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GST: Aadhaar Authentication Now A Prime Requirement To Qualify As Dealer
Paying heed to the current scenario where GST evasion is plaguing the society, GST governance is doing anything possible to eradicate the plague. Putting one step forward towards the mission, the government brought an all-new provision according to which Aadhaar authentication or physical verification is mandatory for all the new dealers registering in 2020.
Earlier Aadhaar authentication was optional but now it has become the prime requirement for anyone to qualify as a registered dealer in India.
Bihar deputy CM and one of the ministers of GST Council Sushil Kumar Modi said "In the last two years, we have encountered a good number of deceitful dealers making fake invoices and misleading tax governance. As a measure to avoid such a situation, Aadhaar authentication will now become mandatory for registering as a dealer, which was earlier optional"
Dealers for whom Aadhaar authentication is not done will have to go through a physical verification which will be a three days course monitored by a government official.
Making GST refunds to the taxpayers is another big deal for tax governance, therefore GSTN landed on the decision of issuing all refund payments online from a single source, either by the Central GST or State GST. Applicable from September 24
GSTN proposed to enclose much simpler rules in the system that may be launched from 1 January 2020, said Bihar deputy CM Sushil Kumar Modi.
Know the Benefits of Registered Taxpayers Due to New GST Laws
Several changes have been made to the CGST Act, which will benefit the taxpayers in terms of ensuring compliance. The recent update in the different sections of the CSGT Act is related to the tax payments and interest, which will ease out the process of GST return filing for taxpayers. It will also reduce the interest burden from taxpayers.
Here are some of the major amendments that have been made under the CGST Act and how it will benefit the registered taxpayers:
For suppliers of goods, the threshold limit for GST registration has been increased to INR 40 lakh from INR 20 lakh. This change in threshold limit has been suggested by the GST Council during its 32nd meeting, which has now been approved by the Parliament and amended in the CGST act under section 22. Due to this new amendment, the small and medium scale suppliers will be benefited the most. Now, such small suppliers will be able to avoid paying high taxes thanks to the higher tax exemption limit.
Although this higher tax exemption will only be applicable to the supplier of goods. For suppliers in other sections or those selling goods as an e-commerce operation, registration under GST would still be mandatory for inter-state supplies.
For matters related to GST registration, a new subsection has also been added under section 25, that describes the entire registration process. Aadhar authentication for all GST-registered taxpayers, including the first-timers, has also been made mandatory by the government. The registration allocated to a particular person will stand invalid if he/she has not done Aadhaar authentication. This government decision also shows its intention to make Aadhar as a common proof of authentication across all the legal departments.
The best news for taxpayers is that now they will also be able to move their wrongly paid taxes to the correct head as per the latest rectification to section 49 of the CGST Act. In the past, the inability to move wrong paid taxes has made taxpayers hassled a lot, as they were required to pay those taxes again. Now, with this new update, any amount, i.e., taxes, interest, penalties or fee update in electronic cash ledger can be transferred to correct head under IGST, CGST or SGST/UTGST
Another decision that will particularly benefit the registered taxpayers a lot include a reduction in the interest amount levied on taxpayers due to late payment of taxes. Now, with the amendments in section 50 related to interest provisions, taxpayers will only have to pay interest only on that amount of tax which has been paid by debiting the electronic cash ledger. In simple words, the tax amount which has been paid using cash.
Earlier, the taxpayers were bound to pay interest on the entire portion of the tax that was unpaid beyond the due date. This was also inclusive of the input tax credit, which has been critiqued to be unfair or against the established practices by tax experts. Now, the rectification will help taxpayers avoid higher interest burden on them, and even nil interest burden in case of GST payment done utilizing input tax credit.
A new subsection under section 10, which governs the composition scheme has also been added to include the Service Providers under the ploy of this scheme. All Service Providers, having an annual turnover of up to INR 50 lakh and mixed suppliers (supplier of both goods & services) are now also allowed to be a part of the GST composition scheme. This amendment also makes compliance easier for small businesses in terms of filing their returns and maintenance of books of accounts.
Under the revision of CGST Act, a new option for return filing has also been introduced for the specified taxpayers. This return filing option now allows the specified taxpayers to file quarterly returns, unlike the monthly ones applicable earlier. The people option for quarterly returns would still require to make monthly tax payments. Similarly, for composition taxpayers, they need to make tax payments on a quarterly basis while return filing needs to be done annually. This will benefit the small taxpayers in terms of reducing the filing burden and reducing the GST cost associated with it.
The recent changes in the CGST Act also give an indication of the Indian government initiative of moving towards a cashless economy. A new section, namely 31A added in the CSGT Act is a clear reflection of this initiative. This new section added in the CGST Act mandates certain specified suppliers to give the prescribed mode of electronic payments to their recipients. This has been done to curb the usage of cash and to prevent tax evasion, a major problem faced by taxmen today.
In order to stop suppliers from claiming the undeserved benefits under input tax credit and not transferring this benefit to end customers in the form of reduced goods or service prices, the National Anti-profiteering Authority – constituted under section 171 has been formed, which can now force penalty up to 10 per cent on suppliers engaged in such malpractices. This amendment has also been made keeping the end customers in mind, and to pull chains around suppliers engaged in such unethical behaviour.
In conclusion, it can be easily said that the recent amendments made under GST have several welcome moves for the registered taxpayers. It is also anticipated that the journey of GST 2.0 will be easier for everyone, including taxpayers and taxmen, with a more simplified tax approach.
Electronic Assessment of ITR Goes into Effect Across the Nation
IT Department's scheme of electronically assessing tax returns is made effective with the government's announcement for e-assessment 2019 on Friday. This scheme of merging tax assessment with technology will make tasks easier for taxpayers at the same time eroding the chances of various tax frauds. Though there are no interactions between tax officials and taxpayers, personal representation is allowed under certain circumstances like appeals against assessments.
The scheme is initiated especially to reduce the human involvement in tax assessment and other tax-related scrutiny which in return will erase the chances of fraud or corruption.
The finance ministry had introduced an enabling provision for the scheme in the law through the Finance Act of 2018.
The department is accountable for the aftermath of the decision it takes, therefore, to ascertain the practicality of the new system, the government is running a pilot in every city since last few years.
Read Also: Step by Step Guide To File Income Tax Return FY 2018-19
Experts believe that the new system will considerably reduce the taxpayer's visits to income tax offices which will lead to ensuring privacy in tax-related proceedings.
Rakesh Nangia, managing partner Nangia Advisors says that tools like artificial intelligence, machine learning, video conferencing, and mobile applications are some measures that developed economies have already embraced in their e-assessment processes. The idea of e-assessment is applaudable but the goals can only be achieved when the administrative system is rigid and accountable to the needs of the taxpayer.
In case of an appeal, after completing the electronic scrutiny of assessment, appeals would be taken forward by the personal representatives or an appointed council.
Archit Gupta, Founder and CEO of ClearTax says that the scheme is going to establish transparency and polish the image of the income tax department. "As it is said that no kind of personal approach is accepted until it is requested by the taxpayer, which will also be conducted through video conferencing, this is a major step towards confidence building. All these provisions collectively will impact tax compliance positively," said Gupta.
37th GST Council Meet to Held in Goa on Sept 20, Less Possibility of Rate Reduction
The Goods and Services Tax (GST) Council is all set to hold its 37th meeting in Goa on September 20. There are fewer chances that the council will consider a reduction in rates of GST.
However, some industries, including automobile, biscuits and FMCG, are looking forward to getting some relaxation in the current GST rates, owing to the recent drop in the growth. And if the latest updates are to be believed, the GST Council might actually consider lowering the tax rates for these industries. The automobile sector has requested to cut GST on passenger vehicles from the current 28% rate to a lower 18% rate. However, the Council will have to properly consider the possible impacts on the revenue, if and when it decided to reduce the GST rate on these items.
Major Biscuit companies, including Parle and Britannia, has raised the issue of higher GST on their products, requesting a cut in tax rate from current 18% to 12%. In addition, the GST Council, in its upcoming meeting, is also likely to discuss the matter of raising the 5% tax slab to up to 8%. "These proposals will be placed before the council," said a senior government official.
During last week, when Finance Minister Nirmala Sitharaman questioned about the demand for GST rates reduction on biscuits, she said if State Finance Ministers have understood GST as a reason behind closing down of branded companies, she would like to hear from them.
"After all, the GST Council is not just the Union government. I would want many of the GST related issues discussed as issues that affect the States too and GST related decisions are not unilaterally taken by the Central government. So, I like to hear States Ministers much before all of us together take a call on it," she had said.
According to a senior official of the Finance Ministry, as of now, no proposal concerning rate reduction on any item put forward for discussion. In terms of revenue, the Finance Ministry is going through a tough phase. The average revenue collection for the current fiscal year is aimed over INR 1 lakh crore which would be sufficient to fulfil the reduced target of revenue collection proposed in the recent budget.
The revised GST collection target which the Finance Minister proposed stands at INR 6.63 lakh crore which was earlier INR 7.61 lakh crore. If it is combined with State GST (SGST), the average monthly collection will calculate around INR 1lakh crore which was suggested INR 1.14 lakh crore (in interim budget data). Reduction in revenue collection target does not mean that the government needs less revenue. Contrastly, there is a need for more funds so that the government can meet the rising expenditure needs and could cover the fiscal deficit.
Review GST Return Filings
According to the prescribed rules, the GST Council meeting has to be organised at least once every three months. For the upcoming Goa meeting, the state government has already been requested, which has been accepted. The topics which are expected to be discussed during the meeting could include review return filings and phased introduction of new return forms. Also, the council could focus on action should be taken against the non-fillers as well, like debarring them from the issuance of e-way bill. Till now, on an average 20 per cent of taxpayers did not file the return by the last date which affects overall revenue collection.
Read Also: GST Council 1st Meeting to 36th Meeting: All You Need to Know
The council meeting has been conducted 36 times and no such situation arouse till now that required voting to conclude any matter. The GST Council has taken 1,064 decisions till its 34th meeting which include 219 decisions from the GST Implementation Council (GIC). As on May 14, around 1,006 decision taken by the GST council has been implemented successfully while only 58 decisions (of which 39 were unique issues) are pending to implement across the country. Percentage-wise, the GST Council has implemented 94.5 per cent of its decision taken, which is in itself a big achievement and all the decisions taken by the regulatory body were unanimous.
