Posts Tagged ‘cyber’

GST – Implementation from July 1, 2017 – How to tackle the reality of situation with the dealers with limited facilities?

June 11, 2017

GST – Implementation from July 1, 2017 – How to tackle the reality of situation with the dealers with limited facilities?

GST - Ideal, but what is implemented

The Government may have to be soft with the dealers, as they are bound to commit mistakes and violate provisions of GST Act and Rules[1]: In the implementation of GST covering crores of dealers of various transactions, many assumptions and presumptions have been made, as if, all would be sitting at computers and handling with their commercial dealings only on-line always. The Government has not perhaps, realized the digital gap existing between the big and small taxpayers under the GST regime.

  1. The powerful federal indirect tax body, the Goods and Services Tax (GST) Council, would instruct field officers at the central and state levels to be lenient with traders for procedural lapses in the first year of implementation of the new indirect tax regime from 1 July, 2017[2].
  2. There is a confusion about the jurisdiction of the dealers and as well as the law-implementing officers. This confusion prevails between the Central and the State and also amomh themselves internally.
  3. In the first year they have to handhold them rather than penalize them for procedural infractions. Everyone in the council is sensitive about it. Major offences such as clearing of goods without invoices, however, is a different matter.
  4. The decision comes in the wake of apprehensions of the trade and business community about an anti-profiteering provision in the GST law intended to be a deterrent against not passing on the benefits of any reduced indirect tax liability to the ultimate consumer.
  5. The Confederation of All India Traders, a traders’ body with 60 million members, said in a representation to PM on 8 June, 2017 that a period of nine months beginning 1 July should be declared a transition period [up to 31-03-2018] during which traders will be given immunity from prosecution for procedural lapses.
  6. While businesses and large traders will be prepared for the GST roll-out with their IT systems, small traders, especially those in villages and remote areas, may take time to become part of the GST network on account of lack of awareness and infrastructure constraints.
  7. As everyone imagines, the internet connection and related issues are going to create many practical probles, coupled with frequent power cuts at rural and village areas.
  8. Another official in the government, who also spoke on condition of anonymity, said that the last point of sale—trader to consumer—in villages has always been the weakest link in the state-level value-added tax system.
  9. Important issues – addressing concerns relating to tax rates brought up by the industry and finalizing how the anti-profiteering mechanism, “advance ruling” and search and arrests, etc. Advance ruling is a facility available for taxpayers to get an idea of what the tax liability on certain transactions will be in advance.

GST - SSI has to file 37 instead of 13 returns

SSI has to file 37 returns instead of 13; if they have units in more than one state, the returns increase accordingly[3]: A small­scale manufacturing company with operations in only one state will have to file a minimum of 37 returns instead of the current 13 once the goods and services tax (GST) goes live from July 1, 2017 increasing work for industry, accountants and banks, according to an IndiaSpend analysis. With the deadline for the GST less than a month away, finance professionals, banks and industry seem unprepared for the challenges of implementing the one nation­one tax idea, work towards which began 13 years ago. “The entire ecosystem needs to be changed to accept GST,” K. Raghu, former president, Institute of Chartered Accountants of India, told IndiaSpend. “An ideal date for implementation would be September 1.” The Indian Banks Association has informed a parliamentary panel that their members were unprepared to implement the new indirect tax regime. “Everything will now be online and will need to be updated regularly. A business will have to file 37 returns in a year (three returns per month and one annual return) per state,” the Economic Times reported on June 5, 2017.

GSTN - portal in demand

Business in three states means, he has to file 3 x 37 = 111 returns per annum[4]: “If it does business from offices in more than one state, the number of returns will go up accordingly. A business with offices in three states will have to file 111 tax returns in a year.” With the government announcing GST for four tax rates ­­ 5, 12, 18 and 28 per cent ­­ industry will face implementation challenges that include system upgrades, manpower training and understanding new taxes. Every transaction ­­ sale or purchase ­­ will now have to be recorded online to benefit from the tax paid earlier India is implementing a dual GST with the Centre and states together levying it on a common tax base. “The GST to be levied by the centre on intra­state supply of goods and/or services would be called the Central GST (CGST) and that to be levied by the states would be called the State GST (SGST),” according to the FAQs published by the Central Board of Excise and Customs (CBEC), the central body of indirect taxes. “Similarly, Integrated GST (IGST) will be levied and administered by centre on every inter­state supply of goods and services.” A dual GST adheres to the constitutional requirement of fiscal federalism, since both the Centre and states have the powers to levy and collect taxes. “The central GST and the state GST would be levied simultaneously on every transaction of supply of goods and services except the exempted goods and services, goods which are outside the purview of GST and the transactions which are below the prescribed threshold limits,” the CBEC FAQ noted.

