Posts Tagged ‘FAQ’

FAQ on Allowance, Leave, MACP, LTC, Seniority and Reservation

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FAQ on Allowance, Leave, MACP, LTC, Seniority and Reservation

FAQ on Allowance, Leave, ACP, MACP, LTC, Seniority, Sexual Harassment, Administrative Tribunals, Compassionate Appointment, Non Functional Upgradation, Joint Consultative and Arbitration and Reservation

FAQ on Various Subjects

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Allowance Download
Allowance (Supplement) Download
Allowance (CEA, OTA/NDA, Honorarium/Fee, Leave) Download
Leave Download
Policy of Reservation to SCs, STs and OBCs Download
Policy of Reservation to Ex-Serviceman Download
Policy of Reservation to Persons with Disabilities Download
ACP/MACP Schemes Download
Sexual Harassment of Women at Working Place Download
Flexible Complementing Scheme Download
Time limit for disposal of Disciplinary Cases Link
Administrative Tribunals Download
Compassionate Appointment Download
Compassionate Appointment (New) Download
Recruitment Rules Download
Non Functional Upgradation (NFU) Download
LTC Download
LTC (NEW) Download
Seniority Download
Joint Consultative and Arbitration Download
Related to UPSC, APAR and Commercial Employment after Retirement Download

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Be the first to comment - What do you think?  Posted by admin - November 9, 2018 at 8:21 pm

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FAQ for Central Civil Services – Pension Procedure

FAQ for Central Civil Services – Pension Procedure

Frequently Asked Questions (FAQs)
(Central Civil Services)

6. PENSION PROCEDURE

(6.1) What is the meaning of the following terms?
(a) Pension Disbursing Authority
(b) Pension Sanctioning Authority
(c) PPO Issuing Authority

(a) Pension Disbursing Authority : Bank Branch/Treasury/Post/PAO Office paying your pension
(b) Pension Sanctioning Authority: The authority who sanctioned your pension before forwarding the case to Accounts.
(c) PPO Issuing Authority: Generally, the Pay & Account Officer is the PPO issuing authority.

(6.2) What should a Government servant do to claim his pension?
During service each Govt. servant should satisfy himself that service is being verified and recorded so in the service book and that there are no gaps in this. He should also ensure that nomination for all payments due to him are current and valid. Six months prior to the retirement date, a Government servant is required to furnish certain information (e.g. joint photo with spouse, family details, name of the branch of the authorized bank through which he desires to draw his pension etc.) to his Head of Office in the prescribed Form No. 5. The Head of Office is required to undertake the work of preparation of pension papers in Form No. 7 one year before the date on which a Government servant is due to retire on superannuation. After complying with the requirements of CCS Pension Rules 59 & 60, the Head of Office has to forward to the Pay & Accounts Officer Form 5 and Form 7 duly completed with a covering letter in Form 8 along with service book of the Government servant duly completed up-to-date and any other documents relied upon for the verification of service, not later than six months before the date of retirement of the Government servant.

(6.3) Who is to authorize the pension?
On receipt of pension papers from Head of Office, the Pay & Accounts Officer concerned will, after applying requisite checks, assess the amount of pension and issue the Pension Payment Order (both halves of Pension Payment Order, i.e. disburser’s portion and pensioner’s portion) not later than one month in advance of the date of retirement of the Government servant with forwarding authority letter, duly inksigned and embossed, to Central Pension Accounting Office (CPAO) who in turn will generate on computer a Special Seal Authority on the basis of details given in the Pension Payment Order and authority letter of the Pay & Accounts Officer and forward disburser’s half of PPO with Special Seal Authority to the Central Pension Processing Centre (CPPC) of the concerned authorized Bank. The Pay & Accounts officer after ascertaining that the special seal of authority has been issued shall send pensioners’ half of PPO to be handed over to the retiring employee. However, if the employee opts to take the PPO from bank, both halves shall be sent to CPAO. All records will be maintained in the CPPC and the disbursing branch, will make the payments to the pensioner on authorization of payment of pension by the CPPC. The CPPC however is only the back office for processing pensions, all pension related problems/grievances of the pensioners will continue to be handled by the concerned paying branch as before.

(6.4) What is to be done in case the pension has not been fixed correctly?
The Pay & Accounts Officer while issuing the pension authorization will forward one copy of the pension calculation sheet (out of three received by him from the Head of Office) as certified by the Head of Office and countersigned by him (Pay & Accounts Officer) to the pensioner along with the intimation of his having sent the pension payment authority/PPO to the CPAO. In case it is found from the pension calculation sheet that pension has been fixed incorrectly, the matter may be taken-up with the Head of Office. PAO concerned, if necessary, will issue an amendment authority letter to Central Pension Accounting Office for onward transmission to the CPPC to carry out necessary amendments in both halves of PPO.

Be the first to comment - What do you think?  Posted by admin - November 8, 2018 at 8:41 am

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FAQ on Pension Policy (Central Civil Services)

FAQ on Pension Policy (Central Civil Services) – Latest Updation

Frequently Asked Questions (FAQs)
(Central Civil Services)

1. PENSION POLICY

(Last Updated : 18.04.2018)

(1.1) Which rules govern pension and gratuity to the employees retiring from Central Government Civil Departments.
Pension and gratuity of the employees retiring from Central Government Departments is regulated by the Central Civil Services (Pension) Rules, 1972. There are separate rules regarding pension and gratuity of Railway employees and Defence personnel.

(1.2) Is the date of voluntary retirement treated as duty?
Yes, the date of voluntary retirement is treated as duty (Rule 5).

(1.3) Who is eligible for pension?
A Govt. servant appointed in a pensionable establishment on or before 31.12.2003 and retires from Government service with a qualifying service of 10 years or more is eligible for pension (Rule 2, 49).

(1.4) How is pension calculated?
W.e.f. 1.1.2006, pension is calculated @ 50% of emoluments (last pay) or average emoluments (for last 10 months), whichever is more beneficial to the retiring Govt. servant. (Rule 49).

(1.5) What happens to the departmental proceedings instituted against a Govt. servant during service and pending at the time of retirement? Can pension/gratuity be paid to a retiring, Govt. servant if Departmental/Judicial proceeding are pending against him at the time of retirement?
Department proceedings pending at the time of retirement are deemed to be the proceedings under Rule 9 and shall be continued and concluded by the same disciplinary authority and in the same manner. Thereafter, authority will submit a report recording its finding to the President. In such cases, only provisional pension is paid and gratuity is withheld till the conclusion of departmental proceedings and issue of final orders thereon by the competent authority.

(1.6) Can Departmental proceedings be instituted after retirement?
Departmental proceeding can be instituted after retirement subject to following conditions:-

(a) Sanction of the President shall be obtained before instituting such proceedings;

(b) The proceedings shall not be in respect of any event which took place more than 4 years such institution;

(c) Proceedings shall be conducted by such authority and in such place or the President may direct and in accordance with rules applicable to departmental proceedings in which an order of dismissal from service could be made in relation to the Govt. servant during his service.

Be the first to comment - What do you think?  Posted by admin - May 23, 2018 at 5:03 pm

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UJALA – Unnat Jyoti By Affordable LEDs for All : FAQ

UJALA – Unnat Jyoti By Affordable LEDs for All : FAQ

UJALA-UNNAT-JYOTI-LED-BULB

1. What is the UJALA scheme?

Hon’ble Prime Minister Sh. Narendra Modi described the LED bulb as “Prakash Path” – “way to light”. A simple act of change of one light bulb to LED at South Block Prime Minister’s office heralded a movement in the entire country for considering the same change. The initiative is part of the Government of India’s efforts to spread the message of energy efficiency in the country.UJALA scheme aims to promote efficient use of energy at the residential level; enhance the awareness of consumers about the efficacy of using energy efficient appliances and aggregating demand to reduce the high initial costs thus facilitating higher uptake of LED lights by residential users. It may be noted that the scheme was initially labelled DELP (Domestic Efficient Lighting Program) and was relaunched as UJALA.

2. Who is eligible to get LEDs under the UJALA scheme and what are the requirements to purchase the LEDs?

Every domestic household having a metered connection from their respective Electricity Distribution Company is eligible to get the LED bulbs under the UJALA Scheme.The consumer can purchase the LED on EMI payment (monthly/bimonthly instalments in electricity bill) or on upfront payment by paying the full amount. The consumer needs to carry the following documents to get the UJALA LED bulb:
1) For EMI – Copy of latest electricity bill and copy of Government authorized ID proof
2) For Upfront – Copy of Government authorized ID proof.

3. Where and how can the LED bulb be procured?

UJALA LED bulbs are being distributed through special counters (kiosks) set up at designated places in a city. These will not be available at retail stores. The location details of distributioncounters is available at www.ujala.gov.in, wherein the locations are geo-tagged for consumer convenience.

4. What is the price of LED bulbs?

UJALA appliances can be purchased at Rs 70 per LED bulb, Rs 220 per LED tubelight and Rs 1200 per Fan. The price of appliances consist of component such as price of bulb, distribution, awareness cost, which is discovered through competitive bidding, Annual Maintenance Cost (AMC), cost of capital and administrative costs.

5. What if the LED bulb fuses? Is there any warranty?

If the LED bulb stops working due to a technical defects, EESL provides free-of-cost replacements for a period of three years. All replacements are done through designated replacement/ distribution kiosks as mentioned on www.ujala.gov.in. During the distribution period these LEDs can be replaced from any of the UJALA kiosks. Post distribution, there are state specific replacement drives that will indicate the retails shops/locations where replacement will be available.

6. Where can I register my complaints?

There are 4 types of redressal mechanisms available to the consumer:

1) Complaints during distribution can be addressed at our distribution agency’s customer care centre number which is publicised in our advertisements and awareness drives. EESL has ensured that a toll-free helpline number, corresponding to the manufacturer, is printed on the UJALA LED bulb box as well as the consent deed (payment receipt).Once the duration of the distribution is over the consumers can contact the respective manufacturer via these helpline numbers and seek replacement of the bulb. The respective manufacturer will guide the consumer to the nearest retail outlet, at which the bulbs with technical flaws can be replaced

2) EESL maintains a robust social media response system, where users can Tweet their complaint to EESL’s Twitter handle @EESL_India.

3) A detailed email with description and contact details may also be sent to info@eesl.co.in.

4) UJALA Dashboard (www.ujala.gov.in) also has a complaint/ grievance resolution tab on the top right. Consumers are free to lodge their concerns on this platform.All complaints are usually addressed within 48 hours of receipt and a satisfactory resolution follows.

7. What does white and blue colour represent on the UJALA dashboard?

The blue colour indicates stateswhere UJALA distribution scheme has been launched and opened up to the consumers. The white colour indicates the states where the scheme is still in process of being implemented. UJALA being a government scheme has to follow stringent protocolsbefore it is launched in any state.