GST Council 1st Meeting to 36th Meeting: All You Need to Know
Find all the latest updates on GST council meetings held after the implementation of goods and services tax. In the 36th GST council meeting, the govt and the group of minister took significant decisions for the GST rate on electric vehicles, due date extended for CMP 02 & CMP 08, etc.
Here is the latest GST council meeting decision below, order wise:
36th GST Council Meeting Updates
GST rates on all the electric vehicles are now 5 per cent down from 12 per cent applicable from 1st August 2019
Electric vehicle chargers also reduced to 5 per cent from the earlier 18 per cent rate
Electric buses having occupancy capacity of more than 12 people exempted from GST The rates are applicable from 1st August 2019
GST form CMP 02 filing due date has been extended from 31.07.2019 to 30.09.2019
GST Form CMP 08 self-assessed tax filing due dates for the time period of April 2019 to June 2019 now extended to 31st August
New GST return system got approval by the GST Council.
Fitment Committee will look forward to the curtailment of GST rate on electric vehicles in the next council meeting.
The effective date to disallow e-way bill generation if GST Returns are Not Filed for more than 2 months, has been extended till 21st August 2019.
The proposal regarding the introduction of e-invoicing got approval by the GST Council.
GST Council green signals the setting of state & area based GST Appellate Tribunal (GSTAT)
Now some states may have more than one GSTAT.
The last date for filing GSTR 9, 9A & 9C has been extended to 31st August 2019 by the GST Council.
Penalty on the non-payment of Profiteering charges
20% penalty is leviable if the profiteered amount is not paid within 30 days of order.
Use of Aadhaar card for the authentication of registration.
The extension of National Anti-profiteering Authority by 2 years has been approved by the GST Council. | Read More
The council decides reduced down rate as 5 per cent on non-affordable and 1 per cent on affordable housing scheme applicable on under construction properties
The old rate of 12 per cent on non-affordable and 8 per cent on affordable housing scheme can be chosen till 10th May 2019 in case the builder wants to claim ITC
If the builder opts for the newer rate i.e. 5 per cent on non-affordable and 1 per cent on affordable housing scheme, then there will be no ITC provided | Read More
33rd GST Council Meeting Updates
GST rate is cute from 12 per cent to 5 per cent on under construction properties. However, there will no input credit available on such transaction fro the builders.
GST rate cut on an affordable housing scheme from 8 per cent to 1 per cent. Affordable housing is termed as property valuing less than 45 lakhs or carpet area of a house in the metro city up to 60 square metres (around 650 square feet) and in the non-metro i.e. 90 square metres (970 square feet).
Properties valuing more than 45 lakhs will be levied with a 5 per cent GST rate at par with the under-construction properties tax rate.
Note: The said amendments will be applicable from 1 April 2019 (FY 2019-2020). Read More
32nd GST Council Meeting Highlights
The recently held GST council meeting made some amendments in the GST rules:
Kerala is permitted to levy calamity cess for 2 years to be used for rehabilitation of states.
Revised GST rate of 6 per cent applicable to the composition scheme service provider having turnover up to 50 lakh per annum.
Threshold limit increased from INR 20 lakh to INR 40 lakh leaving Kerala & Chhattisgarh on their own.
Free billing & cost accounting software in development. Get More Details
All Decisions Taken in 31st GST Council Meeting Updates
In the latest 31st GST council meeting which was held on 22nd December, took some major decisions on rate reduction on multiple items coming under higher 28% slab rate. Some of the items like TVs and Monitor screen of up to 32 inches screen size, Pulleys, transmission shafts, and cranks, gearboxes etc., falling under HS Code 8483, Re-treaded or used pneumatic tires of rubber, Power banks having lithium ion batteries, Digital cameras and video camera recorders were reduced down to 18% GST rate from higher 28% GST.
Also, there were multiple items and services which were reduced from the higher GST rate to a lower rate. For a complete review of the latest 31st GST council meeting, go to our page.
In the last 30th GST council meeting, there were no GST rate changes applied to any of the items and also no decision was taken on the inclusion of petrol and diesel. However, a panel was formed to analyze and research over the GST collection for across the states. Also, there was a discussion on the 1% tax on commodities Pan India.
20 per cent cashback on online B2C transactions via BHIM, RuPay and UPI
A ministerial panel consisting of 6 members for MSME issues
28th GST Council Meeting Final Decisions
28th GST council meeting was scheduled for 21st of July, 2018 from 11:00 AM at Vigyan Bhavan, New Delhi by Union Min Minister of Railways, Coal, Finance and Corporate Affairs Minister Shri Piyush Goyal Ji. The meeting has decided on some changes in the tax rate slab and rate deductions on some items.
Exempt from GST
From 12 Percent to 5 Percent
From 28 Percent to 18 Percent
Fortified milk Fertiliser grade phosphoric acid Footwear Below Rs. 1000 Mirrors, Lithium-ion batteries, Bamboo Flooring, Varnishes, Putty, Paint, wooden frames for painting, photographs,
Sanitary pads Handloom Dari – Vacuum cleaners, Food grinders, juicer, mixers
The raw material used in brooms – – Cosmetics, Perfumes, Scents
Commemorative coins circulated by the RBI or government. – – Hand Dryers, Hair Curlers, Shavers, Hair Clippers, Toilet Spray
Saal leaves – – Trailers, Concrete Mixer, Special Purpose Vehicle, Work Truck
Deities made of stone, marbles or wood – – Washing Machines, Storage water heaters, Ice cream freezer, Electric smoothing irons, Watercooler, Refrigerators, TV (up to 68 cm i.e. 27 inches)
Recommended: Revised GST Slab Rates in India Finalized by the GST Council
Other Major Changes:
Imported urea GST reduced to 5 per cent
E-books GST reduced to 5 per cent
Discussion based on the MSME sector and its hurdles in 29th GST council meeting
Penalty waived off for taxpayer registration and date extended till 31st August
GST rate for petrol and diesel Ethanol reduced to 5 per cent
Option for composition scheme for those having a 10 per cent share in annual turnover offered as services
Composition Scheme threshold limit increased (1 Crore to 1.5 Crore)
Regular taxpayer turnover limit increased up to 5 crores for quarterly filing and 5 crores for monthly filing
RCM provision nullified for 1 year
The GST registration threshold limit is increased up to 20 lacs (earlier it was 10 lacs) for northeastern states.
Textile industry to get refunds back from ITC paid
B2B dealers get to see entire turnover and invoice details
Only one return per month provision excluding composition scheme dealers and NIL transactions
GSTR 3B and GSTR 1 filing to be continued
GSTN entity to be divided in 50-50 percent ration between the centre and state government
Reverse charge mechanism extended for 3 months
6 months extended for exporters in tax exemption. Exporters who are enjoying the benefits from export promotion scheme will continue to get exemptions on imports by October 1. By then an e-wallet scheme is expected to be launched to make the process easier
Interstate movement of goods e-way bill generation from April 1
And the implementation of the e-way bill in the Intrastate is scheduled to be from April 15 and to be divided into 4 states per rollout
Filing returns date extended for 3 months and GoM to look for IT issues
GST Council meeting is set to be commenced at Vigyan Bhawan, New Delhi on March 10, 2018
The main agenda of discussion: E Way Bill, Simple Return Filing, GSTR 3B Deadline Extension, Composition Scheme
25th Meeting of GST Council at Vigyan Bhawan, New Delhi
Finance Minister India Arun Jaitley says "necessary to build some anti-evasion measures" He considered GST e-way bill one of them
GSTR 3B return filing to be continued till further announcement
Petrol under GST will be decided at the next GST Council meeting
40 handicrafts tax slab will be decided in the coming few days by the council
The tax rate reduction on all the items and services will be applicable from 25th January 2018
Composition dealers deposited lesser tax than expected as stated by Finance minister
Arun Jaitley mentioned that 15 states to apply intrastate GST e-way bill on the same date i.e. on 1st February 2018
Items re-considered under 18% slab rate from 28% tax rate
Next meeting through video conferencing in 10 days
No decisions on return filing simplifications today
Uttarakhand FM cleared that 29 handicrafts items reduced to 0% GST
Nandan Nilekani presents suggestions on GST return filings
GST Council holds 35,000 crores for distribution among centre and states as an IGST collection dividend (Source: CNBC)
In the recent 24th GST council meeting, it was finally decided that the electronic waybill commonly known as e-way bill is now introduced and will be applicable from 1st February 2018 across the nation. However, the states can introduce any individual pattern of e-way bill in there own but it is mandatory to introduce the e-way bill in respective states by the given deadline.
The 23rd GST council meeting has done a lot of changes in compliance and procedure related to composition scheme with tax rate change in slab rates under GST along with return filing procedure. View More
GST council decides to increase the threshold limit of composition scheme taxpayers which was earlier 1 crore to now 2 crores, means the composition scheme taxpayers are now under 1.5 crore threshold. Also, the service supply exemption is now 5 lakhs per annum. The tax rates for traders and manufactures is now 1 percent on taxable goods leaving restaurant under composition to normal. View More
The GST council meeting also slashed tax rates on 178 items coming under 28% slab rate which leaves on 50 items under the highest tax rate of 28%. It is speculated that the lowering of taxes may result in revenue loss of around 20,000 crores to the government. The taxpayers whose threshold limit comes at 1.5 or less would file GSTR 1 quarterly as decided by the council. View More
22nd Meeting Of GST Council
The latest 22nd GST council meeting decided that AC restaurant tax rate revised to 12% from 18%, and yarns, clips, pins would be in 5% slab. Also, it is revealed that the threshold limit for the composition scheme dealers has been increased from 75 lakh to 1 crore. SMEs earning up to Rs 1.5 crore annually will have to file quarterly returns. GST council next meeting will be held on 9th and 10th November 2017 in Guwahati.
On 6th October, 22nd GST council meeting held to revise compliance provisions for businesses by GST council, which is made up of state finance ministers, officials from both states and the Centre and is headed by the FM, Arun Jaitley. The discussion has taken place regarding structural changes in new Indirect tax regime on the basis of complaints and feedback from businesses. Two days ago, the PM also held a meeting with the FM and BJP chief Amit Shah and promised the taxpayers that technical glitches and GST issues would be fixed effectively.