GST opposed or supported

Meghalaya, Punjab, Tamil Nadu, Kerala, Karnataka, Jammu and Kashmir and West Bengal – have not passed GST[5]: While 24 states have passed state GST acts, seven have not ­ as yet. They are: Meghalaya, Punjab, Tamil Nadu, Kerala, Karnataka, Jammu and Kashmir and West Bengal. While the location of the supplier and the customer within the country is immaterial for the purpose of CGST, SGST would be charged only when the supplier and the customer are within the state. An illustration from the FAQ published by the government: Suppose the CGST rate is 10 per cent and the SGST is 10 per cent. When a wholesale steel dealer in Uttar Pradesh supplies bars and rods to a construction company within the state for, say, Rs 100, the dealer would charge CGST of Rs 10 and SGST of Rs 10, in addition to the basic price of the goods. The wholesaler would be required to deposit the CGST into a central government account and the SGST into the account of the state government. “Of course, he need not actually pay Rs 20 (Rs 10 + Rs 10) in cash, as he would be entitled to set­off this liability against CGST or SGST paid on his purchases (say, inputs),” said the FAQ This is where implementation challenges arise, as former ICWAI president Raghu explained. Every invoice from buyers and sellers must be entered in the GST system correctly to ensure that benefits accrue down the chain. “We have a system today across a majority of small units where an accountant comes (in) once a month, makes vouchers and inputs details for taxes,” said Raghu. “That will have to end now because we are moving to an online, almost real­time system that will need a lot of manpower.” The finance industry is ready by training its professionals, said Raghu, who predicted many job opportunities over the next 5­6 years. But, as he added, it would take at least 12 to 18 months for the system to “settle down”. “I do see a lot of CAs and other finance professionals being trained for indirect taxes in the coming years,” he said.

GST - Ideal, but what is implemented-NDA-UPA

Industry and Banks are not ready for GST implementation[6]: India’s industry and its banking system will have to change systems, train personnel and accept the extra workload for the new taxation system. The banking system has clearly said it is not yet ready. Industry is ambivalent. “Nearly 50 per cent of Indian businesses are not aware of the changes that GST will usher in,” Bharat Goenka, Managing Director, Tally Solutions, was quoted as saying in the Economic Times on June 5. Tally accounting software is widely used by Indian companies. The company is waiting for the GST rules to be finalised, so that it can roll out its GST software for Indian companies. A senior official of Federation of the Indian Chambers of Commerce and Industry (FICCI), requesting anonymity because the launch date was close, said GST was “now a fact”, and industry was trying to adapt. FICCI has been conducting awareness sessions among industry verticals to help understand the new structure, he added The industrial sector, especially the services sector, is waiting for more clarity on tax rates, processes and the time frame for the systems to settle down. “What we still don’t know is which tax slab we fall in,” a marine service provider operating in Goa told IndiaSpend, on condition of anonymity. “While it is good that the taxation system will be streamlined and we will not have to deal with multiple tax payments like excise, service tax and value added tax, we still don’t know how much time it will take for everybody to be on board.” (In arrangement with IndiaSpend.org, a data­driven, non­profit, public interest journalism platform. The views expressed are those of IndiaSpend. Feedback at respond@indiaspend.org).

© Vedaprakash

11-06-2017

GST ready for launch - 03_08_2016_001_060

[1] Livemint.com, Govt may be lenient with traders on procedural lapses in GST’s first year, Last Modified: Sat, Jun 10 2017. 12 51 AM IST.

[2] http://www.livemint.com/Politics/PMFLgTOxEezhEPIt9FEqgL/Govt-may-be-lenient-with-traders-on-procedural-lapses-in-GST.html

[3] http://www.hindustantimes.com/business-news/businessman-or-professional-you-may-need-to-fill-37-forms-to-be-gst-compliant/story-DI8IOTQi5qS0c20PkDoTNO.html

[4] http://navbharattimes.indiatimes.com/business/business-news/37-returns-instead-of-13-one-of-the-many-challenges-threatening-gst-rollout/articleshow/59085127.cms

[5] http://economictimes.indiatimes.com/news/economy/policy/37-returns-instead-of-13-one-of-the-many-challenges-threatening-gst-rollout/articleshow/59082648.cms

[6] Economics Times, 37 returns instead of 13: One of the many challenges threatening GST rollout, BY IANS | JUN 10, 2017, 02.33 PM IST.

 

Online sexual grooming, luring girls with modus operandi, cyber sexual crimes: Should be taken serious and monitored!

May 18, 2017

Online sexual grooming, luring girls with modus operandi, cyber sexual crimes: Should be taken serious and monitored!

