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GST is a destination based indirect tax on consumption of goods and services, i.e., the tax would accrue to the taxing authority (State/Union Territory) which has jurisdiction over the place of consumption, which is termed as place of supply. Under the GST scheme, both goods and services attract the GST

Small taxpayers including start ups and many Small and Medium Enterprises may find it difficult to have resources and expertise to meet the increased tax compliances under GST regime. Thus, a taxpayer with an aggregate turnover in a financial year up to Rs. One crore may register under composition scheme. (75 lakhs in case of seven special category states).A deal erregistered under compositions cheme is not required to maintain detailed records as in the case of a normal taxpayer and shall pay tax as a percentageofh is turnover during the year with out the benefit of ITC(Input Tax Credit). Such a dealer cannot issue a tax invoice as well. A buyer from composition dealer will not be able to claim input tax on such goods. A Composition dealer shall not collect any tax from his customers. Tax payers making inter- state supplies or paying tax on reverse charge basis shall not be eligible for composition scheme.

The rates for this scheme are as follows:

Reconciliation Statement is prepared to find out the causes of disagreement between profits shown by cost accounts and financial accounts.

Supply of goods or services is the taxable event under GST.

A taxpayer with an aggregate turnover in a financial year up to Rs. One crore may register under composition scheme. (75 lakhs in case of seven special category states). A dealer registered under composition scheme is not required to maintain detailed records as in the case of a normal taxpayer and shall pay tax as a percentage of his turnover during the year without the benefit of ITC (Input Tax Credit). Such a dealer cannot issue a tax invoice as well. A buyer from composition dealer will not be able to claim input tax on such goods. A Composition dealer shall not collect any tax from his customers. Tax payers making inter- state supplies or paying tax on reverse charge basis shall not be eligible for composition scheme.

Correct option: b) Job ticket

The basic concept of GST is based on providing the set-off for the tax paid on the inputs used and this is given effect through the concept of input tax credit. This input tax credit means setting off the amount of input tax by a registered dealer against the amount of his output tax. The GST is based on the value addition to the goods and the related tax liability of the dealer can be arrived at by the supplier by discharging input tax credit from tax collected on supplies during the payment period. 

The credit would be permitted to be utilized in the following manner: 

• ITC of CGST allowed for payment of CGST & IGST in that order. 
• ITC of SGST allowed for payment of SGST & IGST in that order. 
• ITC of IGST allowed for payment of IGST, CGST & SGST in that order. 
• ITC of CGST cannot be used for payment of SGST and vice versa. 

Following is the hierarchy of utilisation of Input Tax Credit: 

• Accounts would be settled periodically between the Centre and the States to ensure that the credit of SGST used for discharge of IGST is transferred to the consumer state. 
• Similarly the IGST used for payment of SGST would be transferred by the Centre to the Importing State. 
• Further the SGST portion of IGST collected on B2C supplies would also be transferred by the Centre to the destination State. 
• The transfer of funds would be carried out on the basis of information contained in the Returns filed by the taxpayers.

No need to pay advance tax

(i) Urban Growers: 

They manage terrace top gardens to grow fruits and vegetables in urban areas. 

(ii) Clean Car Engineers: 

These people explore ways and means in which the cars don‘t emit poisonous gases and keep the air clean to breathe. Their job is to design future transport that will be sustainable

1. Credit of TDS : 

The person from whose income (payment) the tax has been deducted i.e. Payee or assessee shall not be asked upon to pay the tax himself to the extent tax has been deducted (Sec.205). Such tax deducted at source shall be treated as payment of tax on behalf of the payee (assessee). 

2. TDS Certificate : 

U/s 203 payee (tax payer) is entitled to obtain a certificate from the payer (tax deductor) in Form 16-A specifying the amount of tax deducted and other prescribed particulars. 

3. Form 26 AS : 

As per section 203AA the prescribed income tax authority or the person authorized by such authority will be required to deliver to the person from whose income the tax has been deducted/ paid, a statement of deduction of tax in the prescribed form (Form no.26AS) by the 31st July following the financial year during which the taxes were deducted/ paid

GST will be payable by a taxable person only when his turnover crosses the threshold exemption limit of Rs. 20 lacs (except for Northern East States, Sikkim, Uttarakhand & Himachal Pradesh)

b. Job ticket

The document which provides information regarding the progress of each job at each operation is known as Job ticket.