Source: www.ujala.gov.in

Be the first to comment - What do you think?  Posted by admin - February 15, 2018 at 1:25 pm

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FAQs on deputation of DoP staff to India Post Payments Bank (IPPB)

ippb-faq
FAQs on deputation of DoP staff to India Post Payments Bank (IPPB)
Sl.No. Frequently Asked Question Response/Clarification
1. What is IPPB ? What are its Objectives? How it will operate? (i) India Post Payments Bank Limited (“IPPB”) was incorporated as a company on August 17, 2016 under The Companies Act, 2013, with 100% equity from the Department of Posts (DoP), Ministry of Communications, Govt. Of India and as a payments banking company under Section 22 (1) of the Banking Regulation Act, 1949.(ii) IPPB is visualized as a vehicle of financial inclusion that would complement the existing banking, financial services and payments network in the country to improve overall efficiency, accessibility and convenience in delivery of banking services including Direct Benefits Transfer and social security payments. IPPB, as an organization, is designed to leverage the field network of the Department of Posts and is required to carry out its sales and operations through the workforce of the DoP. IPPB will be responsible for designing the products and services, defining the technology and service delivery platforms, undertaking marketing and third-party tie-ups, setting and monitoring the service quality standards, handling customer grievances, managing the risks of the banking operations, and dealing with statutory and regulatory compliances, etc.
2. Why IPPB is looking for positions on deputation/ foreign service/ engagement for DoP? Requirement of positions on deputation/ Foreign Service from DoP to IPPB is based on IPPB’s business requirements, as success of IPPB hinges significantly on its ability to leverage field-level resources of DoP. In this context, it is imperative, especially in the initial stages, that the persons who are acting on behalf of IPPB at the field level, have a strong understanding of DoP as an organization.
3. Which authority has approved the policy of deputation? Board of Directors of IPPB approved the policy of deputation of regular employees from DoP to IPPB, which is also agreed by Postal Services Board.
4. What is the period of deputation? What is the job profile of posts offered ? What are the employment terms and conditions / service rules? Details are available in the Notification released by IPPB.
5. Will there be any relaxation provided in the eligibility criteria? No relaxation will be provided in the eligibility criteria on age, experience and education. Kindly ensure that you fill the correct information. In case, any incorrect information is provided, your application is liable to be cancelled.
6. Can any details of submitted application be modified/ removed/ added No. Any changes to the application cannot be made after submission of the application.
7. Whether ASPs can apply for Scale- II ? All regularly appointed ASPs, if they fulfill the eligibility criteria can apply for scale –II position.
8. Whether all PAs will be eligible for deputation? All regular PAs who fulfill the eligibility criteria can apply for scale-I position, irrespective of their present place of posting .
9. Whether officials working in LSG /HSG- II /HSG-I/ Post Master cadre can apply for deputation? All LSG PAs/ HSG-II/Postmaster cadre officials who fulfill eligibility criteria can apply for Scale I.
10. Is the experience of CBS/Sanchay Post mandatory to apply for Scale I? As per Section C of notification at least two years hands on experience is mandatory in POSB CBS/ Sanchay Post operations.
11. Whether all GDS will be eligible for deputation? All regularly appointed GDS candidates meeting eligibility criteria will be eligible.
12. Whether DoP official working in deputation in IPPB is allowed to appear in DoP departmental exams for promotion? Yes, subject to fulfilment of eligibility criteria of that particular exam.
13. Whether reservation is applicable in the selection? Being the deputation posts, rules of reservation are not applicable.
14. Will any model question papers be made available? To be notified in due course of time.
15. Where can I download the Admit card for the examination Admit card can be downloaded after the date of examination is announced from www.indiapost.gov.in
16. When will the results be available for the exams Results will be published on www.indiapost.gov.in in due course of time.

Note: The Last date for registration of application has been extended to 15.01.2018

Sd/-

Abhishek Jain

ADG (PBI)

Dated 05.01.2018

Source: India Post

Be the first to comment - What do you think?  Posted by admin - January 5, 2018 at 5:08 pm

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FREQUENTLY ASKED QUESTIONS 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

Be the first to comment - What do you think?  Posted by admin - July 31, 2017 at 11:35 am

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Benefits of Debit Card Activation – FAQ

Benefits of Debit Card Activation – FAQ

QUESTION 1. Why it is important to have active debit cards?

ANSWER: Debit Card makes your payments much more convenient and secure through an
electronic payment facility directly from your bank account. Debit card can be used for purchases online or at shops by directly debiting your Bank account. Debit cards can also be used to withdraw cash from an ATM.

QUESTION 2: How is a customer benefited by debit cards?

ANSWER: Major benefits to customers are

It is more convenient to carry a small, plastic card instead of a bulky Cheque book or a large amount of cash.

Easy to obtain: Once you open an account most institutions will issue you a debit card upon request.

Convenience: Purchases can be made using a chip-enabled terminal or by swiping the card rather than filling out a paper cheque.

Safety: You don’t have to carry cash or a Cheque book. Debit cards are protected by a four digit pin number that you set yourself. This pin is needed to make any purchase with your debit card.

Readily accepted: When out of town (or out of the country), debit cards are usually widely accepted (make sure to tell your financial institution you’re leaving your city; to not have an interruption in service).

It’s a Cash Card Too: Debit cards still have the ability to give you cash, you can take them to an ATM and use them there to withdraw the cash.

Insurance: National Payment Corporation of India has introduced Insurance cover in case of accidental death or permanent disablement of Rs 1 Lac for NonPremium cards (RuPay Classic) and Rs 2 Lac for Premium cards (RuPay Platinum) to eligible RuPay card holders. The RuPay Insurance programme will continue for financial year 2016-17, i.e. from April 01, 2016 to March 31, 2017.

QUESTION 3: Can I use my debit card if I have not used it for long?

ANSWER: Yes. It may however require activation. Please check the forwarding letter that came with your debit card. Please check your Bank website.

QUESTION 4: How do I generate a PIN ?

ANSWER: Banks provide PIN by mail, which is either dispatched by bank to the cardholder address. Some banks also offer Green Pin facility online. Banks also facilitate change of PIN to suit your requirements.

QUESTION 5: What are the recent steps taken for promoting debit card payments?

ANSWER: Some of the recent initiatives towards popularizing Debit card usage are:
MDR (Merchant Discount Rate) which a merchant (Shopkeeper) pays the Bank for POS transaction are reduced to zero on debit cards till 31th, December 2016. Excise duty payable on acquisition of POS machine which was earlier 16.5% has been waived till 31st March 2017.

QUESTION 6: What should you do if a shop asks you for an additional amount for use of your debit card?

Answer: As per the norms prescribed by card networks, shops should not ask for any additional amount called surcharge or convenience fee. You can refuse to pay an additional amount for use of your card and register complaint to your bank on its website or otherwise.

QUESTION 7: Can one refuse to pay additional amount as banks have waived their charges on one of debit cards till 31st December 2016.

Answer: Although all banks have waived MDR up to Dec 31, 2016, customers are not required to pay additional amount even after that if demanded by the shopkeeper, as this is to be paid by the shopkeeper.

QUESTION 8: Why should Merchant encourage card use?

ANSWER: Merchant are benefitted to encourage debit card transaction as:
Cost of Digital transaction is lower than handling Cash.
Deposition of cash in bank is not required as the amount will be automatically credited to account.

Credit History is created for the merchant which will help him in taking more support from banks and other financial initiatives of government time to time.
Manual reconciliation is not required at merchant side. He can always refer to his account.

Accepting payment cards can enable merchants to increase their revenues
Increased sales: Cards enable consumers to make quicker and easier payments.
Better customer service: Electronic payments offer customers more flexible payment options – faster checkout times for customers and a more efficient way of paying. Also, innovations such as Equated Monthly Instalment (EMI) payments, allow consumers the ability to purchase and take possession.

Source: http://financialservices.gov.in

Be the first to comment - What do you think?  Posted by admin - December 10, 2016 at 4:42 pm

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FAQ on Withdrawal of Legal Tender Character of the Old High Denomination Bank Notes

FAQ on Withdrawal of Legal Tender Character of the Old High Denomination Bank Notes

FREQUENTLY ASKED QUESTIONS

Frequently Asked Questions (FAQs) on Withdrawal of Legal Tender Character of the Old High Denomination Bank Notes

1. Why is this scheme?

The incidence of fake Indian currency notes in higher denomination has increased. For ordinary persons, the fake notes look similar to genuine notes, even though no security feature has been copied. The fake notes are used for anti national and illegal activities. High denomination notes have been misused by terrorists and for hoarding black money. India remains a cash based economy hence the circulation of Fake Indian Currency Notes continues to be a menace. In order to contain the rising incidence of fake notes and black money, the scheme to withdraw has been introduced.

2. What is this scheme?

The legal tender character of the notes in denominations of Rs.500 and Rs.1000 stands withdrawn. In consequence thereof withdrawn old high denomination (OHD) notes cannot be used for transacting business and/or store of value for future usage. The OHD notes can be exchanged for value at any of the 19 offices of the Reserve Bank of India or at any of the bank branches or at any Head Post Office or Sub-Post Office.

3. How much value will I get?

You will get value for the entire volume of notes tendered at the bank branches / RBI offices.

4. Can I get all in cash?

No. You will get upto Rs.4000 per person in cash irrespective of the size of tender and anything over and above that will be receivable by way of credit to bank account.

5. Why I cannot get the entire amount in cash when I have surrendered everything in cash?

The Scheme of withdrawal of old high denomination(OHD) notes does not provide for it, given its objectives.

6. Rs.4000 cash is insufficient for my need. What to do?

You can use balances in bank accounts to pay for other requirements by cheque or through electronic means of payments such as Internet banking, mobile wallets, IMPS, credit/debit cards etc.

7. What if I don’t have any bank account?

You can always open a bank account by approaching a bank branch with necessary documents required for fulfilling the KYC requirements.

8. What if, if I have only JDY account?

A JDY account holder can avail the exchange facility subject to the caps and other laid down limits in accord with norms and procedures.

9. Where can I go to exchange the notes?

The exchange facility is available at all Issue Offices of RBI and branches of commercial banks/RRBS/UCBs/State Co-op banks or at any Head Post Office or Sub-Post Office.

10. Need I go to my bank branch only?

For exchange upto 4000 in cash you may go to any bank branch with valid identity proof.

For exchange over 4000, which will be accorded through credit to Bank account only, you may go to the branch where you have an account or to any other branch of the same bank.

In case you want to go to a branch of any other bank where you are not maintaining an account, you will have to furnish valid identity proof and bank account details required for electronic fund transfer to your account.

11. Can I go to any branch of my bank?

Yes you can go to any branch of your bank.

12. Can I go to any branch of any other bank?

Yes, you can go to any branch of any other bank. In that case you have to furnish valid identity proof for exchange in cash; both valid identity proof and bank account details will be required for electronic fund transfer in case the amount to be exchanged exceeds Rs.4000.

