Revised Statement of fixation of pay under Central Civil Service (Revised Pay) Rules, 2016: issued on 1st Aug, 2016

Revised Statement of fixation of pay under Central Civil Service (Revised Pay) Rules, 2016: issued on 1st Aug, 2016

No.1-5/2016-IC

Government of India/ Bharat Sarkar
Ministry of Finance] Vitta Mantralaya
Department of Expenditure/ Vyaya Vibhag
(Implementation Cell, 7th CPC)

Room No. 214, The Ashok
New Delhi, the 1st August, 2016

OFFICE MEMORANDUM

Subject: Implementation of the recommendations of the 7th Central Pay Commission – fixation of pay and payment of arrears – instructions regarding.

The undersigned is directed to refer to this Ministry’s OM of even number dated 29.07.2016 regarding fixation of pay and payment of arrears and to say that the statement of fixation of pay under Central Civil Services (Revised Pay) Rules, 2016 annexed with the said OM dated 29.07.2016 stands superseded by the statement of fixation of pay under Central Civil Services (Revised Pay) Rules, 2016 enclosed at Annexure to this OM

(R.K Chaturvedi)
Joint Secretary to the Government of India

Statement of fixation of pay under Central Civil Service (Revised Pay) Rules, 2016

According to Para 2 of Ministry of Finance, Department of Expenditure (Implementation Cell, 7th CPC)’s OM No. No.1-5/2016-IC dated 29-07-2016, in pursuance of the CCS (RP) Rules, 2016, appropriate necessary action to fix the pay of the employees covered thereunder in the revised pay structure needs to be carried out forthwith in accordance with the provisions contained therein.The statement of fixation of pay in revised pay structure as per CCS (RP) Rules, 2016 be prepared in triplicate and one copy thereof be placed in the Service Book of the employee concerned and another copy made available to the concerned accounting authorities [Chief Controller of Accounts/Controller of Accounts/Accounts Officer] for post-check

Annexure

Statement of fixation of pay under Central Civil Service (Revised Pay) Rules, 2016

1. Name of the Employee :

2. Designation of the post in which pay is to be Fixed as on January 1, 2016 :

3. Status (substantive/ officiating) :

4. Pre-revised Pay Band and Grade Pay or Scale :

5. Existing Emoluments :
a. Basic Pay (Pay in the applicable Pay Band plus applicable Grade Pay or basic pay in the applicable scale) in the pre-revised structure as on January 1, 2016 :
b. Dearness Allowance sanctioned w.e.f. 01.01.2016 :
c. Existing emoluments (a+b) :

6. Basic pay ( Pay in the applicable Pay Band plus applicable Grade Pay or basic pay in the applicable scale) in the pre-revised structure as on January 1, 2016 :

7. Applicable Level in Pay Matrix corresponding to Pay Band and Grade Pay or scale shown at S.No 4 :

8. Amount arrived at by multiplying Sl. No. 5 by 2.57 :

9. Applicable Cell in the Level either equal to or just above the Amount at Sl. No. 8 :

10. Revised Basic Pay (as to Sl. No. 9) :

11. Stepped up pay with reference to the revised Pay of Junior, if applicable [Rule 7(8) and 7(10) of CCS (RP) Rules, 2016]. Name and pay of the junior also to be indicated distinctly. :

12. Revised pay with reference to the Substantive Pay in cases where the pay fixed in the officiating post is lower than the pay fixed in the substantive post if applicable [Rule 7(11)] :

13. Personal Pay, if any [Rule 7(7) and 7(8)] :

14. Non-Practicing Allowance as admissible at present in the existing pre-revised structure (in terms of para 4 of this OM) :

15. Date of next increment (Rule 10) and pay pay after grant of increment :

Date of Increment Pay after increment in applicable Level of Pay Matrix

16. Any other relevant information :

Date:
Signature & Designation of Head of Department
Office:

Click here for updated Finmin Order

Superseded Annexure:-

Central Civil Services (Classification, Control and Appeal) Rules 1965 – Guidelines regarding prevention of sexual harassment of women at the workplace

F. No. 11012/5/2016-Estt.A-III
Government of India
Ministry of Personnel, Public Grievances and Pensions
Department of Personnel & Training
Establishment Division

North Block, New Delhi — 110001
Dated August 2, 2016

OFFICE MEMORANDUM

Subject: Central Civil Services (Classification, Control and Appeal) Rules 1965 – Guidelines regarding prevention of sexual harassment of women at the workplace – regarding

Undersigned is directed to say that following enactment of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 [SHWW (PPR) Act] and notification of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Rules, 2013 [SHWW (PPR) Rules] on 09.12.2013, the Government notified the amendments to Central Civil Services (Conduct) Rules 1964 and Central Civil Services (Classification, Control and Appeal) Rules, 1965. The amendments and other salient features of the Act/ Rules was brought to the notice of all concerned vide Office Memorandum No. 11013/02/ 2014-Estt.A-III dated 27.11.2014.