So many key aspects have been discussed on GST related issues and the GST Council has promised to amend important points. Here are the Prominent Highlights Of The Meeting:
The businesses with turnover up to Rs. 1.5 Crore are allowed to file quarterly returns
The threshold limit for the composition scheme to Rs. 1 crore from Rs. 75 lakh in turnover has been done
The reverse charge mechanism system has been suspended as the liability to pay tax resides with the buyer instead of the seller
E-way bill has been postponed until 1st April 2018
TCS and TDS applicability postponed until 31st March 2018
GSTR 4 return filing for composition dealers have been extended until 15th November 2017 for July to September period
The due date to register under composition scheme has been extended till 31st March 2018
No need of GST number for Goods transporting agencies for extending transporting services
No GST on advances received by SMEs
No GST registration for interstate service providers up to 20 Lakh
21st Meeting Of GST Council
The 21st meeting was inaugurated in Hyderabad on 9th September 2017. The key changes in GST rates had come into effect for services provided by a local authority and the government authority, the rate reduced from 18% to 12%. For mid-sized cars, big cars and SUVs, the cess increased to 2%, 5%, and 7% respectively. The due dates for filing GSTR-1, GSTR-2, GSTR-3 had been extended to 10th October (for the businesses, turnover crossing Rs. 100 Crore the due date would be 3rd October 2017), 31st October, 10th October respectively. The extension of GSTR-3B placed to December 2017 and registration under composition scheme extended to 30th September.
17th, 18th, 19th And 20th Meeting Of GST Council
The seventeenth GST council meeting held on 18th June. In the meeting, officials extended the deadlines for return filing until September and ease the terrific anti-profiteering clause. The e-waybill rules were discussed and postponed for further. The council also modified rates of luxury hotels and lottery tickets run by state authority to be charged at 12% whereas the ticket by a private authority to be charged at 28% GST.
The 18th meeting held on 30th June 2017, just a day before the GST roll out. The GST rate on fertilizers was reduced from pre-decided 12% to 5% and the tax rate on exclusive parts of tractors was reduced to 18% from 28%.
The 19th meeting took place on 17th July 2017, the first meeting to be held after GST implementation and the council decided to raise the cess on cigarettes to 31% in a certain category.
The 20th meeting of GST Council took place on 5th August 2017. The meeting headed by the finance minister decided to kick start Anti profiteering mechanism, the final draft of E way bill presentation, job work decided to tax under 5% GST rate, government given work contract taxed at 12 % GST rate and GST rates for certain services were revised.
13th To 16th GST Council Meeting
In the thirteenth meeting held on 31st March, the rules on registration, return, payment, refund, debit, credit, and invoices got approval. Furthermore, the four rules were discussed on the topic of input tax credit rules, valuation rules, transitional provisions, and composition rules. In the 14th meeting held on 18th May, the GST rates on goods and GST compensation cess rate got approval.
The 15th meeting was held on 3rd June 2017. The major decision of GST roll out on 1 July was unanimously accepted and pending rules including returns and transition provisions approved by the GST Council. On 11th June 2017, the sixteenth meeting took place with a rate revision of 66 items out of 133 and ended with the finalization of accounting rules.
11th And 12th Meeting Of GST Council
At the meeting held on 4th March 2017, the council had finalized the important CGST and SGST bills. It was declared that hotels with a turnover below 50 lakh would pay the lowest tax of 5%.
In the twelfth meeting on 16th March 2017, many key decisions and approval had been taken place. The council had approved the state GST bill & union territory bill and the council fixed 15% cess rate for certain demerit items. In this meeting, the council had given the approval to form a committee to look into the meta permit issues and the five draft laws were sent to cabinet and parliament for acceptance.
6th To 10th Meeting Of GST Council
In the sixth meeting of GST Council which was held on 11 December, the council had discussed the model GST laws regarding CGST and SGST in detail. The council had pronounced till 99 sections out of 197 sections.
The seven meeting of GST Council was held on 22-23 December 2016. The draft model bills on State and centre GST legislation passed and dual control issue was discussed but remained inconclusive.
The eighth meeting was scheduled on 3-4 January 2017. States demanded to increase cess on more items to compensate for the revenue loss of 900 billion. Accordingly, GST council had decided that the cess would be levied on a list of items mentioned by GST council and at the end of five years of GST the cess would be added to GST rates to divide it between the Centre and the states.
In the ninth meeting held on 16th January 2017. The dual control issues had been resolved and the council decided that 90% of the assessees with turnover below or equal to 1.5 crores would be investigated by the state government and 10% by the central government. In case of assesses with the turnover of more than 1.5 Crore the Centre and the State would scrutinize in 50:50 ratio. Any IGST disputes would be in consideration of the Centre.
The tenth meeting took place on 18th February 2017. In which the compensation law was finally approved.
3rd, 4th And 5th Meeting Of GST Council
The third meeting was held on 17-18-19 October 2016. GST rates and slabs discussion were taken place but the decision could not be made. The fourth meeting of GST council was held on 3-4 November 2016. The four slab rates were decided; which includes 5%, 12%, 18% and 28%. Apart from this, the additional cess above 28% would also be discussed to levy on sin goods and luxury items. The fifth meeting was held on 2-3 December 2016 with no deferred conclusion.
1st & 2nd Meeting Of GST Council
The very first meeting of GST Council was placed on 22-23 September 2016 with the determination to roll out GST on 1 April 2017. The two-day meeting was accessed by 29 states and 2 union territories and headed by Finance Minister Arun Jaitley. The main focus of the meeting was to decide regulation under composition scheme and charge 1-2% tax which would be less than the GST rates from traders with a gross turnover of up to Rs. 50 lakh. Some of the issues were also discussed regarding the GST rates and threshold limit to pay taxes.
The second meeting of GST council is held on 30 September 2016. GST draft rules for registration, rules for payment, returns, invoice, refunds and total six issues had been finalized so far. The states were compensated for loss and a fixed growth rate 14% was decided and all the exempted entities under indirect tax were considered to pay tax in the new GST regime.
Bajaj MD Says GST is Not the Sole Reason for Auto Sector Slowdown
While colonizers from every sector (automobile, steel, real estate, etc.) are blaming high GST rates for their sector's descending sales ratio. Amazingly, Bajaj Auto's Managing director Rajiv Bajaj says that calamity in the automobile sector is the crop of its own culture and tax reduction is not required. Though the automobile is a $ 119 billion industry and contributes to 7% of the country's GDP, the sector is in the influence of unfavorable slowdown.
The sector witnessed a 23.5% downfall in August, which is the steepest downfall in the past two decades.
On this Rajiv Bajaj instead of blaming high GST rates said that the crises are due to "overproduction and stocking" done by the automobile firms based on future predictions. He further added that they don't spend time and money on forecasts, they just stuff in when the quantity is near to zero. Automobile sales went in reverse during July and August (30% downfall) out of which 5% to 7% is due to external economic reasons.
Rajiv Bajaj further said that the industry is now putting checks on their stock levels for Bharat Stage VI (BS-VI) norms arrival and he is certain that the current situation will get restored by November this year.
In fact, his own company which is India's third-largest automobile manufacturer confronted the slight sales drop. As per the reports, Bajaj saw an 11% fall in total sales in August, while domestic sales decreased by 19%. To this, he added, no industry keeps growing without corrections, so there is no point in chasing the fantasy. He suggests the business being global so that the company doesn't suffer if one of many markets goes down.
The sector is definitely going through an uneven path, which may take 1 to 2 years to flatten, but according to Bajaj, the sector doesn't deserve a GST cut. Violating his point other influentials in the automobile sector demanded relief from 28% GST (highest GST slab) to boost sales in the sector. He criticized saying that such a move will cause blockage of dealer's money as they have already paid GST on higher rates while purchasing for their existing orders from manufacturers and now GST cut will lead to customers not willing to pay the same amount.
Read Alos: GST Rates Applicable to Cars and Its Accessories
To escape such a situation, he has proposed a limited GST cut and only for vehicles restricted to a much cleaner BS-VI emission norms. According to Bajaj, the step will partially control the increasing prices of vehicles as they become compliant with new norms. Following the implementation of the BS-VI norms, the cost of petrol-driven cars will rise up by Rs. 20,000 and diesel-driven cars will go up to Rs. 1 Lakh.
Penalties for Late Income Tax Return Filing in India
Individuals with income exceeding more than the basic exemption limit are required to file Income Tax return within the due date and if the person fails or misses the due date then there are the certain provisions of penalty under the Income Tax Act, 1961. The assessing officer may contact the individual through a notice to furnish reasons for not filing the return within due date.
Not filing the return within due date may lead to levy of penalty upto INR 10,000.
Due Date For Income Tax Return Filing u/s 139(1)
(a) Where the Assessee is :
1) A Company
2) A Person (Other Than a Company) whose accounts are required to be audited under this Act or under any other law for the time being in force, or
3) A working partner of a firm whose account is required to be audited under this act or under any law for the time being in force
Note: The due date is the 30th day of September of the assessment year
(b) In case of Assessee who is required to furnish a report referred to in section 92E, the 30th day of November of the assessment year
(c) In the case of any other assessee the 31st day of July of the assessment year
If the assessee has not submitted his ITR within prescribed time u/s 139 (1) then return will be considered as a belated return. Belated return can be filed u/s 139 (4).
Assessee can file their income tax return (before receiving any notice from the department) the end of the relevant assessment year. For Example- Return for the AY 2018-19 can be filed upto 31.03.2019.
If the assessee has missed the deadline following consequences will be there which are as follows:
In the case where there are some taxes are yet to be paid, and return is belated then it will attract interest u/s 234 (A) @ 1% per month and part thereof up to the date of filing of the return, on such unpaid tax amount. This interest will be charged only if there is any tax payable by you.
The assessee will not be allowed to carry forward losses in case of belated return.
Assessee may lose interest on refund u/s 244A as delay in filing is attributable to you for the period by which you have filed a late return.
Penalty u/s 234F is levied from AY 2018-19 for filing returns after the expiry of relevant assessment year. The penalty amount is 5000/-. It will be increased to 10000/- if the return is filed after 31 st day of December of the assessment year. However where the gross total income of the assessee is more than 250000/- but upto 500000/- the maximum amount of penalty can be 1000/-.
8 Mistakes To Avoid Before Filing ITR Forms:
Do not claim fake deductions in ITR in order to reduce income tax liability.