13. I have no account but my relative / friend has an account, can I get my notes exchanged into that account?

Yes, you can do that if the account holder relative/friend etc gives you permission in writing. While exchanging, you should provide to the bank, evidence of permission given by the account holder and your valid identity proof.

14. Should I go to bank personally or can I send the notes through my representative?

Personal visit to the branch is preferable. In case it is not possible for you to visit the branch you may send your representative with an express mandate i.e. a written authorisation. The representative should produce authority letter and his / her valid identity proof while tendering the notes.

15. Can I withdraw from ATM?

It may take a while for the banks to recalibrate their ATMs. Once the ATMs are functional, you can withdraw from ATMs upto a maximum of Rs.2,000/- per card per day upto 18th November, 2016. The limit will be raised to Rs.4000/- per day per card from 19th November 2016 onwards.

16. Can I withdraw cash against cheque?

Yes, you can withdraw cash against withdrawal slip or cheque subject to ceiling of Rs.10,000/- in a day within an overall limit of Rs.20,000/- in a week (including withdrawals from ATMs) for the first fortnight i.e. upto 24th November 2016.

17. Can I deposit withdrawn notes through ATMs, Cash Deposit Machine or cash Recycler?

Yes, OHD notes can be deposited in Cash Deposits machines / Cash Recyclers.

18. Can I make use of electronic (NEFT/RTGS /IMPS/ Internet Banking / Mobile banking etc.) mode?

You can use NEFT/RTGS/IMPS/Internet Banking/Mobile Banking or any other electronic/ non-cash mode of payment.

19. How much time do I have to exchange the notes?

The scheme closes on 30th December 2016. The OHD banknotes can be exchanged at branches of commercial banks, Regional Rural Banks, Urban Cooperative banks, State Cooperative Banks and RBI till 30th December 2016. For those who are unable to exchange their Old High Denomination Banknotes on or before December 30, 2016, an opportunity will be given to them to do so at specified offices of the RBI, along with necessary documentation as may be specified by the Reserve Bank of India.

20. I am right now not in India, what should I do?

If you have OHD banknotes in India, you may authorise in writing enabling another person in India to deposit the notes into your bank account. The person so authorised has to come to the bank branch with the OHD banknotes, the authority letter given by you and a valid identity proof (Valid Identity proof is any of the following: Aadhaar Card, Driving License, Voter ID Card, Pass Port, NREGA Card, PAN Card, Identity Card Issued by Government Department, Public Sector Unit to its Staff)

21. I am an NRI and hold NRO account, can the exchange value be deposited in my account?

Yes, you can deposit the OHD banknotes to your NRO account.

22. I am a foreign tourist, I have these notes. What should I do?

You can purchase foreign exchange equivalent to Rs.5000 using these OHD notes at airport exchange counters within 72 hours after the notification, provided you present proof of purchasing the OHD notes.

23. I have emergency needs of cash (hospitalisation, travel, life saving medicines) then what I should do?

You can use the OHD notes for paying for your hospitalisation charges at government hospitals, for purchasing bus tickets at government bus stands for travel by state government or state PSU buses, train tickets at railway stations, and air tickets at airports, within 72 hours after the notification.

24. What is proof of identity?

Valid Identity proof is any of the following: Aadhaar Card, Driving License, Voter ID Card, Pass Port, NREGA Card, PAN Card, Identity Card Issued by Government Department, Public Sector Unit to its Staff.

25. Where can I get more information on this scheme?

Further information is available at our website (www.rbi.org.in) and GoI website (www.rbi.org.in)

26. If I have a problem, whom should I approach?

You may approach the control room of RBI by email or on Telephone Nos 022 22602201/022 22602944

Authority: https://rbi.org.in/

Be the first to comment - What do you think?  Posted by admin - November 9, 2016 at 8:05 am

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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

dual-GST

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.

IGST

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

Be the first to comment - What do you think?  Posted by admin - August 3, 2016 at 6:57 pm

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FMA News in 7cpc revisionist

FIXED MEDICAL ALLOWANCE (FMA) News in 7cpc revisionist

CGHS facility is meant for the serving Central Govt employees and pensioners residing in specified areas. Fixed Medical Allowance is granted to pensioners living in non-CGHS areas

Pensioners – Pension Policy – Central Civil Services – FAQ on Fixed Medical Allowance. CGHS facilities available for the Central Govt Employees.

 

Frequently asked questions on Fixed Medical Allowance (FMA) for Central Civil Services Pensioners.

FIXED MEDICAL ALLOWANCE (FMA)

1) What is the medical allowance for pensioners?

Fixed medical allowance @ Rs.500/- is granted to the pensioners residing in areas not covered by CGHS, if they are not using CGHS facility for OPD treatment from a CGHS dispensary in the nearest city. The pensioners living in cosmopolitan cities not covered by CGHS dispensary are also eligible on production of a certificate to that effect.

2) Are the Government Employees who have not applied for CGHS card in spite of residing in   areas covered by CGHS, also eligible for Fixed Medical Allowance?

The CGHS facility is meant for the serving Central Govt employees and pensioners residing in specified areas. Fixed Medical Allowance is granted to pensioners living in non-CGHS areas, for the CGHS facilities not available to them. The pensioners residing in CGHS areas cannot opt out of CGHS and avail any other medical facility (i.e. Fixed Medical Allowance). Therefore, such pensioners, if they do not choose to avail CGHS facility by depositing the required contributions, cannot be granted Fixed Medical Allowance in lieu of CGHS.

3) In the case of those Pensioners who are in receipt of two pensions viz., service pension and family pension OR military pension and another civil pension to which category of pension, medical allowance shall be allocated.

If any pensioner or family pensioner receives two pensions, only   single medical allowance is admissible, if he/she does not avail of the medical facilities provided by the respective organizations As regards, pensioner who gets both military pension and civil pension, if the pensioner avails of the medical facilities provided by one of the civil or military organisations, he is not entitled to medical allowance and if he does not avail medical facilities from any of the organizations, he is entitled to medical allowances for only one of the two pensions.

Via 7CPC.in

Be the first to comment - What do you think?  Posted by admin - June 18, 2016 at 2:28 am

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Leave applicable to railway school staff, Child Care Leave and Commuted Leave – FAQ

Leave applicable to railway staff, Child Care Leave and Commuted Leave – Frequently Asked Questions RBE 100/2015

Text of the Railway Board’s letter No. No. E(P&A)I-2008/CPC/LE-8 dated 10.09.2015 (RBE No. 100/2015) addressed to The General Managers/FA&CAOs. All Indian Railways and Production Units etc.

Sub; Leave applicable to railway school staff, Child Care Leave and Commuted Leave – Frequently Asked Questions.

Please refer to the provisions contained in Rule Nos. 525, 551E, 521 of IREC Vol-I in respect of Leave applicable to school staff, Child Care Leave and Commuted leave/Leave on Production of Medical Certificate by the Railway servants.

2. Now, DOP&T has inter-alia issued clarification on Leave to school staff, Child Care Leave and Commuted Leave in the form of frequently asked questions (FAQ) in terms of their Office Memorandum No. 21011/08/2013-Estt(AL). The text of OM is tabulated below for guidance of all concerned.

Sl. No. Questions Answer
1.

What are the leave entitlements of Railway servants serving in Railway schools?

The Rule No. 525 of IREC VOL-I, which came into effect from 1.9.2008 regulates the grant of Leave an Average Pay for persons serving in the Railway Schools. The said rule provides for as follows:-

(1) (a) A Railway servant serving in a Railway School such as a teacher, principal, headmaster, librarian, laboratory assistant or a waterman shall not be entitled to any Leave an Average Pay in respect of duty performed in any year in which he avails himself of the full vacation.

(b) In respect of any year in which a Railway servant avails a portion of the vacation, he shall be entitled to Leave an Average Pay in such proportion of 30 days, as the number of days of vacation not taken bears to the full vacation.

Provided that no such leave shall be admissible to a Railway servant not in permanent employment or quasi-permanent employment in respect of the first year of his service.

(c) If, in any year, the Railway servant does not avail any vacation, Leave on Average Pay shall be admissible to him in respect of that year under Rule 523.

  • For the purpose of this rule, the term “year” shall be construed not as meaning a calendar year in which duty is performed but as meaning twelve months of actual duty in a Railway School.
  • A Railway servant entitled to vacation shall be considered to have avoi led a vacation or a portion of a vacation unless he has been required by general or special order of a higher authority to forgo such vacation or portion of a vacation.
  • Provided that if he has been prevented by such order from enjoying more than fifteen days of the vacation, he shall be considered to have availed himself of no portion of the vacation.
  • When a Railway servant serving in a Railway School proceeds on leave before completing a full year of duty, the Leave on Average Pay admissible to him/her shall be calculated not with reference to the vacations which fall during the period of actual duty rendered before proceeding on leave but with reference to the vacation that falls during the year commencing from the date on which he completed the previous year of duty.
  • As per Rule 526 of IREC Vol-I the half pay leave account of every Railway servant, permanent or temporary including the one who is serving in a Railway school, shall be credited with Leave on Half Average Pay in advance, in two installments of ten days each on the first day of January and July of every calendar’ year. This is subject to conditions laid down in Board’s letter- No.E(P&A)I-2008/CPC/LE-10 dated 06.03.2009.
2. Whether Govt. servant can be permitted to station/go abroad while on CCL? Child care leave is granted to a woman employee to take care of the needs of the minor children. If the child is studying abroad or the Railway servant has to go abroad for taking care of the child she may do so subject to other conditions laid down for this.
3. What is the intention behind the instruction that CCL is to be treated like LAP and sanctioned as such? The intention is that CCL should be availed with prior approval of leave sanctioning authority and that the combination of CCL with other leave, if any, should be as per the restriction on LAP.

The restriction of the limit of 180 days at a stretch as applicable in the case of LAP will not a l in case of CCL.

4. Whether commuted leave is admissible based on medical certificates of Hospitals/Medical Practitioner approved by the employer of the spouse in cases where the concerned employee has been allowed to avail such facilities from the employer of the spouse? Leave on medical grounds may be allowed on the basis of certificates issued by Hospitals/Medical Practitioners approved by the employer of the spouse in such cases.

3. This issues with the concurrence of the Finance Directorate of the Ministry of Railways.

http://www.er.indianrailways.gov.in/cris/uploads/files/1443006561881-132%202015.pdf

Be the first to comment - What do you think?  Posted by admin - October 12, 2015 at 8:12 am

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CSD Canteen FAQ

Canteen Stores Department

Canteen Facilities to Defence Personnel, Ex-servicemen

 CSD Canteen: FREQUENTLY ASKED QUESTIONS

Q1 Do I have to pay any penalty for making new Smart Card after I have lost the old Card? 