Referral Approach is discussed here. Salespersons present letters of introduction or testimonial often. The reference approach is often effective with prospects who are sociable and expressive because they emphasise on relationships. Salespersons should use only the names of those individuals and companies whom they would like the prospect to talk because prospects often contact these for reference. Successful salespersons always get permission from references prior to using them. Taking names and stretching the truth with regard to the third persons may back fire. The right contact may get the salesperson the door but it is his knowledge that gets and keeps the business

GST is a destination based indirect tax on consumption of goods and services.

It is also known as Formulated approach and mental state selling. It is based on stimulus response thinking and has four stages Attention, Interest, Desires and Action.

Following persons are not liable to pay advance tax even if their tax liability is Rs. 10,000 or more: 

1. A resident assessee, 60 years or more, not having any income from business or profession, need not pay advance tax and are allowed to discharge their tax liability (other than TDS) by payment of self-assessment tax, 

2. An assessee who has opted for the Presumptive Taxation Scheme under section 44AD on at the rate of 8 per cent of turnover, shall be exempted from payment of advance tax related to such business .

As per section 208, every person whose estimated tax liability for the year is Rs. 10,000 or more, shall pay his tax in advance, in the form of “advance tax”.

The person who deducts tax has to issue a certificate in the prescribed form to the person from whose payments deduction has been made, showing therein the particulars of payment, the date of tax deducted at source and the date of its credit to the Central Government. It is on the basis of this certificate that the payee can claim credit for tax paid on his behalf and can claim refund, if any, due to him on the basis of tax liability for the relevant year. a) Form No. 16 in case of salary and b) Form No. 16A in cases other than salary

A corporate tax payer must pay 15% of the advance tax due by 15th June of the previous year

(a) Section 115JD provides the credit for tax (tax credit) paid by a person on account of Alternate Minimum Tax shall be allowed to the extent of the excess of the AMT paid over the regular income tax. This tax credit shall be allowed to be carried forward up to the tenth assessment year immediately succeeding the assessment year for which such credit becomes allowable. It shall be allowed to be set off for an assessment year in which the regular income tax exceeds the AMT to the extent of the excess of the regular income tax over the AMT. No interest shall be payable on tax credit allowed under section 115JD. With a view to enable an assessee who has paid AMT in any earlier previous year to claim credit of the same, in any subsequent year, section 115JEE (3) provides that the credit for tax paid under section 115JC shall be allowed in accordance with the provisions of section 115JD, notwithstanding the conditions mentioned in section 115JEE (1) or (2)

(b) 1. An Assessing Officer (AO) can order payment of advance tax if following conditions are satisfied: 

a) The assessee has already been assessed by way of regular assessment in respect of total income of any previous year. 

b) The assessee has failed to pay such tax. 

c) The AO is of the opinion that such person is liable to pay advance tax on current year’s income. 

d) The order should be in writing and must specify the amount of advance tax and installments in which advance tax has to be paid. 

e) Such order may be passed during the previous year but not later than last day of February. 

2. The assessee can pay advance tax at a rate lower than assessment made by the AO, after submitting his own estimate of income in Form No. 28A. However, for higher estimate made by the assessee, Form 28A is not required to be furnished. 

3. The AO will find out the current income of the assessee on the following basis: 

a) Total income of the latest previous year in respect of which the assessee has been assessed by way of regular assessment. 

b) The total income returned by the assessee for any previous year subsequent to the previous year for which regular assessment is made, whichever is higher. 

4. Section 210(4) provides that AO can revise his order issued to the taxpayer to pay advance tax ,if subsequent to the passing of an order to pay advance tax, but before 1st March of the relevant financial year, 

(i) a return of income in respect of any later year has been furnished by the taxpayer or 

(ii) any assessment for any later year has been completed, at a higher figure. On receipt of such order, the same procedure has to be followed by the taxpayer .

(c) 

i) For Government & Economy:

1. Effective Administration of Taxation: GST will simplify and harmonise the indirect tax regime in the country.

2. Broaden Tax Base :GST will broaden the tax base, and result in better tax compliance due to a robust IT and online infrastructure, seamless transfer of input tax credit from one stage to another in the entire supply chain of value addition and decline in number of tax on goods and services.

ii) For Traders and manufacturers :

1. 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. 

2. Removal of Cascading: A system of seamless tax-credits throughout the entire supply chain, and across boundaries of States, would ensure that there is no cascading of taxes. This would reduce hidden costs of doing business.

“Alternate minimum tax” shall be the amount of tax computed on adjusted total income at a rate of 18.5%.

