Wednesday, 2 August 2017

7th CPC: Fixation of Pension

7thCPC-Fixation-Pension

7th CPC: Fixation of Pension 

In implementation of Government's decision on the recommendation of the Seventh Central Pay Commission (7th CPC), orders have been issued vide Department of Pension & Pensioners' Welfare O.M. No. 38/37/16-P&PW(A) (i) dated 04.08.2016 for revision of provisions regulating pension/gratuity/ commutation of pension/family pension/disability pension/ex-gratia lump-sum compensation, etc. in respect of the employees retiring on or after 01.01.2016.v For revision of pension of pre-2016 civil pensioners, the 7th CPC recommended the following two formulations:
(i) Notional Pay of employees who retired prior to 01.01.2016 may be fixed in the Pay Matrix on the basis of the Pay Band and Grade Pay at which they retired, by adding the number of increments he/ she had earned in that level while in service, to the minimum of the corresponding level in the matrix. Fifty percent of the total amount so arrived at shall be the revised pension.

(ii) The pension, as had been fixed at the time of implementation of the 6th CPC recommendations, may be multiplied by 2.57 to arrive at an alternate value for the revised pension.
7th CPC recommended that the pensioners may be given the option of choosing the formulation which is more beneficial to them. Orders were issued for revision of pension as per Formulation (ii) above vide Department of Pension & Pensioners' Welfare O.M. No. 38/37/16-P&PW(A) (ii) dated 04.08.2016 and the pension disbursing authorities were advised to make payment of revised pension accordingly without waiting for the revised pension payment authority. A Committee under the chairmanship of Secretary, Department of Pension & Pensioners' Welfare was constituted to examine the feasibility of Formulation (i). The Committee observed that Formulation (i) as recommended by the 7th CPC might be difficult to implement in a large number of cases and this method may also cause anomalies.

In implementation of the recommendations of the aforesaid Committee, orders have been issued vide Department of Pension & Pensioners' Welfare O.M. No. 38/37/16-P&PW(A) dated 12.05.2017. It has been provided that the revised pension/family pension w.e.f. 01.01.2016 in respect of all Central civil pensioners/family pensioners may be revised by notionally fixing their pay in the pay matrix recommended by the 7th CPC in the level corresponding to the pay in the pay scale/pay band and grade pay at which they retired/died by notional pay fixation under each intervening Pay Commission based on the Formula for revision of pay. 50% of the notional pay as on 01.01.2016 shall be the revised pension and 30% of this notional pay shall be the revised family pension w.e.f. 1.1.2016. Higher of the two Formulations i.e. the pension/family pension already revised in accordance with this Department's OM dated 04.08.2016 or the revised pension/family pension as worked out by notional pay fixation method, shall be the revised pension/family pension w.e.f. 01.01.2016.

There were around 55.51 lakh pensioners/family pensioners (including defence pensioners/family pensioners) as on 31.03.2016. All Pension Sanctioning Authorities have been advised to accord top priority to the work of revision of pension and issue revised Pension Payment Authority in implementation of the above orders expeditiously.

There is no proposal for creation of any other organisation for pension related issues.
This was stated by the Minister of State for Personnel, Public Grievances and Pensions and Minister of State for Prime Minister's Office, Dr Jitendra Singh in a written reply to question by Adv. Narendra Keshav Sawaikar and Shri P. Nagarajan in the Lok Sabha today.

PIB

Employment to Differently Abled

Employment to Differently Abled 

Section 34 of the " The Rights of Persons with Disabilities Act, 2016" mandates every appropriate Government to appoint in every Government establishment, not less than four per cent of the total number of vacancies in the cadre strength in each group of posts meant to be filled with persons with benchmark disabilities of which, one per cent each shall be reserved for persons with benchmark disabilities under clauses (a), (b) and (c) and one per cent for persons with benchmark disabilities under clauses (d) and (e), namely:-
(a) blindness and low vision;
(b) deaf and hard of hearing;
(c) locomotor disability including cerebral palsy, leprosy cured, dwarfism, acid attack victims and muscular dystrophy;
(d) autism, intellectual disability, specific learning disability and mental illness;
(e) multiple disabilities from amongst persons under clauses (a) to (d) including deaf-blindness in the posts identified for each disabilities.
Section 34 of the Act also provides that the reservation in promotion shall be in accordance with such instructions as are issued by the appropriate Government from time to time.

Promotions to the higher grades are made as per provisions of the relevant Recruitment Rules. In some of the Recruitment Rules, provisions exist for promotion either on the basis of seniority in service or through Limited Departmental Competitive Examinations. The candidates, who do not qualify the Limited Departmental Competitive Examination are promoted on the basis of their inter-se-seniority in the feeder grade.
However, in cases where the departmental promotion test is the only mode of promotion, proposal to give promotion on the basis of the seniority or merit in service alone is not under consideration.

This was stated by the Minister of State for Personnel, Public Grievances and Pensions and Minister of State for Prime Minister's Office, Dr Jitendra Singh in a written reply to question by Shri Chandu Lal Sahu in the Lok Sabha today.