A1  (a) Penalties on Loss of Smart Cards Yes, In case of loss of Canteen  Smart  Card (Grocery/Liquor) by an individual following penalties will be levied in addition to costs of Smart Card and penalty amount will be merged with the URC profit :-

 

Loss/Card Liquor Grocery
First Time Rs. 500/- Rs. 500/-
Second and subsequent Time Rs. 1000/- Rs. 1000/-

Note. Chairman of the URC may wave off the Penalty depending upon the genuineness of the loss, in exceptional cases. 

 

(b) There have been few cases of misuse of lost Smart cards. Therefore, loss of Canteen Smart Card is being dealt with strictly. In addition to person applying afresh for the card and giving wrong details, responsible scrutinizing staff/ countersigning authority will also be held accountable for wrong details in application for fresh Individual Smart Card.

Q2. Why restrictions are laid by some URCs on entry as well as issue of items to authorized persons?

A2. Misuse of canteen facilities is detrimental to the welfare of the genuine buyers. This needs to be curbed. Sometimes temporary restrictions are also put on place due to short supply of certain items or excess purchase of certain items by customers during particular season. The responsibility to manage the available inventory as also to curb misuse of facility, lies with the Chairman of URCs. In order to streamline and further refine the procedures, following is being implemented:-

 

(a) No Bulk Purchases by Individuals. No bulk purchases by an individual are permitted. URCs can lay down restrictions at local level to ensure the same. However, all bulk purchases, if valid reasons necessitate, will be supported by one time use written permission of the Chairman of URC.

 

(b) Strict check on entry and allowing only authorized persons to avail canteen facilities. Entry into any URC will be purely Smart Card based by personal appearance.

Q3 . What are orders on the issue of liquor?

A3 Liquor Quota. There is no change in liquor authorization. However, it is limited as per brand/type for better planning and control over quality & quantity. As such, following restrictions are presently enforced:-

 

(i) Officers. Scotch whisky permitted up to 50% of total entitlement.

(ii) JCOs & Eqvl. Not more than three Whisky bottles including one Scotch Whisky of the entitlement.

(iii) Others. Not more than two Whisky bottles including one Scotch Whisky of the entitlement.

Note. This restriction will be revised by the DDGCS from time to time as per requirement, availability of funds and stock position.

Q4 What is the entitlement for purchase of car?

A4 Four Wheelers(Car). An entitled person based on his purchasing power will be entitled to purchase first or subsequent car only after years and up to capacity as mentioned below:-

(a) Officers (Incl Retd) – Four years and upto 2500 cc capacity.

(b) JCOs/Eqvl granted Hony Commission (lncl Retd) – Seven years and upto 1500 cc capacity

(c) JCOs/OR & Eqvl (Incl Retd) – Once while in service and once after retirement up to 1400cc capacity.

Q5. Is there a minimum service limit for purchase of car by JCOs/ OR?

A5. Yes, A JCO/ OR should have rendered min 15 years of color service to apply for a car.

Q6. What are restrictions on purchase of a 2-Wheeler?

A6 All categories (Incl Retd) can buy a 2- wheeler after every three years. .

Q7. Is there any restriction on AFD items?

A7. AFD Items like Refrigerator, TV, Washing Machine etc can be purchased after every three years by all categories.

Note: Control Over AFD Items will be reviewed from time to time as per requirement, availability of stores and budgetary situation of CSD.

Q9. What are the orders for entry into a URC?

A9. Entry into any URC will be purely Smart Card based by personal appearance. In case a particular Offr/JCO/OR/Equivalent is unable to present himself personally due to valid reasons like old age or acute medical problem, a permission, signed by the Chairman/ CO/OC of the unit/ establishment running the URC must accompany the Smart Card with photo of the authorized person carrying it. Validity period and genuineness of requirement of such permission will be decided by the Chairman of the URC on case to case basis.

 

Source: http://indianarmy.gov.in/

Be the first to comment - What do you think?  Posted by admin - August 21, 2015 at 5:47 am

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FAQs WITH REPLIES/INFORMATION, IN RESPECT OF LOKPAL AND LOKAYUKTAS ACT, 2013

FAQs WITH REPLIES/INFORMATION, IN RESPECT OF LOKPAL AND LOKAYUKTAS ACT, 2013

1. Whether the Lokpal and Lokayuktas Act, 2013 has come into force? Yes, vide Gazette Notification No. S.O. 119(E) dated 16-01- 2014, the Lokpal and Lokayuktas Act, 2013 (1 of 2014 has come into force from the said date.

However, the institution of Lokpal is yet to become functional, since the Act needs some amendments, inter alia, so as to resolve certain issues relating to appointment of Chairperson and Members of Lokpal, etc. in the absence of a Leader of Opposition recognized as such in the Lok Sabha. For this purpose, a Bill has been introduced in Parliament and is currently under consideration of the Department Related Parliamentary Standing Committee on Personnel, Public Grievances and Law and Justice.

2. What are the Rules and Orders notified under the provisions of the Lokpal and Lokayuktas Act, 2013? The Rules and Orders notified under the Act so far, are as follows:-

(a) The Public Servants (Furnishing of Information and Annual Return of Assets and Liabilities and the Limits for Exemption of Assets in Filing Returns) Rules, 2014 [notified vide Gazette. Notification No. G.S.R. 501(E) dated 14-07-2014 amended vide Notification No. GSR No. 638(E) dated 08-09-2014]

(b) The Public Servants (Furnishing of Information and Annual Return of Assets and Liabilities and the Limits for Exemption of Assets in Filing Returns) Second Amendment Rules, 2014. [notified vide Gazette Notification No. G.S.R. 9I8(E) dated 26-12-2014]

(c) Search Committee (Constitution, Terms and Conditions of appointment of members and the manner of selection of Panel of Names for appointment of Chairperson and Members of Lokpal) Rules, 2014. [notified vide Gazette Notification No. G.S.R. 31(E) dated 17-01-2014].

(d) Search Committee (Constitution, Terms and Conditions of appointment of members and the manner of selection of Panel of Names for appointment of Chairperson and Members of Lokpal) Amendment Rules, 2014. [notified vide Gazette Notification No. G.S.R. 620(E) dated 27-08- 2014]

(e) The Lokpal and Lokayuktas (Removal of Difficulties) Order, 2014 [notified vide Gazette Notification No. S.O. 409(E) dated 15-02-2014 with subsequent amendments having been made vide Notifications No. S.O. 1840(E) dated 14-07-2014, No. S.O. 2256(E) dated 08-09-2014 and No. S.O. 3272(E) dated 26-12-2014]

The rules and orders as referred to above can be accessed by clicking on the links above.

3. What is the jurisdiction of Lokpal in respect of Inquiry? Please see Section 14 of the Lokpal and Lokayuktas Act, 2013 (I of 2014).
4. Whether the Lokpal and Lokayuktas Act, 2013 is applicable to the employees of State Governments? In terms of provisions of section 14 of the Lokpal and Lokayuktas Act, 2013 the employees of the State Government are not covered unless they have served in connection with the affairs of the Union. The jurisdiction of the Lokpal will extend on the following categories of employees only after obtaining the consent of the concerned State Government. [proviso under section 14(1)(f) refers] inter alia, over the following categories of public servants referred to in section 14(1)(d) & (e):

“(d) any Group ‘A’ or Group ‘B’ officer or equivalent or above, from amongst the public servants defined in subclauses (i) and (ii) of clause (c) of section 2 of the Prevention of Corruption Act, 1988 when serving or who has served, in connection with the affairs of the Union;

(e) any Group ‘C’ or Group ‘D’ official or equivalent, from amongst the public servants defined in sub-clauses (i) and (ii) of clause (c) of section 2 of the Prevention of Corruption Act, 1988 when serving or who has served in connection with the affairs of the Union subject to the provision of sub-section (1) of section 20;”.

Thus, it may be seen that the employees of the State Governments are not under the jurisdiction of the Lokpal.

Further, under section 63 of the Act, the States are under an obligation to establish an institution of Lokayukta, by a law enacted by the State Legislature, if not already done so, within a period of one year from the coming into force of the Act. Employees of the State Government are, inter alia, to be covered under the jurisdiction of the respective Lokayuktas.

5. Whether the Lokpal and Lokayuktas Act, 2013 is applicable on All India Service officers working under the control of the State Government? Yes, as they are public servants within the meaning of clause (o) of sub-section (1) of section 2 of the Act, read with sub-section (1) of section 14 of the Act.

However, consent of the State Government would be necessary before Lokpal orders an Inquiry in respect of such an officer if he is employed in connection with the affairs of a State Government. Please see proviso after clause (f) of subsection (1) of section 14.

6. Under what provisions of the Lokpal and Lokayuktas Act and Rules, the information in respect of the Assets and Liabilities is to be furnished by Public Servants. Section 44 of the Lokpal and Lokayuktas Act, 2013 and the Public Servants (Furnishing of Information and annual return containing declaration of Assets and Liabilities by public servants and Limits for Exemption of Assets in filing Returns) Rules, 2014 notified on 14th July 2014 as last amended by the amendment Rules notified on 26th December, 2014, the information in respect of the Assets and Liabilities is required to be furnished by all Public Servants.

(For links to the rules referred to above please see S. No. 2 above)

7. What is the difference between the declaration of assets by public servants under the Lokpal and Lokayuktas Act, 2013 and the filing of property returns by public servants under the applicable Conduct Rules? The provisions relating to filing of assets and liabilities by public servants are contained in section 44 of the Lokpal and Lokayuktas Act, 2013. Under the said section, a public servant is required to furnish to the competent authority the information relating to —

(a) the assets of which he, his spouse and his dependent children are, jointly or severally, owners or beneficiaries; and

(b) his liabilities and that of his spouse and his dependent children.

As against this, the general requirement as contained in most of the applicable Conduct Rules for government servants (AIS Conduct Rules, CCS Conduct Rules, etc.), require the public servant to submit a return, giving the full particulars regarding :-

(a) the immovable property owned by him, or inherited or acquired by him or held by him on lease or mortgage, either in his own name or in the name of any member of his family or in the name of any other person;

(b) shares, debentures, postal Cumulative Time Deposits and cash including bank deposits inherited by him or similarly owned, acquired or held by him;

(c) other movable property inherited by him or similarly owned, acquired or held by him; and

(d) debts and other liabilities incurred by him directly or indirectly.

Further, till such time, the relevant Conduct Rules are aligned with the Lokpal law, only those categories of Government servants are required to file their declarations/annual returns under such rules, which are presently covered under them. Under these rules, public servants are generally required to submit annual property returns as on the January of the year, on or before 31′ January of that year. The Lokpal Act [section 44(4)], on the other hand, requires the filing of annual returns as on the 31″ March of the year by each public servant on or before 31′ July of that year. Thus, the requirements of the Lokpal and Lokayuktas Act, 2013 and the relevant Conduct Rules are different in the manner of filing information also.

8. (a) Whether Government has prescribed any formats for the submission of information regarding assets and liabilities by public servants under the Lokpal law?

(b) Where can the forms be accessed?

(c) What are the timelines for furnishing such information specific to the years 2014 and 2015, as also for subsequent years?

