印度 GST 常见问题解答
备注：本指南适用于印度境内的商家。
商品和服务税 (GST) 于 2017 年 7 月 1 日在印度生效。
GST 在印度是一种间接税。它取代了中央和州政府征收的其他捐税，包括增值税 (VAT)、中央销售税、消费税和工商税等。
请与税务顾问沟通，确保您的公司已注册且符合 GST 的相关规定。
本页相关主题
我是否需要注册 GST？
IGST、CGST 和 SGST 之间有什么区别？
我可以在哪里详细了解不同的 GST 类别？
我该如何设置税金？
如何确保我的税费设置是正确的？
为什么没有看到我期望的税率？
如何设置产品的 HSN 代码？
Shopify 是否会提供符合 GST 的账单？
我是否需要注册 GST？
这要视具体情况而定。一般来说，如果您的企业满足以下任一条件，则必须进行 GST 注册：
您在一个财政年度的营业额超过 200 万卢比（对于东北和丘陵邦，营业额为 100 万卢比）。
您的企业税费（例如服务税或增值税）是根据先前的法律注册的。
您参与了州际商品供应。
您通过在线市场进行销售。
这并非完整列表。请咨询您的税务顾问，了解您是否需要注册。
IGST、CGST 和 SGST 之间有什么区别？
对于商店所在州内的订单，您需要向中央政府支付中央 GST (CGST)，并向州政府支付州 GST (SGST)。对于商店所在州外的订单，应向中央政府支付一项称为综合 GST (IGST) 的税费。
您不能在 Shopify 中设置多个税收项，但您可以设置税费，这样您就能够对商店所在州的商品销售额收取 SGST 和 CGST。
我可以在哪里详细了解不同的 GST 类别？
有关 GST 类别的信息，请参阅印度消费税和海关中央委员会的网站。
我该如何设置税金？
税率因产品类型而异，因此，无法自动设置特定税率。相反，Shopify 会设置一些默认税率，您必须根据您的具体需求对其进行更新。
| Shopify 税费设置 | 税种 | 默认税费金额 | 税务行为 |
|---|---|---|---|
| 国家/地区税 | CGST | 9% | |
| 地区 - 除卡纳塔克邦以外的所有州 | IGST | 18% | 代替 9% 的联邦税 |
| 地区 - 卡纳塔克邦 | SGST | 9% | 添加到 9% 的联邦税 |
使用这些默认税率作为起点开始设置税金。
例如，假设您的商店位于马哈拉施特拉邦，当地适用的 GST 为 28%。若要收取正确的税费百分比，请对默认税费设置进行以下更改：
将国家/地区税率设为14%。
在区域部分中，对于除卡纳塔克邦和马哈拉施特拉邦以外的所有州，将 IGST 税率设为28%。
对于卡纳塔克邦：
将税率设为28%。
将税费名称更改为 IGST。
将税务行为设为替代 14% 的联邦税率。
对于马哈拉施特拉邦：
将税率设置为 14%。
将税费名称改为 SGST。
将税务行为设置为添加到 14% 的联邦税。
若要向不同类型的产品应用不同的税率，您可以为每个税种创建隐藏的产品系列并将产品分配至这些系列，然后覆盖每个系列的税率。
如何确保我的税费设置是正确的？
Shopify 可以帮助您自动计算税费，但不会为您缴纳或申报税费。您有责任与当地税务机关或当地税务专业人员核实，以确保您收取的税率是正确的。
当您知道应收取的税种并输入税率后，您可以执行一些测试订单来确保收取的税费是正确的。若要了解详细信息，请参阅创建测试订单。
为什么没有看到我期望的税率？
有几项不同的设置可能会影响向您的客户收取税费的方式。如果您没有看到预期的结果，请查看以下内容：
如果未收取区域税费，请检查以确保您没有引入任何会阻止此项税费的设置。如果客户被设为免税，则不会对其订单收取税费。如果产品被设为免税，则不会对该产品收取税费。
如果收取的税费过高，请确保区域税率的税务行为设置是正确的。商店中大多数州的默认设置为替代，因此仅会使用该州的基本税率百分比。添加和结合等税务行为会增加适用的税费金额。若要了解详细信息，请参阅确保未重复收税。
如果您将产品设为包含税金的价格，则系统可能会显示未收取税金。此设置会向客户收取您为该产品列出的确切价格，然后计算价格中的哪一部分是税金。若要了解详细信息，请参阅在产品价格中包含税金。
如何设置产品的 HSN 代码？
您可以使用产品的 HS 关税代码来存储 HSN 代码。此字段位于产品页面的发货部分中。
此字段要求代码至少具有 6 位数字。如果您想使用较短的 HSN 代码，请将 HS 代码添加为元字段或产品标签。
Shopify 是否会提供符合 GST 的账单？
不是。Shopify 不会创建符合 GST 规定的账单。若要创建符合 GST 规定的账单，请使用本地第三方 GST 开票服务或 Shopify 应用商店中的应用。
Shopify商户官网原文详情：
GST in India FAQ
A goods and services tax (GST) took effect in India on July 1, 2017.