The provisions of AMT under Chapter XII-BA shall not apply to Individual; or HUF or AOP or a BOI (whether incorporated or not) or An artificial juridical person referred to in section 2(31)(vii), If the adjusted total income of such person does not exceed Rs. 20,00,000

As per Income Tax Act, every person whose estimated tax liability for the year is Rs. 10,000 or more , shall pay his tax in advance, in the form of “Advance Tax”

The goal of closing the sale is to persuade the prospect to act immediately, usually in favour of the sales proposition. It aims at converting a desire into a demand by convincing the prospect in favour of purchase.

Assumption close 

Concluding close 

Special scheme close 

Future close 

Alternative close

To call on customers 

To maintaining and extend sales territory 

To increase sales 

To build Company’s image 

To create product knowledge 

Any activity of human beings resulting in variation in the water quality is know as water pollution

Modern society is dominated by Information and Communication Technology. Recent computers perform multi-dimensional functions. Various soft ware packages provide data on different topics. Use of internet provided world wide data on different subjects.

Internet provides more up to data information, very large extent of data which is limitless because traditional print media has limited space in library. Internet access is available for 24 hours a day. research successfully save time, energy and resources due to use of internet.

Computer Assisted Personal Interviewing and Computer Assisted Telephone Interviewing techniques are common in America. It helps the researcher to collect data systematic way and computer easily store, classify and analyses the responses immediately completion of interview.

The legal and constitutional measures are:

As per 1948 rule it’s a mandatory to get permission from the granting commissions for establishment and extension of the factories. From this policy which directs the factories will have the full information about the chemical that can spill out from the factories .

The Atomic energy rule (1962). Each and every matter relating to the atomic energy will be directly affiliated to the Central government. This rule controls and directs the atomic energy related matters.

The 1972 rule of Wild life protection provided complete protection to the wild life and birds. As per the directed of this rule every state government and centralized states must create a committee for wild life suggestion. This law restricts the hunting of wild animals violates of this law will be punished .

Control and prevention of Water pollution act (1974) has enforced and the water pollution is prohibited through this law and for prevention of water pollution a special rule in 1981 is introduced( prevention on control of air pollution)

Environment protection act (1986) have intended to protect and improve the environment; it implements nationwide programs on environment pollution and encourages the researches on Environment Pollution.

The Motor vehicles act 1988 control the air pollution caused by the vehicle traffic.

The noise pollution act of 1989: This law controls the decibels of the sounds residential places, schools and colleges, hospitals, courts premises are declared as silent zones and prohibits using mikes crackers etc. in these areas.

1991 rule of Public Security: the Government of India has introduced this law in 1991 this law suggested to establish a environment solution fund and provided security to the citizen, it enables to lodge a criminal cases on the law breakers.

State pollution control board is active in state level and with the co-ordination of central pollution control board is engaged in the environment protection. Environment department will implement many works regarding environment protection.

Correct option is B) we took

The request is defined as the act of asking for something or something you asked for. An example of a request is the song someone asked a band to play.

• We always have to make a request in a polite manner while talking to strangers.
• It is a social etiquette or manner.
• So, by using please we can make the request in a more polite way.
• Here, from the four options, the more polite form is Please don't use the mobile phone inside the theatre.".It makes a request in a polite manner.

Thus, it is concluded that a person sitting behind you in a cinema starts talking on the mobile phone and you want to tell him/her to stop- Please don't use the mobile phone inside the theatre." is the most appropriate request.

Correct option is A) he should call

Correct option is C) built

Correct option is A) taken

Correct option is B) ask

Correct option is B) How you are asking

\(\vec F=(2xy + yz^2)\hat i+(x^2+xz^2)\hat j+2xyz\hat k\)

Condition for conservative vector

\(\vec ▽\times\vec F=0\)

\(\begin{vmatrix}\hat i&\hat j&\hat k\\ \frac{\partial}{\partial x}&\frac{\partial}{\partial y}&\frac{\partial}{\partial z}\\ (2xy+yz^2)&(x^2xz^2)&2xyz\end{vmatrix}\)

\(\hat i(2xz-2xz)-\hat j(2yz-2yz)+\hat k(2x + z^2-2x-z^2)\)

\(\vec ▽\times\vec F=0\)

Green India Mission (GIM) :

•  The National Mission for a Green India or Green India Mission (GIM), is one of the eight missions under India’s action plan for meeting the challenges of climate change. 
•  GIM is aimed at protecting, restoring and increasing forest cover. It includes a combination of plans for ecosystems, biodiversity, water, biomass, preserving mangroves, wetlands, critical habitats along with services like fuel, fodder, timber and non-wood forest produces (fruits, flowers, seeds, herbs, honey, etc.).