The form and manner in which information regarding assets and liabilities are required to be furnished by public servants have been prescribed under the Public Servants (Furnishing of information and Annual Return of Assets and Liabilities and Limits for exemption of assets in filing Returns) Rules, 2014, as amended from time to time. A complete set of the formats and clarifications as regards the timelines for filing of such declaration and returns have been provided in this Department’s OM No.407/12/2014-AVD-IV-B dated 18-03- 2015. The timelines for annual returns required to be filed for different years is as follows:

(a) The first return (as on 1 at August, 2014) under the Lokpal Act should be filed on or before thel5th October, 2015;

(b) The next annual return under the Lokpal and Lokayuktas Act, 2013 for the year ending 3Ist March, 2015 should be filed on or before thel 5th October, 2015; and

(c) The annual return for subsequent years as on 31′ March every year should be filed on or before 31″ July of that year.

9. To whom is the information in respect of assets and liabilities required to be furnished? Is it necessary to forward copies of such information to the Lokpal or to the DoPT? Section 44 of the Act mandates that the information regarding assets and liabilities is to be submitted by each public servant to his/her own competent authority (as defined in the Act). There is no requirement for submission of copies of such informationby individual officers to the Lokpal or to DoPT other than those working in DOPT or Lokpal.
10.Is there any requirement that all applicable Conduct Rules for different categories of public servants have to be amended in line with the provisions of the Lokpal and Lokayuktas Act? Please provide complete details. Section 56 of the Lokpal and Lokayuktas Act, 2013 reads as under:-

“56. The provisions of this Act shall have effect notwithstanding anything inconsistent therewith contained in any enactment other than this Act or in any instrument having effect by virtue of any enactment other than this Act.”.

The above provisions mandate that even if there are any provisions in any existing law (which, inter alia, includes relevant Conduct Rules framed under Article 309, etc.) which are inconsistent with the provisions of the Lokpal and Lokayuktas Act, the provisions of the said Act shall have effect, notwithstanding such inconsistency. Thus, the provisions regarding filing of information/annual returns regarding assets and liabilities by public servants under section 44 of the Lokpal and Lokayuktas Act shall have effect, notwithstanding anything inconsistent therewith in the applicable Conduct Rules. In other words, the filing of information/annual return under the Lokpal law in the manner prescribed by rules made under that Act, is a mandatory requirement, and the same cannot be dispensed with under any circumstances, except by an amendment of the Act itself. Attention in this regard is also invited to section 57 of the Lokpal and Lokayuktas Act which reads as under:-

“57. The provisions of this Act shall be in addition to, and not in derogation of, any other law for the time being in force.”.

A combined reading of section 57, along with section 44 of the Act, would make it clear that the requirement of filing returns regarding assets and liabilities under the Lokpal and Lokayuktas Act is in addition to, and not in derogation/supersession of the requirement of filing similar returns under the existing Conduct Rules. In view of this, the requirement of filing of property returns under the existing Conduct Rules is an independent requirement under the applicable rules and the same can be dispensed with, only by amending those rules. In other words, the requirement of filing returns of assets and liabilities under the applicable Conduct Rules has to continue, till such time as the provisions of those rules are harmonised with the relevant provisions of the Lokpal Act and the rules framed thereunder, by carrying out appropriate amendments in them.

Attention is further invited to the Central Government’s notification, S.O. 3272(E) dated 26-12-2014], further amending the Lokpal and Lokayuktas (Removal of Difficulties) Order, 2014, for the purpose of extending the time limit for carrying out necessary changes in the relevant rules relating to different services from “three hundred and sixty days” to “eighteen months”,from the date on which the Act came into force, i.e., 16th January, 2014. In view of this, all Ministries/Departments/cadre authorities are required to complete the necessary exercise for harmonising the provisions of relevant Conduct Rules with the provisions of the Lokpal and Lokayuktas Act and the rules made thereunder, within this extended time of eighteen months. All Ministries/Departments and other cadre controlling authorities have been appraised about this requirement separately through D.O. letters dated 8thSeptember, 2014 and 29″ December, 2014 issued by this Department. In view of this, it is incumbent upon all Ministries / Departments/cadre controlling authorities to ensure that the relevant conduct rules relating to services administered/controlled by them are brought in harmony with the provisions of the Lokpal Act and rules made thereunder within this extended time limit of eighteen months.

11.Whether a public servant/ Government Servant has to submit the Annual Property Return as required under the Conduct Rules applicable and also furnish the details of his Assets and liabilities and also his/her spouse and dependent children under the Lokpal and Lokayuktas Act,2013 Yes, till such time the applicable Conduct Rules are attuned with the relevant provisions of the Lokpal and Lokayuktas Act, 2013.
12. Government proposes to amend the provisions of section 44 of the Lokpal and Lokayuktas Act? If so, the details thereof? Government has introduced a Bill, namely, the Lokpal and Lokayuktas and other related law (Amendment) Bill, 2014, in the Lok Sabha on 18th December, 2014. The said Bill contains, inter alia, a proposal to amend section 44, in order to provide for a scheme wherein the filing of information by public servants under the provisions of the section are proposed to be brought in harmony with the provisions of the respective Acts, Rules or Regulations, as applicable to different categories of public servants. It is also proposed to amend sub-section (6) of section 44 in order to enable the Central Government to prescribe the manner in which information furnished by public servants of different categories is to be published, keeping public interest in view, by the respective competent authorities. The said Bill now stands referred to the Department Related Parliamentary Standing Committee on Personnel, Public Grievances, Law and Justice, for consideration and report.
13. In case, the spouse is also a public servants, whether both, the husband and wife have to file the returns indicating the assets and liabilities of the other spouse, under the Lokpal and Lokayuktas Act, 2013. Yes. Sub-section (1) of Section 44 of the Lokpal and Lokayuktas Act, 2013 makes it mandatory for every public servant to make a declaration of his assets and liabilities in the manner as provided by or under this Act, i.e. as per provisions of section 44(2) of the Act. The requirement is binding on each public servant, irrespective of whether the spouse of the public servant is also a public servant or not.
14. In case, the spouse of a public servant, has assets procured by his/her own income, or has his/her own property, whether, in such a case also, the public servant has to indicate the assets and liabilities of the spouse in the returns under the Lokpal and Lokayuktas Act, 2013. Yes. Clauses (a) and (b) of Sub — section (2) of Section 44 of the Lokpal and Lokayuktas Act,2013 does not make any exception in respect of assets procured by the spouse of the public servant by his/her own income.
15. Whether the assets and liabilities of spouse of a public servant, who is an employee of a private company/ organisation, are to be reflected in the return of the assets and liabilities to be filed by the public servant, under the provisions of the Lokpal and Lokayuktas Act, 2013. Yes. Clauses (a) and (b) of Sub — section (2) of Section 44 of the Lokpal and Lokayuktas Act,2013 does not make any exception for not not furnishing the declaration, in respect of assets procured by the spouse of the public servant by his/her own income.
16. Whether a public servant, who has a share in an undivided property of Hindu Undivided Family, is required to furnish such information and in what manner? Yes. Please see the Note 2 of APPENDIX—I of the Public Servants (Furnishing of Information and annual return containing declaration of assets and liabilities by public servants and Limits for Exemption of Assets in filing Returns) Rules, 2014 [Notification No. G.S.R. 501(E) dated 14-07-2014]. It states that “if a public servant is a member of Hindu Undivided Family with co-parcenary rights in the

properties of the family either as a “Karta” or as a member, he should indicate in the return in Form No. III the value of his share in such property.”

The same principle will also have to be followed in respect of movable property belonging to a HUF.

17. In what manner the value of his share in the undivided property of Hindu Undivided Family, is to be indicated by a public servant, particularly if it is not possible to indicate the exact value his share? The approximate value of his share may be indicated with explanatory note wherever necessary, if it is not possible to indicate the exact value of his share.
18.What happens if a public servant fails to furnish information in respect of his assets If a public servant willfully or for the reasons which are not justifiable, fails to declare his assets or gives misleading information in respect of such assets and is found to be possession of assets not disclosed or in respect of which misleading information was furnished, then, such assets shall, unless otherwise proved, be presumed to belong to the public servant and shall be presumed to be assets acquired by corrupt means.

[Please see section 45 of the Lokpal and Lokayuktas Act, 2013]

19. Whether the Information furnished by the public servants will be put in public domain? Yes. As per provision of Section 44(6) of the Lokpal and Lokayuktas Act, 2013.

“The Competent authority in respect of each Ministry or Department shall ensure that all such statements are published on web site of such Ministry or Department by 31′ August of that year.”

20.Whether the Public Servants who retire before 15.10.2015 ( Extended last date for submission of revised Returns for 2014 and 2015) are required to file returns of Assets and Liabilities under the Lokpal and Lokayuktas Act,2013 All the Public Servants who held the office as such on the date of commencement of the Lokpal and Lokayuktas Act,2013 i.e. 16.01.2014 are required to file the returns of Assets and Liabilities on or before 15.10.2015

Disclaimer: The above clarifications are for general information and guidance and do not interpret legal provisions of the Act nor tender any legal opinion on issues.

[ File No.407/12/2014-AVD-IV(B) Pt]

Original Order

Be the first to comment - What do you think?  Posted by admin - July 7, 2015 at 10:10 am

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National Pension System (NPS) – Abbreviations and Definitions

National Pension System (NPS) – Abbreviations and Definitions

Abbreviations and Definitions of National Pension System compiled here under for your information. The key words are frequently used among the employees working in Central and State Governments…

The following words and expressions shall have the meaning specified below, unless the context otherwise requires:

Abbreviations
ASP Annuity Service Provider
CGMS Centralised Grievance Management System
CRA Central Recordkeeping Agency
DC Defined Contribution
GRC Grievance Redressal Cell
GRM Grievance Redressal Mechanism
IMA Investment Management Agreement
IPO Initial Public Offer
KYC Know your Customer
NPS National Pension System
NRA Normal Retirement Age
PFs/PFMs Pension Funds/Pension Fund Managers
PFRDA Pension Fund Regulatory and Development Authority
POP Point of Presence
POP-SP Point of Presence – Service Provider (Authorized branches of POP for NPS)
PRA Permanent Retirement Account
PRAN Permanent Retirement Account Number
TB Trustee Bank
FEMA Foreign Exchange Management Act

 

Definitions
Applicable NAV Unless stated otherwise in the Offer Document, ‘Applicable NAV’ is the Net Asset Value at the close of a Working Day.
Applicant An individual who has expressed interest in joining NPS and has duly completed all formalities.
Custodian Agency responsible for holding assets of the NPS Trust. Refers to the Stockholding Corporation of India Limited (SHCIL)
IMA Investment Management Agreement, entered into between NPS Trust and the Pension Funds.
Offer Document This document, issued by PFRDA, making an offer to potential applicants to subscribe to NPS.
RBI Reserve Bank of India, established under the Reserve Bank of India Act, 1934.
Subscriber An individual who has become a member of the NPS
Unit holder Subscriber is also referred to as unit holder with respect to the units he/she owns.
Trust Deed The Trust Deed entered into between the NPS Trust and PFRDA, as amended up to date, or as may be amended from time to time.
Trust Fund The corpus of the Trust and all property belonging to and/or vested in the Trustees.
Working Day A day other than any of the following (i) Saturday or Sunday; (ii) a day on which banks including the Reserve Bank of India are closed for business or clearing and (iii) a day on which the Purchase and Redemption of Units is suspended.

