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GST registration of taxpayers will be in the hands of the state governments and the state GST department will be doing the registration of the taxpayers.

Structure of GSTN will be as follows :

In India, GST was implemented from 1st July, 2017.

Benefits of GST are as follows : 

1. Creation of a unified national market. 

2. Mitigation of ill-effects of cascading. 

3. Elimination of multiple taxation and double taxation. 

4. Boost to the ‘Make in India’ initiative.

 5. Widening tax base and improving taxpayer compliance.

 6. Increase in GDP.

(1) GST on account of purchase of the trader on the invoice of purchase will be as follows :

(2) The GST in the tax invoice of sales by the trader will be calculated as under :

(3) Trader tax liability under GST will be :

Many countries in the world have a single unified GST system, i.e. a single tax applicable throughout the country. However, in federal countries like Brazil and Canada, a dual GST system is prevalent, whereby GST is levied by both the federal and the state or provincial governments. India will also adopt a dual GST. Dual GST means GST where the centre and the states will simultaneously tax goods and services. The Centre will have the power to tax intrastate sales and states will be empowered to tax services. GST will extend to whole of India except the state of Jammu & Kashmir.

GST is a destination – based tax applicable on all transactions involving supply of goods and services. GST in India will comprise of: 

1. Central Goods and Service Tax (CGST): 

This GST is levied and collected by the Central Government.

2. State Goods and Service Tax (SGST): 

This GST is levied and collected by the State Governments. 

3. Union Territory Goods & Service Tax (UTGST): 

This GST is levied and collected by the Union Territories. 

4. Integrated Goods and Service Tax (IGST): 

Inter state supplies of taxable goods/ services will be subject to Integrated Goods and Service Tax (IGST). IGST will approximately be a sum total of CGST and SGST/UTGST and will be levied by the centre on all inter-state supplies. 

Input Tax Credit (ITC) of CGST and SGST/UTGST will be available throughout the supply chain, but cross utilization of credit of CGST and SGST / UTGST will not be possible, i.e. CGST credit cannot be utilized for payment of SGST / UTGST, and SGST / UTGST credit cannot be utilized for payment of CGST. However, cross utilization will be allowed between CGST / SGST/ UTGST and IGST, i.e. credit of IGST can be utilized for the payment of CGST / SGST / UTGST and vice versa.

Four documents required for GST registration are as follows : 

1. Proof of constitution such as Partnership Deed in case of partnership, Registration Certificate in case of cooperative society, MCA-21 in case of companies. 

2. Bank account details. 

3. Authorised signatories’ details. 

4. Details of proof of place of business, like municipal tax receipt, electricity bill copy, rent agreement, etc.

Following taxes are merged in GST : 

1. Central Excise Duty. 

2. Additional Excise Duties. 

3. Service Tax. 

4. Excise Duty Under Medicinal & Toilet Preparation Act. 

5. CVD & Special CVD. 

6. Central Sales Tax. 

7. Central surcharges and cesses insofar as they relate to supply of goods and services. 

8. State surcharges and cesses insofar as they relate to supply of goods and services. 

9. Entertainment Tax (except that levied by the local bodies). 

10.Tax on lottery, betting and gambling. 

11.Entry Tax (All forms) and Purchase Tax. 

12.VAT/Sales Tax. 

13.Luxury Tax. 

14.Tax on advertisements.

After implementation of GST, businessmen have to file monthly returns. Under VAT, small traders were filing quarterly returns, and half yearly returns under service tax. Under GST, every assessee has to present the following 3 returns : 

(1) Sales Return (Section 25) – (GST R-1) : 

This return contains information regarding sales of goods/services made during a month. This return is filed within 10 days of the end of the month. It includes details of outbound supplies, sales at zero rate, interstate sales, purchase return, export to other countries, debit note, credit note, etc. This information is matched with return filed by the buyer under section 26, and in case of mismatch the tax payer is given a chance to rectify the mistake. 

