Deduction of Tax at Source (TDS) by Drawing and Disbursing Officers (DDOs) under GST regime No. 1(8)/2017/TA/993 Ministry of Finance Department of Expenditure Controller General of Accounts New Delhi Dated: 20 -9-2017 Office Memorandum Sub:- Deduction of Tax at Source (TDS) by Drawing and Disbursing Officers (DDOs) under GST regime. Ministry of Finance, Department of Revenue vide Notification No. 33/2017 —Central Tax, notified vide GSR No. 1163 (E) dated 15th September, 2017 has stated that from 18th September, 2017 the provisions of sub-section (1) of Section 51 of the Central Goods and Service Tax Act, 2017 (12 of 2017) shall come into force with respect to inter-alia, a Department or establishment of Central Government and that the said person shall be liable to deduct tax from the payment made or credited to the supplier of taxable goods or services or both. All the Controlling Authorities are requested to ensure adherence to the contents of the above said Notification issued in exercise of powers conferred by the above said Act and issue necessary instructions to all concerned under their jurisdiction. This issues with the approval of the Competent Authority. S/d, (Shailendra Kumar) Dy. Controller General of Accounts To All Pr. CCAs/ CCAs/ CAs (independent charge), Director, INGAFMINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF EXCISE AND CUSTOMS) NOTIFICATION New Delhi, the 15th September, 2017 No. 33/2017-Central Tax G.S.R. 1163(E).—In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 18th day of September, 2017 as the date on which the provisions of sub-section (1) of section 51 of the said Act shall come into force with respect to persons specified under clauses (a) and (b) of sub-section (1) of section 51 of the said Act and the persons specified below under clause (d) of sub-section (1) of section 51 of the said Act, namely:— (a) an authority or a board or any other body,— (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with fifty-one per cent or more participation by way of equity or control, to carry out any function; (b) society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860); (c) public sector undertakings: Provided that the said persons shall be liable to deduct tax from the payment made or credited to the supplier of taxable goods or services or both with effect from a date to be notified subsequently, on the recommendations of the Council, by the Central Government. [F. No. 349/58/2017-GST(Pt.)] Dr. SREEPARVATHY S.L., Under Secy. Signed Copy … Continue Reading…
Rule 14(ii) of Railway Servants (D&A) Rules, 1968 —Following of proper procedure regarding. RBE No. 133/2017 GOVERNMENT OF INDIA MINISTRY OF RAILWAYS (RAILWAY BOARD) New Delhi, 18.09.2017 No.E(D&A) 2017 RG6-21 The General Manager(P) All Indian Railways and Production Units etc. (As per standard list). Sub: Rule 14(ii) of Railway Servants (D&A) Rules, 1968 —Following of proper procedure regarding Rule 14(ii) of the Railway Servants (Discipline and Appeal) Rules, 1968, which emanates from the provisions contained in clause (b) of the second proviso to Article 311 (2) of the Constitution of India, lays down special procedure for imposition of penalties in situations where the disciplinary authority is satisfied, for reasons to be recorded by it in writing, that it is not reasonably practicable to hold an inquiry in the manner provided in these rules. 2. The scope and ambit of the special procedure under the aforesaid Rule 14(11) and the protections embodied therein for the Railway servants have been explained in Circulars issued by this Ministry from time to time. It is to be noted that (i) the conditions precedent to application of the aforesaid special procedure, (ii) the action taken thereunder being subject to judicial review and (iii) permissibility of the claim by the penalized person for holding of inquiry at the stage of appeal, revision etc, have been explained in paragraphs 6, 7 and 8 respectively of Department of Personnel & Training OM No. 11012/11/85- Estt(A) dated 11.11.1985 as circulated vide this Ministry’s letter No. E(D&A) 85 RG6-72 dated 06.02.1986. A Note regarding some of the important points to be borne in mind while taking action under the aforesaid Rule 14(ii) and specimens of speaking order and notice imposing penalty thereunder were also circulated vide this Ministry’s letter no. E(D&A) 85 RG6-72 dated 06.10.1988. Further thereto, the requirement that the reasons recorded by the Disciplinary Authority for dispensing with the inquiry should be supported by objective facts and/or independent material, was emphasized vide this Ministry’s letter no. E(D&A) 92 RG6-48 dated 06.04.1992. 