Source: http://90paisa.blogspot.in/2013/12/national-pension-system-nps.html

Be the first to comment - What do you think?  Posted by admin - December 9, 2013 at 4:48 pm

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FAQ on Dearness Relief to Central Civil Pensioners

FAQ on Dearness Relief to Central Civil Pensioners

Frequently Asked Questions (FAQs)
(Central Civil Pensioners)
(Last updated/Reviewed: 04.11.2013)

DEARNESS RELIEF

G.17 What is the extent of neutralization of relief granted to pensioners?
100% neutralization of relief is granted to all pensioners at the same rate like serving employees.

G.18 Is the Dearness Relief payable on original basic pension or on reduced pension after commutation?
The Dearness Relief is payable on original basic pension before commutation.

G.19 Is any authorization from PAO/CPAO required for payment of dearness relief on increased rates to pensioners/family pensioners?
No. Whenever any dearness relief on pension/family pension is sanctioned by Government, an intimation to this effect is sent by the Ministry of Personnel, Public Grievances and Pension (Deptt. of Pension and Pensioners’ Welfare) to the authorised representative of each nominated Public Sector Bank. Each Central Pension Processing Centre will be responsible for ensuring that instructions of the Government have been carried out by the paying branches and payment of additional relief at the revised rates to the pensioners has been commenced by them without any undue delay.

G.20 Are the employed family pensioners and the re-employed pensioners entitled to Dearness Relief (DR) on their family pension/pension ?
Yes, w.e.f. 18/07/97 onwards subject to conditions contained in DoP&W O.M. No. 45/73/97-P&PW(G) dated 2nd July,1999.

Source: www.pensionersportal.gov.in
[http://www.pensionersportal.gov.in/FAQ_civil.pdf]

Be the first to comment - What do you think?  Posted by admin - November 9, 2013 at 2:34 am

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Frequently Asked Questions (FAQs) on Family Pension by Pensioner Portal

Frequently Asked Questions (FAQs) on Family Pension by Pensioner Portal

Frequently Asked Questions (FAQs)
(Central Civil Pensioners)
Last updated/Reviewed: 04.11.2013

FAMILY PENSION

    E.12 Who is to authorize payment of family pension and death gratuity when a Govt. servant dies while on deputation ?

In the case of a Govt. servant who dies while on deputation to another Central Govt. Deptt., action to authorize family pension and death gratuity in accordance with the provisions of chapter IX of the pension Rules shall be taken by his Head of Office of the borrowing department.

In the case of a Govt. servant who dies while on deputation to a State Govt. or while on Foreign Service, action to authorize the payments of family pension and death gratuity in accordance with the provisions of Chapter IX of the pension Rules shall be taken by the Head of Office or the cadre authority which sanctioned the deputation of the Govt. servant to the State Govt. or to his Foreign Service.

    E.13 When should a family member become eligible for the grant of family pension to get the family pension?

Normally, the amount of family pension is sanctioned and authorized at the same time as pension and indicated in the Pension Payment Order and is to be drawn after the death of the pensioner. In case of Govt. servant dying while in service, the widow or widower has to make a claim in Form 14 to the Head of Office who will sanction and authorize the family pension through its Pay & Accounts Officer. Where the deceased Govt. servant is survived only by a child or children, the guardian (in case of minor and/or mentally disabled child/children) or such child or children may submit a claim in Form 14, along with all relevant information/certificates, to the Head of Office for sanction and authorization of family pension.

In the case of death of a pensioner, the deceased pensioner’s wife or a disabled child or dependent parents or a disabled sibling should apply in Form No. 14 along with a copy of the death certificate of the deceased pensioner to the Pension Disbursing Authority. Where the pensioner and spouse held a joint account, Form 14 is not required and the spouse may inform the Bank of death of the pensioner by way of a simple letter enclosing a copy of death certificate. The paying bank will identify the spouse based on the information given in the PPO and its own “Know Your Customer” procedures. In other cases, i.e., where the pension is not being credited to the joint bank account of the pensioner and his/her spouse, Family is still required however the condition of attestation of Form 14 has been done away with and giving witness of two persons has been considered as sufficient.

The other children will apply to the Head of Office for sanction of family pension.

    E.14 Up to which period family pension is payable?

Family pension is payable to one member of the family at a time in the order and for the period as under:

a) In the case of a widow or widower, up to the date of death or remarriage, whichever is earlier. Family Pension shall continue to be payable to a childless widow after her re-marriage if her income from all other sources is less than the amount of minimum family pension and the dearness relief thereon.

b) When widow or widower becomes ineligible, children below 25 years of age in the order of their age, up to 25 years of age or till they get married or till they start earning more than the amount of minimum family pension along with dearness allowance thereon.

c) After (a) & (b) above; for the lifetime to any son/daughter who is suffering from any disorder or disability of mind (including mentally retarded) or physically crippled or disabled and who is unable to earn a living.

d) If no spouse/children below 25 years of age/disabled children above 25 years of age are eligible for family pension, it may be granted to unmarried/widowed/divorced daughters above the age of 25 years in the order of seniority of their age.

e) Thereafter, family pension may be paid to the parents who were wholly dependent on the Govt. servant when he/she was alive.

f) Disabled siblings (i.e. brother and sister) who were dependent on the Government servant immediately before the death of the Government Servant, for life.

    E.15 Is family pension payable to more than one person at a time?

Normally, the family pension is payable to one eligible member at a time. However, in certain specific cases, the family pension is divided among eligible members of the family. The family pension will be paid in equal shares where the deceased Govt. servant or pensioner is survived by –

a) More than one widow (except in the case of Hindu widow or where polygamy/polyandry is not allowed).

b) A widow and an eligible child through another widow which she would have received had she been alive.

c) A widow and an eligible child from a divorced/illegally wedded wife; the child will be entitled to the share of family pension which the mother would have received had she not been divorced/ had she been legally wedded.

d) Twin, triplet or quadruplet children

In all the above cases, on the death of one recipient, his/her share of the family pension shall become payable to other member(s) of family who was/were sharing family pension with him/her.

    E.16 How is the family pension payable to twin children?

As in reply to Q. No. E.16

    E.17 Is family pension payable to a spouse judicially separated?

Family pension is payable to a spouse judicially separated provided there is no child who is eligible for family pension. But it is not payable to a spouse judicially separated on the ground of adultery and who had been held guilty of committing adultery.

    E.18 Whether family pension may be sanctioned to a disabled child/dependent parent/disabled sibling during lifetime of a pensioner who has no wife or any other children.

Yes, family pension in certain cases may be sanctioned to a disabled child/dependent parents/disabled siblings. For further details, please refer to this department OM No. 1/27/2011-P&PW(E), dated 1st July, 2013, available at the website under the Circulars on Family Pension.

    E.19 Is the family pension admissible to parents; widowed/divorced/unmarried daughters?

As in reply to Q.E.14

    E.20 What is enhanced family pension and for what period it is payable?

Ordinarily, family pension is paid @ 30% of the pay last drawn by the Government at the time of his retirement/death. However, in the following three cases, family pension is payable at the enhanced rate of 50% of the last pay drawn:

a) From 1.1.2006, where a person not governed by the Workmen’s Compensation Act dies while in service after rendering not less than seven years continuous service, the rate of family pension shall be equal to 50% of last pay drawn from the date of death of deceased Government Servant, payable for a period of ten years provided that the deceased employee had completed seven years of continuous service.

b) In case a Government servant had died while in service after 1.1.1999 and before 1.1.2006 and his/her family was being granted family pension at enhanced rates, i.e., period of 7 years of enhanced rate had not been completed on 1.1.2006, the family pension will be allowed to be paid till the completion of the period of 10 years from the date of date of the Government servant.

c) In the event of death of Government Servant after retirement, the enhanced family pension shall be payable for a period of seven years or for a period up to the date the deceased would have attained the age of 67 years, whichever is earlier. In no case the amount of family pension exceed the pension authorised on retirement from Government.

After the lapse of the period of 10 or 7 years, as the case may be, the family pension is payable at the ordinary rate.

    E.21 Is family pension available to a spouse after remarriage ?

Family pension has now been made available even after remarriage to childless widow of the deceased employee subject to her earnings not exceeding the prescribed minimum family pension with DR. Family pension is not available to a childless widower after his remarriage.

    E.22 Whether the period of 10 years for payment of enhanced family pension would also apply in the case of a Government servant who died before 1.1.2006 and in respect of whom the family was receiving enhanced family pension as on 1.1.2006 ?.

Yes. The period of 10 years for payment of enhanced family pension will count from the date of death of the Government servant. These orders will, however, not apply in a case where the period of 7 years for payment of enhanced family pension has already completed as on 1.1.2006.

Source: http://karnmk.blogspot.in

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Frequently Asked Questions (FAQs) on Pension Policy by Pensioner Portal

Frequently Asked Questions (FAQs) on Pension Policy by Pensioner Portal

Frequently Asked Questions (FAQs)
(Central Civil Pensioners)
Last updated/Reviewed: 04.11.2013

PENSION POLICY

A.1 Which rules govern Civil Pension?

Central Civil Services (Pension) Rules,1972.

    A.2 What is the formula for pension revision for pre-2006 pensioner/family pensioner?

In terms of para 4.1 of OM No.38/37/08-P&PW(A) dated 1.9.2008, the pension/family pension will be consolidated w.e.f. 1.1.2006 by adding together (i) The existing pension/family pension,(ii) Dearness Pension, where applicable, (iii)Dearness Relief @24% of basic Pension/Basic Family Pension plus dearness pension as admissible vide OM No.42/2/2006- P&PW(G) dated 5.4.2006 and (iv) Fitment weightage @40% of the existing pension/family pension. Where the existing pension at (i) includes the effect of merger of 50% of DR w.e.f. 1.4.2004, the existing pension for the purpose of fitment weightage will be re-calculated after excluding the merged DR of 50% from the pension. The amount so arrived at will be regarded as consolidated pension/family pension w.e.f. 1.1.2006. The fixation of pension will be subject to the provision that the revised pension, in no case shall be lower than 50% of the minimum of the pay in the pay band plus the grade pay corresponding to the pre-revised pay scale from which the Govt. servant retired.

    A.3 Whether all pre-2006 pensioners/family pensioners would get benefit under Department of Pension and Pensioners’ Welfare O.M. NO.38/37/08- P&PW(A) dated 28.1.2013?