Agreements with Banks for easy deposit & withdrawals of EPF Contributions

Agreements with Banks for easy deposit & withdrawals of EPF Contributions 

The Employees' Provident Fund Organisation (EPFO) has tied up/entered into agreement with ten banks to collect EPFO dues and to make payments of Provident Fund (PF) withdrawals, pension and insurance to EPFO beneficiaries. These banks are State Bank of India, Punjab National Bank, Indian Bank, Allahabad Bank, Union Bank of India, Bank of Baroda, HDFC Bank, ICICI Bank, Axis Bank and Kotak Mahindra Bank.

The main objective of the multi banking arrangement is to provide more options to the employers to remit the Employees' Provident Fund (EPF) contribution directly from their bank accounts. This will not only make the transactions cost effective but also ensure real time transfer of funds through net banking.

This information was given by Shri Bandaru Dattatreya, the Minister of State (IC) for Labour and Employment, in a written reply to a question in Rajya Sabha, today.

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Functioning of Railway Recruitment Board

Functioning of Railway Recruitment Board 

Presently, there are 21 Railway Recruitment Boards (RRBs) across the country for catering to the requirements of various categories of Group 'C' posts of Zonal Railway(s) / Production Unit(s).
During the last three years, a total of 62,773 candidates have been empanelled for various categories of Group 'C' posts by all the 21 RRBs. Year-wise break-up is as under-

Year
Total candidates empanelled
2014-15
15191
2015-16
27995
2016-17
19587
Total
62773

Indian Railways is an organization having pan India character. The RRBs have been established based on territorial jurisdiction of the Indian railways and not on the basis of State(s), Zone(s) / Region(s). Candidates are free to apply to any RRB throughout the country in response to the advertisements; RRBs do not make any distinction on the basis of State(s), Region(s) / Area(s) / Locality, Caste(s), Gender(s) or Creed(s). No preference / relaxation is given to candidates belonging to any region.

This Press Release is based on the information given by the Minister of State for Railways Shri Rajen Gohain in a written reply to a question in Lok Sabha on 02.08.2017 (Wednesday).

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Inter-Ministry Swimming championship 2017-2018

Inter-Ministry Swimming championship 2017-2018.
No.15/1/2017-18-CCSCSB
Government of India
Ministry of Personnel, Public Grievances & Pensions
Department of Personnel & Training
CENTRAL CIVIL SERVICES CULTURAL AND SPORTS BOARD
Room No.361, 'B' Wing, 3rd Floor,
Lok Nayak Bhavan, New Delhi-3
Date: 31.07.2017
CIRCULAR

Sub: Inter-Ministry Swimming Championship 2017-18.

Central Civil Services Cultural and Sports Board is organizing Inter Ministry Swimming Championship 2017-18 on 28th - 29th August, 2017 at Dr. Shyama Prasad Mukherjee Swimming Pool, Mother Teresa Crescent Road, New Delhi. The Ministry/Department desirous to participate in the Tournament may send their entries in the prescribed performa (copy enclosed) along with the entry fee. The entry fee for the single event is Rs.30/- and for Team/Relay Championship is Rs. 150/-.

2. An individual cannot take part in more than three individuals events. Competition will not be held where less than 4(four) entries are received both in team and individual event. In case, at any time, it is found that a player included in the team is not eligible, the team could stand automatically disqualified from the tournament.

3. The entry should be sent in the prescribed form duly signed by the Welfare Officer/Under Secretary (Admn) concerned and should reach on or before 23.08.2017. No entry will be accepted at the venue. The rules and regulations governing the eligibility conditions for participation, etc. in the Inter-Ministry Tournament are available on the website of the Department of Personnel & Training (persmin.nic.in/DOPT/Welfare/Sports/About Sports Board).
(Kulbhushan Malhotra)
Secretary (CCSCSB)
Source: DoPT

Publishing in Web page of Department of Posts the New rates of Tariff on Introduction of GST

GST rate for Speed Post, Express Parcel Post and Agency Services (WUMT) is at the rate of 18% with effect from 1st July 2017.

Department of Posts the New rates of Tariff on Introduction of GST
Government of India
Ministry of Communications
Department of Post, Dak Bhawan
New Delhi-110001
No.PA / Book-I/6-7/GST /2016-1793
Dated: 24.07.2017
To,
The General Manager, CEPT,
Nazarbad,
Mysore, 570010,
Karnataka Circle.

Sub: - Publishing in Web page of Department of Posts the New rates of Tariff on Introduction of GST-reg.

On introduction of GST with effect from 1st July 2017, the following information is required to be published in Web page of India post. Necessary action may be taken for publishing the information in Web page of India Post.

In respect of PLI/ RPM products with effect from 1st July 2017, First Year Premium @ 4.50% and Subsequent Year premium (Second Year onwards) @ 2.25%".