3.Notwithstanding above, instances of non-adherence to the aforesaid instructions/clarifications have been brought to notice of this Ministry. 4. In view of above, the afore-mentioned instructions/clarifications are emphatically reiterated. All zonal Railways/production Units etc. are directed to bring it to the notice of the disciplinary/appellate/revisionary authorities that, whenever it is proposed to invoke action under the aforesaid Rule 14 (ii), it is imperative that all the instructions mentioned above in this regard are followed scrupulously so as to ensure that the action is not found wanting in compliance of: (i) the mandate under the clause (b) of the second proviso to the Article 311 (2) of the Constitution of India, (ii) of the provisions contained in the aforesaid Rule 14(ii), and (iii) of the related subsidiary instructions/clarifications. 5. Hindi version will follow. please acknowledge receipt. S/d, (Sunil Kmar) Director Estt. (W&D&A) Railway Board. Signed Copy … Continue Reading…
Applicable Fares as on 20th September’2017SECTOR& V.VHLTC (ECONOMY CLASS)DLTC (EXECUTIVE CLASS) Base FareBase FareAgartalaKollcata574112601AgattiBengaluru10141 AgattiKochi10421 AgraKhajuraho574111001AhmedabadChennal1037633856AhmedabadDelhi815022948AhmedabadMumbal620118792Aizawlimphal631611800AizawlKollcata647613853AllahabadDelhi8391 AmritsarDelhi621618840AurangabadDelhi1095127872AurangabadMumbal630117880BagdograDelhi1266627720BagdograKollcata728617840BhatindaDelhi6901 BengaluruBhubaneshwar1100133340BengaluruChennal655113396BengaluruDelhi1355140276BengaluruGoa700120056BengaluruGuwahati1600144668BengaluruHubli6671 BengaluruHyderabad730121556BengaluruKochi635114032BengaluruKollcata1335137072BengaluruMumbal900121644BengaluruPune803421368BengaluruTrivandrum730116948BengaluruVishakhapatnam9836 BhavnagarMumbal6786 BhopalDelhi665122520BhopalMumbal720623880BhubaneshwarDelhi1195133133BhubaneshwarHyderabad930123120BhubaneshwarKollcata621618680BhubaneshwarMumbal1235135108BhujMumbal8391 ChandigarhDelhi615118668ChandigarhLeh655114032ChandigarhMumbal1178635400ChandigarhPune1178635400ChennalCoimbatore717117120ChennalDelhi1210640044ChennalGoa816121052ChennalHyderabad630118328ChennalKochi710119312ChennalKollcata1151636144ChennalMadura)610117012ChennalMumbal1152127680ChennalPortblair1236133312ChennalTrivandrum745119320CoimbatoreDelhi1340141944CoimbatoreMumbal1095127480DehradunDelhi707117560DehliDharamsala6671 DelhiGaya900123844DelhiGoa1247133580DelhiGorakhpur7206 DelhiGuwahati1346134224DelhiHyderabad1135134280Delhiimphal1273138320Delhiindore670120988DelhiJabalpur8251 DelhiJaipur540118040DelhiJammu625119156DelhiJodhpur755619100DelhiKhajuraho750119996DelhiKochi1600144988DelhiKollcata1201134920DelhiKullu8151 DelhiLeh735120192DelhiLucknow667118840DelhiMumbal1190131680DelhiNagpur932123038DelhiPantnagar6151 DelhiPatna930123440DelhiPort Blair2516644988DelhiPune1235137192DelhiRaipur1000128272DelhiRajkot1125126856DelhiRanch)1176127800DelhiShimla7001 DelhiSrinagar805122684DelhiSurat1125126856DelhiTirupati1266638320DelhiTrivandrum1580644988DelhiUdaipur763623000DelhiVadodra920125796DelhiVaranasi753122600DelhiVijayawada1151634194DelhiVishakhapatnam1335136196DibrugarhKollcata955118312DimapurKollcata795116827DiuMumbal6901 GayaKollcata635114550GayaVaranasi670112110GoaHyderabad710119880GoaMumbal717117120GoaPune638617880Guwahatiimphal675117880GuwahatiKollcata692618280GuwahatiUlabari7001 GuwahatiTezpur5951 GwaliorMumbal1055123946HyderabadJabalpur7900 HyderabadKollcata1264633340HyderabadMumbal710119696HyderabadPune708118912HyderabadTirupati650617880HyderabadVijayawada690117880HyderabadVishakhapatnam679617880imphalKollcata613114480indoreMumbal633117128JaipurMumbal1000124316JammuLeh673617880JammuSrinagar625317880JamnagarMumbal703116280JodhpurMumbal983624180KhajurahoVaranasi678619480KochiMumbal1135128068KochiTrivandrum615110804KollcataUlabari9950 