Internet grooming

Ibrahim posing as “Siva” developed Fracebook friendship with a 13-year school girl: Accepting what seemed like an innocuous Facebook friend request ended up in a nightmare for a a 13-year-old girl from Tirupur, as the friendly stranger turned out to be a sexual predator, facebook friend for just few months, who ensnared the young teen and raped her. A 22-year-old man and a lodge manager were arrested on 01-05-2017 Monday on charges of raping a 13-year-old 8th standard schoolgirl. The man, who befriended the girl from Tirupur on Facebook, took her to Puducherry, raped her and abandoned her in a lodge. Later, the lodge manager also raped her. The arrested persons were identified as S Ibrahim, 22, of Pichampalayampudur in Tirupur and E Prabhakaran, 29, of Puducherry[1]. Police said Ibrahim was working in a textile unit in Tirupur and Prabhakaran had taken a lodge on lease more than six months ago[2].

Internet sexual grooming

The girl eloped with Ibrahim as he talked so sweetly: Lured by the 21-year-old youth’s sweet-talk, the teenager ran away with him to Chennai and then to Puducherry, where she was sexually abused for two days[3]. It is ridiculous that that the 13-year girl could be so bold enough to elope with a stranger from Tirupr to Chennai to Puducherry and accepted to stay in lodge. The girl’s harrowing tale came to light on April 29, 2017 when she reached Tirupur two days after she went missing and narrated her ordeal to her parents[4]. On April 27, the girl’s parents lodged a complaint with the Tirupur North police claiming their 13-year-old daughter had gone missing. But, what the parents were doing about her activities with phone, facebook friendship, strange behaviour and other activities. They must have watched her. Even as the sleuths were trying to trace her whereabouts, she returned on her own two days later. What the girl had to tell about the two days away from home swung the city police into action, leading to the arrest of a 21-year-old youth from Chennai and a 27-year-old man from Puducherry. Police said the girl became friends with Siva (21) on Facebook recently. Over time, Siva talked her into eloping with him and on April 27, he reached Tirupur. The girl gave her family members the slip and eloped with Siva to Chennai. After a brief stay there, Siva took her to a lodge in neighbouring Puducherry, where he allegedly raped her for two days. Ironically, though TOI mentions his name as Ibrahim, Indian Express does not, perhaps on the principles of “Secular journalism”!

Internet sexual grooming- love jihad too.jpg

The lover sold her gold chain and vanished: Later, Siva sold her gold chain weighing one sovereign, gave her the return fare to Tirupur and vanished. Really, it is interesting and intriguing to note as to how the girl could giv her chain also to the crook after all these happenings. Ibrahm should be interrogated thoroughly and his modus operandi should be ex;posed, so that the girls could be safe. Finding the girl all alone, lodge owner Prabakaran (27) befriended the girl under the guise of helping her reach Tirupur. After realising what had happened, Prabakaran too allegedly sexually abused her[5]. The girl managed to escape from the lodge and reach Tirupur with the money Siva had left her. After hearing her tale, a team of sleuths traced Siva to Chennai and arrested him on 01-05-2017 (Monday) on charges of kidnapping and raping a minor girl[6]. Another team nabbed Prabakaran from his lodge in Puducherry. Both the accused have been booked under various sections of the Indian Penal Code and the Protection of Children from Sexual Offences Act (POCSO). After all these happenings, the media started disciurse on “online sexual grooming” and so on!

Be smart in internet-1.jpg

Online sexual grooming – definition and so on![7]: Child grooming is generally understood as the practice of befriending and forming an emotional bond with a child by a person with the objective of sexual abuse. According to the Oxford English Dictionary, the word ‘grooming’ was first used in connection with a paedophile in a 1985 story by Chicago Tribune which stated, “These ‘friendly molesters’ become acquainted with their targeted victim, gaining their trust while secretly grooming the child as a sexual partner.” Child grooming incidents have increased with the advent of the internet, where such incidents are increasingly taking place online, through public chatrooms and social media. In India too, such instances have been reported in the past[8].

  1. Last year, two teenagers were arrested in Kolkata for kidnapping and rape of a 15-year-old girl whom they had befriended on Facebook.
  2. Another instance of online grooming was reported in December 2016 where a teenage girl was raped by a Facebook friend in Mumbai.
  3. More recently, in January 2017, a minor girl in Cuttack alleged rape by a boy whom she had met through a social networking site.

With the proliferation of smartphone users in India, child grooming incidents can only be expected to rise in future.

