[0:07]Hello dosto, namaskar. Swagat hai apka hamari agali class mein. Aaj 1 February 2026 ko GST ke andar kuch rate change hue hain. Jaise ki aap jante ho 22 September ko kafi rate changes hue the, jiske andar 28% ka slab hata kar ke 18% kar diya gaya tha. Aur 40% ke ek slab ki bhi baat hui thi, 12% ko hata diya gaya tha. Toh jo slab rehne wale the hamare pass, wo mainly jo slab hain wo 5, 18 aur 40 ke rahenge. Besides kuch jewellery wagera pe jo 3% aur jo aapke composition scheme mein chal rahe hain, 1, 2, 3 ya 6% jo bhi chal raha hai. Toh wo 40% tax rate ab tak aaya nahi tha, jaise for example pan masala ki jo rates hain, beedi ka jo rate hai, toh woh abhi tak jo rate chal raha tha, woh chal raha tha 28% plus jo tobacco product the us pe cess. Aur cess ke alag-alag rates the. Toh abhi jaisa aap dekh pa rahe ho, aapke samne hai ek advisory jo notification jisme di hui hai, notification number 19/2025 Central Tax aur 20/2025 Central Tax ki jo 31 December ko aayi hain, jo valuation based, jo retail sale price valuation based RSP based valuation ki baat karti hain, GSTR 1 ke liye. Toh main aapko isko thoda sa example se bata deta hun. Agar 1 February, jaise aap pata hai aaj 1 February hai, 1 February 2026 se jo bhi pan masala hai ya tobacco ke products hain, tobacco related products hain, beedi ko chhod dijiye, beedi ke upar aisa nahi hai. Sirf except beedi, agar hum baat karein, toh except beedis, yeh jo hai, yeh 28% se direct gayi hai 18% pe aur iske upar retail sale price value based, RSP based jo rate lagega, woh is pe applicable nahi hai. Us iske alawa, aapka jo tobacco hai, beshak woh 2401, 2402, HSN bata raha hun main, 2403, 2404, yeh jo bhi HSN hai 4 digit HSN maine aapko bataye, inke upar jo valuation lagega, pehli baat toh yeh 28% plus cess jo inke upar lag raha tha, kisi pe 160% cess tha, kisi pe cigarette pe 5% plus 2076 per M cigarette lagta tha pe tax lagta tha, yeh cess tha hamara, yeh yeh jo hai quantity wise plus valuation wise tax tha. Kisi pe 5% plus ek 36% plus aapka 4170 bhi cigarette pe tax tha. Yeh sara ka sara jo cess ka amount hai, yeh jo sara ka sara cess hai, yeh cess aapka remove kar diya gaya hai. Ab iski bajaye lagega 40% tax. Lekin kahi na kahi aapko lagta hai ki 28% se agar 40% lagaya gaya toh it means ki tax rate badh gaya, lekin cess jo lagta tha plus cess, yeh lagbhag 125% tax lag jata tha agar hum is tax ki aur is cess ki baat karein jointly. Toh jo yeh wali cigarette thi, iske upar lagbhag 125-30% tax lagta tha. Toh aapko agar lag raha hoga ki yeh tax rate kam ho gaya hai.
[3:45]But kuch government ne excise implement ki hai, jo trader pe ya wholesaler pe applicable nahi hai. But impact kya aayega, yeh 28% jo aapka lagta tha, woh lagta tha aapki taxable value pe, matlab jo aapka sales price hai. But ab jo 40% lagega, woh sales price pe na lag kar ke aapka retail sales price pe lagega. Toh ab retail sale price pe jab lagega toh kya hoga, agar ek for example, main aapko le leta hun, ek ek jo cheez hai, aap usko for example retail sale price uska hai 1 lakh rupees. Agar 1 lakh rupees ka agar sales price, retail sale price jo price uske upar packet ke upar likha hai, product ke upar likha hai, woh hai, toh uski jo taxable value hai woh kaise niklegi, agar iske upar ab 40% tax hai toh aap 1 lakh ko 1 lakh ko 140% se divide karke aur 40% se multiply karenge toh aapka niklega tax. Ya 140% ke se aap divide karenge toh aapka agar, yeh main for example, yeh main hata deta hun, yeh main hata deta hun toh yeh aapki nikal jayegi taxable value. Toh taxable value agar main baat karun 1 lakh ki divide by 140%, toh yeh kya kitni aayegi? Lagbhag aayegi aapki 71428. Plus iske upar 40% tax hai, jo 40% tax banega woh banega aapka 28571 rupees. Ab aapka jo invoice value hai, woh invoice value agar aap socho ki 1 lakh ka tha mera invoice value 1 lakh hoga.