2. Section 18 (1) of the SHWW(PPR) Act, 2013 provides that any person aggrieved with the recommendations made under sub-section (2) of section 13 or under clause (i) or clause (ii) of sub-section (3) of section 13 or sub-section (1) or sub-section (2) of section 14 or section 17 or non-implementation of such recommendations may prefer an appeal to the court or tribunal in accordance with provisions of the service rules applicable to said person or where no such service rules exist then, without prejudice to the provisions contained in any other law for the time being in force, the person aggrieved may prefer an appeal in such manner as may be prescribed.

3. In accordance with Section 18(i) of the SHWW (PPR) Act, 2013, it has been decided that in all cases of allegations of sexual harassment, the following procedure may be adopted:

Where a Complaint Committee has not recommended any action against the employee against whom the allegation have been made in a case involving allegations of sexual harassment, the Disciplinary Authority shall supply a copy of the Report of the Complaint Committee to the complainant and shall consider her representation, if any submitted, before coming to a final conclusion. The representation shall be deemed to be an appeal under section 18(i) of the Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013.

4. All Ministries/ Departments/Offices are requested to bring the above guidelines to the notice of all Disciplinary Authorities under their control. All cases, where final orders have not been issued may be processed as per these guidelines.

5. Hindi version will follow.

(Mukesh Chaturvedi)
Director (E)

DoPT Order

Central Secretariat Service (Amendment) Rules, 2016

MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSIONS
(Department of Personnel and Training)

NOTIFICATION

New Delhi, the 2nd August, 2016

G.S.R. 753(E) − In exercise of the powers conferred by the proviso to article 309 of the Constitution, the President hereby makes the following rules to amend the Central Secretariat Service Rules, 2009 namely:

1. Short title and commencement −(1) These rules may be called the Central Secretariat Service (Amendment) Rules, 2016.
(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Central Secretariat Service Rules, 2009 ,-
(A) for the words “Assistants’ Grade”, the words “Assistant Section Officers’ Grade”, wherever they occur, shall respectively be substituted;

(B) in rule 5, after sub-rule (1), the following note shall be inserted, namely :-
“Note: The authorised strength of the service shall be subject to variation to be indicated by the Government from time to time.”;

(C) after rule 6, the following note shall be inserted, namely :-
“Note: The cadre unit wise distribution of posts shall be subject to variation to be indicated by the Government from time to time.”;

(D) in the rule 11, after sub-rule (1), the following proviso shall be inserted, namely :-
“Provided that where sufficient number of eligible officers with five years’ approved service are not available, regular officers of Selection Grade with not less than three years’ of regular service in that grade and not less than ten years approved service from their appointment to the Grade-I, shall also be eligible for promotion.”;

(E) in rule 12,-
(I) in sub-rule (1),-
(i) for clause (a), the following clause shall be substituted, namely :-

“(a) The regular vacancies in the Section Officers’ Grade shall be filled by appointment of persons included in the Select List for Section Officers’ Grade comprising fifty per cent  from regular officers of Assistant Section Officers’ Grade who have rendered not less than eight years’ approved service in that Grade and fifty per cent. from persons selected through Limited Departmental Competitive Examination.

