Goods Under International Shopping Procedures: Fill & Download for Free

I broadly supported the concept of GST for its potential benefit to India.It was speculated even by international agencies that the GDP of India would be increased by 4% after the GST implementation.[1]However, poor drafting of law and bad implementation is becoming a curse to the GST.I am afraid that the way GST is implemented, it would perhaps decrease the GDP of India by 1-2% instead of increasing it.GST is pinching everyone in the trade and industry.However, it is so much pinching to the small businesses that many of them would be closing their shops very soon, which would lead to massive unemployment and unrest in the country.Let me give you a few most important points to explain the same.1: No SSI ExemptionAll over the world including India, there had always been a small scale exemption to protect the small and new businesses from tax compliance and to avoid harassment by tax officials. In India, before GST, the manufacturers had exemption up to the turnover of ₹1.5 crores and service providers ₹10 lakhs per year.GST has no SSI such exemption in place.There is only an exemption from registration up to ₹10/20 lakhs. However, there are 11 plus categories where you have no exemption at all. These categories are:(i) Persons making any inter-State taxable supply;(ii) Casual taxable persons making taxable supply;(iii) Persons who are required to pay tax under reverse charge;(iv) Electronic commerce operator providing services under sub-section (5) of section 9 [Specified inter-state supplies];(v) Non-resident taxable persons making taxable supply;(vi) Persons who are required to deduct tax under Section 51(vii) Persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;(viii) Input Service Distributor(ix) Persons who supply goods or services or both through such electronic commerce operator who is re-quired to collect tax at source under Section 52;(x) Every electronic commerce operator;(xi) Every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person; and(xii) Such other person or class of persons as may be notified by the Government on the recommendations of the Council.Hence, if your business is in Delhi and you supple even ₹ 1 value of goods or services to Noida or Gurgaon, you lose all benefits of registration and you have to pay GST for all transaction from the first rupee. You will prefer not to supply there and hence your business would shrink. In the same way, if you are selling your goods through Amazon, Flipkart etc., you have to register and pay tax from the first rupee.2: Cumbersome ProceduresIn the pre-GST era, a service provider has to submit only ONE ST-3 return in six month while a manufacturer submitted one return every month. Now every supplier of goods or services must submit 3 returns every month for every state in which he operates. There is a heavy penalty of ₹ 200 per day for each return for late filing.The GSTN is not able to take the load and people are spending hours submitting returns rather than doing their business. Many people are feeling so harassed that they may prefer to close the business instead of complying with these procedures.3: Reverse Charge for Unregistered SupplierThe cruelest provision of GST is the reverse charge provision under Section 9(4) of the GST Act. If a registered person gets his goods/services from an unregistered person, he has to discharge the full tax liability of the unregistered person. Therefore, most registered person would avoid buying anything from small suppliers, which is going to kill their businesses.I hope that Government of India wake up from its slumber and make quick changes in the GST Acts.If they don’t, Indian businesses are going to suffer immensely.This will not be good for India and this will not be good for the politicians who are behind GST implementation.Footnotes[1] GST to boost GDP by 4.2% or Rs 6.5 lakh crore: Fed Paper

Actually, this is a story (tragedy) in three parts. With the biggest of all being actually ancillary to the “restriction”, but of infinitely greater importance. So, with that, the First three parts (in short form):The US Ban was based on a State Department declaration during the Obama Administration that the software programs were “effectively” weapons & were banned under International Traffic in Arms Regulations (ITAR). Thus Defense Distributed (DD) sued for relief in Federal Court. The negotiations & delays went on for a long time. SCOTUS declined an appeal in 2015, but the issue did not just go away.With the Trump Administration, policy changed. That and the US Government had not banked/relied on DD having enough financial backing to pursue the lawsuit as far as it might go with another issue. Effectively, a review of the ban indicated that the distribution of the software is not subject to ITAR and the US Government might not prevail in court if sued again. So, a compromise was negotiated & the software was posted on the internet by DD.Several state Attorney Generals & a City Attorney sued to ban the software distribution in their territory. DD blocked those related IPs and counter-sued. Then, on 31 July, 8 other State Attorneys General filed a suit. They Forum Shopped & got a “universal injunction” issued by that Judge. From there, the course will run from the lawsuits to the effective Circuit Courts & then to SCOTUS.The real problem here is the “Forum Shopping” and the issuance of a “Universal Injunction” by a sympathetic judge.It’s that pesky “universal injunction” that’s at the heart of the judicial chaos that we have seen over the past few years. The Trump Administration is a target today. The Obama Administration, yesterday. And, all future Administrations tomorrow if the issue is not finally addressed & repaired by SCOTUS.Now, the discussion & decision on an ISSUE that is of concern to SCOTUS, but is not present as the issue at hand in a case, is sometimes addressed in a Concurring, or Dissenting, Opinion by one, or more, of the Justices.Basically, the Justice lists the ancillary issue which was not decided upon, but bears to the overall situation. This is precisely what Justice Thomas did in Trump v Hawaii (https://www.supremecourt.gov/opinions/17pdf/17-965_h315.pdf). From Justice Thomas’ Opinion:Merits aside, I write separately to address the remedy that the plaintiffs sought and obtained in this case. The District Court imposed an injunction that barred the Government from enforcing the President’s Proclamation against anyone, not just the plaintiffs. Injunctions that prohibit the Executive Branch from applying a law or policy against anyone—often called “universal” or “nationwide” injunctions—have become increasingly common.District courts, including the one here, have begun imposing universal injunctions without considering their authority to grant such sweeping relief. These injunctions are beginning to take a toll on the federal court system—preventing legal questions from percolating through the federal courts, encouraging forum shopping, and making every case a national emergency for the courts and for the Executive Branch.I am skeptical that district courts have the authority to enter universal injunctions. These injunctions did not emerge until a century and a half after the founding. And they appear to be inconsistent with longstanding limits on equitable relief and the power of Article III courts. If their popularity continues, this Court must address their legality.<<snip>>Universal injunctions do not seem to comply with those principles. These injunctions are a recent development, emerging for the first time in the 1960s and dramatically increasing in popularity only very recently. And they appear to conflict with several traditional rules of equity, as well as the original understanding of the judicial role.<<snip>>In sum, universal injunctions are legally and historically dubious. If federal courts continue to issue them, this Court is dutybound to adjudicate their authority to do so.So, there you have it. The DD issue is yet another case of this and may ultimately assist in disabusing the local jurisdictions of their perceived power to stop the wheels of government by simply saying “STOP! I am issuing an injunction that will affect everybody even though I’m a judge in a Podunk little district court!”As of the writing of this missive, the site is blocked from downloading. Yesterday, it was open for all but those who had filed suit in their districts, and restricted there only by the courtesy of DD until the issue could be heard in the requisite courts.PS. Read Justice Thomas’ full Concurrence in Trump v Hawaii. It’s well worth the effort.(SCOTUS text adjusted for readability & <snip>> deletions only. Full text available at the quoted link. Bold & Italic, mine.)//ADDED: The following article explains in good detail, what is exactly going on wrt DD & also why the US Government “caved”:3 Things People Don't Get About the Homemade Gun Making Story//ADDED: It looks like the 9th Circuit read Thomas’s missives in Trump v Hawaii!Also: The Important but Arcane Procedural Issue That Might Upend the Restraining Order Against Defense Distributed