(2) Purchase Return (Section 26) (GST R-2) : 

It will contain all the details of purchases of goods and services on which GST is paid by the assessee. The due date for filing GST R-2 is 15th of next month. The details filed under this return are matched with the return filed under section 25 by the seller, and any mismatch will impact input tax credit eligibility.

(3) Monthly Returns (Section 27) – (GST R-3) : 

After filing sales and purchase returns on 10th and 15th of next month, the monthly summary of purchases, sales, tax amount given in GST R-l and GST R-2 returns, has to be filed online by the 20th of subsequent month. A registered taxable person paying tax under the composite scheme shall furnish quarterly returns within 18 days after the end of relevant quarter.

Levy or Late fees – for defaulted returns (Section 33) : 

A penalty of? 100 per day is applicable for late filing of GST return under section 25,26,27 and 31 with a maximum penalty of ? 5,000. And penalty for Annual Reports (section 30) is ? 100 per day of delay with a maximum 0.25% on aggregate turnover.

GST is a value added tax levied on manufacture, sale and consumption of goods and services. Presently tax system has 3 types of taxes – Excise Duty, Service Tax and VAT. GST is a single tax replacing all these indirect taxes.

GST = One Country, One Tax, One Market

GST is a destination, based tax applicable on all transactions involving supply of goods and services. GST in India comprises of Central Goods and Services Tax (CGST)-levied and collected by the Central Government, State Goods and Service Tax (SGST)-levied and collected by the state government, Union Territory Goods and Service Tax (UTGST)-levied and collected by the Union Territories and Integrated Goods and Service Tax (IGST) on inter-state supplies of taxable goods and services. IGST will approximately be a sum total of CGST and SGST/UTGST and will be levied by the centre on all inter-state supplies.

GST is a tax on goods and services under which every person is liable to pay tax on his output and is entitled to get input tax credit on the tax paid on its inputs (therefore tax on value addition only), and ultimately the final consumer shall bear the tax.

Salient Features of GST : 

1. GST would be applicable on supply of goods or services. 

2. It will be imposed on each stage of sales. 

3. GST would be based on the principle of destination – based consumption taxation. 

4. Taxable event in case of goods would be sale instead of manufacture. 

5. It would be a dual GST, with the centre and the states simultaneously levying it on a common base. 

6. The administration of central GST would be with the centre, and of the state GST, with the state. 

7. For Interstate transactions, IGST is levied by the Central government. 

8. Import of services would be treated as inter-state transactions and would be subject to IGST. 

9. The tax payers would need to submit periodic returns to the central and the state GST authority. 

10.GST would replace the following taxes currently levied and collected by the centre: 

•  Central Excise Duty. 
•  Duties of Excise (Medicinal and Toilet Preparations). 
•  Additions Duties of Excise (Goods of Special Importance). 
•  Additional Duties of Excise (Textile and Textile Products). 
•  Additional Duties of Customs (CVD). 
•  Special Additional Duties of Customs (SAD). 
•  Service Tax. 
•  Cesses and surcharge related to supply of goods or services. 

11.State taxes that would be subsumed within the GST are : 

•  State VAT. 
•  Central Sales Tax. 
•  Purchase Tax. 
•  Luxury Tax. 
• Entry Tax (all forms). 
•  Entertainment Tax (except that levied by the Local bodies). 
•  Taxes on advertisements. 
•  Taxes on lotteries, betting and gambling. 
•  State cesses and surcharges related to supply of goods or services. 

12.GST would apply to all goods and services except alcohol for human consumption. 

13.GST on five specified petroleum products (crude, petrol, diesel, ATF & natural gas) would be applicable from a date to be recommended by the GSTC. 

14.Tobacco and tobacco products would be subject to GST. In addition, the centre would continue to levy Central Excise Duty. 

15.All exports and supplies to SEZs and SEZ units would be zero-rated. 

16.For categorisation of goods, Harmonised System of Nomenclature Code will be used. 

17.The GST council has decided that threshold exemption would be an annual turnover of ₹ 20 lakh for both GST and SGST. 

18.For services, the present coding system will be used.