The GST is an indirect tax throughout India. It replaces other taxes and levies that are applied by the central and state governments, including Value Added Tax (VAT), Central Sales Tax, Excise Duty, and Commercial Tax, among others.
Talk to a tax consultant to make sure your business is registered and compliant with the GST.
On this page
Do I need to register for GST?
What's the difference between IGST, CGST, and SGST?
Where can I learn more about the different GST categories?
How should I set up my taxes?
How can I make sure my tax settings are correct?
Why aren't I seeing the tax rates I expect?
How do I set an HSN code on my products?
Does Shopify provide a GST-compliant bill?
Do I need to register for GST?
It depends. In general, GST registration is mandatory if your business meets any of the following conditions:
Your turnover in a financial year exceeds Rs 20 lakhs (Rs 10 lakhs for North Eastern and hill states).
Your business is registered under an earlier law, such as Service Tax or VAT.
You are involved in inter-state supply of goods.
You sell on online marketplaces.
This is not a complete list. Talk to a tax consultant to learn whether you need to register.
What's the difference between IGST, CGST, and SGST?
For orders within the state where your business is located, you need to pay Central GST (CGST) to the central government and a State GST (SGST) to your state government. For orders outside the state where your business is located, a single tax called Integrated GST (IGST) is payable to the central government.
You can't set multiple tax line items in Shopify, but you can set up your taxes so that you're charging the sum of SGST and CGST for sales of goods in the state where your business is located.
Where can I learn more about the different GST categories?
For information about the GST categories, refer to the website of the Central Board of Excise and Customs.
How should I set up my taxes?
The tax rate differs depending on the type of product, so a specific rate can't be set automatically. Instead, Shopify sets some defaults that you must update depending on your specific needs.
Shopify tax setting Tax type Default tax amount Tax behavior Country tax CGST 9% Regions - All states except Karnataka IGST 18% instead of 9% federal tax Regions - Karnataka SGST 9% added to 9% federal tax Use the default tax rates as a starting point to set up your taxes.
For example, suppose you're based in the state of Maharashtra, where a 28% GST applies. To charge the correct tax percentages, make the following changes to the default tax settings:
Set the Country tax rate to 14%.
In the Regions section, for all states except Karnataka and Maharashtra, set the IGST tax rate to 28%.
For Karnataka:
Set the tax rate to 28%.
Change the tax name to IGST.
Set the tax behavior to instead of 14% federal tax.
For Maharashtra:
Set the tax rate to 14%.
Change the tax name to SGST.
Set the tax behavior to added to 14% federal tax.
To apply different rates to different types of products, you can create hidden collections for each tax category and assign your products to these collections, and then override the tax rates for each collection.
How can I make sure my tax settings are correct?
Shopify helps to automate your taxes, but doesn't remit or file your taxes for you. It's your responsibility to check with local tax authorities or a local tax professional to ensure that you're charging the correct rates.
When you know what you should charge and you've entered your tax rates, you can perform some test orders to ensure that taxes are being charged correctly. To learn more, refer to Placing a test order.
Why aren't I seeing the tax rates I expect?
There are a few different settings that might affect the way taxes are charged to your customers. If you're not seeing the results that you expect, then review the following:
If regional taxes aren't being charged, then check to make sure you haven't introduced any settings that would prevent this. If a customer is set to be tax exempt, then no tax is charged on their orders. If a product is set to be tax exempt, then no tax is charged for that product.
To learn more, refer to Set up tax-exempt customers or Set a product to be exempt from sales tax.
If the tax being charged is too high, then make sure that your regional tax rates have the right setting for their behavior. Most of the states in your store are set by default to instead of, so that only the base tax percentage for that state is used. Tax behaviors such as added to and compounded on top of increase the amount of tax applied. To learn more, refer to Make sure that taxes aren't duplicated.
If you set your products to include tax in the price, then it might appear that tax has not been charged. This setting charges your customers exactly the price you have listed for that product, and then calculates what portion of that price is tax. To learn more, refer to Include taxes in product prices.
How do I set an HSN code on my products?
You can use the HS tariff code for products to store the HSN code. This field is in the Shipping section of the product page.
This field requires that codes have at least 6 digits. If you want to use shorter HSN codes, then add your HS codes as metafields or product tags.
Does Shopify provide a GST-compliant bill?
No. Shopify doesn't create a GST-compliant bill. To create a GST-compliant bill, use a local third-party GST invoicing service or an app from the Shopify App Store.
文章内容来源：Shopify商户官方网站