[5:25]Nahi, yeh value, invoice value aapki 1 lakh nahi hogi, because yeh toh taxable value nikli hai RSP based. Aapki sale value kya hai, yeh toh RSP hai, yeh toh retailer jo ultimately bechega, woh maximum is rate pe bech sakta hai. Lekin aapne toh for example 1 lakh nahi 60,000 ka hi becha hai, 60,000 ki aapne sale value lagayi plus aapne GST lagana hai, toh GST kitna lagayenge aap, 28571 rupees.
[5:50]Toh aapki jo invoice value aayegi, jo aapki invoice value aayegi, woh kitni aayegi? 88571. Toh aap samjhiye, yeh proper jo maine cheeze samjhaye hain aapko, RSP based tax lagega, 40% lagega, 28 se 40 gaya hai, ultimately 125 se 40 aa gaya, kyuki cess toh trader pe bhi lagta tha. Toh woh ultimately 40% pe gaya but woh actual sale price pe na lag kar ke aapka retail sale price pe lagega. Toh iski aapko transaction kaise karni hai, tally ke andar kaise aapko isko implement karna hai, usko bhi hum aapko batayenge. Toh pehle yeh samajh lijiye ki aapko beedi ke upar RSP based nahi hai, woh 28 se 18% pe aa gaya hai, us pe rate kam hua hai, actual mein kam hua hai woh taxable value pe hi rahega. But other product jo tobacco product hain, us pe 28% GST se plus cess se hata kar ke 40% pe lekar aaye hain, baaki kuch cess-wess aur matlab excise duty wagera kuch increase hui hain, woh manufacturer level pe rahengi, but otherwise yeh aapka tax rate structure aisa bana hai. Toh ab isko tally mein kaise implement karenge, woh main aapko batane ja raha hun. Toh aaiye, lekar chalte hain hum aapko hamari tally ke upar. Toh tally mein aapko sabse pehle kya karna hai? Tally mein, tally mein aapko kya karna hai, sabse pehle, aapko tally ke andar jana hai aur F1 karke aapko yaha dikhega settings ke andar, aapko kya dikhega licence. Toh is licence mein aapko milega serial number. Is serial number se aapne kya karna hai? Aapko apne browser pe jana hai aur yaha pe likhiye, Google ek baar Google khol lijiye direct taki aapko link mil jaye, varna main link aapko is video ke niche provide karwa dunga. Toh is pe aap likhiye Tobacco plugins on Tally. Toh aapko ek link milega, tobacco products ka add-ons ka, aur yaha aapko dalna hai apna serial number. Toh mera jaise serial number hai main aapko dikha raha hun. Toh jaise hi maine serial number dala, toh isko maine already enable kiya hua hai add-ons ke liye. Lekin aap logo ko kya karna hai, jaise hi aap yeh OTP aapke paas aayega, yeh aapki dot net ID pe aayega. Jaise hi aap dot net ID pe apna OTP email ID pe jo aayega woh aap dalenge toh yeh plugins aapka enable ho jayega. Yeh jaise hi aapka enable hoga, aapko fir kya karna hai, Tally ke andar ja kar ke is information, yeh licence mein jane ke baad, right side mein aapko F5 dikh raha hai, F5 click karenge aur yaha pe apni ID aur password dalenge. Aur yaha pe aapka jo dot net ID ka password hai aur uske baad aap isko, yeh aap dot net ID password dalenge, licence updated successfully. Jab aap is licence ko updated successfully dekhenge, dobara se aap F1 mein jayenge toh yaha aapko milega Tally plugins. Is plugins pe jab aap click karenge toh aapko yeh dikhega GST on Tobacco ka ek plugins aapka load ho gaya hai. Toh yeh jo hai tobacco ka jo plugins hai, woh kaam aayega aapke MRP based tax calculation ke andar. Toh abhi kya hoga, aapke jo