Goods and Services Network (GSTN) : 

A special purpose vehicle has been set to provide a shared I.T. infrastructure and services to central and state government, tax payers and other stakeholders for implementation of GST. 

The Functions of the GSTN include : 

1. Facilitating registration. 

2. Forwarding the returns to the central and the state authorities. 

3. Computation and settlement of IGST. 

4. Matching the tax payment details with the banking network. 

5. Providing analysis of tax payer’s profile.

Features of GST are as follows : 

1. GST would be applicable on “supply” of goods or services. 

2. It would be imposed on each stage of sales. 

3. GST would be based on the principle of destination-based consumption taxation. 

4. Taxable event in case of goods would be ‘sale’ instead of manufacture.

• The Emigration Act, 1983 is the Indian law governing migration and employment of Indians abroad.
• It also lays out conditions to safeguard the interests of workers emigrating for employment.

Answer is (B) oceans

The provisions In the Declaration of the United Nations to ensure equality of men and women are: 

• equal access to basic social services including health and education. 
• equal participation in political and economic decision-making.
• equal reward for equal work, and
• elimination of discrimination and violence against women.

1. Yes

2. Yes

3. No

4. Yes

When Lanthoi rushes outdoors, she is welcomed by the bright morning sun. The blue sky and the range of mountains : appear to meet. Lanthoi is fascinated by a small trail which goes winding up the ; distant purple mountain.

The facts which prove that Tomba firmly believes in gender equality are:

• Tomba is supportive of Ashangbi’s activities as a woman’s rights activist.
• He advocates the cause of women.
• He does not discriminate between a man’s work and woman’s work.
• He shares equally with Ashangbi in doing the household chores like cooking, washing, etc.
• He tells Lanthoi that the world is still full of inequalities and they have to find a way to bring equality between men and women.

Yes, as society changes and progresses we must change the ‘fixed’ roles and ‘fixed’ jobs too. Today, when women are going out, working and adding to the family income, men too should help in the house. Women have learnt to do many jobs which were earlier done only by men. Men too should learn to do jobs which were earlier done only by women.

Ashangbi is appreciative of Tomba’s view on gender equality.

The mother is said to be the fountain of love in the family. This bond of love cannot be compared to anything else in the world. Motherhood has been glorified because of this and therefore women accept the challenges in life to become a mother.

Yes, I have. I have read about Rani Laxmlbal. I have also read short stories and articles about women like Marie Curie, Sudha Chandran, Annie Besant, Mother Teresa, etc. like them and find them motivating.

• knowledge
• equality
• narration/narrator
• bravery

1. This bond of love cannot be compared with anything else In the world.

2. Life is impossible without both women and men.

1. True

2. False

3. False

4. True

1. What do you want to do?

What – Interrogative Pronoun 

you – Personal Pronoun

2. It is because of your father that I feel no inequality.
your, I-Personal Pronoun

3. This is what your topic means.

This – Demonstrative Pronoun;

your - Personal Pronoun

The provisions In the Declaration of the United Nations to ensure equality of men and women are:

• equal access to basic social services including health and education. 
• equal participation in political and economic decision-making. 
• equal reward for equal work, and 
• elimination of discrimination and violence against women.

Ashangbi is different from other women of her community:

• she is a woman’s rights activist 
• she is a journalist is different

Lanthoi’s topic for her speech was ‘God created men and women as equals.’ Ashangbi explained to Lanthoi that God has sent men and women to our earth to share the joys and sorrows of life equally, to share His blessings and to enjoy the bounty of nature equally. Hence, men and women are equals and should be treated as such.

Lanthoi was going to speak on the topic ‘God created men and women as equals’ at her school. She wanted to have some discussion with her mother on the topic.

I had often noticed that in my neighbour’s family, the son was greatly pampered, but the daughter, Meera, was treated unfairly. I could not bear this. So one day I decided to do something about it.

I knew that as a young girl, I could not go in and give them advice. It had to be done diplomatically. I decided to make a folder of stories of successful women who had scaled wonderful heights and were greatly respected. I also made a list of women entrepreneurs and their lives. It took me a long time to do this, but it also became my project at school and I got j guidance from my teacher and my mother.