2. The Full fledged Call Centre (1924) in operation in Dak Bhawan and the same has been provided with the FAQs and suggested answers on GST. The Services of the Call Centre (1924) may also be used for GST queries by the public.
Gp.Capt. Anil Kumar Gupta
Director (Accounts)

Mandating Aadhaar linkage to PAN cards

Mandating Aadhaar linkage to PAN cards
aadhaar-pan-link

Permanent Account Number (PAN) is the key identifier of taxable entity and aggregator of all financial transactions undertaken by one person. One PAN for one person is the guiding principle for allotment of PAN. However, for achieving the objective of one PAN to one assessee it is required to maintain uniqueness of PAN. The uniqueness of PAN is achieved by conducting a de-duplication check on all already existing allotted PAN against the data furnished by new applicant. Under the existing system of PAN only demographic data is captured. Some instances are found where multiple PANs have been allotted to one person or one PAN has been allotted to multiple persons despite the application of de-duplication process based on demographic data. Linkage of Aadhaar number into PAN database will allow a robust way of de-duplication as Aadhaar number is based on biometric attributes of finger prints and iris images. Further seeding of Aadhaar will allow the Income-tax Department to weed out any undetected duplicate PANs. It will also facilitate resolution of cases of one PAN allotted to multiple persons.

As on 27.7.2017, 11,44,211 PANs have been identified and deleted or de-activated in cases where multiple PANs were found allotted to one person. Similarly, as on 27.7.2017, 1,566 PANs have been identified as ‘Fake’ which were allotted to either non-existent person or in the names of persons with false identities. In this regard, the PAN service provider carries out onsite verification of PAN applications to verify identity and addresses of the applicant and share the report of such verification to the concerned Assessing Officer. On receipt of such report the assessing officer also conducts enquires and mark the PAN as “Fake”. If information of allotment of more than one PAN is received, the facility to delete or de-activate the PAN is available with the Assessing Officer through application software. Further, during 2004 to 2007, an exercise for de-duplication of PAN was conducted in the Department to identify probable duplicate PANs, which were consequently deleted or de-activated by the concerned assessing officers after examinations.

This was stated by Shri Santosh Kumar Gangwar, Minister of State for Finance in written reply to a question in Rajya Sabha today.

PIB

Expected DA: AICPIN for the month of June 2017


Expected DA: AICPIN for the month of June 2017

Consumer Price Index for Industrial Workers (CPI_IW) - June 2017
The All India CPI_IW for June, 2017 increased by two points and pegged at 280.

No.5/1/2017-CPI
GOVERNMENT OF INDIA
MINISTRY OF LABOUR & EMPLOYMENT
LABOUR BUREAU
'CLEREMONT’, SHIMLA-171004
DATED: 31st July, 2017
Press Release

Consumer Price Index for Industrial Workers (CPI-IW) - June, 2017

The All-India CPI-IW for June, 2017 increased by 2 points and pegged at 280 (two hundred and eighty). On 1-month percentage change, it increased by (+) 0.72 per cent between May, 2017 and June, 2017 when compared with the increase of (+) 0.73 per cent between the same two months a year ago.

The maximum upward pressure to the change in current index came from Food group contributing (+) 2.59 percentage points to the total change. At item level, Rice, Wheat, Fish Fresh, Eggs (Hen), Poultry (Chicken), Milk, Pure Ghee, Chillies Green, Onion, Brinjal, Cabbage, Cauliflower, Gourd, Green Coriander Leaves, Palak, Potato, Radish, Tomato, Torai, Coconut, Cooking Gas, Medicine (Allopathic), Toilet Soap, Tailoring Charges, etc. are responsible for the increase in index. However, this increase was checked by Arhar Dal, Masur Dal, Groundnut Oil, Mustard Oil, Chillies Dry, French Beans, Electricity Charges, Petrol, Flower/Flower Garlands, etc., putting downward pressure on the index.

The year-on-year inflation measured by monthly CPI-IW stood at 1.08 per cent for June, 2017 as compared to 1.09 per cent for the previous month and 6.13 per cent during the corresponding month of the previous year. Similarly, the Food inflation stood at (-) 1.28 per cent against (-) 1.63 per cent of the previous month and 8.33 per cent during the corresponding month of the previous year.

At centre level, Lucknow reported the maximum increase of 8 points followed by Agra (7 points) and Rajkot, Madurai, Varanasi, Quilon and Surat (6 points each). Among others, 5 points increase was observed in 8 centres, 4 points in 8 centres, 3 points in 9 centres, 2 points in 15 centres and 1 point in 13 centres. On the contrary, Darjeeling, Tripura, Belgaum, Rangapara-Tezpur and Chandigarh recorded maximum decrease of 2 points each followed by 1 point decrease in Guwahati. Rest of the 12 centres’ indices remained stationary.

The indices of 33 centres are above All-India Index and other 45 centres’ indices are below national average.