If the income is more than the basic exemption limit, filing of return is mandatory.
Mention your accumulated income earned from all the employers, if you have changed the job.
When you select the wrong ITR form, you may get income tax department notice mentioning under-reporting income as in different form you will miss some information to file.
A taxpayer is also required to make sure that data feed into ITR is in accordance with the Form 26AS. In any discrepancy, the department can ask for an explanation.
It is required to either e-verify the ITR form or sent it to CPC, Bengaluru for verification. if the assessee fails to e verify his return then the return will be considered as an invalid form.
It is required to mention every single detail regarding the income in the ITR.
When you are filing ITR form late, pay the late filing fees as well in order to keep away the notice from the income tax department.
Debt Laden Companies Worried From GST & IBC Rules
It seems that the Insolvency and Bankruptcy Code (IBC) and GST are having some troubles with the norms as well as software working procedure for the resolutions.
Therefore, it seems that they may visit the court for the further resolution of the matter. The major issues that conflict is that the GST software does not allow the taxes that of current or of a future state to be paid until unless the previous taxes have been paid.
Also, the IBC will have to wait until the creditors get the dues, to begin with, the recovery. As per the tax expert, "Under the IBC framework, there is a moratorium. The company doesn't have to pay past taxes, including GST, after a defined trigger point, Due to the way the GST software functions, companies can't pay taxes till they have cleared dues. This leads to genuine hardship."
The dues of goods and service tax are in thousands of crores which has to be cleared of further operations. The tax expert further added, "We are challenging this in the court as the tax department should either allow companies to pay GST without clearing dues or refund the money paid for the previous period within the statutory time prescribed."
Right now there are 1300 companies which are under the resolution process while 12 companies which have as much debt as 3.5 lakh crores have said that there is an issue within the tax system itself.
The companies are asked to pay the previous year taxes which are due but are into the financial debt already, therefore, breaking the IBC regulations also.
In some situations, the tax department is unable to collect the taxes from the debt-laden companies which are under the resolution process. Also, there are thousands of crores which are due including the income tax or transfer pricing.
The tax department is also taking some action in a loose manner when the lenders itself come and tries to solve the tax issues. While the IBS become major even in front of the tax department for the collections.
Easy Guide to GSTR 1 with Complete Online Return Filing Procedure
The GSTR 1 form is a return form for the regular taxpayers who have to file details of outward supplies on every 11th of next month (July 2018 to June 2019) for those who cross the turnover more than 1.5 crores annually. The taxpayers who are under the threshold limit to 1.5 crores will have to file quarterly return. The taxpayer can download the GSTR 1 form in PDF format here.
Here, we are going to study the procedure of filing GSTR 1 form, as according to the rules and regulations, every registered taxpayer will have to submit the complete details of sales i.e. outwards supplies in the GSTR-1 form. The time limit for filing up GSTR-1 form is within 11 days from the end of succeeding month for regular taxpayers. The Indian government also released a filing guide of GSTR 1 return form in a PDF format to help taxpayers & small businesses.
In the 28th GST council meeting, the FM has revised the eligibility for regular taxpayers i.e. up to 5 crores for quarterly return filing and more than 5 crores for monthly return filing. The government will provide the notification before updating new provision for eligibility.
Features of GSTR 1 Form
Who Should File GSTR 1
GSTR 1 Due Date
Interest on Late Payment and Charges
GSTR 1 Common Errors
GSTR 1 Important Terms
GST Council Meeting Update
The Procedure for Filing GSTR 1
GSTR 1 Filing By Gen GST Software
General Queries on GSTR 1 Form
According to the latest updates, the GST will include both the Sahaj and Sugam forms, with the regular taxpayer having a turnover up to 5 crores filing every quarter in either 'SAHAJ' or 'SUGAM' proportionally according to the supplies based on 'B2C' or 'B2B & B2C' respectively.
While for the regular taxpayers whom turnover is above 5 crores will have to file monthly returns under the new GST return filing procedure of 'UPLOAD->LOCK->PAY' which must be paid through challan every month. However, the claims for ITC is still required for the business on a monthly basis for smooth compliance.
Making Amendments in Invoices reported in Form GSTR 1, related to financial year 2017-18
1. Some taxpayers are facing the issue of amendment and have reported that they are unable to make amendments in the invoices reported in their Form GSTR 1, related to financial year 2017-18.
2. To sort this issue out, attention of taxpayers has been pulled to the point number 3 of the Removal of Difficulty Order No. 02/2018-Central Tax, dated 31st December, 2018, issued by Government of India, Ministry of Finance.
Point no. 3 says: "In sub-section (3) of section 37 of the said Act, after the existing proviso, the following proviso shall be inserted, namely :- "Provided further that the rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under section 39 for the month of September, 2018 till the due date for furnishing the details under subsection (1) for the month of March, 2019 or for the quarter January, 2019 to March, 2019."
3. The sub-section (3) of section 37 of the Act is clearly stating that the taxpayers can make amendments in their invoices which are reported in Form GSTR 1, related to the financial year 2017-18, till the last/due date of filing Form GSTR 1 for March, 2019. As the due/last date of filing Form GSTR 1, for the month of March, 2019 has already gone, now taxpayers can not amend invoices reported in Form GSTR 1 related to the financial year 2017-18.
Salient Features of GSTR-1 Return Form
The Form GSTR-1 is filed by all the registered taxpayers to fill outward supply details of business irrespective of whether the transaction was done or not in a month
It should be filled by 11th of the next month of which the return has to be filed
The invoices details need to be filled in prescribed fields
The outward supplies include supplies to an unregistered person, registered person, exempted and exports, received advances and non-GST supplies
Who Should File GSTR-1
All the registered taxpayers need to file the return except:
Input Service Distributors
Composition Dealers
Non-resident Taxable Person
Taxpayers liable to collect TCS
Taxpayers liable to deduct TDS
Suppliers of OIDAR (Online Information and Database Access or Retrieval)
Deadlines for Return Filing of GSTR 1
Turnover Up To 1.5 Crore (Quarterly)
Last Date of Filing
October 2018 – December 2018 31st January 2019
January – March 2019 30th April 2019
April – June 2019 31st July 2019 | Read Notification
July 2019 – September 2019 31st October 2019
Turnover More Than 1.5 Crore (Monthly)
January 2019 11th February 2019
February 2019 11th March 2019
March 2019 Revised – 13th April 2019, Read Notification
April 2019 10th June 2019 for Odisha, Read Notification
May 2019 11th June 2019
June 2019 11th July 2019
July 2019 11th August 2019 | Note: "The due date extended till 20th September 2019 for notified districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, Uttarakhand and also for registered persons whose principal place of business is in J&K." Notification Here
August 2019 11th September 2019
The return filing due dates for the form GSTR 1 more than 1.5 crore has been extended for a cumulative 3 months for the month of July 2019 to September 2019. Read Notification
The return filing due dates for the form GSTR 1 up to 1.5 crore has been shifted to 31st October for a cumulative 3 months for the month of July 2019 to September 2019. Read Notification
"Prescribed due dates for the furnishing of FORM GSTR-1 for taxpayers having an aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June 2019." Read Notification
Interest on Late Payment of GST Tax & Missing GST Return Due Date Penalty
As the GST council rules and regulations stated that on every continuous late payment of taxes, it will attract 18 percent per annum interest on the GST tax applicable just after the commencement of due date till the taxes are to be payable to the government. One can also have a look at the detailed interest guides in chapter 10, point 50 here: https://cbec-gst.gov.in/CGST-bill-e.html
According to the provision, If certain taxpayer drops in any of the deadline for the GST tax payment then there will be interest calculations from the due date i.e. 1000*18/100*1/365= Rs. 0.49 per day approximately.
(Rs. 1000 is the assumed tax payment) (18% per annum is the interest rate) (1-day delay from the taxpayer)
In various situations, where a taxpayer does not file their return within specified due dates mentioned by the government authorities, he is obliged to pay a late fee of Rs. 50/day i.e. Rs. 25 per day in each CGST and SGST (in case of any tax liability) and Rs. 20/day i.e. Rs. 10/- day in each CGST and SGST (in case of Nil tax liability) subject to a maximum of Rs. 5000/-, from the due date to the date when the returns are actually filed.
Avoid Common Errors While Filing GSTR-1
JSON Errors
Expected errors regarding composition scheme:
Registered under Composition Scheme in August month? You are not subject to file the GSTR-1 form for July Month
Registering under Composition scheme in an account of 1st October? You require not to furnish the GSTR-1 form for July month
Have you stuck with invoice related data?
Date format: Date should be in correct format- dd-mm-yyyy (i.e. 01-06-2017)
Invoice Number: Invoice number accepts only two special characters- hyphen and forward slash (/)
Invoice Data: This field should be furnished to the maximum of 2-decimal digits
The Window for GSTR 1 Again Open For Return Filing
The government has given great relief to those taxpayers who are filing GSTR-1 returns. Those taxpayers who missed the July 2017 GSTR-1 returns can now file GSTR-1 returns. To file GSTR-1 returns on GST portal, the government has once again opened the window which was earlier closed on October 10th.
Tax expert MK Gandhi said that the government has given great relief to the traders. The deadline to file July's GSTR-1 was October 10 which the government didn't extend. And now, the government has reopened the window to file the GSTR-1 returns of July which is not fixed by any deadline right now.
Businessmen and Traders can download the GSTR-1 return form and offline tool by clicking on the link given: https://www.gst.gov.in/download/returns
Taxpayers will have to download the GST offline tool by double-clicking on their computer system. On the destination link, the taxpayer will find zip file all from the return format to the invoice sheet. The GST portal has GST software tools that businessmen can download on their computers. These software tools are in Excel Format and Java-script and one can make bills in this Excel format. Save the bill information in the Excel sheet and upload it to GST portal with returns. On software tools, businesses can also file their returns online through mobile.