They asked me to make a power-point presentation too, in addition to the folder. After about three months of hard work, my project was complete. One afternoon, when I knew that Meera’s mother would be alone at home, I took my presentation and my folder. Pretending that I wanted her opinion on my school project, I showed her the entire presentation.

My plan was successful. At the end of two anxious hours, Meera’s mother turned round and hugged me. “I get your message,” she said through her tears. “We have been unfair to Meera. We will rectify l it immediately. Thanks, dear.” I don’t know the marks I will get in ; school for my project, but according to me, it is already in the A+ category. It has made a positive impact. And that’s enough reward for me.

I had often noticed that in my neighbour’s family, the son was greatly pampered, but the daughter, Meera, was treated unfairly. I could not bear this. So one day I decided to do something about it. I knew that as a young girl, I could not go in and give them advice. It had to be done diplomatically. I decided to make a folder of stories of successful women who had scaled wonderful heights and were greatly respected. I also made a list of women entrepreneurs and their lives. It took me a long time to do this, but it also became my project at school and I got guidance from my teacher and my mother. They asked me to make a power-point presentation too, in addition to the folder. After about three months of hard work. my project was complete.

One afternoon, when I knew that Meera’s mother would be alone at home, I took my presentation and my folder. Pretending that I wanted her opinion on my school project, I showed her the entire presentation. My plan was successful. At the end of two anxious hours, Meera’s mother turned round and hugged me. “I get your message,” she said through her tears. “We have been unfair to Meera. We will rectify it immediately. Thanks, dear.”

I don’t know the marks I will get in school for my project, but according to me, it is already in the A+ category. It has made a positive impact. And that’s enough reward for me.

She is fascinated by the small trail, which winds up the mountain.

She – Personal Pronoun

which – Interrogative Pronoun

a. Hues

b. Journalist

c. Discriminate

d. Lament

e. Throw light on

f. Potential

g. Equal Access

h. Activist

After the assassination of Indira Gandhi, Congress won the elections in 1984. Rajiv Gandhi became the next Prime Minister. During the end of 1980s, there were many major changes that could be seen in politics that affected the later period.

i. Decline of Congress: Congress Party got massive victory in the Lok Sabha elections held in 1984. But the 1989 elections was the period of defeat, in which the Congress won only 197 seats. This marked the end of the ‘Congress system’. Although the Congress improved its performance, in 1991 Lok Sabha it lost the kind of centrality it had earlier enjoyed. Thus, the elections of 1989 marked the beginning of coalition era. In 1989, both the BJP and the left supported the National Front Government.

ii. Anti Mandal protest: The new government of the National Front implemented the Mandal Commission Report in 1990. These recommendations mentioned the reservation of backward classes in the educational institutions and employment of the Central government. Due to which there were many protests in several parts of India.

iii. New economic changes: India’s New Economic Policy was launched in 1991. The economic changes first became visible in 1991 and radically changed the direction that Indian Economy had pursued since independence towards liberalised and open country.

(a) The poet was at the Cochin airport waiting to board the plane after the security check.

(b) 'Her' here refers to the poet's mother. She was an aged lady and hence looked pale and colourless.

(c) The narrator looked at her mother once again for the last time before she left to reassure herself about the well being of her mother. She had tried to drive away the pain she had felt on seeing her weak and aged mother. One last time she looked at her to wish her goodbye.

(d) In this simile, the poet compares the mother's pale and withered face with the winter's moon. The moon seems to lose its brightness in the winter season as it is veiled behind fog and mist. The mother's face also seemed to have lost its radiance which was now misted by age. Winter symbolises death and the waning moon symbolises decay.

(e) The poet’s mother has been compared to ‘late winter moon’ because she is looking pale and is fading like the winter’s moon. Her face is dull and colourless.

(f) As the poet is with her mother in a speeding car and in order to distract her mind, she looks out of the car window and it is at this time that the young trees on the roadside seem to her as sprinting.