(ii) in clause (b), for the portion beginning with “ (b) The rules for the Limited Departmental Competitive Examination” and ending with “shall also be made by that Department”, the following shall be substituted, namely:-

(b) The rules for the Limited Departmental Competitive Examination referred to in clause (a) of this sub-rule shall be determined by regulations made by the Department of Personnel and Training:”;

(II) in sub-rule (2),-

(i) for clause (a), the following clause shall be substituted, namely:-

“(a) Seventy-five per cent. of the regular vacancies in the Assistant Section Officers’ Grade shall be filled by direct recruitment of graduates possessing computer proficiency as may be notified by the Department of Personnel and Training on the basis of results of a competitive examination held by the Staff Selection Commission once in a year, for this purpose and the remaining twenty-five per cent. vacancies shall be filled by appointment of persons included in the Select List for Assistant Section Officers’ Grade comprising fifteen per cent. of the total from the regular officers of Senior Secretariat Assistants’ Grade of the Central Secretariat Clerical Service who have rendered not less than ten years’ approved service in that Grade and ten per cent. from persons selected through Limited Departmental Competitive Examination for Senior Secretariat Assistant of Central Secretariat Clerical Service to be conducted by Staff Selection Commission, once in a year for this purpose.”;

(ii) in clause (c), the words “and the allotment of candidates from the result of this examination to the various cadre units shall also be made by that Department” shall be omitted;
(iii) clause (d) shall be renumbered as sub-rule (3);
(F) in rule 13, –
(i) sub-rule (2) shall be omitted ;
(ii) in sub-rule (3), the word, brackets and figure “and (2)” shall be omitted;

(G) for the rule 14, the following rule shall be substituted, namely :-

“14. Completion of Probation.-(1) Upon completion of the probation period or the extended probation period, if any, the appointing authority shall assess the performance of the officer, as per prescribed procedure, and shall declare either:-

(a) that the probation has been successfully completed;
(b) that the probation has not been successfully completed; or
(c) that the probation period is to be extended under sub-rule (3) of rule 13.

(2) When a directly recruited officer undergoing probation has successfully completed the probation to the satisfaction of the appointing authority, he shall be eligible for confirmation in the service and when such officer has not successfully completed his probation, he shall be discharged or reverted in accordance with rule 15.

(3) An officer shall continue to be on probation till he is confirmed under this rule or is discharged or reverted under rule 15.”;

(H) in rule 15, for sub-rule (4), the following sub-rule shall be substituted, namely :-

“(4) A member of the Service other than a direct recruit on probation in Assistant Section Officers’ Grade or Grade-I who is not considered suitable for continuance in that Grade during or at the end of the period of probation specified in sub-rule (1) of rule 13 or the extended period, if any, under sub-rule (3) of that rule, shall be reverted to the next lower grade of the Service or to the concerned grade of the Central Secretariat Clerical Service, as the case may be, from which he was appointed on probation to the grade of the Service:

Provided that an officer so reverted to the lower grade shall be reconsidered for appointment to the higher grade, on probation, only after completion of one year from the date of such reversion.”;

(I) in rule 17, in sub clause (v), for the figures “4200”, the figures “4600” shall be substituted;

(J) in rule 23, for the words “relax the requirement of the rule”, the words “relax in consultation with the Commission the requirement of the rule” shall be substituted;

(K) in rule 25, for the words, “the Scheduled Castes and the Scheduled Tribes”, the words “the Scheduled Castes, the Scheduled Tribes and Other Backward Classes” shall be substituted.

[F. No.1/8/2009-CS.I(P)]
ARCHANA VARMA, Jt. Secy.

Note: The principal rules were published vide number G.S.R.140 (E) dated the 27th February, 2009 and subsequently amended by:-

S.No. Notification No. Dated
1. G.S.R.759 (E) 15th September, 2010

THE GAZETTE OF INDIA Notification

DA with effect from 1st July 2016

DA with effect from 1st July 2016

DA with effect from 1st July 2016
= [ (263+264+266+269+270+269+269+267+
268+271+275+277)/12]-(261.4)X100/261.4 =  2.91 %

Since 7th Pay Commission  (New Formula)
Month	All India Index	% of Increase
Jan-16	269	0.48
Feb-16	267	0.93
Mar-16	268	1.38
Apr-16	271	1.86
May-16	275	2.4
Jun-16	277	2.91

Frequently Asked Questions (FAQs) on Goods and Services Tax (GST)

Frequently Asked Questions (FAQs) on Goods and Services Tax (GST)

Following are the answers to the various frequently asked questions relating to GST:

Question 1.What is GST? How does it work?
Answer: GST is one indirect tax for the whole nation, which will make India one unified common market.
GST is a single tax on the supply of goods and services, right from the manufacturer to the consumer. Credits of input taxes paid at each stage will be available in the subsequent stage of value addition, which makes GST essentially a tax only on value addition at each stage. The final consumer will thus bear only the GST charged by the last dealer in the supply chain, with set-off benefits at all the previous stages.