Details of Zip file:
GST Offline Tool
Section wise CSV files
GST-1 Excel workbook template –
Important Terms to Know in GSTR-1
GSTIN: Goods and Services Taxpayer Identification Number
UIN: Unique Identification Number
UQC: Unit Quantity Code
B2B: One registered Taxpayer to another registered taxpayer
B2C: One registered to another unregistered person
POS: Place of Supply of Goods and Services
SAC: Services accounting code (Services Accounting code is filled in case of the supply of services)
HSN: Harmonised System of Nomenclature (HSN code is filled in case of the supply of Goods)
A taxpayer has to mention aggregate turnover of the previous year in the first return filed by the assessee. This data will be auto-populated from the next returns
A person with less than 1.5 crores aggregate turnover need not provide HSN and SAC
For B2B supplies, all details of invoices have to be uploaded and for B2CL supplies, only invoices more than 2.5 lakhs in inter-state have to be uploaded
GSTR 1 Major Updates By 31st GST Council Meeting
FORM GSTR-1 & FORM GSTR-3B returns are required to be filed before the filing of FORM GSTR-9 & FORM GSTR-9C
The information would be auto-populated in Table 8A of FORM GSTR-9 for all invoices pertaining to previous FY (irrespective of the month in which such invoice is reported in FORM GSTR-1)
An additional time window for completion of the migration process is being given. The due date shall be extended till 31.01.2019 for the taxpayers who had not filed the complete FORM GST REG-26 but have received the Provisional ID (PID) only till 31.12.2017 for furnishing the requisite details to the jurisdictional nodal officer. Also, the due date shall be extended till 31.03.2019 for furnishing FORM GSTR-3B and FORM GSTR-1 for the period July 2017 to February, 2019/quarters July 2017 to December 2018 for such taxpayers
Taxpayers who file FORM GSTR-1, FORM GSTR-3B & FORM GSTR-4 for the months/quarters July 2017 to September 2018 after 22.12.2018 but on or before 31.03.2019 will not have to pay any Late Fee
Let's understand the Procedure of Filing GSTR 1 in Detailed Format
The return form GSTR-1 includes a total of 13 sections but all these sections are not necessary to be filled and will be prefilled. Some of the details of sections in GSTR 1 form are:
Part 1 to Part 3 – Outward Supplies Table Details
GSTIN – As allotted by the government, the GST Identification Number is based on PAN and is 15 digit long goods and services taxpayer identification number. It is to be noted that the GSTIN is auto-filled in every return filing of the taxpayer
Name of the taxpayer – The taxpayer's name will also be auto-filled while the time of return filing at the common GST portal
The gross turnover of the taxpayer in the earlier Financial year: – The details will have to fill up for the first time of filing, after that the details will be auto-populated in the financial statement next year
Part 4 – Taxable Outward Supplies Made to Registered Persons Other than Supplies
The details of all the taxable supplies done by the organization to the registered taxable person. The details will be included regarding normal taxable supplies, all the supplies under reverse charge mechanism and supplies done by e-commerce operators
4(A) regarding normal taxable supplies except included in 4(B) & 4(C)
4(B) all the supplies under reverse charge mechanism should be included rate-wise here
4(C) supplies done by e-commerce operators regarding the collection of tax at source should be furnished operator-wise and rate-wise
Part 5 – All the Details Regarding Outward Inter-state Supplies to the Unregistered Individuals in which the Invoice Value Exceeds INR 2.5 lakh
The section will cover all the taxable supplies done with an unregistered individual in the other state, while the details need to be furnished when the value exceeds INR 2.5 lakh.
5A, all the interstate supplies attracting more than Rs. 2.5 lakh should be included invoice-wise and rate-wise here
5B, all the supplies by the e-commerce operator to an unregistered person attracting the collection of tax at source should be uploaded rate-wise and invoice-wise
Part 6 – All the Zero-Rated Supplies and All Deemed Exports:
The section will assume all the zero-rated supplies, deemed exports (supply has done to the SEZ, EOUs), exports. The table will be furnished with all the details of supplies invoice-wise and rate-wise to corresponding out of India exports in 6A, outward supplies to SEZ developer, and supplies attracting deemed exports in 6C
The important points to be noticed down before furnishing the details in this table:
The details of shipping bill number and date should be furnished and in case of unavailability of the receipt and details, the same can be updated in next month return filing details in table 9 for the same and claim the refund in that return form
The supplies made by SEZ to domestic tariff area without the bill entry should be furnished in GSTR-1 by SEZ
The supplies made by SEZ to DTA with the bill cover should be mentioned in imports in GSTR-2 by DTA unit
GSTIN number should be left blank under 'Exports' heading
The tax amount will be '0' in 6A & 6B heads, in case of IGST(under the bond/ letter of undertaking) is not paid
Table-6A details need to be furnished by the exporters for claiming the GST refunds concerning export data for a particular time-period. According to GSTN, after filing the export-related data in table-6A, the exporters can upload and save the form.
What is table 6A of Form GSTR 1?
Table 6A of Form GSTR 1 is a table of GSTR 1 – outwards supplies a statement of the supplier, which an exporter desiring refund of taxes paid on exports or ITC related to exports is required to furnish on the GST portal. The taxpayer has to declare the details of export invoices in this table.
Who needs to file table 6A of Form GSTR 1?
Every registered taxable person, other than an input service distributor/compounding taxpayer/TDS deductor/TCS collector, who wants to claim the refund on taxes paid on exports can file Table 6A of Form GSTR 1 electronically on GST portal.
Where can I file Table 6A of Form GSTR 1?
Table 6A of GSTR can be filed from the returns section of the GST portal. In the post-login mode, you can access it by going to services > Returns > Returns dashboard. After selecting the financial year and tax period, Table 6A of Form GSTR 1 in the given period of time which will be displayed.
When the exporters will sign it digitally, it will reach to the customs department and customs department will do matching with GSTR-3B form and shipping bill and will be approved by the department.
At the end of the procedure, the exporter will get the refund in the respective bank account or will get a check.
Part 7 – Taxable Supplies to Unregistered Person (Net of Debit and Credit Note)
All the items in taxable supply accountability sold to an unregistered dealer will be coming into this section.
The section will be covering:
7A, the taxable intra-state supplies to the unregistered dealer
7A(1), the rate-wise details of intra-state supplies made to the unregistered person and through e-commerce operator
7A(2), the operator-wise and rate-wise details of supplies made in 7A (1) through e-commerce operator attracting the collection of tax at source
7B supplies below INR 2.5 lakh as inter-state sales to the unregistered person
7B(1), the state-wise and rate-wise details of inter-state supplies below Rs. 2.5 lakh
7B(2), the operator-wise and rate-wise details of supplies mentioned in 7B(1) through e-commerce operator for collection of tax at source
Part 8 – All the NIL Rated, Exempted and Non-GST Outward Supplies
Supplies whether exempted, nil rated or non-GST items which are not included in the sections above will be detailed here in this section. This includes the separate details of inter-state supplies/intra-state supplies to a registered/unregistered person.
Part 9 – All the Amendments to the Taxable Outward Supplies to an Unregistered Individual (For Current Tax Period)
All the amendments to outward taxable supplies details and the returns furnished for the previous tax intervals. Details of every other amendment in outward supply from earlier tax period have to be reported under this section while any amendment in debit or credit note also requires being included in this section. Any changes in table 3, table 4, and table 6 from previous returns should be included here. The table should be furnished as:
9A, if the earlier filled details in table 6 were incorrect or non-available at the time of filing the returns, it should be added here with corresponding shipping number and date
9B, the details of debit notes, credit notes, and refund voucher should be furnished here
9C, the amendments during the previous tax period to the debit notes/credit notes/refund vouchers should be furnished here
Part 10 – All the Amendments to the Taxable Outward Supplies to an Unregistered Individual Furnished (Previous Tax Period):
The details of amendment of any taxable outward supplies done to an unregistered individual from an earlier tax period need to be included in this section.
This is how to fill the details:
10A, here you need to fill the rate-wise details of debit notes/credit notes issued to an unregistered person for intra-state supplies
10A(1), the separate details of supplies from 10A made through e-commerce operator
10B, the rate-wise details of interstate supplies made to an unregistered person with amount value more than 2.5 lakh Rs.
10B(1), the details of interstate supplies from 10B made through the e-commerce portal
Part 11 – Consolidated Statement of Advance Received:
Under this section, all the details of advance received and adjusted in the current time period will be included. The result will increase/decrease of GST liability while any kind of amendment in advance payment from the previous tax period is recorded here. The table includes the following information to be included:
11A, the details of the advance amount received without the invoice issued. This kind of amount must be added to output tax liability
11A(1), rate-wise intra-state supplies regarding 11A
11A(2), rate -wise inter-state supplies regarding 11A
11B, the details of the advanced amount received earlier and adjusted this time in table no. 4,5,6 and 7
11B(1), rate-wise intra-state supplies regarding 11B
11B(2), rate-wise inter-state supplies regarding 11B
Part 2 of table 11, amendments to the previous tax period in table 11A and 11B
Part 12 – Outwards Supplies HSN Wise Summary:
The taxpaying individual will have to consolidate all the taxable supplies through the HSN codes. A significant amount of information is added in this section on the supplies of IGST, CGST and SGST collected. The person making an annual turnover of more than 2.5 crores has an option to fill or not the HSN code here although the description of those goods is necessary for this head. UQC is the unit quantity code and only accepts a unit of measure which is prescribed by the portal.
Part 13 – Documents Released in the Tax Period:
The sections require all the details of the invoice and its relevant issues in the tax period, revised invoices, credit notes and debit notes.
Q.1 Is there any possibility to correct any errors in GSTR- 1?
It is not possible to correct GSTR- 1, once filed. If any mistakes occurred while filing returns, it will be corrected in the next month returns. For example, if a mistake occurs in August GSTR- 1, the correction for the same will be modified in September GSTR- 1
Q.2 What is B2C in GSTR 1?
B2C Small Invoices (5A,5B) abruptly means Business to Small Customer Invoice. Sales refer to Unregistered person amounting up to INR 250000
Q.3 What is GSTR 3B and GSTR 1?
The GSTR-3B is a summarised return form whereas, the GSTR-1 is a report for all output invoices and taxes on them. Originally it has been foreseen that the GSTR-3B and the information and taxes furnished as per Forms GSTR-1,2,3 would be reconciled with the help of a system based reconciliation
Q.4 Can GSTR 1 be revised?
It has been known that there is no provision till now following which, a return once filed cannot be revised. In case of any mistake done while return filing, rectification could be done in the next periods (month/quarter) return. Explaining through an example, If a mistake is made in September GSTR-1, then rectification for the same could be made in October's GSTR-1
Q.5 Should the GSTR-1 be filed in the case of zero sales in a month?