1. Parties in coalition with Congress— UPA (United Progressive Alliance).

2. Parties in alliance with BJP—NDA (National Democratic Alliance).

3. Left front parties (Left Parties).

4. Other parties not to be part of the rest (Others).

The demolition of disputed mosque at Ayodhya on December 6, 1992, by Karseva, led to a serious debate over secularism: 

1. Most political parties condemned the demolition and declared it to be against secularism. 

2. A debate took place about using religious sentiments for electoral purposes.

Planning Commission was replaced by Policy Commission (NITI Aayog).

"Driving from my parent's home to Cochin last Friday morning, I saw my mother, beside me, doze, open mouthed, her face ashen like that of a corpse and realised with pain that she thought away"

(a) The poet had gone to her parent's home to visit them. She was now going to Cochin from where she had to board an aeroplane for her journey back home.

(b) The poet's mother was sitting beside her in the car. She was travelling with the poet to Cochin to see her off at the airport.

(c) The poet describes her mother as old and pale. As she dozed off beside her, the mother looked almost like a corpse, for her face was colourless and seemed to have lost the fervour of life.

(d) 'She' here refers to the poet's mother. Like all elderly people, she also suffered from the pain of loneliness and wanted her children to be with them. However, she seemed to have accepted her seclusion with quiet resignation, reconciling herself with the circumstances and compulsions of life.

(e) The mother’s face looking like that of a corpse because she was getting old and weak

(f) The poet notice that her mother was ageing and slowly inching towards death.

The advent of the various radical sects within Christianity and the rapid spread of Protestantism prompted the Catholics to conduct reforms within their Church organization and its practices, in order to check further damage, which was called ‘Counter-Reformation’.

Ignatius Loyola founded the Society of Jesus, in 1534.

Causes of the Renaissance:

1. Renaissance scholars or the rise of new ideas: The teachings of the medieval age were not ‘progressive as the Church controlled all activities of the people. Religious beliefs, political principles, and social standards were all stagnant in this period. There were all round discontentments and the time was ripe for a major upheaval and people started questioning the authority of the Church.

2. The capture of Constantinople in 1453: In 1453, Ottoman Turks captured Constantinople and forced the Greek and Latin Scholars to flee to Italy. The encouraging and peaceful conditions in Italy helped the study of classical literature and the birth of Renaissance.

3. Geographical exploration: Medieval age Europeans came out off religious restrictions ” and superstitious ideas were shattered. People became bold and adventurous. The geographical discoveries not only brought great wealth but also expanded their knowledge. Coming in contact with other cultures brought them new ideas, thoughts, and knowledge. Thinkers began to give importance to Reason, Observation and Experimentation. This prepared the ground for a great cultural revolution.

4. Patronage of Kings, Popes, and Nobles: When the Greek and Latin scholars fled to Italy and other European countries along with their books and manuscripts, King, Popes, Nobles and the rich Merchants patronised these scholars. European people got exposed to Classical Art, Architecture and Learning and interest in these grew all over.

5. Nation-state idea: In the age of new learning, emphasis was laid upon the freedom and dignity of man as an individual. With the dawn of the new spirit, City States lost their significance and the idea of Nation States took shape. As feudalism collapsed, the Monarchs were interested in the welfare of their subjects and gave importance to Classical literature and Education in general.

6. The invention of Printing Press: This was the chief factor in spreading new ideas and thoughts across the multitude. Printing helped the tremendous development of European civilization and culture. Production of books on varied subjects stimulated a general desire for literacy.

Results of Renaissance: 

1. Renaissance brought about a transition from blind faith to reason and science. 

2. Renaissance created a new outlook on life. It stimulated the spirit of enquiry, criticism, and experimentation. 

3. Renaissance Scholars and Writers boldly and openly expressed their new ideas, which went against the teachings of the Church. The secular outlook and individualism began to spread. 

4. By the Renaissance influence, medieval superstitions were shattered and men became bold and adventurous, thus becoming interested in geographical explorations, 

5. The ideas of individualism gained due importance during Renaissance. New learning emphasis was laid upon the freedom and dignity of man as an individual, allowing him to develop his talents and faculties. 