The next issue of CPI-IW for the month of July, 2017 will be released on Thursday, 31st August, 2017. The same will also be available on the office website www.labourbureaunew.gov.in.
(SHYAM SINGH NEGI)
DEPUTY DIRECTOR GENERAL
expected-da-july-2017-is-over

Revision of Additional Relief on death/disability of govt servant under NPS in 7th CPC: Railway Board Order RBE No. 78/2017


Revision of Additional Relief on death/disability of govt servant under NPS in 7th CPC: Railway Board Order RBE No. 78/2017

PC-VII No. 28/2017
RBE No.: 78/2017
GOVERNMENT OF INDIA (BHARAT SARKAR)
MINISTRY OF RAILWAYS (RAIL MANTRALAYA)
(RAILWAY BOARD)
No. 2016/F(E)III/1(1)/7
New Delhi, Dated : 31.07.2017
The GMs/FA&CAOs,
All Zonal Railways/Production Units,
(As per mailing list)

Subject: Revision of Additional Relief on death/disability of Government servants covered under New Pension Scheme (NPS) in pursuance of Government's decision on the recommendations of the 7th CPC - reg.

A copy of Department of Pension and Pensioners' Welfare (DOP&PW)'s O.M. No. 28/03/2017-P&PW(B) dated 30th May, 2017 on the above cited subject is enclosed for information and compliance.
These instructions shall apply mutatis mutandis on the Railways also. Rules 38, 49, 50 and 54 of CCS (Pension) Rules, 1972 and CCS (Extraordinary Pension) Rules, mentioned in DOP&PW's O.M. correspond to Rules 55, 69, 70 and 75 of the Railway Services (Pension) Rules, 1993 and Railway Services (Extraordinary Pension) Rules, 1993 respectively. The DOP&PW's O.M. No. 38/41/06/P&PW(A) dated 05.05.2009, referred to in their aforesaid O.M. dated 30.05.2017 has been circulated on the Railways vide this office letter No. 2008/AC-II/2 1/19 dated 29.05.2009.

2. Please acknowledge receipt.
sd/-
(G. Priya Sudarsani)
Joint Director, Finance (Estt.),
Railway Board.
D.A.: One.
7thcpc-additional-relief-to-nps-employees-on-death-disablity

Guidelines for fixation of pay of candidates working in Public Sector Undertakings etc., recommended for appointment by the Commission by method of recruitment by selection


Guidelines for fixation of pay of candidates working in Public Sector Undertakings etc., recommended for appointment by the Commission by method of recruitment by selection 

F.No.12/3/2017-Estt.(Pay-1)
Government of India
Ministry of Personnel, Public Grievances & Pensions
Department of Personnel & Training
North Block, New Delhi.
Dated 28.07.2017
OFFICE MEMORANDUM

Subject:- Guidelines for fixation of pay of candidates working in Public Sector Undertakings etc., recommended for appointment by the Commission by method of recruitment by selection - regarding.

Reference is invited to this Department's O.M.s No.12/1/88-Estt(Pay-I) dated 07.08.1989, OM No.12/1/96-Estt(Pay-I) dated 10.07.1998 and OM No.12/3/2009-Pay-I dated 30.03.2010 whereby guidelines for fixation of pay of candidates working in Public Sector Undertakings etc., on their appointment as direct recruits on selection through a properly constituted authority including departmental authorities, were issued.

2. Subsequent to the implementation of the recommendations of the 7th CPC and issuance of CCS(RP) Rules 2016, the system of running Pay Bands and Grade Pays have been replaced by pay matrix. Accordingly, in partial modification of this Department's OM No.12/1/88- Estt(Pay-I) dated 07.08.1989, O.M. No.12/1/96-Estt(Pay-I) dated 10.07.1998 and O.M. No.12/3/2009-Pay-I dated 30.03.2010 referred to above, the method of pay fixation in respect of those appointed on or after 01.01.2016 will be as under:-
" In case of candidates working in Public Sector Undertakings (PSUs), Universities, Semi-Government Institutions or Autonomous Bodies, who are appointed to a post as direct recruits on or after 01.01.2016 on selection through interview by a properly constituted agency including Departmental Authorities making recruitment directly, their initial basic pay shall be fixed at a stage in the Level of the post so that the pay and Dearness Allowance as admissible in the Government, protects the pay and Dearness Allowance drawn in the PSU etc.. If there is no such stage in the post, the pay shall be fixed at the stage next below that pay. If the maximum pay in the Level applicable to the post in which the person is appointed is less than such pay arrived at, his initial basic pay shall be fixed at such maximum pay of the post. Similarly, if the minimum pay in the Level applicable to the post in which such person is appointed is more than such pay arrived at, his initial basic pay shall be fixed at such minimum pay of the post. The pay fixed under this formulation will not exceed the highest cell value applicable for the Level of the post in the pay matrix, to which he is appointed."
3. The conditions for admissibility of pay protection shall be the same as stipulated in this Department's OMs dated 07.08.1989 and 10.07.1998 referred to above. 4. In so far as persons serving in the Indian Audit and Accounts Department are concerned, these orders are issued with the concurrence of the Comptroller and Auditor General of India. 5. These orders will be applicable w.e.f. 01.01.2016. 6. Hindi version will follow.