KollcataMumbal1213638000KollcataPort Blair1402133708KollcataRanch)6386 KollcataShillong7331 KollcataSilchar685114228KollcataTezpur7001 KozhikodeMumbal1125029536LehSrinagar645317880LucknowMumbal1100133340Madura)Mumbal1080130284MangaloreMumbal793620552MumbalNagpur685119892MumbalRaipur1165026396MumbalRajkot713117880MumbalSurat6151 MumbalTrivandrum1315130552MumbalUdaipur663622280MumbalVaranasi1264631221MumbalVishakhapatnam1205130016Port BlairVishakhapatnam1264629621RaipurNagpur703116280RaipurVishakhapatnam610115999TirupatiVijayawada6551 TirupatiVishakhapatnam6651 VijayawadaVishakhapatnam6901 … Continue Reading…
Increase in posts of SUB MAJs, SUBs, NAIB SUBs and Havaldars as govt approves 3rd cadre review for jcos/ors DEAR ALL, SOME GOOD NEWS AT LAST for JCOs/ORs as the number of posts are increased, facilitating promotion prospects, to be implemented in the next 5 year period. The numbers of posts increased now are :-RANK EXISTING Addl Sanction(Next 5 Years)JCOsSub MajSubNaib Sub 55004454641014 479776913466ORsHavaldarsNaiks 210656203259 5849864930The 3rd Cadre Review for ORs/JCOs which was due in 2011, has been now (2017) approved by the Govt. The 1st such Review was done in 1979 and the 2nd one was made in 1984.Source : ex-servicemenwelfare.blogspot.in … Continue Reading…
7th CPC - Revision of Pension of Pre-01.01.2016 retired Armed Forces Pensioners / Family Pensioners. Office of the Principal CDA(Pensions) Draupadi Ghat, Allahabad- 211014 Circular No. 585 Dated: 21.09.2017 To, The Officer-in-Charge ROs/ PAOs (ORs) ……………………………………. ……………………………………. Subject: Implementation of Government’s decision on the recommendations of the 7th Central Pay Commission – Revision of Pension of Pre-01.01.2016 retired Armed Forces Pensioners / Family Pensioners. Reference: (1) This office Circular No. 570 dated 31.10.2016. (2) GOI, MOD letter No.17 (01)/2017/(02)/D(Pension/Policy) dated 05.09.2017. —–*—–*—– Attention is invited to Para-4.1 of the above cited Circular No. 570 dated 31.10.2016 wherein instructions for revision of pension of pre-01.01.2016 pensioner/ family pensioner were issued for implementation of GoI, MoD letter No. 17(01)/2016-D (Pen/Pol) dated 29th October 2016. It was provided in the ibid Govt. letter that the revised pension/ family pension w.e.f. 01.01.2016 of Pre-2016 pensioners/ family pensioners shall be determined by multiplying the Basic Pension (before commutation)/ Basic Family Pension (exclusive of Dearness Relief) as had been drawn as on 31.12.2015 by 2.57 to arrive at revised pension under 7th CPC. 2. A copy of GoI, MoD letter No. 17(01)/2017/(02)/D(Pension/ Policy) dated 05.09.2017, which is self-explanatory, is enclosed for immediate necessary action. Further clarifications / instructions are issued for smooth implementation of Ministry of Defence letter on the subject are enumerated in succeeding paras. 3. Revised pension/ family pension of all Armed Forces Personnel who retired/ died prior to 01.01.2016, shall be revised by notionally fixing their pay in the pay matrix recommended by the 7th CPC in the level corresponding to the pay in the pay scale / pay band and grade pay at which they retired/ died. This will be done by notional pay fixation under each intervening Pay Commission based on the formula for revision of pay. The revised rates of Military Service Pay, Non Practising Allowance, where applicable, and ‘X’ Group pay & Classification Allowance for JCOs/ ORs, if applicable, notified in terms of 7th CPC orders, shall also be added to the amount of pay notionally arrived at under the 7th CPC pay matrix and shall be termed as notional reckonable emoluments as on 01.01.2016. While fixing pay on notional basis, the pay fixation formulae (as per Para-4 of MoD letter dated 05.09.2017), approved by the Government and other relevant instructions on the subject in force at the relevant time, shall be strictly followed. 