6. Renaissance gave a marked stimulus to the growth of vernacular literature. 

7. One other important feature Of Renaissance was the growth of Humanism. 

8. The new spirit of Renaissance was responsible for the remarkable scientific progress.

9. Renaissance brought about great changes in the life of the people in different fields like political, intellectual, economic and religious fields. 

10. People also started questioning some of the doctrines of Christianity and the corrupt practices. This new outlook resulted in a religious revolution in the Catholic Church that ’ is known as the Reformation. 

11. Monarchy was strengthened due to the dawn of Renaissance. It led to the rise of the Spirit of National Consciousness in several countries.

1. Renaissance scholars or the rise of new ideas: The teachings of the medieval age were not progressive as the Church controlled all activities of the people. Religious beliefs, political principles, and social standards were all stagnant in this period. There were all round discontentment and the time was ripe for a major upheaval and people started questioning the authority of the Church.

2. The capture of Constantinople in 1453: In 1453, Ottoman Turks captured Constantinople and forced the Greek and Latin Scholars to flee to Italy. The encouraging and peaceful conditions in Italy helped the study of classical literature and the birth of Renaissance.

3. Geographical exploration: Medieval age Europeans came out off religious restrictions and superstitious ideas were shattered. People became bold and adventurous. The geographical discoveries not only brought great wealth but also expanded their knowledge. Coming in contact with other cultures brought them new ideas, thoughts, and knowledge. Thinkers began to give importance to Reason, Observation and Experimentation. This prepared the ground for a great cultural revolution.

4. Patronage of Kings, Popes, and Nobles: When the Greek and Latin scholars fled to Italy and other European countries along with their books and manuscripts, King, Popes, Nobles and the rich Merchants patronised these scholars. European people got exposed to Classical Art, Architecture and Learning and interest in these grew all over.

5. Nation-State idea: In the age of new learning, emphasis was laid upon the freedom and dignity of man as an individual. With the dawn of the new spirit, City States lost their significance and the idea of Nation States took shape. As feudalism collapsed, the Monarchs were interested in the welfare of their subjects and gave importance to Classical literature and Education in general.

6. The invention of Printing Press: This was the chief factor in spreading new ideas and thoughts across the multitude. Printing helped the tremendous development of European civilization and culture. Production of books on varied subjects stimulated a general desire for literacy.

Renaissance encouraged the development of science. Especially in science, observation and experimentations were included. Several great Scientists contributed much to the progress of L Science in several fields – Physics, Mathematics, Astronomy, Geography, and Chemistry.

In 1500, Jackot Nufer (Swiss) carried out the first successful caesarean operation. Roger Bacon succeeded in discovering many uses for gun powder and the magnifying lens. Leonardo, da Vinci (Italy) invented the ‘Parachute’ in 1480. He produced the diagram of a ‘Flying machine’, which inspired the invention of the Aeroplane later.

Nicholas Copernicus (Poland) made progress in the study of Astronomy. He propounded the ‘Helio-Centric Theory’ as opposed r to the Ptolemaic ‘Geo-Centric theory’. He affirmed the principle that “The earth is round and it moves round the Sun, which is the centre of our planetary system”.

John Kepler (Germany) improved upon the theory of Copernicus. He proved that “The planets including the Earth revolve around the Sun in Elliptical orbits and not in Circles as indicated by Copernicus”. Hans Lipperhey (Germany) invented the ‘Telescope’ in 1608. Galileo (Italy) r explained the Copernicus theory. He improved the Telescope. He observed mountains on the Moon surface and rings around the Saturn through the Telescope.

He declared that the world is controlled by natural laws. He discovered ‘Thermometer’, ‘Barometer’ and ‘Pendulum’. Sir Isaac Newton (England) proposed the ‘Laws of Gravitation’ govern ing the motions of the Planets around the Sun and the Moon around the Earth. William Harvey (England) elucidated the ‘Blood circulation’.

He explained how blood circulates from the heart through arteries to the various parts of the body and comes back to the heart through veins. John Gutenberg (Germany) set up the first Printing press on a large scale in Germany in 1440.