Be smart in internet-2

Tulir’s discourse on Online sexual grooming[9]: As usual after some days, the analysis comes  in this way: “This is a classic case of sexual grooming,” says Vidya Reddy, of Tulir, Centre for Prevention and Healing of Child Sexual Abuse. “Abusers study a situation carefully to understand what a child’s Achilles heel is and then exploit the situation. Now, with almost every child having accesses to technology and internet in the form of a laptop or phone, these criminals have found new platforms to target children,” she adds. What Vidya explains is called online sexual grooming, a worldwide phenomenon, that has spread along with the speed and easy access to the internet. According to UNICEF, it can be defined as preparing a child or adult for sexual abuse, exploitation or ideological manipulation. A report released by the organisation in 2014 states that the surge in mobile and internet usage in India had brought 400 million people online. Of this, seven percent of internet users in the country are reportedly children. “Phones are now an extension of our hands and it has completely changed the way crime is committed and presented,” Vidya notes. Even a report of the Parliamentary Committee on Information Technology in 2014 recognized the threat posed to children by predatory paedophiles online. It emphasises how these predators “conceal their true identity whilst using the internet to ‘groom’ potential victims for sexual purposes.”

From home to horror[10]: The girl, Meena [name changed] too was unaware about the identity of the person she was chatting with. In fact, an officer told The News Minute, that it was only when Ibrahim called her on the phone that she even realised she had compromised all her data to an unknown man. But Ibrahim, as the police put it, was too smart for the girl. “He spoke to her very nicely and formed an emotional connect before she even realised the dangers of the situation,” a police officer told The News Minute. “He was just somebody who did odd jobs for a living but his real life was on Facebook. He has close to 5000 friends and they are all young girls,” she admits.

What parents and others should do?: As the issue has bee n so simple and as well as complicated in modern times, the following are suggested,  though, the modern ones might object on the grounds of “moral-policing” and so on:

  1. In schoools, moral education classes should be introduced naking them understand, realize and appreciate the moral values of family, parents, relations, respect to elders and connected issues.
  2. Of course, parents and elders should set example to their children, boys and girls and others.
  3. The studying teenage boys and girls should concentrate in studies and not in love, love-making, sex related topics.
  4. The cinema, TV, print and electronic media and connected persons should have some sort of “Social respinsibility” in their presentation of ads, news, serials etc.
  5. They should avoid negative suggestion, instread, present wth positive asppects giving good examples.
  6. Definitely, parents should watch the activities of their children, boys and girls carefully.
  7. Their extra-cautious activities should be monitored with the time-spending, money-requirement and spening, goingout on various pretexts etc.
  8. That teens from slums could kidnap and enjoy life with rich girls, autowalas, coolies and others also could join sucg fray to get girls just by wearing jeans, riding a bike, and such other iditic myths should not be promoted.
  9. The cine songs, depiction etc, should have some decency and decorum, instead of portraying the dancing actresses as whores, or they would go with anybody and indulge in sex immediately.
  10. The law enforcing auhtorities can monitor all these activities.

© Vedaprakash

18-05-2017

[1] Times of India, Girl raped by Facebook ‘friend’, lodge manager in Puducherry, TNN | Updated: May 3, 2017, 06.50 AM IST

[2] http://timesofindia.indiatimes.com/city/coimbatore/girl-raped-by-facebook-friend-lodge-manager-in-puducherry/articleshow/58487399.cms

[3] Onmanorama, Minor girl elopes with FB friend, only to be abused by him, Wednesday 03 May 2017 08:54 PM IST, byOur Correspondent.

http://english.manoramaonline.com/news/nation/2017/05/03/chennai-girl-elopes-with-fb-friend-abused.html

[4] http://english.manoramaonline.com/news/nation/2017/05/03/chennai-girl-elopes-with-fb-friend-abused.html

[5] Indian Express, Facebook friend rapes 13-year-old after luring her from Tirupur to Chennai,

By Vignesh A, Express News Service, Published: 02nd May 2017 09:58 PM, Last Updated: 02nd May 2017 09:58 PM.

[6] http://www.newindianexpress.com/states/tamil-nadu/2017/may/02/facebook-friend-rapes-13-year-old-after-luring-her-from-tirupur-to-chennai-1600249.html

[7] Firstpost, Child grooming: India must take measures to protect children from online sexual abuses, Devika Agarwal, May, 11 2017 21:59:53 IST

[8] http://www.firstpost.com/india/child-grooming-india-must-take-measures-to-protect-children-from-online-sexual-abuse-3438528.html

[9] TheNewsMinute, A 13-year-old’s rape in TN highlights the major threat online sexual groomih poses to children, Priyanka Thirumurthy, Saturday, May 06, 2017 – 11:45

[10] http://www.thenewsminute.com/article/13-year-old-s-rape-tn-highlights-major-threat-online-sexual-grooming-poses-children-61591