4.Applicability 4.1. These orders shall apply to all the Armed Forces Pensioners/ Family Pensioners who were drawing Service Pension/ Family Pension including Disability Pension, War Injury Pension as on 01.01.2016 under the Pension Regulations of the three Services/ State Forces and various Government orders issued from time to time 4.2. The provisions of this letter do not apply to the following categories: (i) Gallantry awardees drawing monetary allowance in isolation attached to the award such as Param Vir Chakra, Ashok Chakra, etc. (ii) UK/ HKSRA Pensioners who were in receipt of pension in Pound Sterling as on 01.01.2016. (iii) Persons in receipt of Compassionate Allowance, Guzara, Reservist allowance or any other allowance on which dearness relief is not admissible. (iv) Ex gratia payment @ Rs 600/- p.m. to reservists who opted lump sum gratuity in lieu of reservist pension at the time of release covered by Govt. of India, Ministry of Defence letter No. B/39042/AG/PS-4(a&c)/1331/C/D (Pension/Services) dated 29.12.2000. (v) Ex-gratia family pension at Rs. 645/- per month to the families of deceased reservists covered by GoI, MoD letter No. 1(06)/2010-D(Pen/Policy) dated 22.11.2013. (vi) Pakistan, Burma Pensioners who have been granted Ex- gratia Ad-hoc allowance. (vii) Reservist Pensioners, since no method of calculation of Reservist Pension has been provided under 7th CPC. (viii) These orders do not apply to Public Sector Undertakings/ Autonomous Body absorbees who have drawn lump sum payment of pro rata pension, whose 43% (in case of Commissioned Officer) and 45% (in case of JCOs/ ORs) pension has been restored. 4.3. Revision of all kinds of pension/ family pension is to be done only in respect of those Armed Forces Pensioners including disability pensioners/ family pensioners who retired, invalided out of service/ died before 01.01.2016. In other words, cases of retirement, invalidment/ death in service on or after 01.01.2016 are not covered by these orders. 5. Calculation of pensionary benefits under this formulation :- Subject to Para 10, the rates of revised pension/family pension in terms of these orders shall be determined as follows:- (a) The revised Retiring/ Service/ Special/ Invalid/ Ordinary/ Mustering out Pension, Service element of Disability/ Liberalised Disability/ War Injury Pension shall be 50% of the notional reckonable emoluments arrived at as per Para 3 above. (b) The revised Disability/ Liberalized disability element of Disability/ Liberalized Disability Pension shall be 30% of the notional reckonable emoluments arrived at as per Para 3 above for 100% disability and shall be reduced pro-rata subject to degree of disability accepted and for the period notified in PPO. (c) The revised War Injury element of War Injury Pension shall be 60% and 100% of the notional reckonable emoluments arrived at as per Para 3 above in cases of release and invalided out cases respectively. The rates so determined shall be for 100% disability and shall be reduced pro-rata subject to degree of disability accepted and for the period notified in the PPO. Note- The aggregate of service element and liberalized disability element shall not be less than 80% of the notional reckonable emoluments. (d) Where an Armed Forces Personnel was discharged/ retired under the circumstances mentioned in Para 4.1 of this Ministry’s letter No. 1(2)/97/D(Pen-C) dated 31.1.2001 with disability including cases covered under this Ministry’s letter No. 16(5)/2008/D(Pen/Policy) dated 29.9.2009 & dated 19.05.2017 and the disability/war injury had already been accepted as 20% or more, the extent of disability or functional incapacity shall now be determined in the manner prescribed in Para 7.2 of said letter dated 31.1.2001 for the purpose of computing disability/ war injury element with effect from 01.01.2016. (e) The benefit of broad-banding of disability in discharge/ retired cases shall, however, only be applied to those who are drawing disability element 20% or more as on 01.01.2016. Rates for calculation of disability where composite assessment is made due to existence of disability, as well as war injury, shall be determined in terms of provision contained in Para 3(b) of GoI, MoD letter No. 16(02)/2015-D (Pen/Pol) dated 08.08.2016. (f) The revised enhanced rate and normal rate of Ordinary Family Pension shall be 50% and 30% respectively of the notional reckonable emoluments arrived at as per Para 3 above for the applicable period