In the O.M. dated 28.1.2013, the minimum pension of pre-2006 retirees in the respective pre-1996/pre-2006 pay scale has been revised with effect from 24.9.2012. This minimum pension shall be applicable in case retirement was after qualifying service of thirty-three years. In case qualifying service was less than thirty-three years, the amount of this minimum pension shall be reduced proportionately. There will be no change in the pension of those pre-2006 pensioners whose pension (as revised with effect from 1.1.2006) is already equal to or more than this minimum limit.

In the case of family pensioner also the minimum family pension as mentioned in Col.10 of the Annexure to the OM dated 28.1.2013 shall be payable if the amount of family pension (w.e.f. 01.01.2006) is equal to or more than this minimum family pension, the same family pension shall continue to be paid

    A.4 What happens in case there is no change in pension under OM dated 28.1.2013?

Even where there is no change in pension/family pension as a result of the issue of OM dated 28.1.2013, a revised authority for no change will be issued by the PAOs.

    A.5 Who is to be approached for revision of pension/family pension in terms of O.M. dated 28.1.2013.

For revision of pension in terms of orders dated 28.1.2013, in cases where revision has already been done by PAOs consequent to 6th CPC, the revision may be affected at the level of PAOs. A copy of the revised authority may be sent to Head of Department (HOD)/Drawing & Disbursing Officer (DDO) for record. In cases where no revision has been effected, Head of Offices may follow normal procedure for revision of pension/family pension.

    A.6 What is the amount of minimum and maximum pension after Sixth CPC?

The pension shall not be less than Rs.3500/- and shall not be more than 50% of the highest pay in Government.

    A.7 Is Personal Pension discontinued with effect from 1.1.1996 ?

Yes.

    A.8 When can pension be withheld or withdrawn?

Under Rule 8 of CCS (Pension) Rule, Future good conduct is an implied condition of every grant of pension and its continuance under the CCS (Pension) Rules, 1972. The pension or a part thereof can be withheld or withdrawn in such cases where a pensioner is convicted of a serious crime or found guilty of a serious or a grave act of misconduct/negligence after retirement, or during the period of service, including the service rendered upon re-employment after retirement. Under Rule 9, the President reserves the right of withdrawing pension/gratuity in full or in part or for ordering recovery from pension or gratuity or any pecuniary loss caused to the Govt., if, in any departmental/judicial proceedings, if the pensioner is found guilty of grave misconduct/negligence during the period of service, including service rendered upon re-employment after retirement.

    A.9 From where can we download the pension /nomination Forms ?

All forms are available at the website of Department of Pension & Pensioners Welfare.

    A.10 When can a Government servant apply for voluntary retirement?

Under Rule 48, a Government servant can apply for voluntary retirement after completion of 30 years of qualifying service. Under Rule 48-A, he can apply for VR after completion of qualifying service of 20 years. Under FR 56(k) he can apply for VR an attaining the age of 50 years (for Gr. A & B) and 55 years (in other cases).

    A.11 Whether older pensioners will get higher rate of pension?

Yes, from 1.1.2006, the quantum of pension/family pension available to old pensioners/family pensioners has been increased as follows:- O.M.No. 38/37/08- P&PW(A) dated 2.9.2008 .

Age of pensioner/family pensioner Additional quantum of pension
From 80 years to less than 85 years 20% of revised basic pension/family pension
From 85 years to less than 90 years 30% of revised basic pension/family pension
From 90 years to less than 95 years 40% of revised basic pension/family pension
From 95 years to less than 100 years 50% of revised basic pension/family pension
100 years or more 100% of revised basic pension/family pension


A.12 Is additional pension admissible to old family pensioners?

Yes, the rates related to additional pension as applicable in the case of old pensioners hold good for family pensioners, as well.

    A.13 Whether the provision of adding years in qualifying service for computation of pension is still in force?

The benefit of adding years of qualifying service for computation of pension/related benefits has been withdrawn w.e.f. 01.01.2006.

    A.14 Whether the provision of adding years in qualifying service has been withdrawn for calculating gratuity also?

Yes, w.e.f. 01.01.2006.

    A.15 Whether in the case of pensioners who are in receipt of more than one pension, the floor ceiling of Rs.3500/- will apply to the total of all pensions taken together?

It was clarified in Deptt. of Pension & PW’s OM No.38/38/02-P&PW(A) dated 23.4.2003 that in respect of civil and military pension, the floor ceiling taking the two pensions together will not apply and the individual pensions will be governed by respective pension rules. These instructions would continue to apply in the context of revised floor ceiling of Rs.3500/-p.m. Accordingly, the floor ceiling will apply individually in the civil and military pension. In case, a person is in receipt of pension as well as family pension, the floor ceiling of Rs.3500 will apply individually to such pension and family pension.

A.16 Whether the additional pension/family pension available to old pensioners would be payable from the date of attaining age of 80 years or above or from the first day of the month in which the date of birth falls?

The additional quantum of pension/family pension, on attaining the age of 80 years and above, would be admissible from the 1st day of month in which his date of birth falls. For example, if a pensioner/family pensioner completes age of 80 years in the month of August, 2008, he will be entitled to additional pension/family pension w.e.f. 1.8.2008. Those pensioners/family pensioners whose date of birth is 1st August, will also be entitled to additional pension/family pension w.e.f. 1.8.2008 on attaining the age of 80 years and above.

    A.17 Whether orders dated 28.1.2013 are applicable in the case of those absorbee pensioners who had received 100% lump sum and are in receipt of one-third restored pension?

It has been clarified in the OM dated 3.4.2013 that the notional full pension of the absorbee pensioners would also be stepped up w.e.f 24.9.2012 in accordance with the instructions contained in the aforesaid OM dated 28.1.2013. No arrear of DR and additional pension on notional full pension would be payable for the period prior to 24.9.2012.

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Frequently Asked Questions (FAQs) on Pension Procedure & Disbursement by Pensioner Portal

Frequently Asked Questions (FAQs) on Pension Procedure & Disbursement by Pensioner Portal

 Frequently Asked Questions (FAQs)
(Central Civil Pensioners)
Last updated/Reviewed: 04.11.2013

PENSION PROCEDURE

E.1 What is the meaning of the following terms?
(a) Pension Disbursing Authority
(b) Pension Sanctioning Authority
(c) PPO Issuing Authority

(a) Pension Disbursing Authority: Bank Branch/Treasury/Post/PAO Office paying your pension
(b) Pension Sanctioning Authority: The authority who sanctioned your pension before forwarding the case to Accounts.
(c) PPO Issuing Authority: Generally, the Pay & Account Officer is the PPO issuing authority.

E.2 What should a Government servant do to claim his pension?

During service each Govt. servant should satisfy himself that service is being verified and recorded so in the service book and that there are no gaps in this. He should also ensure that nomination for all payments due to him are current and valid.

Eight months prior to the retirement date, a Government servant is required to furnish certain information (e.g. joint photo with spouse, family details, name of the branch of the authorized bank through which he desires to draw his pension etc.) to his Head of Office in the prescribed Form No. 5. The Head of Office is required to undertake the work of preparation of pension papers in Form No. 7 of two years before the date on which a Government servant is due to retire on superannuation. After complying with the requirements of CCS Pension Rules 59 & 60, the Head of Office has to forward to the Pay & Accounts Officer Form 5 and Form 7 duly completed with a covering letter in Form 8 along with service book of the Government servant duly completed up-to-date and any other documents relied upon for the verification of service, not later than six months before the date of retirement of the Government servant.

E.3 Who is to authorize the pension?

On receipt of pension papers from Head of Office, the Pay & Accounts Officer concerned will, after applying requisite checks, assess the amount of pension and issue the Pension Payment Order (both halves of Pension Payment Order, i.e. disburser’s portion and pensioner’s portion) not later than one month in advance of the date of retirement of the Government servant with forwarding authority letter, duly ink-signed and embossed, to Central Pension Accounting Office (CPAO) who in turn will generate on computer a Special Seal Authority on the basis of details given in the Pension Payment Order and authority letter of the Pay & Accounts Officer and forward both halves of PPO with Special Seal Authority to the Central Pension Processing Centre (CPPC) of the concerned authorized Bank. All records will be maintained in the CPPC and the disbursing branch, will make the payments to the pensioner on authorization of payment of pension by the CPPC. The CPPC however is only the back office for processing pensions, all pension related problems/grievances of the pensioners will continue to be handled by the concerned paying branch as before.

E.4 What is to be done in case the pension has not been fixed correctly?

The Pay & Accounts Officer while issuing the pension authorization will forward one copy of the pension calculation sheet (out of three received by him from the Head of Office) as certified by the Head of Office and countersigned by him (Pay & Accounts Officer) to the pensioner along with the intimation of his having sent the pension payment authority/PPO to the CPAO. In case it is found from the pension calculation sheet that pension has been fixed incorrectly, the matter may be taken-up with the Head of Office. PAO concerned, if necessary, will issue an amendment authority letter to Central Pension Accounting Office for onward transmission to the CPPC to carry out necessary amendments in both halves of PPO.

PENSION DISBURSEMENT

    E.5 Can a pension account be opened in any branch of any bank?

No, a pension account cannot be opened in any branch of any bank. There is a list of public sector and private sector banks in each State in which a pension account may be opened. For latest information about the list please visit the website of Central Pension Accounting Office, www.cpao.nic.in.

    E.6 Is the payment of pension in cash or through a joint account with or without “EITHER or SURVIVOR” facility permitted in the Scheme for Payment of Pension to Central Government Civil Pensioners by Public Sector Banks?

Payment of pension in cash is not permitted in the scheme. However, the pension payment is now permitted to be credited to a joint account operated by the pensioner with his/her spouse (either by ‘Former or Survivor’ or ‘Either or Survivor’ basis) in whose favour an authorization exists in the Pension
Payment Order, subject to certain terms and conditions.

Paying branch may also credit the amount of pension in his or her joint account operated by pensioner with his/her spouse in whose favour an authorization for family pension exists in the Pension Payment Order (PPO). The joint account of the pensioners with the spouse could be operated either by ‘Former or Survivor’ or ‘Either or Survivor’ basis subject to the following conditions :-

(a) Once pension has been credited to a pensioner’s bank account, the liability of the Government/Bank ceases. No further liability arises, even if the spouse wrongly draws from the account.

(b) As pension is payable only during the life of a pensioner, his/her death shall be intimated to the bank at the earliest and in any case within one month of the demise, so that the bank does not continue crediting monthly pension to the joint account with the spouse, after the death of the pensioner. If however, any amount has been wrongly credited to the joint account, it shall be recoverable from the joint account and/or any other account held by the pensioners/spouse either individually or jointly. The legal heirs, successors, executors etc. shall also be liable to refund any amount, which has been wrongly credited to the joint account.

(c) Payment of Arrears of Pension (Nomination) Rules 1983 would continue to be applicable to a joint account with Pensioner’s spouse. This implies that if there is an ‘accepted nomination’ in accordance with Rules 5 and 6 of these Rules, arrears mentioned in the Rules shall be payable to the nominee.