Yes, The GSTR 1 form is mandatory to be filed. On the other side, If the total sales for a year are less than Rs 1.5 crore, then the return should be filed on a quarterly basis
Q.6 Can the invoice be uploaded only once while filing the return?
The invoice could be upload anytime. It is better to upload invoices at regular intervals during the month so as to avoid bulk uploading at the time of return filing. The bulk upload is time-consuming
Q.7 Can an uploaded bill on the GST portal be altered?
After the bills are uploaded, changes could be made in them multiple times. No restriction has been attached on changing invoices' details after uploading them. But, the invoices could be changed only before submitting a return. But once submitted, the numbers are frozen
Q.8 Should a GSTR-1 form be filed even after filing GSTR-3B?
The GSTR-3B is a simple return form aided to be filed by traders on a monthly basis only till March 2018. Still, we need to file the return through the GSTR-1 form on a monthly or a quarterly basis
Q.9 Does a person opting a composition scheme should file the GSTR-1 form?
A person opting composition scheme should not file the GSTR-1 form. For this, there is a GSTR-4 form which is required to be filed and submitted on a quarterly basis by the taxpayer opting for composition scheme
Q.10 Can the GST payment be made after filing GSTR-1?
In the GSTR-1 return, details of sales are filed with the government. After filing of this return, no tax has to be paid. The tax is supposed to be paid at the time of filing GSTR-3B (notified for months until March 2019)
Q.11 If a Businessman files the GSTR-1 form for July 2017 and his annual sales are below Rs. 1.5 lakh, should he file a quarterly or monthly return?
In such a case the businessman needs to file a quarterly return. Also, as the return for July is already filed he should omit July sales from his return
Q.12 Is there any provision for amendment in the details already filed in GSTR-1? If yes, then what will be the filing period to make such amendments?
Yes, the amendment could be done to an already filed GSTR-1 for a particular tax period, by the declaration of the amended details in the return
For example: If Mr X of Kerala sold some goods to Mr Y of Karnataka for INR 1,00,000 on 30th August 2017 and declared the details on GSTR-1 of August 2017.
Later he realized that he made a mistake on the date of the invoice. Now, this could be rectified by filing an amended invoice with correct invoice date i.e. 16th August 2017
But the amended details would reflect in the GSTR 1 of September 2017
Q.13 What should be the 'Revised date' in the amended invoice in this case?
The 'Revised date' reflecting in the amended invoice must not be later than the last date of the original invoice tax period
For example, If an original invoice dated 12/07/2017 undergoes amendment in August then the revised invoice date should not be later than 31/07/2017
Q.14 What all details amendments are not admissible or not allowed?
The below-mentioned details cannot be amended at Invoice level:
The Customer GSTIN
Changing a tax invoice into the bill of supply
The following details with respect to Export Invoices cannot be amended:
a) Shipping Bill Date/Bill of Export Date
b) Type of Export- With/Without payment
The below mentioned, with respect to Credit Debit Notes cannot be amended:
a) Receiver/Customer GSTIN | Note: However, you may amend & link any other invoice for the same GSTIN
b) Place of Supply
Reverse charge mechanism applicability
Reason: All the above-jotted details are based on the original Invoice hence, these details must match with the details of the linked Invoice.
If the person receiving goods has taken action on the invoices i.e. accepted it or modified it and relatively, the supplier accepts such modifications in GSTR-1A, then he is not supposed to make any amendment in those invoices as those amended invoices would automatically get reflected in the GSTR-1 of the supplier in the month of such acceptance under the relevant amendments tabled. Following details cannot be amended at the summary level.
Nil Rated
HSN summary of Outward supplies
Cannot add a new place of supply
Note: The existing place of supply could be replaced with another place of supply following some limitations. Refer to the examples given below:
Q.15 What are the acceptable amendments in context to the Place of supply?
With respect to Place of Supply, note the following:
The original place of supply could be amended for a transaction
One is not allowed to add any new place of supply to a transaction
Let us understand the above with the following scenarios:
Place of supply
Rate of Tax
Taxable Value
Original Kerala 18% INR 10000 Allowed
Amended To Karnataka 18% INR 10000
Original Karnataka 5% INR 10000 Allowed
– – 12% INR 20000
Original Kerala 18% INR 60000 Not Allowed
Amended To Kerala 12% INR 50000
In all the cases above, where the original place of supply was amended from Kerala to Karnataka (whether or not there was a change in tax rates or invoicing), the amendment is allowed.
But in the last case, in addition to Kerala, Karnataka has also been added as a place of supply (irrespective of change in tax rates or invoicing). Hence, the amendment does not hold good.
Q.16 Where would the amended invoices reflect in GSTR-1?
The amended invoices or details are declared in the tax period in which the amendment takes place as follows:
S. no.
Type of Amendment
1 B2B Amendments (9A) Any amendment made in the invoices which have been already issued must be reported here. These are the invoices for taxable supplies made to registered taxpayers. This includes supplies made to SEZ/ SEZ Developers with or without payment of taxes and deemed exports.
2 B2C Large Amendments (9A) Any Amendment done in the original invoices already issued must be mentioned here. They reflect the original invoices issued for taxable outward supplies made to unregistered taxpayers where: Supply is made interstateThe total invoice value is more than Rs 2,50,000/-
3 Credit/Debit Notes (Registered) Amendments (9C) In case of any Credit or debit note amendment against already issued Credit or debit note reported under B2B (i.e where supply is made to the registered taxpayer), will be reported here.
4 Credit Debit Note (Unregistered) Amendments (9C) Amended Credit or debit note issued against original Credit or debit note is reported under B2C Large and Export Invoices section
5 Export Invoices Amendments (9A) Amended invoices issued against already issued original invoices must be reported here. Export invoices include Export under bond/LUT: If a businessman conducts exports under bond or letter of undertaking and not paying IGST.Export with IGST: If a businessman is exporting without furnishing a bond/letter of supply and paying IGST on such supply. (It excludes deemed exports & supply to SEZ)
6 B2C Others Amendments (10) Amendments made in such invoices which have been already issued earlier must be reported here. These are all those invoices not covered under:B2BB2C LargeExports
7 Advances Received (Tax Liability) Amendments (11(2)) In case of any amendment made to the advances received in previous tax, periods need to be declared here.
8 Adjustment of Advances Amendments (11(2)) Any amendment made to the advances and adjusted in previous tax periods has to be declared here.
Govt May Increase Tax Rebates Within GST for Exports Industry
Recently the commerce ministry has proposed that the industries offering most of the jobs in the market will be having tax rebates to increase the employment opportunities in the country.
Also, the ministry will be giving tax rebates on various products to boost the exports of the country. Some of the products like gems, jewellery and agriculture pharma will be the priority in tax rebates.
Also, there may IGST redemption in the silver and platinum exports to 3 per cent as this redemption is only for gold for the exporters currently.
The government is focusing on those major areas where there are more opportunities for employment. The taxes will be deducted and would be brought to 2.5 per cent.
Authorities will be analyzing the overall scenario of the pharma industry and bring a viable solution to extend its revenues and exports capabilities for them.
Read Also: GST Impact on Indian Pharmaceutical Industry
The government is focusing the domestic manufactured products and by selling those products there are chances that the gross domestic product of the country will get a significant increase.
Also, the authorities will be trying to give tax rebates on the dry fruits as well as spices. Therefore there is a target of additional revenues by increasing the agriculture exports by 2022, this will give the advantage to the country also.
There is also a suggestion on which the exports insurance may be increased from 60 per cent to 90 per cent for the extra assurance to the exporters. Overall, there will multiple benefits on the verge for the exporters to increase the profitability.
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The Cayuga Chimes is an inter-generational women's a cappella barbershop style chorus in Ithaca, New York. With a heart for song, women of all ages are invited to join this independent, local women's group.
Known for their tight harmonies, the Chimes share their love of song through sing-outs at local and regional festivals, senior living facilities, parades and holiday events.


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Jennifer Ott
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Living on the Edge of Civilization
Earl lay awake with Andy's arm draped across his chest. He stared through the slight opening of the curtains where the lights of Hollywood faded to darkness. All was quiet.
Andy played with his dog tags. She lifted her chin on his shoulder. "What are you thinking?"
"That I wouldn't want to be anywhere else in the world," he said.
"Me neither. This is nice." She paused. "I sometimes get myself in trouble when I get real lonely. I remember the words of this movie once, 'Never underestimate the kindness of strangers.' I can attest that strangers are not always kind." Andy propped her head on her palm and admired Earl, his earnest gray eyes and dark shaggy hair. She traced her finger along his mustache. "What about you? You seem like a loner like me. Were you a born loner or did it come with life?" Earl shifted his eyes to her. "You don't have to tell me if you don't want, but I want to know you better," she said.
Staring into her eyes he knew without a doubt she was something special. She could be his home. "Their names were Harry and Brice. They called Harry, Hank. He was a short freckle-faced kid from Alabama. Brice was an all-star pretty-boy from Huntington Beach. They were the weapons officers, and I was the pilot. My job was to not get shot down." Tears flooded Earl's eyes. "I failed."
Andy wiped his tears. "That sounds like a real tough job. I'm not sure many people can succeed let alone fly a plane."
"I killed them and yet I somehow survived," he cried.
Words of condolence came to her lips, but she did not let them escape. She instinctively knew he needed to come out of this alone. She simply smiled and remained silent holding him tightly.
"And you know what the worst part was?" he asked wiping his tears.
"What?" Andy asked sweetly.
"When I finally returned to the States I found out the Beatles broke up. I mean what kind of shit is that?" he replied with a grin.
Andy stared at him and laughed. "Yes, that was indeed tragic."
Earl propped himself up on his elbow and brushed back Andy's hair. "I knew when I got back everything had changed. Nothing would ever be the same again with me, the country and the world. The age of love had ended and now we are left with a void."
"That's funny coming from a military man. Most I met were not familiar with the word love, just a lot of anger." Andy rolled onto her back and stared at the ceiling. "Are soldiers born killers or is it instilled in them?"
"Training. You can't be a bleeding heart when you're sent to kill people. The love has got to end and if it doesn't, that love will kill you and you will be haunted your entire life," said Earl.
"Why did you go?" she asked.
The reasons were not clear, but from what Earl could remember the reasons blended—duty, responsibility and the draft but then it came to him clearly. "I love to fly. I am a pilot or was a pilot."