Source - Google imagesAs I completed my summer internship of 1 month at DRDO Defence Research Laboratory (DRL Tezpur) on 19th July 2019, I think I'm eligible to answer this question.So I'll share my experience…..Procedure:- The procedure to apply for an internship in any DRDO lab is quite simple. You have to just mail the training coordinator/ Director of the respective lab in which you wanted to work in. One must mention his/her interests and the topic on which he/she wants to work during the internship (in the mail) because you will be alloted a guide and a division based on this.The research areas of each and every lab are mentioned in their website . (Give a reading to these before you apply)So I applied in the month of April- May. The advantage with DRDO DRL is that the interns have a chance to decide their dates for the internship which I found quite flexible. Although I don't know if all the DRDO labs provide this flexibility.Then once my application (mail) got selected, I got a mail like this from the coordinator.So I posted the hard copies of the required documents and also mailed the scanned soft copies for safety reasons.Be sure that you carry the required documents like college id card, Aadhar card, confirmation mail, etc to the lab for joining.Experience:- My experience at DRL Tezpur was wonderful. The lab is located in a defence area called ‘Solmara' which is completely safe as it is maintained by the army. The campus is very beautiful. It's full of lush green trees and is surrounded by majestic mountains. There are many outdoor facilities like football ground, badminton court, golf, etc. There is also a shopping complex and a restaurant within the campus where you can buy things and while away some time with your friends.Just a random shot of the green grass turning golden under the sun….Mobiles and laptops aren't allowed inside the lab .They are strictly prohibited, although you can use them in your room.Within the lab premises there is a library with computers and unlimited WiFi where you can work on your project till 5:30 pm.If you want to work in your room, then I recommend you to carry a laptop along with you because every intern has to give a presentation and submit a report before he/she completes the internship.You will be given a DRDO temporary Id card which you must keep safely and carry everyday along with you.I worked in the division of ‘Entomology and Biothreat management' under Scientist ‘E'. I learnt many new things and was also exposed to handling of various sophisticated scientific equipments. It was a hands-on research experience indeed ! I consider myself very lucky to work in such a prestigious organisation under eminent scientists at my UG level. My overall experience with my guide, PhD scholars and RA's was very good. Everyone was very friendly, helpful and supportive throughout my stay. I met many other interns who came from different parts of the country and made many new friends.Upon successful completion of my internship and submitting a satisfactory report to my guide, I was awarded this certificate….Accomodation and food:-DRDO doesn't pay any stipend to the interns. They provided an accommodation for 1 week in the guest house. Within this one week the interns are expected to find a PG outside the campus. In Tezpur, there are many hostels and PG accomodations outside the campus. Food can be availed at the canteen at subsidised rates. Through my fellow trainee's I got to know that there are also some people who deliver home made food to the doorstep.*Feel free to DM me for contact details of PG accommodation and food supply.P.S.- You must visit the elephant trail in the campus. It's just amazing! ( If you are a nature lover )P.S- Also try visiting the beautiful Tezpur University and the air force base nearby to see some Sukhoi jets taking off! ;)Thanks for reading !Cheers! :)Edit 1 :- My first 100 upvotes!. Thank you everyone! ✌Edit 2 :- Maybe I should call this as “Summer training” rather than an internship.Edit 3 :- Wohooo!..300 upvotes!….Thanks guys!