Existing pensioners desiring to get their pension credited to a joint account as indicated above are required to submit an application to the branch bank, from where they are presently drawing pension in the enclosed form that is i.e. Annexure XXIX. This would also be signed by the pensioner’s spouse.

    E.7 Can a pension account be operated by a holder of Power of Attorney ?

The pension account cannot be allowed to be operated by a holder of Power of Attorney except in case of the account of former President of India/Vice President of India or the spouse of the deceased President/Vice President.

    E.8 Can the deduction of Income Tax at source be made from pension payments?

Yes, the paying branch will be responsible for deduction of Income Tax at source from pension payments in accordance with the rates prescribed from time to time. While deducting such tax from pension payments the paying branch will also allow deduction on account of relief available under Income Tax Act from time to time on production of proper and acceptable evidence of eligible savings by pensioners. The paying branch will also issue the pensioner in April each year a certificate of tax deducted in the form prescribed in the Income Tax Rules

    E.9 Can the excess payment, if any, credited to the pensioner’s account be recovered by the bank?

Before commencing payment of pension, the paying branch is required to obtain an undertaking in the prescribed form Annexure-XI of the Scheme from the pensioner. On the strength of this undertaking the excess payment, if any, credited to his/her account can be recovered by the paying branch.

    E.10 What is to be done if a pensioner/family pensioner desires to get his pension payment account transferred?

E.10.1 Application for transfer of pensions may fall under the following two categories;

(i) transfer from one paying branch to another of the same Authorised Bank (AB) within the same station or at a different station;
(ii) transfer from one AB to another AB

E.10.2 The pensioner/family pensioner may make request falling under both the categories above to either of the Branches. The paying branch will forward the request along with the disburser’s part of PPO, where applicable, to its CPPC for necessary action. Before forwarding the disburser’s portion of PPO to the new paying branch/CPPC, it will be ensured that the month upto which the payment has been made is invariably indicated in the disburser’s portion of PPO. The receiving CPPC on receipt of the pension documents will ensure forwarding the PPO to the paying branch if it is for the same AB or to the concerned CPPC if for a different AB within three days and intimate the facts to the pensioner simultaneously. Necessary intimation of effecting such transfer will be sent to CPAO by the new as well as old CPPCs in the form as at Annexure XXI (page-49 Scheme Booklet) as well as the escroll for keeping a note of change in their records.

(b) The new paying branch will commence the pension payment immediately on receipt of letter of the last payment certificate as above. Simultaneously, it will send an intimation to CPPC with full details of the commencement of the pension.

(c) Pension will be paid for three months on the basis of the photocopy of the pensioner’s PPO at transferee (New) branch, from the date of last date of payment made at the transferor (Old) branch. During this time, it will be the joint responsibility of both transferor (old) and transferee (New) bank branches to ensure that all the documents under the procedure, are received by the CPPC within the period of three months.

E.10.4 To avoid the risk of overpayment at the time of transfer, the following certificate is required to be recorded on the Disburser’s portion of PPO by the paying branch of the AB:
Certified that payment of pension has been made up to the month —————– and that this PPO consists of ———————continuation sheets for recording disbursement.”

E.10.5 Except as provided above, the transfer of a pension account from one payment point to another will not ordinarily be permitted.

    E.11 What is the procedure for switchover of pension payment from Pay & Accounts Office or treasury to Public Sector Bank ?

E.11.1 The applications for switch-over to authorised banks by the existing pensioners will be made in the Form as given in Annexure IX of Scheme Booklet in duplicate to the Pension Disbursing Authority.

E.11.2 The pensioners should first draw pension which has already fallen due, before applying for transfer of their pension papers to the Authorised Banks.

E.11.3 Transfer applications in duplicate shall be forwarded immediately by the Pension Disbursing Authority along with the disburser’s copy of the PPO halves, duly authenticated and written up-to-date to the CPAO for transmission to CPPC of the AB for arranging payment after keeping necessary note in their records. Action will also be taken by Pension Disbursing Authority to update the entries of payment made in the pensioner’s portion of the PPOs, if not already done, before the transfer application is sent to the CPAO.
E.11.4 If a PPO (disburser’s portion) has got torn or mutilated, it will be renewed by the CPAO with the help of PAO, if necessary, before sending it to the CPPC.

Source: http://karnmk.blogspot.in/2013

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Frequently Asked Questions (FAQs) on Extra-Ordinary Pension by Pensioner Portal

Frequently Asked Questions (FAQs) on Extra-Ordinary Pension by Pensioner Portal

 

Frequently Asked Questions (FAQs)
(Central Civil Pensioners)
Last updated/Reviewed: 04.11.2013

EXTRAORDINARY PENSION

F.1 How the percentage of disability computed? To whom it is applicable?

The computing of percentage of disability is applicable only for the Government servants retiring under CCS (EOP) Rules. The extent of disability or functional incapacity is determined in the following manner for purposes of computing the disability element forming part of benefits:-

Percentage of disability assessed by Medical Board. Percentage to be reckoned for computation of disability pension
upto 50% 50%
More than 50 and upto 75% 75%
More than 75 and upto 100% 100%

Provided that the above broad banding shall not be applicable to Government servants who are retained in service.

F.2 Whether the element of disability pension and invalid pension will be combined or treated as separate identity?

The invalid pension is granted under Rule 38 of CCS(Pension) Rules, whereas disability pension is granted under CCS(EOP) Rules. The CCS (COP) Rules provides that if a Government servant is boarded out of service on account of injury attributable to Government service he shall be granted disability pension which includes service element as well as disability element. Invalid pension and disability pension cannot be combined.

F.3 What is the revised quantum of ex-gratia lumpsum compensation to Civilian employees who die in performance of their bonafide official duties?

In modification of Deptt. Of Pension & PW’s OM No.45/55/97-P&PW(C) dated 11.9.1998 the ex-gratia lumpsum compensation to Civilian employees who die in performance of their bonafide official duties has been revised as under :

(a) Death occurring due to accidents in course of Performance of duties Rs.10.00 lakhs
(b) Death occurring due to accidents in course of Performance of duties attributable to acts of violence by terrorists, anti-social elements, etc Rs.10.00 lakhs
(c) Death occurring
(a) enemy action in international war or border skirmishes and
(b) action against militants, terrorists, extremists etc.
Rs.15.00 lakhs
(d) Death occurring while on duty in specified high altitude, inaccessible border posts, etc. on account of natural disasters, extreme weather conditions. Rs.15.00 lakhs

F.4 From which date the Constant Attendant Allowance is payable ?

Constant Attendant Allowance is payable from 1.1.2006 and applicable oly for officials retiring under EOP(Rules)

F.5 Whether the pensioners who retired on disability pension before 1.1.2006 would also be entitled to Constant Attendant Allowance ?

Yes, the pensioners who retired on disability pension before 1.1.2006 and fulfilling the conditions mentioned in para 10.1 of O.M. No. 38/37/08- P&PW(A) dated 2.9.2008 would also be entitled to Constant Attendant Allowance.

F.6 Whether Dearness Relief will be admissible on Constant Attendant Allowance?

No.

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New Series for Revision of Base of CPI(IW) launched

New Series for Revision of Base of CPI(IW) launched

New Series for Revision of Base of CPI(IW) launched
CPI – Industrial Workers

BASE YEAR UPDATION OF CONSUMER PRICE INDEX NUMBERS FOR INDUSTRIAL WORKERS (CPI-IW)  2013-14=100

Background of CPI-IW series:
The CPI-IW series on scientific lines was first introduced with base 1960=100 which was based on the results of Family Living Survey conducted in 1958-59 at 50 industrially important centres. The series was then, updated on base 1982=100 and a revision in 1999-2000 has further updated the base on 2001=100. The current series of CPI-IW  with base year 2001=100 covers 78 industrially important centers spread across the country.

Need for Base Updation:

The consumption pattern of the working class population undergoes change over a period of time and therefore, it becomes necessary that the consumption basket is updated from time to time to account for these changes and to maintain the representative character of the index. The need for frequent revision of base on account of fast changing consumption pattern of the target group has been recommended by International Labour Organisation, National Statistical Commission, National Commission on Labour and also Technical Advisory Committee on Statistics of Prices and Cost of Living. Also this recommendation was strongly reiterated by the Index Review Committee set up under the Chairmanship of Prof. Chadha which inter-alia stated that the intervening gap between the two series should not exceed 10 years. Labour Bureau accordingly, has proposed to revise the base year of the existing CPI-IW series 2001=100 to a more recent base year preferably, 2013-2014=100.

Scope and Coverage

The current series of CPI-IW with base 2001=100 was constructed on the basis of employment data in seven sectors namely, Registered Factories, Mining, Plantations, Ports & Docks, Public Motor Transport, Electricity Generation & Distribution Establishments and Railways sector. The current series comprises of a basket of about 370 items and 289 price collection markets spread across 78 centres of the country. In the existing series, the Working Class Family Income & Expenditure Survey was conducted during 1998-99 by the NSSO and a sample size of 41040 family budget schedules and 15960 house rent schedules (i.e. about a total of 57000 schedules) were canvassed from 78 industrially important centres of the country. The price collection work was done by the Labour Bureau and the main survey work of income & expenditure data collection was conducted by NSSO.

In line with the recommendations of Index Review Committee (IRC), the possibilities of extending the  scope of the new series to two more additional sectors i.e. Handloom and Construction sectors are being considered. However, Labour Bureau expects an increase in the number of centres from existing 78 centres to around 88-95 centres approximately. Consequently, the total number of family budget enquiry schedules and house rent schedules to be canvassed would increase to 70,000 schedules approximately.

Committees

i) Standing Tripartite Committee

The Index Review Committee (IRC) headed by Prof. G.K. Chadha recommended for constitution of a Standing Tripartite Committee (STC) of all the stakeholders.  Accordingly Ministry of Labour & Employment constituted a Standing Tripartite Committee (STC) vide order No. Y-12011/5/2010-ESA(LB), dated 12th January, 2011.

The Terms of Reference of the STC formed are as follows:

The Standing Tripartite Committee will               

{i}       examine the various aspects of the base year revision of Consumer Price Index Number Series for Industrial Workers {CPI-IW} including the selection of Centres, sample size, sampling design, methodology for deriving the weighting diagram and linking factor;

{ii}      examine the method of price collection procedures and machinery of price collection;

{iii}     examine the centre specific weighting diagrams for all the centres, selection of base year, compilation of base year prices, trial indices; and

{iv}     consider any other relevant issue{s}/matter as may be necessary.

Secretarial assistance to the Standing Tripartite Committee will be provided by the Labour Bureau, Ministry of Labour.  The Committee may also enlist the assistance of subject matter experts within and/or outside the Government and may co-opt members according to necessity.

Source: http://labourbureau.nic.in/CPI_IW_New_Series_2013.htm

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