The results of the Reformation are as follows:

1. Reformation destroyed the unity of the Christian Church by the establishment of the Protestant Church. 

2. The medieval religious tradition and superstitious beliefs were rejected. The leaders of this Movement also rejected the supreme authority of the Church and accepted the authorities of the true Bible. 

3. Reformation freed the Kings of Europe from the control of the Pope. It gave birth to secular states. 

4. Reformation led to reforms within the Catholic Church and also a much clearer statement of Christian doctrines. 

5. It had a great economic effect. The properties of the Church were confiscated by the Protestant Nobles and Princes, which made them powerful. This wealth was utilised for the economic development and as a result, money lenders, bankers, and financiers secured a high status. 

6. It had a great effect on the development of national literature. The translation of the Bible into the vernacular languages spread the knowledge of scriptures among the common people.

7. The religious clashes between the Catholics and the Protestants caused much bloodshed, death, and destruction. It finally gave birth to secular States as the only way for national integration. European Kings adopted religious tolerance. 

8. It gave further stimulus to the growth of the spirit of nationalism.

The main causes for the Reformation are as follows:

1. Religious causes or existence of abuses: Reformation began with the rebellion against the abuses of the Church. The Popes, who claimed to be the representatives of God, neglected their religious duties. The Church was ready to sacrifice moral and spiritual values for the sake of money. The Clergy became corrupt and idle and naturally, the Church lost its early purity. The principles like simplicity and forgiveness preached by Jesus were completely forgotten. The anger against such evils was one of the chief causes for the Reformation.

2. Intellectual causes: The spirit of enquiry and criticism generated by the Renaissance intellectuals like John Wycliffe and others resulted in protests against the abuses by the Church and the corrupt practices of the Clergy. They demanded the purification of the Church organization. They challenged the supremacy of the Pope and declared that the Pope was not the representative of God and every Christian’ should be guided only by the Bible.

3. Political causes: The Roman Catholic Church claimed the spiritual and temporal power over the States of Europe. Kings and people opposed the political power enjoyed by the Church. The growth of nationalism led to the establishment of National Churches with Kings as their heads. They felt that the Church should take interest only in the religious, spiritual and moral domains. They wanted to restrict the power of the Church and these political circumstances prompted reformation.

4. Economic causes: The Roman Church-owned vast lands, money and property. Church property was exempted from all taxes, but the common people were burdened with various taxes, fees, and fines. The Church claimed that the wealth of the Church was the wealth of God and Kings had no rights to tax on Church property.

5. Sale of indulgences: The immediate cause of the Reformation was the sale of indulgences by Pope Leo-X, who was badly in need of money for the rebuilding of the St. Peter’s Church at Rome. Church regardless of all the criticism levelled against it continued to collect money in various ways. Pope LeoX sent his agent, John Tetzel to Germany to sell indulgences.

Indulgences were certificates issued by the Pope for money, exempting the people from receiving punishment for their sins. Brokers and Bankers were appointed to sell them and were paid commissions. Martin Luther opposed this sale in his famous 95 points and nailed them to the Church door at Wittenberg. He began to question the Pope and the doctrines.

The battle of Sabhraon was fought on February 10, 1846. Because of the treachery of Teja Singh and Lai Singh, the Sikhs lost the battle. As a result, the English army crossed the Sutlej river without any hurdle.

Reformation began in Germany and its leader Martin Luther was born atEiselben in 1483A.D in a poor German peasant family. Luther studied theology, law, and humanism at the University of Erfurt in 1508 A.D. He was always haunted with the question, “how to please God?” He seriously studied the Bible and the works of St. Paul and St. Augustine. He became a Professor of Theology in the University of Wittenberg. Luther strongly believed that man could get salvation only through God’s mercy but the Church preached that it possessed the means of salvation. He rejected the doctrine of good work.