"You could have flown anywhere why Vietnam?" she asked.
"Yeah, I could have been a commercial pilot, maybe a crop duster or one of those guys that flies banners and writes 'I love you' in the sky," Earl replied with a laugh. "I think it was the Phantom-4. It is an amazing plane and the power in that engine is incredible. There is something about soaring in the blue sky but the best was flying at night and being up there with the stars. They were always there to guide me and the constellations became my friends—Orion, the Dippers, Pegasus and my love Andromeda. I suppose I grew oblivious to what was happening on Earth, which is ironic since I am now stuck here."
"What are you going to do now?" she asked.
"If I can't live in the sky, I chose the edge of civilization. Whenever I got close to the center, I retreated back to the edge." He turned to her and caressed her face and hair. "People on their own are good, humanity has a lot to be desired."
Andy laughed. "For me it's always been the opposite. I find people to be cruel. There is safety in numbers." She paused. "Isn't it great we found each other? We can bring each other back to middle ground." She paused. "If of course you want."
Earl had lived in isolation for some time giving up on ever finding his home and a place he belonged. The idea of living with another frightened him, but then if he were to come out let it be with a beautiful woman. "Of course."
Serendipidus: ARR - Accelerated Rapid Rotation
In the sweltering heat of late summer, swarms of people crowded a carnival with bright colored banners and flashing neon lights. Cola cups, wrappers and scraps of food littered the ground muddied with footprints.
Inventors and businesspersons promoted their new devices that would make civilized life more convenient—microwave ovens for automobiles, televisions for showers and refrigerators inside furniture. Scientists exhibited new and improved disposable items—clothing, electronics and computers. You name it; a cheap disposable version had been developed and sold for the cheapest prices. Life on Earth had never been so easy, rip off the plastic wrap, use and dispose.
Elsewhere activists campaign for animal rights, human rights and rights of the spiritual and supernatural. With all the causes, it was hard to know what and who to believe. Lobbyist urged people to donate money and sign petitions—pro guns, anti-guns, tobacco, health foods and fast foods. Prophets preached and predicted the rise and fall of society.
Among the selling, protesting and preaching families strolled around the grounds eating ice cream cones and licking large candy lollipops. Children rode amusement park rides. Young men showed off their target-shooting prowess to their dates by winning large stuffed animals. For most, it was a fun-filled day.
Venetia strolled through the carnival on a mission to find Poindexter. Ever since she knocked him over a few days ago, she couldn't get ARR out of her mind. The thought of the earth accelerating at a faster rate due to pollution frightened Venetia. She simply had to find Poindexter to learn more.
Wrapped up in her worldly concerns she barely noticed the activists and prophets beseech for her attention. "Miss DeMille, may we have a moment? Miss DeMille, we'd like to tell you about our new product! Miss DeMille can we have a photograph? Miss DeMille! Miss DE Mille!" Venetia had no mind for any of them; she pressed on as all the calls blended into one.
"Snob!" an activist yelled.
"Bitch!" cried out a prophet.
Despite her mission to find Poindexter, the words struck Venetia's heart. She hated to be unfriendly and was just about to turn around and address her fans when she spied a small pop-up tent with a white flag flying half-mast with the logo, "ARR." Venetia sighed relieved and headed straight for the tent.
Inside the tent, bored and over-heated spectators fanned themselves to keep cool. They had no interest as Poindexter set up a black and white film projector. One of the spectators slurped his soda.
Poindexter stopped and stared annoyed. "Please. I am about to start." Another spectator coughed. Poindexter cleared his throat and gripped his pointer. "People, I cannot begin with these interruptions." A Spectator snickered.
Poindexter pulled himself together and addressed the small, uninterested audience. "Have you ever asked why time seems to pass so quickly?" With the aid of his pointer, he demonstrated a poster with the letters, "ARR, Accelerated, Rapid, Rotation—I have concluded the toxins in the Earth's atmosphere has an impact on the rate of rotation."
A bright light appeared through the opening of tent distracting Poindexter. Venetia slipped inside and took a seat in the back. "Excuse me Miss. I don't like to be interrupted while making a presentation."
"Oh, I'm sorry," replied Venetia.
Poindexter nodded with reproach not recognizing Venetia in the glare and continued his speech. "I have set up control studies around the globe that monitor ARR." He turned on the film projector and stood back with his arms firmly folded across his chest. The projector illuminated black and white newsreel footage.
A deep, male voice narrated Poindexter's film, "Control studies have been set up around the world to monitor the ever-increasing rate of the Earth's rotation." On the screen a montage of Globevanes spun at various rates world white—Empire State Building, Hollywood sign, Eiffel Tower, Taj Mahal, an igloo at the North Pole, and a water buffalo in Africa.
"I have deducted the Earth's rotation varies with the level of toxins in the air. The speed of the Globevane's rotation is fastest on top of the Empire State Building due to the heavy concentration of air pollution in contrast to the slower rotation of the Globevane on the top of the water buffalo," said the deep-voiced narrator. A landscape of ecological demise appeared on the film screen. "This is the future of our Earth if we do not do something about ARR!" A white light show on the screen and then film flickered from the projector.
The audience giggled as they filtered out of the tent. "That was hysterical," said someone as they exited.
Venetia remained with a few snoozing people who fell asleep during the presentation. She approached Poindexter and said, "Doctor Schiegopherer."
Poindexter studied her carefully from behind his thick-framed classes. "Do I know you?"
"I accidently knocked you over in the street," replied Venetia bashfully, "But I didn't mean it. I swear. Well, I really don't swear, but…"
Poindexter raised his hand to stop her mumbling. "Have you come to finish me off?"
"Oh no, I want to make a donation to your research," she said.
"Don't tease me Miss. ARR is a serious subject," said Poindexter.
Venetia reached inside her pocketbook, retrieved her check book and started writing. "Who should I make it out to?"
Poindexter adjusted his glasses to make sure he was seeing the situation clearly. "You can make it out do
Doctor Poindexter Schiegopherer." He glanced at the amount she was writing and his glasses steamed with excitement. "A million dollars, that's a lot of a money."
Venetia handed him the check assured. "I'm a supermodel."
Poindexter fumbled the check in his fingers. "Well, that explains it."
"Doctor Schiegopherer, I couldn't stop thinking of what you said about worldwide devastation. We have to do everything we can to fix it," said Venetia.
"Stop it? No honey, it can't be stopped. Once ARR started, it can't be reversed." He crumbled the check in his hand. "Now all we can do is prepare for the inevitable. Now if you don't mind, I need to prepare for my next demonstration."
"But…," sighed Venetia. "Who's going to save the planet?"
Poindexter chortled. "You're a supermodel; I'm sure you'll figure it out." He waved his hand. "Now scat."
Venetia left Poindexter's white, pop-up tent with tears in her eyes. She gazed around, finding the day an ashy, pale color with a strange orange hue. Despite the strong wind, the air she breathed was stale and suffocating. A sense of alarm filled her chest, but no one else seemed to care or notice. Something's not right.
Survivor of the Clan - A Doll's Life
Shelby turned into her studio, seeing the faces of all her dolls. Her mind mellowed and her creativity surged. She saw within her dreamy consciousness the face of a chartreuse-eyed boy. He was to be her next muse.
When inspiration wasn't her close ally, she'd spent hours preparing muslin stuffed torsos ready to be personified. She kept them in a pile of beige lifeless lumps—no heads and limbs, just torsos waiting to be conjoined with the rest of the body.
She pulled a stuffed figurine from the pile and surveyed the eye-less, blank, ceramic busts. Like her muslin torsos, Shelby created her own doll busts with various features—wide and narrow eyes, slender and bigger noses, high and low cheek bones and thin and full lips. She carved the mold and baked the heads in the kiln. All was taken into consideration when designing a doll.
Closing her eyes, she wondered upon the eyes of her next creation—wide and hopeful, or soft and sleepy. No, her muse has narrowed, introspective eyes. She found the doll's head with the perfect shape.
Retrieving the bust from the shelf, she admired the shape of the face. Her first step was gluing the eyelashes—long and dark. When she pressed the glass chartreuse eyes into the head, suddenly the doll came to life. "Artym," she said, the name rolling off her tongue.
The Russian name didn't surprise her. Scanning across her studio of dolls, yet to have found a home, they all had names from differing nationalities despite the same dark-haired, green-eyed features, names like Fidelma, Loucette and Rikard. All were a part of her clan. When they left the haven of her studio, surely they would be given other identities by their new owners.
With the Artym doll's chartreuse eyes in place, she stitched thread through the tiny holes on the ceramic shoulders and limbs to the muslin torso. She set the body onto a stand where she would perform her magic. She glued a shaggy dark-haired high temperature wig onto the head. Reclining back in her seat, she stopped and stared.
"What is happening in the world today?" she asked, as if the doll would provide the answers. "Men washing up on foreign shores, dams exploding, pollution, hunger, war." She sat back in her chair, feeling her chest rise and tears come close to falling from her eyes. "I am not one to worry for the future, never was, but lately I feel the world is about to crumble." She combed the dolls hair with her fingers. "Can you help me?" Her own words struck her as ironic. Speaking to the doll as if it were a lover. One thing was for sure, this was going to be no ordinary doll. She was resurrecting a soul from her past and bringing him back to life.
Book excerpts.

redpajama_set_name: RedPajamaCommonCrawl


Hard to believe that we are halfway through 2017!
I hope you have taken some time this season to relax with your family and friends, enjoy the sunshine, have a burger, and soak up these warm summer evenings in Texas.
Hello Team GSMP: Salvador Miramontes Jr.
Sal joined Team GSMP in spring 2016 as our Marketing Specialist - Graphic Designer. Hailing from the Pacific Northwest region of Corvallis, OR, Sal has adjusted to our warm Texas summers nicely. He enjoys the outdoors, the river, and playing soccer through Austin Sport & Social Club. He's also been instrumental in leading expansion efforts of Lambda Theta Phi Latin Fraternity, Inc. to Texas State University.


text:
MD Dept. of Health – COVID-19 InfoAttention!
Proposed River Park Design Presented At Public Meeting
Passages of the Western Potomac Heritage Area2020-07-06T18:40:35+00:00November 5th, 2019|
Final feasibility study for project expected by end of year
CUMBERLAND — Members of the public were able to view a completed color map showing the numerous attractions planned for the proposed River Park at Canal Place.