Question 2. What are the benefits of GST?
Answer: The benefits of GST can be summarized as under:
For business and industry
Easy compliance: A robust and comprehensive IT system would be the foundation of the GST regime in India. Therefore, all tax payer services such as registrations, returns, payments, etc. would be available to the taxpayers online, which would make compliance easy and transparent.

• Uniformity of tax rates and structures: GST will ensure that indirect tax rates and structures are common across the country, thereby increasing certainty and ease of doing business. In other words, GST would make doing business in the country tax neutral, irrespective of the choice of place of doing business.
• Removal of cascading: A system of seamless tax-credits throughout the value-chain, and across boundaries of States, would ensure that there is minimal cascading of taxes. This would reduce hidden costs of doing business.
• Improved competitiveness: Reduction in transaction costs of doing business would eventually lead to an improved competitiveness for the trade and industry.
• Gain to manufacturers and exporters: The subsuming of major Central and State taxes in GST, complete and comprehensive set-off of input goods and services and phasing out of Central Sales Tax (CST) would reduce the cost of locally manufactured goods and services. This will increase the competitiveness of Indian goods and services in the international market and give boost to Indian exports. The uniformity in tax rates and procedures across the country will also go a long way in reducing the compliance cost.

For Central and State Governments

• Simple and easy to administer: Multiple indirect taxes at the Central and State levels are being replaced by GST. Backed with a robust end-to-end IT system, GST would be simpler and easier to administer than all other indirect taxes of the Centre and State levied so far.
• Better controls on leakage: GST will result in better tax compliance due to a robust IT infrastructure. Due to the seamless transfer of input tax credit from one stage to another in the chain of value addition, there is an in-built mechanism in the design of GST that would incentivize tax compliance by traders.
• Higher revenue efficiency: GST is expected to decrease the cost of collection of tax revenues of the Government, and will therefore, lead to higher revenue efficiency.

For the consumer

• Single and transparent tax proportionate to the value of goods and services: Due to multiple indirect taxes being levied by the Centre and State, with incomplete or no input tax credits available at progressive stages of value addition, the cost of most goods and services in the country today are laden with many hidden taxes. Under GST, there would be only one tax from the manufacturer to the consumer, leading to transparency of taxes paid to the final consumer.
• Relief in overall tax burden: Because of efficiency gains and prevention of leakages, the overall tax burden on most commodities will come down, which will benefit consumers.

Question 3. Which taxes at the Centre and State level are being subsumed into GST?
Answer:
At the Central level, the following taxes are being subsumed:
a. Central Excise Duty,
b. Additional Excise Duty,
c. Service Tax,
d. Additional Customs Duty commonly known as Countervailing Duty, and
e. Special Additional Duty of Customs.
At the State level, the following taxes are being subsumed:
a. Subsuming of State Value Added Tax/Sales Tax,
b. Entertainment Tax (other than the tax levied by the local bodies), Central Sales Tax (levied by the Centre and collected by the States),
c. Octroi and Entry tax,
d. Purchase Tax,
e. Luxury tax, and
f. Taxes on lottery, betting and gambling.


Question 4. What are the major chronological events that have led to the introduction of GST?
Answer: GST is being introduced in the country after a 13 year long journey since it was first discussed in the report of the Kelkar Task Force on indirect taxes. A brief chronology outlining the major milestones on the proposal for introduction of GST in India is as follows:

a. In 2003, the Kelkar Task Force on indirect tax had suggested a comprehensive Goods and Services Tax (GST) based on VAT principle.
b. A proposal to introduce a National level Goods and Services Tax (GST) by April 1, 2010 was first mooted in the Budget Speech for the financial year 2006-07.
c. Since the proposal involved reform/ restructuring of not only indirect taxes levied by the Centre but also the States, the responsibility of preparing a Design and Road Map for the implementation of GST was assigned to the Empowered Committee of State Finance Ministers (EC).
d. Based on inputs from Govt of India and States, the EC released its First Discussion Paper on Goods and Services Tax in India in November, 2009.
e. In order to take the GST related work further, a Joint Working Group consisting of officers from Central as well as State Government was constituted in September, 2009.
f. In order to amend the Constitution to enable introduction of GST, the Constitution (115th Amendment) Bill was introduced in the Lok Sabha in March 2011. As per the prescribed procedure, the Bill was referred to the Standing Committee on Finance of the Parliament for examination and report.
g. Meanwhile, in pursuance of the decision taken in a meeting between the Union Finance Minister and the Empowered Committee of State Finance Ministers on 8th November, 2012, a ‘Committee on GST Design’, consisting of the officials of the Government of India, State Governments and the Empowered Committee was constituted.
h. This Committee did a detailed discussion on GST design including the Constitution (115th) Amendment Bill and submitted its report in January, 2013. Based on this Report, the EC recommended certain changes in the Constitution Amendment Bill in their meeting at Bhubaneswar in January 2013.
i. The Empowered Committee in the Bhubaneswar meeting also decided to constitute three committees of officers to discuss and report on various aspects of GST as follows:-
(a) Committee on Place of Supply Rules and Revenue Neutral Rates;
(b) Committee on dual control, threshold and exemptions;
(c) Committee on IGST and GST on imports.
j. The Parliamentary Standing Committee submitted its Report in August, 2013 to the Lok Sabha. The recommendations of the Empowered Committee and the recommendations of the Parliamentary Standing Committee were examined in the Ministry in consultation with the Legislative Department. Most of the recommendations made by the Empowered Committee and the Parliamentary Standing Committee were accepted and the draft Amendment Bill was suitably revised.
k. The final draft Constitutional Amendment Bill incorporating the above stated changes were sent to the Empowered Committee for consideration in September 2013.
l. The EC once again made certain recommendations on the Bill after its meeting in Shillong in November 2013. Certain recommendations of the Empowered Committee were incorporated in the draft Constitution (115th Amendment) Bill. The revised draft was sent for consideration of the Empowered Committee in March, 2014.
m. The 115th Constitutional (Amendment) Bill, 2011, for the introduction of GST introduced in the Lok Sabha in March 2011 lapsed with the dissolution of the 15th Lok Sabha.
n. In June 2014, the draft Constitution Amendment Bill was sent to the Empowered Committee after approval of the new Government.
o. Based on a broad consensus reached with the Empowered Committee on the contours of the Bill, the Cabinet on 17.12.2014 approved the proposal for introduction of a Bill in the Parliament for amending the Constitution of India to facilitate the introduction of Goods and Services Tax (GST) in the country. The Bill was introduced in the Lok Sabha on 19.12.2014, and was passed by the Lok Sabha on 06.05.2015. It was then referred to the Select Committee of Rajya Sabha, which submitted its report on 22.07.2015.

Question 5.How would GST be administered in India?
Answer: Keeping in mind the federal structure of India, there will be two components of GST – Central GST (CGST) and State GST (SGST). Both Centre and States will simultaneously levy GST across the value chain. Tax will be levied on every supply of goods and services. Centre would levy and collect Central Goods and Services Tax (CGST), and States would levy and collect the State Goods and Services Tax (SGST) on all transactions within a State. The input tax credit of CGST would be available for discharging the CGST liability on the output at each stage. Similarly, the credit of SGST paid on inputs would be allowed for paying the SGST on output. No cross utilization of credit would be permitted.

Question 6.How would a particular transaction of goods and services be taxed simultaneously under Central GST (CGST) and State GST (SGST)?
Answer :The Central GST and the State GST would be levied simultaneously on every transaction of supply of goods and services except on exempted goods and services, goods which are outside the purview of GST and the transactions which are below the prescribed threshold limits. Further, both would be levied on the same price or value unlike State VAT which is levied on the value of the goods inclusive of Central Excise.
A diagrammatic representation of the working of the Dual GST model within a State is shown in Figure 1 below.

Figure 1: GST within State

Question 7.Will cross utilization of credits between goods and services be allowed under GST regime?
Answer : Cross utilization of credit of CGST between goods and services would be allowed. Similarly, the facility of cross utilization of credit will be available in case of SGST. However, the cross utilization of CGST and SGST would not be allowed except in the case of inter-State supply of goods and services under the IGST model which is explained in answer to the next question.