He visited Rome in 1511 A.D and was shocked at the worldliness of the Pope and the corrupt and immoral life led by the clergy. He did not to tolerate the corrupt practices of the Church. In 1517, Pope Leo-X sent out several agents to dispense indulgences in order to collect funds to complete St. Peter’s Basilica in Rome. They spread the belief that indulgences were passports to heaven. One of these agents, John Tetzel was selling indulgences as passports to Heaven.

1. Luther’s opposition: Luther wrote his objection against the Church practices and Pope’s authority in Latin. He prepared his objections in the form of ‘95 Theses’ and posted them on the door of the Church in Wittenberg. Thereupon Luther started a rebellious Movement against the abuses of the Church. This popular revolt came to be known as the Protestant Movement. Luther questioned the authority of Pope and challenged the concept of infallibility. As a result of these activities, the Pope ordered Emperor Charles-V to take action against Luther. In 1521 Charles-V summoned the Diet of Worms and ordered Luther to appear before the Diet to justify the charges made against the Pope. In the Diet of Worms, Luther was excommunicated by the Pope.

He was expelled from the Church and was branded a heretic. Martin Luther established the ‘Lutheran National Church’ which rejected indulgences and worship of Saints. Bible was regarded as the sole source of religion. The struggle between Catholics and Protestants ended with the ‘Peace of Augsburg’ treaty in 1555. Lutheranism spread to many countries of Europe and Calvinism and Anglicanism also rose against the Roman Catholic Church.

Spread of Protestant (Lutheranism) faith.

1. Ulrich Zwingli (1484-1531): He was an eminent Protestant Reformer and leader of the movement in Switzerland. He was called as the Swiss Luther. He also denied Papal authority and insisted that the Bible was the only guide to faith and morals, he popularized Protestantism in Switzerland.

2. John Calvin (1509-1564) and Calvinism: John Calvin was a French reformer. His teachings are to be found in his book ‘Institutes of the Christian Religion’. He popularized the ideas of Luther. In Geneva, he set up the Calvinist Church and insisted on the strict enforcement of moral discipline. He advocated that the Church and the State must be separated. His followers in France came to be called Huguenots.

3. King Henry-Vin (1509-1547) and Anglicanism: He established an independent Church in England. He became the head of both the Church and the State. He proclaimed himself as the Supreme Governor of the Church of England.

The religious upheaval in the 16th century gave rise to Lutheranism, Calvinism, Anglicanism and the radical sects. The rapid spread of Protestantism alarmed the Catholics and they felt the urgency to check further damage to the Catholic Church. They demanded Reformation from within and the movement came to be known as Counter Reformation.

The attitude of the Popes changed. They took firm steps to check the spread of Protestantism. The Roman Catholic Church made efforts to win back the Protestant-dominated countries, to the Roman obedience. A concerted Counter-Reformation Movement was launched with the four-fold purpose of punishing, reforming, converting and rendering social service. The inquisition was to punish, the Council of Trent was to introduce reforms and the Society of Jesus was to render service to God and Society.

1. The inquisition: was a Roman Catholic Court formed for conducting inquiry into cases of heresy and meting out punishments to those who were found guilty? The guilty were excommunicated and given over to the civil arm for punishment, which included torturing and execution by burning. They issued a strict code of conduct to be followed by the Church officials. The inquisition was first established in Spain and they were set up to deal with the non-Catholics and to put down heresy.

2. The Council of Trent:(1545 – 1563 A.D). The Catholic Church held a General Council at Trent in north Italy, convened by Charles V in 1545 A.D. Its main purpose as clearly defined by the doctrines of the Church, was to remove some of the abuses and to restore unity in the Catholic Church. The Council condemned the sale of Church offices and bade the clergy to strictly adhere to clerical duties. It also banned the sale of indulgences.

3. Society of Jesus in 1540: The Counter-Reformation Movement was bolstered by the formation of several new religious orders. The most popular of these was the Society of Jesus, founded by Ignatius Loyola, a Spanish knight of Noble descent. He inspired a large team of selfless, educated and disciplined priests to serve God and Christianity. They were known as Jesuits. They took the vows of simplicity, chastity, obedience, service and spreading Catholicism.

Martin Luther was born in 1483, in Eiselben (Germany).