Jim Christie, landscape designer with Civil & Environmental Consultants, Inc., unveiled the conceptual master plan during a public meeting Monday at the Western Maryland Railway Station.
Christie said much of the Potomac River is traveled by kayak, canoe and hikers.
"We have one missing link … and that is Cumberland," said Christie. "This area has not been able to take advantage of this incredible resource that runs through the heart of the town."
The river park would be located on the North Branch of the Potomac River behind Canal Place. Features would include two access points for boaters, a whitewater course, riverside trail, viewing area, parking and a fish passage ladder.
Christie said the attraction can work with or without the presence of the industrial dam located under the blue bridge between Maryland and West Virginia. He said a likely scenario would be to reduce the height of the dam about 2 feet. The purpose would be to reduce the water level behind the dam just enough to create more shoreline along the water's edge.
The master plan showed four eddies, or pools, created behind the attraction's rock barriers. The first pool would be just below the dam with three more further south on the river.
Christie said the plan for the river park is taking shape at a time when many projects at the location are coming together. Other projects in Cumberland include a $90 million state-approved plan to end combined sewer-stormwater overflows into the river. A storage tank and pipeline system are being installed along the river at Cumberland to prevent effluent from being dumped into the river.
In addition, interest in rewatering the the C&O Canal by the C&O Canal National Historic Park has resurfaced. City officials announced in September that $600,000 in federal dollars is being made available for a feasibility study for that project. Officials estimate that project to cost $25 million.
Roughly 40 people attended Monday's presentation by Christie. Most questions involved how the attractions would function together. The audience had a favorable reaction to the presentation.
Christie said the West Virginia Department of Natural Resources is supportive of the project.
A total cost for the river park and possible grant sources are to be included in the final version of the feasibility study, which Christie said would be completed by the end of the year.
He said once the study is complete, then permitting, water flow modeling and sediment quality studies will need to be conducted before grant dollars can be pursued.
"We believe this a tremendous opportunity for economic development for the area and also an attraction for the folks that live here and the folks that will come to visit the park," said Janice Keene, chair of the Canal Place board.
Follow staff writer Greg Larry on Twitter @GregLarryCTN.
13 Canal Street, Suite 301 Cumberland MD 21502
Web: passagesofthepotomac.org
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13 Canal Street, Room 301
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When you think of Orlando, what's the first thing that comes to mind? For many, it's a mouse named Mickey. What many people don't realize, is that there is far more to Orlando than just a mouse. After Disney: The Other Orlando , by Kelly Monaghan, covers everything that many people miss on their visits to Orlando because they are caught up in the mouse trap.
As a native to Orlando, I felt if anyone was qualified to review After Disney: The Other Orlando , I was. This book covers everything there is to do in Orlando, well, everything but Disney that is.
First of all, let me say that Orlando is a city of many seasons, and I don't mean the weather. We have our busy, slow, and unpredictable times of the year. For the most part, our busiest times coincide with whether or not the schools are open. Labor Day is one of the slowest days of the year and around Christmas, there is barely room to breath, let alone walk around a theme park. This book seems to cover them all and has a plan for every family.
Each activity is broke down into several parts: Before You Come, Getting There/Arriving At/Opening and Closing Times, Price of Admission, Special Events, Good Things to Know About, Your Day At, Best Attractions, and Touring Plans. The touring plans are the most important part for me, because that is what tells you what to hit and when to hit it, to save you from waiting in the really long lines.
I didn't think I would learn that much in the beginning, but after reading a few chapters, I realized, there was more to Orlando than even I was aware.
For example, if you want to eat at Mythos in Islands of Adventure, but don't want to pay to get into the park, you can visit Guest Relations for a dining pass. Guest Relations will put a holding charge on your credit card for a one day ticket for everyone in your party. In return, you all get a dining pass, which gives you access to the park for two and a half hours. After you are done eating, you must return the passes to guest relations, with a receipt from Mythos, within a half hour of paying your check, otherwise your credit card will get charged for one day passes for everyone in your group.
When looking over the touring plans, I found them to be pretty accurate for some of the activities. For other activities, I found the descriptions to be a little off. To fully test out the book and to see how accurate it really was, my family took it with us to Legoland Florida.
Legoland is the newest theme park to the "Orlando" area and has become quite popular among the younger crowd. I interviewed a few parents prior to my visit and found the reactions to be the same…it's okay, but not worth the price of admission (currently $75 for adults, and children, ages three to ten, are $65). I don't want this to turn into a review of a park that I personally found as thrilling as a dentist appointment, so here is what the book said about it and I will tell you if I agree.
Book: Most of the choices are fast food and not worth the prices they charge.
Dakster : I found this to be accurate, except for the fact that they list the apple fries station as a must hit. Personally, I found it to be a must miss.
Book: Similar to the dining options, the shops are no reason to visit the park unless you're nuts about Lego.
Dakster: This is very accurate. Unlike what you find at the house of mouse, there isn't a neat little gift shop at the end of every ride. I did find some key chains I've been chasing for a while though.
The touring plans seemed to be well laid out, but misguided. Even in the middle of the day (at least on the day we were there), the longest line I saw was 20 minutes. One ride, the book describes as a "Mummy Returns" for kids. My husband could see how that conclusion was drawn, but still thinks it was a little inaccurate, at best.
If you are looking for a book to give you some good information on Orlando and you don't care to read about Mickey Mouse, this is the book for you. After Disney: The Other Orlando is available on Amazon and select retailers nationwide and retails for $17.95.
In exchange for my time and efforts in reporting my opinion within this blog, I received a free review copy of this book. Even though I receive this benefit, I always give an opinion that is 100% mine.


text:
Small World Initiative® Blog
Featured Student: Chad Coarsey from Florida Atlantic University
May 21, 2015 / Florida Atlantic University/ Erika Kurt
If you subscribe to the Small World Initiative Facebook Group, you've probably seen many posts from Chad Coarsey, a bioengineering student at Florida Atlantic University. From Gram stains to agarose gels to extracts fluorescing under UV light, his posts are instructive and analytical, expressing the thrill of discovery-based research. Originally from North Carolina, Chad was drawn to FAU's tropical climate, where he boasts of going to the beach between classes. Yet, things didn't go so well at the beginning of college, when he was faced with a drug-resistant nosocomial infection that almost cost him his life. After a year long recovery, he became interested in understanding microbial virulence and the mechanisms of antibiotic resistance. He was determined to help combat the growing number of multi-drug resistant pathogens. In summer 2013, he took a microbiology course taught by Dr. Joseph Caruso and continued to do research with him, studying drug resistance in the human skin microbiota. When Dr. Caruso introduced Small World Initiative to FAU, he was thrilled to join the project. Chad, who has a congenital amputation of his left arm, developed his own aseptic technique allowing him to use only one hand. He feels that the independence he gets from the course has allowed him to become more efficient as a student and scientist, and has taught him patience. "Small World Initiative has sparked innovation in my academic life," said Chad. In the future, he will be pursuing further research in the M.S. Bioengineering program at FAU, and plans to explore novel antibiotic-producer screening technologies.
May 21, 2015 / Florida Atlantic University/ Erika Kurt/ Comment
Erika Kurt
ISU's Cyclones Develop New Antibiotic Assay Called "CLONE ZONE"
May 21, 2015 / Iowa State University/ Erika Kurt
Across the map, Small World Initiative students are devising new strategies to screen their soil bacteria for antibiotic activity. The screening process is akin to the discovery of penicillin, in which Alexander Fleming observed a zone of inhibition produced by the Penicillium mold. Yet every SWI student learns that there are many ways we can visualize scientific data. At Iowa State University, the Cyclones (the school mascot) have developed a new protocol called "CLONE ZONE," which allows them to observe antagonistic-interactions between soil bacteria and the tester strains (safe-relatives of clinically-relevant pathogens) grown under different culture conditions. The students, led by microbiology and plant pathology lecturer Claudia Lemper, grow their isolates in patches and then plug the patch with the end of a sterile Pasteur Pipette. This produces a core infused with the secreted metabolites, analogous to a Kirby Bauer disc, which is subsequently placed on a lawn or patch of the tester strain. The tester strain is then incubated at its optimal temperature or oxygen environment and later screened for inhibition, which would indicate the presence of antibiotic activity. This protocol provides yet another creative way of visualizing zones of inhibition that resembles art, with all the rigor of science.
May 21, 2015 / Iowa State University/ Erika Kurt/ Comment
105 Students and 2,500 Isolates: McGill's Systematic Approach to Crowdsourcing
May 21, 2015 / McGill University/ Erika Kurt
Samantha Gruenheid's class of 105 students at McGill University in Montreal, Canada, has no reason to despair. The class is split into lab cubicles of about 12 students each led by a teaching assistant. This fall semester, they collected soil samples from urban and suburban Montreal and cultured a whopping 2,500 bacterial isolates! The students work in pairs to prioritize two isolates for characterization. Recently, they obtained DNA sequences from the 16S ribosomal RNA genes of these isolates and identified various genera of potentially novel antibiotic-producing bacteria, including ones they had never heard of before. Among them were Brevibacillus, Chryseobacterium, and Dyella, a genus of bacteria that was recently discovered in Tokyo, Japan. Their isolates, many of which were isolated using Potato Dextrose Agar medium, were evenly split between Gram-positives and Gram-negatives. Gram-positive bacilli and actinomycete species typically predominate in traditional bacterial isolations, which skews the biodiversity students are able to observe. Their strategy sheds light into the culture conditions and techniques we can use to recover more diverse bacteria in the soil. Dr. Gruenheid joined Small World Initiative this past summer and is a professor of microbiology who studies host-pathogen interactions. "We're having so much fun, I love the course!" she said, speaking for herself as well as her students.
May 21, 2015 / McGill University/ Erika Kurt/ Comment


Hospitals in Khan Younis overwhelmed as number of people injured by Israeli air strikes continues to rise.
Israeli rockets have been reigning down on Gaza for more than two weeks now.
The Khan Younis district in the south appears to be the latest focal point, targeted by heavy bombardment in the past 24 hours.
Hospitals there are struggling to find beds for the influx of patients, many in critical condition.
Al Jazeera's Charles Stratford reports from the Nasser Hospital.