टी कौन्सिल की 18 मीटिंगें हो चुकी थी। इस कौन्सिल को 1211 कमोडिटीस के रेट्स तय करने थे और बिना किसी Dissent के एक-एक कमोडिटीस के रेट तय किये गये।

जी.एस.टी कौन्सिल के सभी निर्णयों के पीछे एक ही सिद्धान्त था कि जी.एस.टी से आम और गरीब आदमी पर ज्यादा बोझ न पड़े। जी.एस.टी अब तक सर्वसम्मत से अब तक 24 रेगुलेशन्स बन चुके है। फिर भी आम जनता को होने वाली परेशानियों को दूर करने के लिए जी.एस.टी कौन्सिल की नियमित अन्तराल बैठक होती रहती है। जुलाई माह मे जी.एस.टी कौन्सिल ने 1200 वस्तुओं पर 5 प्रतिशत, 12%,18% और 28 % की दर से टैक्स के चार स्लैब तय किये थे। इस दरों का मुख्य उद्देश्य आवश्यक वस्तुओं और लक्जरी आइटम के आधार पर रेट तय करना था परन्तु कुछ लोग इन स्लैबस मे बदलाव की मांग कर रहे है।

पिछले तीन माह के दौरान आम जनता को हो रही परेशानियों को दूर करने के उद्देश्य से 6 अक्टूबर 2017 को जी.एस.टी कौन्सिल की मीटिंग बुलाई गई और निम्नलिखित फैसले लिये गये।

  1. जी.एस.टी रिटर्न फाइल करने की अनिवार्यता प्रतिमाह से बढ़ाकर तीन महीने कर दी गई।
  2. निर्यतकों को रिफन्ड की सुविधा प्रदान की गई, निर्माताओं को 01 अप्रैल 2018 से ई वालेट दिया जायेगा अर्थात इनके रिफन्ड की एक तय राशि उन्हे एडवांस मे दी जायेगी।
  3. विद्यार्थियो की असुविधा को ध्यान मे रखते हुए स्टेशनरी आइटम्स पर टैक्स 28 से 18 प्रतिशत कर दिया गया है।
  4. गुजराती खाखरा और चपाती पर अब टैक्स 28% से 5% कर दिया गया है।
  5. बच्चों के फूड पैकेट्स पर टैक्स 18%से घटाकर 5% कर दिया गया है।
  6. किसानो का ध्यान रखते हुए डीजल इन्जन पार्टस पर टैक्स 28% से घटाकर 18% कर दिया गया है।
  7. जी.एस.टी कौंसिल को करीब 133 चीजों को स्लैब रेट मे बदलाव के अनुरोध प्राप्त हुए है, कौंसिल शीघ्र ही इस पर निर्णय लेगी।

करदाताओ की समस्याओं के निदान हेतु जी.ओ.एम का गठन किया गया जो समय समय पर अपने अपने सुझाव जी.एस.टी कौन्सिल को दे सकें। अभी हाल ही में जी.ओ.एम ने जी.एस.टी कौंसिल को सुझाव दिया है कि जी.एस.टी को वस्तु के एम.आर.पी (अधिकतम खुदरा मूल्य) मे सम्मिलित किया जाये जिससे विक्रेता उपभोक्ता से मनमाने तरीके से टैक्स नहीं वसूल सकेगे। जी.ओ.एम ने जी.एस.टी रिटर्न फाइल करने मे देरी होने पर लगने वाले फाइन को 100 रू प्रतिदिन से 50 रू प्रतिदिन करने का सुझाव दिया है।
सरकार के उद्योग विभाग मे सूक्ष्म लघु एवं मध्यम उद्यम के क्षेत्र मे आने वाले उत्पादकों को राहत देने के लिए 28% स्लैब पर पुनः विचार करने जा रही है। 9-10 नवम्बर को होने वाली जी.एस.टी कौंसिल की बैठक मे इस मामले पर फैसला हो सकता है।
28 अक्टूबर को वित्त मंत्री श्री अरूण जेटली ने कहा कि 28% स्लैब अधिक तो है कुछ समय बाद चीजों को 28% वाले स्लैब से हटाकर 18%वाले स्लैब मे रख दिया जायेगा। ऊंचे व्रेकैट वाले स्लैब मे केवल लक्जरी आइटम्स रह जायेंगे। इन्होने आगे कहा कि स्लैब स्टे मे अचानक परिवर्तन होने से इन्फ्लेशन पर सीधा असर पड़ सकता है इसका अभिप्राय यह है कि जी.एस.टी के रेट्स के स्टेबलाइज होने के पश्चात रोजमर्रा की इस्तेमाल होने वाली चीजों मे जी.एस.टी घटाया जायेगा।
जहां सरकार जी.एस.टी के विभिन्न रेट स्लैब्स को मिल रहे फीड बैक के आधार पर कर दाताओं की सुविधा के अनुरूप व व्यवहारिक बना रही है। वही तकनीकी इन्फ्रास्ट्रक्चर पूरी तरह से विकसित न होने के कारण करदाताओं को होने वाली परेशानियों को दूर करने की आवश्यकता है। कर दाता प्रायः यह शिकायत करते है कि उन्हे जी.एस.टी रिटर्न भरने मे तरह की परेशानियां आ रही ह और सम्बद्ध पोर्टल से भी उन्हे प्रापर रिस्पान्स नही मिलता। सरकार को इस विषय मे मिल रहे फीड बैक के आधार पर तकनीकी इन्फ्रस्टक्चर को और आधुनिक व सुरक्षित बनाने की आवश्यकता है।

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