(Pushpender Kumar)
Under Secretary to the Government of India
TeI.No.23040 48
Source: DoPT

Boycott of Lunch on 01.08.2017 by all Ordnance Factories affiliated unions of INDWF


Boycott of Lunch on 01.08.2017 by all Ordnance Factories affiliated unions of INDWF

INDWF/Circular/2017/005
Date: 31.07.2017
CIRCULAR
To
All Affiliated Unions of INDWF

Dear Affiliates,
You are all aware that Government of India, Ministry of Defence, Department of Defence Production have declared vide their letter Dt 27.04.2017 that about 143 items Of Ordnance Factories manufactured products are being declared as non-core items and in future these items will be manufactured by private industries. Further, introduction of PPP Model in small arms group of Factories. FDI IO0% in Defence Sector, large scale privatisation in Defence, Withdrawal Of NPS, settlement of 7th CPC related issues are the major concern of Defence Civilian employees for which, INDWF represented to the Oefence Minister for a brief discussion and conducted various agitational programmes, Further, Central Trade unions under the leadership of Dr.G.Sanjaeva Reddy, ex-M.P., President, INTUC are also extending their Solidarity for the Defence employees problems for which National Convention is organised at Delhi on 08.08.2017 in which future course of action going to be decided.

AIDEF has requested vide their letter Dated 25.07.2017 to extend our support for the declared boycott Lunch on 01.08.2017. It has been decided that all the Unions affiliated to INDWF may join by Supporting the issues to achieve the demands.
Yours Sincerely,
sd/-
(R.SRINIVASAN)
General Secretary
Source: INDWF

Enhancement in the rate of Special Pension to Blinded Ex-servicemen under AO 606/75


Enhancement in the rate of Special Pension to Blinded Ex-servicemen under AO 606/75

No. 161/KSB/Policy/SPL PEN/C
Government of India
Ministry of Defence
Department of Ex-Servicemen Welfare
New Delhi, Dated 8th June, 2017
The Controller General of
Defence Accounts, (CGDA)
New Delhi.

Subject: Enhancement in the rate of Special Pension to Blinded Ex-servicemen under AO 606/75.

Sir,
In supersession of Government of India, Ministry .of Defence letter No. 12-SB(8)/52-2001/958/D(Res) dated 16th Nov.2001, I am directed to convey the sanction of the President to enhance the Special Pension to blinded Ex-Servicemen from Rs. 500/- p.m. to Rs. 4000/-per month with effect from June, 2017. The expenditure will he debited to relevant Head of account of Defence Services Estimates.

2. The sanction is issued with the concurrence of Ministry of Defence (Fin/Pen) vide their ID No 10(12)/2016/FIN/PEN dated 05/06/2017.
Yours faithfully,
(A. K. Pandey)
Under Secretary to the Government of India

Signed copy

CSD: Clarification on issued SOPs to all companies supplying Goods, Cars, Two Wheelers

CSD: Clarification on issued SOPs to all companies supplying Goods, Cars, Two Wheelers

GOVERNMENT OF INDIA
MINISTRY OF DEFENCE
CANTEEN STORES DEPARTMENT
DELHI, 119, M.K. ROAD,
MUMBAI - 400 020
Website: www.csdinida.com
Email: dgmfa@csdindia.com
Fax: 022-2208 3324
Tel: 022-2208 3325
Ref No.6/F&A/C&C/630
26 July 2017
All the Companies (Supplying Goods, Cars, Two Wheelers and etc., to CSD)
All CSD Depots

CLARIFICATION ON ISSUED 'SOPs' TO ALL COMPANIES SUPPLYING GOODS, CARS, TWO WHEELERS IN IMPLEMENTATION OF GST

1. Please refer this office letter No.6/F&A/C&C/556 dated 20 July 2017.

2. It is once again clarified that only 50% of GST rates will be charged to URCs and authorized customers
on purchase of other than AFD items and AFD items respectively. Though 50% refund mechanism is time consuming, CSD will take the responsibility of getting the same without charging URCs and end customers. This initiative has been taken by CSD to avoid timelags of benefit of 50% of GST rate to the authorized customers of URCs. However, cess will be levied totally in case of aerated drinks (Pepsi, Coco-cola etc) and cars at the applicable rates since no exemption has been granted towards cess.

3. All the Depot Managers are to educate the URCs and the end customers in case of AFD purchases on the above issue.
sd/-
(R.Purandar)
Wg Cdr
DGM(F&A)
Authority: www.csdindia.gov.in

CSD : FAQ on Implementation of GST

CSD : FAQ on Implementation of GST

FREQUENTLY ASKED QUESTIONS IMPLEMENTATION OF GST

ISSUES CONCERNING DEPOTS

Q. What will be the format of Purchase Orders in GST Regime?
A. Purchase orders in the existing VAT regime will continue after removing the columns such as VAT columns VAT, CST etc and by adding the following fields :-
(a) GSTN of respective depot
(b) GST rate applicable for the index.
(c) HSN Code for each index etc.,

Q. To whom to approach for obtaining GSTIN of suppliers, HSN Code & GST rate for each index?
A. Stores Branches have been collecting the GSTIN details of each Company and their Distribution Centres, HSN Code and GST rate for each index of all the Companies. The data will be shared in
due course of time.

Q. What is going to be the Unique Identification Number (UIN) of CSD for refund mechanism?
A. The clarification in this regard is awaited from Ministry of Finance. Applicability of UIN for obtaining 50% GST refund will be clarified at the earliest.