stock items hain, us stock item mein rate dala hoga, woh rate dala hoga, main alter kar raha hun ab stock item ko, stock item ko maine alter kiya, jaise Gold Flake cigarette hai, toh mera jo tax rate dala hoga, woh main aapko dikha deta hun, pehle jo mera tax rate dala tha, woh tax rate aapka dala hua hoga yaha pe, yeh maine kaise nikala, aap history ke andar ja rahe hain yeh dekhiye, control I aapko dikh raha hai, I dikh raha hai more details ke liye. Toh yeh control I aap press karenge, control I press karne ke baad aapko yaha GST rate aur history dikhegi. Iske upar aap click karenge aur 1 April ko jo mera pehle jo information thi, yeh dekhiye main aapko dikha deta hun, 28% plus 5% plus 2076 cess laga hua tha. Isko maine change kar diya kya? Ab 1 February 2026 se jo change ho raha hai, toh woh main history mein gaya aur aapne yaha 1 February 2026 dala. 1 February 2026 ke baad maine isko taxable aur isko yes karke, yaha maine 40% dal diya kyuki ab jo mera tax rate lagne wala hai, woh 40% lagne wala hai. Ab iske baad maine yaha pe, kyuki maine plugins ko enable kiya hai, us plugins ko enable karne se aapko kya milega, yaha calculate GST on tax inclusive MRP. Toh yaha aapko abhi history ki jarurat nahi thi, because yeh niche likha hi hai effective from 1 February 2026. Toh aapne sirf isko yes karna hai aur aapko isko save kar dena hai. Jitni bhi aapki stock item tobacco ki hain, usme aapko rate change karna hai, beshak beedi ka hai toh woh 28 se 18 ho jayega, woh bhi aapko control I mein more details mein ja kar 1 February 26 se rates ko change karna hai. Toh ab aap dekhiye, pehle main jo invoice ab main voucher invoice, invoice detail mein chala gaya aur main yaha ek invoice bana raha hun for example 31 January mein. Toh 31 January mein jab main ek invoice banaunga toh kya hoga, main main jaise Gold Flake ka bill bana raha hun toh 10 M ka aur yeh maine 6500 rupees ka rate liya aur yeh dekhiye CGST, SGST. Ab main agar calculate karun toh maine cess ka account woh nahi banaya hua, toh yeh lo main cess ka ek ledger bana deta hun. Duty and tax ke andar GST and cess. Toh agar main cess banaun toh abhi yeh main tax analysis kar raha hun isko Alt A karke aur Alt F1, toh aap dekhenge yeh tax analysis ke sath 5% plus 2076 ka tax laga hai aur 14-14, 28% ka tax aapka 31 January ko yeh lag raha hai. Toh maine 31 January ke bill ko enter kar diya. Okay. Now ab main 1 February mein ek bill enter karna cha raha hun. Toh 1 February mein dekhte hain kya karta hai yeh, toh maine jaise hi enter kiya sale, Gold Flake aur maine yeh 50 M dala aur 6500 rupees ka rate dala. Jaise hi maine 6500 rupees ka date rate dala, toh isne mujhse ek question kiya ki aapko override karni hai taxable value, toh haan ji mujhe override karni hai. Kyu ab yeh 6500 rupees toh mera sales price hai, jo 3 lakh 25000 rupees aa raha hai, woh mera sales price hai. Lekin mujhe kya karna hai, mujhe RSP based valuation taxable value required hai. Toh maine yaha dala for example yeh 3 lakh 25000 jo hai, uski value meri RSP based aa rahi hai jo 10 lakh toh jiska lagbhag 7 lakh 14000 rupees kuch banta hai. Main rounding off pe le raha hun, aur maine enter kiya aur isko enter karke ab CGST aur SGST laga ke is bill ko, cess toh hai nahi, cess khatam ho gaya