Question 8. How will be Inter-State Transactions of Goods and Services be taxed under GST in terms of IGST method?
Answer: In case of inter-State transactions, the Centre would levy and collect the Integrated Goods and Services Tax (IGST) on all inter-State supplies of goods and services under Article 269A (1) of the Constitution. The IGST would roughly be equal to CGST plus SGST. The IGST mechanism has been designed to ensure seamless flow of input tax credit from one State to another. The inter-State seller would pay IGST on the sale of his goods to the Central Government after adjusting credit of IGST, CGST and SGST on his purchases (in that order). The exporting State will transfer to the Centre the credit of SGST used in payment of IGST. The importing dealer will claim credit of IGST while discharging his output tax liability (both CGST and SGST) in his own State. The Centre will transfer to the importing State the credit of IGST used in payment of SGST.Since GST is a destination-based tax, all SGST on the final product will ordinarily accrue to the consuming State.

A diagrammatic representation of the working of the IGST model for inter-State transactions is shown in Figure 2 below.

Question 9. How will IT be used for the implementation of GST?
Answer: For the implementation of GST in the country, the Central and State Governments have jointly registered Goods and Services Tax Network (GSTN) as a not-for-profit, non-Government Company to provide shared IT infrastructure and services to Central and State Governments, tax payers and other stakeholders. The key objectives of GSTN are to provide a standard and uniform interface to the taxpayers, and shared infrastructure and services to Central and State/UT governments.

GSTN is working on developing a state-of-the-art comprehensive IT infrastructure including the common GST portal providing frontend services of registration, returns and payments to all taxpayers, as well as the backend IT modules for certain States that include processing of returns, registrations, audits, assessments, appeals, etc. All States, accounting authorities, RBI and banks, are also preparing their IT infrastructure for the administration of GST.

There would no manual filing of returns. All taxes can also be paid online. All mis-matched returns would be auto-generated, and there would be no need for manual interventions. Most returns would be self-assessed.


Question 10. How will imports be taxed under GST?
Answer : The Additional Duty of Excise or CVD and the Special Additional Duty or SAD presently being levied on imports will be subsumed under GST. As per explanation to clause (1) of article 269A of the Constitution, IGST will be levied on all imports into the territory of India. Unlike in the present regime, the States where imported goods are consumed will now gain their share from this IGST paid on imported goods.

Question 11. What are the major features of the Constitution (122nd Amendment) Bill, 2014?
Answer : The salient features of the Bill are as follows:

g. Conferring simultaneous power upon Parliament and the State Legislatures to make laws governing goods and services tax;
h. Subsuming of various Central indirect taxes and levies such as Central Excise Duty, Additional Excise Duties, Service Tax, Additional Customs Duty commonly known as Countervailing Duty, and Special Additional Duty of Customs;
i. Subsuming of State Value Added Tax/Sales Tax, Entertainment Tax (other than the tax levied by the local bodies), Central Sales Tax (levied by the Centre and collected by the States), Octroi and Entry tax, Purchase Tax, Luxury tax, and Taxes on lottery, betting and gambling;
j. Dispensing with the concept of ‘declared goods of special importance’ under the Constitution;
k. Levy of Integrated Goods and Services Tax on inter-State transactions of goods and services;
l. GST to be levied on all goods and services, except alcoholic liquor for human consumption. Petroleum and petroleum products shall be subject to the levy of GST on a later date notified on the recommendation of the Goods and Services Tax Council;
m. Compensation to the States for loss of revenue arising on account of implementation of the Goods and Services Tax for a period of five years;
n. Creation of Goods and Services Tax Council to examine issues relating to goods and services tax and make recommendations to the Union and the States on parameters like rates, taxes, cesses and surcharges to be subsumed, exemption list and threshold limits, Model GST laws, etc. The Council shall function under the Chairmanship of the Union Finance Minister and will have all the State Governments as Members.

Question 12. What are the major features of the proposed registration procedures under GST?
Answer: The major features of the proposed registration procedures under GST are as follows:

i. Existing dealers: Existing VAT/Central excise/Service Tax payers will not have to apply afresh for registration under GST.
ii. New dealers: Single application to be filed online for registration under GST.
iii. The registration number will be PAN based and will serve the purpose for Centre and State.
iv. Unified application to both tax authorities.
v. Each dealer to be given unique ID GSTIN.
vi. Deemed approval within three days.
vii. Post registration verification in risk based cases only.

Question 13. What are the major features of the proposed returns filing procedures under GST?
Answer: The major features of the proposed returns filing procedures under GST are as follows:

a. Common return would serve the purpose of both Centre and State Government.
b. There are eight forms provided for in the GST business processes for filing for returns. Most of the average tax payers would be using only four forms for filing their returns. These are return for supplies, return for purchases, monthly returns and annual return.
c. Small taxpayers: Small taxpayers who have opted composition scheme shall have to file return on quarterly basis.
d. Filing of returns shall be completely online. All taxes can also be paid online.