Q. Will 50% exemption of GST rates apply on sale of non CSD items at URC?
A. Ministry of Finance vide Notification No 06/2017 & 07/2017 both dated 28 June 2017 has exempted sale / supply of goods by URCs to end customers. No URC is entitled to sell non CSD items in the same premises including INCS. Hence, non CSD items sold by any URCs to end customers are not eligible for exemption of GST rates extended by Govt of India.

Q. What will be the format of Form 2 and Return Form 2?
A. These formats under the VAT regime should continue in the GST regime after removing fields such as VAT, CST Octroi etc and by adding the following fields :-
(a) HSN code by each index
(b) GST rate of each index
(c) GSTN of supplier as well as CSD depot and etc.

Q. Are Debit Note and Credit Note raised on companies required to be uploaded on GST network?
A. The depots will raise the debit notes and credit notes against the Companies towards short supply of goods, damaged goods and life expired goods which will be further uploaded to GST network clearly quoting the corresponding purchase invoice details. However, the debit notes and credit notes for non-supply, late supply, part supply, non-extension on CPS etc are not to be uploaded to GST network since these are raised towards the penalties and not related to the quantum of goods supplied.

Q. Change of HSN Code and GST rate?
A. HSN Code and GST rate is being mentioned in all circulars sent to suppliers with copy to all depots. For any changes/revision from time to time depots should maintain proper record and update regularly on receipt of circulars from HO.

Q. What is to be done in case of difference between GSTIN of firm circulated by HO and as annotated on invoice?
A. Though HO is complying data for GSTIN of each firm and will be shared later on, the correct GSTIN data will be available on bills received from firms and same data be complied by each depot depending upon its source of supply and regular checked/updated for each bill so received so that there is no mismatch in returns.

Q. Is sale of stores to URC located outside State will attract CST in GST Regime?
A. CST charged in VAT regime is subsumed in GST. Hence, interstate sale made by CSD Depots to URCs or any inter Depot transfer will not attract CST. The sales to URCs by CSD Depots are outside the scopes of GST. Hence, CSD Depots have to sale URCs situated within the state or outside the State at whole sale rates issued by F&A Branch. However, liquor is outside the purview of GST, hence sale of liquor made to interstate URCs will be loaded with CST.

Q. Is separate Notifications by State Govt towards SGST is required?
A. A letter duly signed by GM (CSD) addressed to State Govt. will be forwarded for passing of Notification by State Govt. for extending exemption of 50% SGST. Depots are to liaise with concerned authorities for issue of notification in this regard.

Q. What is the mechanism for filing of GST returns?
A. GST returns to be filed by depots can be uploaded to GST network through excel files. Hence, all the depots to record their purchases and sales meticulously in the existing automated environment viz ICSDS Phase-I, Fox Pro etc., and to prepare excel files at the end of each month and file the following returns through their respective Chartered Accountants (CAs).

GSTR-I
(Clearly showing sales to URCs as business to customers)
GSTR-2
GSTR-3

Q. Is filing of GST returns through Chartered Accountants mandatory?
A. Filing of GST Returns through Chartered Accountants is not mandatory. Depots can file all the GST Returns after preparing the same in Excel File. However, due to limitation of expertise at Depots and new system related to GST, it is advisable to file GST Returns through Chartered Accountants. This procedure will be akin to the procedure followed in the VAT regime. The Competent Authority has stopped hiring of Tax Consultants/Advocates who are not a qualified Chartered Accountant, as defined in Companies Act & CA Act.

Q. Is 50% exemption of GST applicable to CSD Staff at Depots?
A. 50% of GST rates exemption is extended to all the supplies by CSD to its authorized customers and to the URCs as per the Notification No. 07/2017 dated 28 June 2017 issued by Ministry of Finance. CSD Staff are authorized customers to purchase goods at CSD Depots as per existing procedure. Hence, there should not be any doubt on eligibility of 50% exemption of GST rates to the sales made to CSD Staff at depots.

Q. Is 50% exemption of GST applicable for Defence Civilians for purchase of AFD-I items like TV, Refrigerator, Two Wheelers and Four Wheelers?
A. 50% GST rate exemption has been extended to all the authorized customers vide Notification No. 07/2017 dated 28 June 2017. Hence all the authorized customers who purchase AFD-I items like TV, Refrigerator, Two Wheelers and Four Wheelers etc. including Defence Civilians will be authorized for 50% exemption in GST rates. Hence, rates applicable to Armed Forces Personnel will be equally applicable to all eligible authorized customers.

Q. Is QD to be calculated without 50% of GST rates inclusive in selling prices?
A. 50% of GST will be the cost to CSD after filing/accounting the exemption operation of 50% GST rate. Hence, it becomes cost for CSD and not any tax element. Hence, it should be considered for computation of QD. However, the same is being sent for clarification to CDA (CSD). After receipt of clarification, a separate instruction will be issued to all the Depots.

Q. What is billing mechanism for AFD-I items in GST regime?
A. AFD-I suppliers are to bill to the respective Depots by adding corresponding GST rate (100%). CSD Depot will make payment towards AFD-I items supplied by the companies including 100% GST amount. Further, Depots have to claim refund of 50% of GST rate by filing necessary GST Returns.