hai, cess nahi aayega ab, toh maine isko enter kar diya. Ab main aapko fir tax analysis dikhata hun Alt A karke, Alt A aur Alt F1, toh aap dekhiye sale value 3 lakh 25000 hai, but taxable value kya hai? 7 lakh 14000, aur yeh ismein ek blue star aaya hua hai kya? Kyu aaya hua hai? Usne dekho niche likh ke diya hai usne ki value overridden by user. User ne value ko override kiya hai kyuki RSP based mera tax lagega. Toh maine isko save kar diya aur isko e-way bill maine nahi banaya. Ab main aapko yeh bhi bata dun, abhi tak jo advisory thi hamare pass, toh advisory jo thi, woh advisory yeh thi ki aapko jo for example ab main RSP based kar raha hun, RSP based taxation kar raha hun, RSP based, toh usmein kya tha ab jaise maine 1 lakh ka ek example liya tha, 1 lakh mein 77000 ka lagbhag aapka taxable value aayi thi RSP based aur 28000 ke aas pass, yeh yeh 71 tha, 71 plus 28000 ka tax aaya tha. Lekin meri jo sale value hai, woh meri 60,000 thi plus tax mera kitna laga 28000, toh mera invoice value kya hui? 60 plus 28, 88000. Lekin yeh toh mera aaya invoice value. Yeh mera invoice value aaya aapka taxation based, but invoice value actual mein kya ban raha tha? Kyuki tax toh iske upar calculate hua hai. Toh actual mein banna chahiye tha 1 lakh, kyuki taxable value maine kya di hai 71000, iske accordingly jaise maine waha pe 7 lakh 14000 dali hai toh mera toh 10 lakh rupees aa raha hai, toh yaha aapka 71000 hai aur yeh 28000 hai toh invoice value 1 lakh aana chahiye tha. Toh pehle jo advisory hai, woh yeh keh rahi hai ki pehle jo advisory aayi thi, woh keh rahi thi hamara jo system hai e-way bill ka, e-way bill ka aur e-invoice ka, ya fir GSTR1 ka, yeh hamara tha ki aapko taxable value plus tax, woh kitna hona chahiye less than or equal to kitna hona chahiye less than or equal to aapka invoice value. Matlab aapka invoice value se yeh zyada nahi ho sakta. Agar zyada hoga toh aapko error message milega, but ab GST ne ek aur naya aapko notification de diya hai iske recording, ek aur advisory aa gayi hai, jiske andar aapko yeh error sirf aur sirf tobacco product ke liye, sirf for tobacco product ke liye yeh error show nahi karega. Matlab aap invoice value 60,000, matlab 71000 taxable value plus 28000 aapka tax aur total invoice value aap sirf in products mein 88000 show kar sakte hain. Toh ummeed karta hun yeh aapko bade acche se samajh aaya hoga aur tally mein kaise implement karenge yeh bhi aapko samajh aaya hoga. Again main aapko tally mein show kar deta hun ki yeh dekhiye R1 mein kaise isne dikhaya fir, main GST report mein gaya aur agar main R1 ki baat karun 1 2 se 28 2, toh yeh mere paas maine do bill enter kiye hue hain, ek bill maine pehle check karne ke liye kiya tha ki aapko koi problem na aaye. Toh yeh dekhiye 7 lakh 14000 plus 1 lakh 42800, 1 lakh 42800, yeh aana chahiye tha lagbhag 10 lakh, but hamara invoice value kya hai 6 lakh 10000. Toh isse related koi bhi error aapko show nahi hogi GST portal pe, na e-way bill pe, na invoice pe, e-invoice pe, but yeh tally ka plugins kaise download karna hai, usko dhyaan rakhna aur ummeed karta hun yeh bahut hi kaam ki video hai aapke liye aur aise hi naye naye updates ke upar hum video banate rahenge, uske liye aap hamare channel ko subscribe karke rakhiye, dhanyawad.