of grant. (g) The revised Special Family pension shall be 60% of the notional reckonable emoluments arrived at as per Para 3 above for the applicable period of grant. (h) The revised Liberalized Family Pension shall be equal to the notional reckonable emoluments arrived at as per Para 3 above for the applicable period of grant. (i) For child/children of Armed Forces personnel in receipt of Liberalized Family Pension, the revised Liberalized Family Pension shall be 60% of the notional reckonable emoluments arrived at as per Para 3 above for the applicable period of grant. (j) The revised Dependent Pension (Special) shall be 50% of notional Special Family pension arrived at in terms of provisions as at Para 5(g) above. (k) The Liberalized Dependent Pension (Liberalized) shall be 75% (in case both parents are alive) and 60% (in case of single parent/dependent brother/sister) of notional Liberalized Family Pension arrived at in terms of provisions as at Para 5(h) above. (l) The revised Second Life award of Special Family pension in case of JCOs/ORs including NCs (E) shall be 50% of notional Special Family Pension arrived at in terms of provisions as at Para 5(g) above. (m) The revised Second Life award of Liberalized Family Pension in case of JCO/OR including NCs (E) shall be 60% of notional Liberalized Family Pension arrived at in terms of provisions as at Para 5(h) above. Note-1: The amount of revised pension/ family pension arrived at in terms of this para, shall be rounded off to the next higher rupee Note-2 : In cases where the family pension has been divided amongst more than one beneficiary, the revised family pension for beneficiaries all together shall not exceed the applicable rate of family pension indicated above. 6. The higher of the two Formulations i.e. the pension/family pension already revised in accordance with GoI, MoD letter No. 17(01)/2016-D(Pen/Pol) dated 29th October 2016 and modified vide letter No. 17(01)/2017 (01)/D(Pen/Policy) dated 04.09.2017 or the revised pension/ family pension worked out in accordance with Para 5 above, shall be granted to pre- 2016 Armed Force Pensioners as revised Pension/ Family Pension w.e.f. 01.01.2016. In this regard, illustrations of calculation have been given at Annexure-I of the MoD letter dated 05.09.2017. In cases where pension/ family pension being paid w.e.f. 01.01.2016 in accordance with GoI MoD letter No. 17(01)/2016-D(Pen/Pol) dated 29th October 2016 happens to be more than pension/ family pension as worked out in accordance with Para-5 above, the pension/ family pension already being paid shall be treated as revised pension/ family pension w.e.f. 01.01.2016. 7. The amount so arrived at in terms of Para 6 above will be regarded as revised pension/ family pension with effect from 01.01.2016. Since the revised … Continue Reading…
Admissibility of one additional increment to all those Employees who were stagnating at the maximum of their pay scale more than one year as on 1.1.2006
OFFICE OF THE PRINCIPAL CONTROLLER OF ACCOUNTS (FYS)
10-A, S. K. BOSE ROAD, KOLKATA-700 001
No. Pay/Tech-I/01(6th CPC)/2013/21
All Group Controllers
All Br. AOs.
Subject : Admissibility of one additional increment to all those Employees who were stagnating at the maximum of their pay scale more than one year as on 1.1.2006.
Referencee : HQrs office letter No.AT/II/187/VI CPC/Clar/Vol-VIII dtd 02.07.2013.
This office had sought clarification from the HQrs office regarding admissibility of one additional increment as on 1.1.2006 in the revised pay in respect of those employees who are in receipt of one or more stagnation increment and are stagnating for more than a year as on 1.1.2006.
CGDA office Delhi, Cantt, vide his letter under reference has clarified that in all cases where Govt. Servant is granted stagnation increment or normal after 1.1.2005 will not be eligible to increment on 1.1.2006 in revised pay structure. In other words, if stagnation increment is granted before 1.1.2005, Govt. Servant will be eligible for grant of an additional increment on 1.1.2006 in the revised pay structure.
In view of the above, it is requested to regulate the case(s) accordingly.
Asst. Controller of Accounts (Fys)
Source : www.pcafys.nic.in