Q. Which account is to be used for GST refund purpose?
A. “Main Account” of Depot will be used for the purpose of GST Refund.

Q. Can HSN Code be same for two or more than two items?
A. HSN Code can be same for similar category of items.

Q. How to resolve different HSN Code intimated by Store Branch Circulars and HSN Code mentioned in the suppliers bill?
A. Different HSN Code as intimated by circulars issued by Store Branches and as mentioned in suppliers Bill can be resolved by referring to concerned Store Branch directly. However, HSN Code with dot in between as happened in case of HUL (3401.11.90) should be accepted since it is different way of presentation of HSN Code.

Q. Should HSN Code with 4 digit to be accepted?
A. As per notification No. 12/2017 dated 28 June 2017 issued by Ministry of Finance, a company with annual turnover in the preceding Financial Year of more than one crore fifty lakhs and up to 5 crores shall mention first 2 digits of HSN Code and annual turnover of more than 05 crores shall mention first 4 digits of HSN Code. Thus, HSN code with first 4 digits can also be accepted though the Store Branch circulars convey 8 digits.

Q. Can firm raise Debit/Credit Notes on CSD?
A. Yes. The firms can raise Debit/Credit Notes on CSD. Debit/Credit Notes raised by the firm will be on account of correcting errors in invoice amount due to factors such as short/excess supply, wrong pricing etc. Such Debit/Credit Notes will be part of GST returns filing in GSTR-I uploaded by firms.

Q. Can one Invoice contain items having different GST rates?
A. An invoice can contain items having different GST rates say 5%, 12%, 18% and 28%. An invoice should not be rejected on the grounds that items falling under different GST rates have been included in one invoice. However, companies have been advised to segregate the supplies to feature each category of GST rate at one place for easy accounting at Depots vide letter No. 6/F&A/C&C/GST/6335 dated 27 July 2017.

Q. Rejection of supplies from companies due to mismatch of invoice formats from the format issued by F&A Branch vide letter No.6/F&A/C&C/419 dated 16 June 2017
A. Complaints have been received from many companies stating that Depots are refusing delivery of goods against the orders on the pretext that invoice format are not matching with format circulated by F&A Branch vide above quoted letter. In this regard it is once again clarified that invoice format circulated by this office was “PURELY ADVISORY IN NATURE” covering small scale sole proprietorship to HUL. Hence, if the invoice is meeting basic requirements of GST law such as GSTIN, GST rate, CGST, SGST, IGST, and etc., all the depots are to accept the goods.

ISSUES CONCERNING SUPPLIERS

Q. What is going to be the Unique Identification Number (UIN) of CSD for refund mechanism?
A. The clarification in this regard is awaited from Ministry of Finance. Applicability of UIN for obtaining 50% GST refund will be clarified at the earliest.

Q. Are Debit Note and Credit Note raised on companies required to be uploaded on GST network?
A. The depots will raise the debit notes and credit notes against the Companies towards short supply of goods, damaged goods and life expired goods which will be further uploaded to GST network clearly quoting the corresponding purchase invoice details. However, the debit notes and credit notes for non-supply, late supply, part supply, non-extension on CPS etc are not to be uploaded to GST network since these are raised towards the penalties and not related to the quantum of goods supplied.

Q. What is to be done in case of difference between GSTIN of firm circulated by HO and as annotated on invoice?
A. Though HO is complying data for GSTIN of each firm and will be shared later on, the correct GSTIN data will be available on bills received from firms and same data be complied by each depot depending upon its source of supply and regular checked/updated for each bill so received so that there is no mismatch in returns.

Q. What is billing mechanism for AFD-I items in GST regime?
A. AFD-I suppliers are to bill to the respective Depots by adding corresponding GST rate (100%). CSD Depot will make payment towards AFD-I items supplied by the companies including 100% GST amount. Further, Depots have to claim refund of 50% of GST rate by filing necessary GST Returns.

Q. Should HSN Code with 4 digit to be accepted?
A. As per notification No. 12/2017 dated 28 June 2017 issued by Ministry of Finance, a company with annual turnover in the preceding Financial Year of more than one crore fifty lakhs and up to 5 crores shall mention first 2 digits of HSN Code and annual turnover of more than 05 crores shall mention first 4 digits of HSN Code. Thus, HSN code with first 4 digits can also be accepted though the Store Branch circulars convey 8 digits.

Q. Can firm raise Debit/Credit Notes on CSD?
A. Yes. The firms can raise Debit/Credit Notes on CSD. Debit/Credit Notes raised by the firm will be on account of correcting errors in invoice amount due to factors such as short/excess supply,
wrong pricing etc. Such Debit/Credit Notes will be part of GST returns filing in GSTR-I uploaded by firms.

Q. Can one Invoice contain items having different GST rates?
A. An invoice can contain items having different GST rates say 5%, 12%, 18% and 28%. An invoice should not be rejected on the grounds that items falling under different GST rates have been included in one invoice. However, companies have been advised to segregate the supplies to feature each category of GST rate at one place for easy accounting at Depots vide letter No. 6/F&A/C&C/GST/dated 27 July 2017.