Question 14. What are the major features of the proposed payment procedures under GST?
Answer: The major features of the proposed payments procedures under GST are as follows:

i. Electronic payment process- no generation of paper at any stage
ii. Single point interface for challan generation- GSTN
iii. Ease of payment – payment can be made through online banking, Credit Card/Debit Card, NEFT/RTGS and through cheque/cash at the bank
iv. Common challan form with auto-population features
v. Use of single challan and single payment instrument
vi. Common set of authorized banks
vii. Common Accounting Codes

PIB

Notification issued by the Judicial Committee on OROP

Notification issued by the Judicial Committee on OROP 

Date: 02.08.2016
New Delhi

Government of India in Ministry of Defence, Department of Ex-Servicemen, constituted through is order dated 14.12.2015, a Committee to examine and make recommendations on references pertaining to the implementation of OROP scheme, framed by them. A public notice was issued on 13.04.2016, inviting representations from Defence forces, Pensioners/Family Pensioners, Defence Pensioners Associations by 29.04.2016 regarding anomalies, if any, in implementation of the scheme. The date of receiving representations was extended upto 15.05.2016.

2. Taking into account, the various representations that were received in response to the public notice, Department of Ex-Servicemen Welfare, Ministry of Defence referred the following questions to the Commission, through their letter dated 20th July, 2016.

(i) Whether the benefit of OROP is to be extended to Reservists.

(ii) Whether the decision to grant benefit of MACP under OROP only to Pensioners who have actually earned requires any modification.

(iii) Whether pension tables for more than 33 years of qualifying service are to be prepared.

(iv) Whether the methodology followed for fixation of pension under ORRP in the absence of actual retirees in the same rank and same qualifying service for the below mentioned categories requires any modification:

(a) Regular Lt. & Capt. Getting same pension as Honorary Lieutenant & Captain.
(b)Doctors of AMC/ADC/RVC for the rank of Lieutenant, Captain & Major under OROP getting same as Hony Lt & Hony Capt.
(c) Doctors of AMC/ADC/RVC for the rank getting lower than the regular commissioned officers of the rank of Major.
(d) TA personnel for the rank of Captain/Major and Lt Col getting the same pension.
(e) Lieutenant/Captain and Major in MNS category where data is blank.
(f) Rank of Major in Regular Commissioned Officers getting less than Major in EC and SSC category.
(V) Whether the methodology followed for fixation of pension under OROP for invalidated out war injury pensioners and liberalized family pensioners requires any modification in pension fixation formula.
(VI ) Whether in the case of JCO/ORS, the pension is to be paid on the basis of the last rank held instead of last rank pensioned under OROP.

3.  The Commission proposes to have the benefit of the views of Defence Forces pensioners, Family Pensioners, as well as the three service Headquarters of Army, Navy and Air Force, to enable it to submit a report on the questions referred to it.

4. With a view to facilitate and enable the Ex-servicemen to make the representations at places easily accessible to them, it is proposed; to hold the hearings at the following places where the density of ex­servicemen /pensioners is high; and on the dates indicated below:

S.No.	Place of Visit	Date of Visit
1	Chandigarh	17.08.2016
2	Jammu	18.08.2016
3	Delhi	19.08.2016
4	Bengaluru	22.08.2016
5	Chennai	23.08.2016
6	Kochi	24.08.2016
7	Visakhapatanam	26.08.2016
8	Pune	29.08.2016
9	Ahmedabad	3.08.2016
10	Jaipur	31.08.2016
11	Yol Himachal	02.09.2016
12	Dehradun	06.09.2016
13	Lucknow	07.09.2016
14	Patna (Danapur)	08.09.2016
15	Guwahati	13.09.2016
16	Kolkata	14.09.2016
17	Gopalpur/Balasore Bhubneshwar	15.09.2016
18	Bhopal	20.09.2016
19	Hyderabad	21.09.2016

Such of the Ex-Servicemen/Associations who intend to appear before the commissions to make representations, may avail the facility at the stations mentioned above nearest to their places of their residence. The timings of the sittings at each place and the venue will be informed shortly before the sittings at the concerned place.

sd/
(Justice L. Narasimha Reddy)

Source : desw.gov.in