Q. Rejection of supplies from companies due to mismatch of invoice formats from the format issued by F&A Branch vide letter No.6/F&A/C&C/419 dated 16 June 2017
A. Complaints have been received from many companies stating that Depots are refusing delivery of goods against the orders on the pretext that invoice format are not matching with format circulated by F&A Branch vide above quoted letter. In this regard it is once again clarified that invoice format circulated by this office was “PURELY ADVISORY IN NATURE” covering small scale sole proprietorship to HUL. Hence, if the invoice is meeting basic requirements of GST law such as GSTIN, GST rate, CGST, SGST, IGST, and etc., all the depots are to accept the goods.

ISSUES CONCERNING URCs

Q. Will 50% exemption of GST rates apply on sale of non CSD items at URC?
A. Ministry of Finance vide Notification No 06/2017 & 07/2017 both dated 28 June 2017 has exempted sale / supply of goods by URCs to end customers. No URC is entitled to sell non CSD items in the same premises including INCS. Hence, non CSD items sold by any URCs to end customers are not eligible for exemption of GST rates extended by Govt of India.

Q. Is sale of stores to URC located outside State will attract CST in GST Regime?
A. CST charged in VAT regime is subsumed in GST. Hence, interstate sale made by CSD Depots to URCs or any inter Depot transfer will not attract CST. The sales to URCs by CSD Depots are outside the scopes of GST. Hence, CSD Depots have to sale URCs situated within the state or outside the State at whole sale rates issued by F&A Branch. However, liquor is outside the purview of GST, hence sale of liquor made to interstate URCs will be loaded with CST.

Q. Is QD to be calculated without 50% of GST rates inclusive in selling prices?
A. 50% of GST will be the cost to CSD after filing/accounting the exemption operation of 50% GST rate. Hence, it becomes cost for CSD and not any tax element. Hence, it should be considered for computation of QD. However, the same is being sent for clarification to CDA (CSD). After receipt of clarification, a separate instruction will be issued to all the Depots.

Authority: www.csdindia.gov.in

Grant of paid holiday for Bye-Elections - DoPT Orders

Grant of paid holiday for Bye-Elections - DoPT Orders

Bye-Elections to fill the clear vacancies in the State Legislative Assemblies of Arunachal Pradesh and Nagaland on 29.07.2017 - Grant of paid holiday - regarding
Government of India

Ministry of Personnel, Public Grievances and Pensions
(Department of Personnel & Training)
Establishment (JCA-2) Section
North Block, New Delhi
Dated July 28, 2017
OFFICE MEMORANDUM

Subject: Bye-Elections to fill the clear vacancies in the State Legislative Assemblies of Arunachal Pradesh and Nagaland on 29.07.2017 - Grant of paid holiday - regarding

The undersigned is directed to say that in connection with the Bye-Elections to fill the clear vacancies in the State Legislative Assemblies of Arunachal Pradesh and Nagaland, the guidelines, already issued by DOPT vide 0M No.12/14/99-JCA dated 10/10/2001, would have to be followed for the Central Government Offices including Industrial Establishments in the concerned States.
2. The above instructions may be brought to the notice of all concerned.
sd/-
(D.K.Sengupta)
Deputy Secretary to the Government of India
Authority: http://dopt.gov.in/

Minimum educational qualification for recruitment in 7th CPC Pay Matrix Level l: Railway Board Order


Minimum educational qualification for recruitment in 7th CPC Pay Matrix Level l: Railway Board Order
GOVERNMENT OF INDIA
MINISTRY OF RAILWAYS
(RAILWAY BOARD)
RBE No. 73/2017
No. E(NG)II/2017/RR-1/12 (3192238)
New Delhi, dated 27.07.2017
The General Manager (P),
All Zonal Railways/Production Units,
(As per standard mailing list).

Sub: Minimum educational qualification for recruitment of staff from open market in Level-l of the pay matrix of 7th CPC.

Attention is invited to instructions issued, vide this Ministry’s letter under RBE No. 129/2013 dated 09.12.2013, laying down qualification for recruitment of staff from open market to posts in Pay Band-1 of Rs. 5200-20200 having Grade Pay- 1800/- (now Level-l of the pay matrix of 7th CPC), through all modes, against direct recruitment quota as 10th pass or ITI or equivalent or National Apprenticeship Certificate (NAC) granted by NCVT.

2. The qualifications have further been reviewed and it has been decided by Board that the minimum educational qualification for recruitment of staff in Level-l of the pay matrix of 7th CPC (earlier Grade Pay Rs 1800/-) in Civil Engineering, Mechanical, Electrical and S& T departments from open market, through all modes, will henceforth be as under:-
10th pass plus National Apprenticeship Certificate (NAC) granted by NCVT
OR
10th pass plus ITI.
3. For all other departments of the Railways, the minimum educational qualification will continue to be the same as mentioned in para-1 above.
4. Cases already under process will continue to be dealt in terms of earlier instructions.
Please acknowledge receipt.
Director Estt.(N )-II
Railway Board
Source: Railway Board

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