Respite for co-op housing complexes under GST net

The Central Government has given a little relief to the co-op housing societies that have an annual income of over Rs 20 lakhs or those that have been collecting monthly maintenance charges of more than Rs 5,000 by relaxing the norms of GST.

The co-op housing societies, having an annual income of over Rs 20 lakh or those collecting monthly charges of more than Rs. 5,000, are required to pay 18 per cent GST on their income from July 1, 2017 onwards, but now effective January 2, 2018, the societies have been collecting monthly charges up to Rs. 7,500 from their members who have been exempted from paying 18 per cent GST. In other words, the GST will be applicable only to those societies collecting monthly charges of more than Rs. 7,500.

The societies’ income includes the money earned while transferring flats in the name of new owner in case of resale of flats, repairs and maintenance charges, parking charges, sinking fund, non-occupancy charges, or simple interest for late payment of dues, which attracts GST, since these charges are collected for supply of services meant for members.

In many instances, transfer fees, that are charged by the societies and paid by incoming and outgoing members when a flat in the society is sold, contribute significantly towards a society’s annual collection. While the model bylaws under the Maharashtra Co-operative Societies Act have placed a limit of Rs 25,000 on transfer fees, in reality the fees run into a lakh or more per transfer. Thus, collections from transfer fees may mean that even societies housing the middle classes also find themselves having a turnover of over the threshold of Rs 20 lakh.

Maintenance charges are collected by co-op housing societies for purposes like providing security, lift upkeep, maintenance of common areas and are typically a reimbursement for expenses incurred.

If total collections of the societies are less than Rs 20 lakh a year, then they are not required to be registered under GST. Consequently, they are not liable to impose GST on taxable services. Smaller societies with lower annual collection (revenue) are out of the GST ambit.

However, in luxury societies having facilities like a club house, gym or swimming pool, monthly maintenance charges are steep, running up to over a lakh. The annual collection of such societies are typically far higher than the Rs 20 lakh threshold. So, GST is levied by such societies.

There are over 90,000 registered cooperative housing societies in Maharashtra, out of which nearly 50,000 cooperative housing societies are in Mumbai, Navi Mumbai, Thane and Mumbai Metropolitan areas alone. Roughly there are 29,000 societies in Mumbai, 6,000 societies in Thane and 5,500 societies in Navi Mumbai and over 2,800 societies in MMR including Panvel.

Some of the societies located in Malabar Hill, Napean Sea Road, Pedder Road in South Mumbai and some of the housing complexes located in suburbs, have a limited member strength, but their maintenance charges per flat are heavy.

Speaking to The Afternoon D&C, Mahendra Mhaske DD-III said that it is mandatory for all such societies to register themselves under GST. Maharashtra Societies Welfare Association (MSWA ) Chairman, Ramesh Prabhu said that earlier the societies were required to pay different type of taxes. But now under this system, the tax structure is expected to be rationalised.

Services provided by government or local authorities to persons other than business entities are exempted from GST. Thus, if property tax or water tax is collected by the CHS on behalf of the BMC from individual flat owners, then GST is not chargeable. Similarly, GST is not chargeable on non-agricultural tax or electricity charges collected under other statutes from individual owners.

By Raju Vernekar

http://www.afternoondc.in/epaper/EpaperPost.aspx?id=214694

Advertisements

Do NOT sign Registered AD letter Acknowledgements

Perhaps one more idea to be Vigilant ?..

Shared By Adv. Vinod Sampat
Note under certificate of posting is now stopped.

REGISTERED LETTERS…
DO NOT SIGN THEM UNLESS YOU KNOW WHAT IS INSIDE…
PLEASE SHARE THIS WITH YOUR FAMILY AND FRIENDS
WHITE COLLAR CRIMINALS – NEW MODUS OPERANDI
IMPORTANT INFORMATION, MUST READ
REGISTERED LETTERS.. DO NOT SIGN…
From ‘Lawyers Talk: 8618’
Without Prejudice.
Dear all,
Something to ponder about when receiving registered letter.
How often do we take the trouble of opening the letter before signing the Registered AD (Acknowledgement Due) Letter acknowledgement slip?
Read to find out more…. in future be cautious.

Open letters BEFORE signing to acknowledge receipt of the Registered AD (Acknowledgement Due) Letter..!!!
Folks, the next time the postman or courier guy comes to deliver a Registered AD (Acknowledgement Due) Letter, a Certificate Of Posting Letter or Parcel, do the following:
a) Check who is it from..??
b) If you do not know the source, reject it.
If you accept it without knowing the source, the following has happened and can happen to you too…
There have been cases where lawyers have done the following:
a) Mailed empty / sealed Registered AD (Acknowledgement Due) Letter to people on behalf of their clients for some court case matter.
b) The Registered AD (Acknowledgement Due) Letter either, consisted of brochures promoting sale of new real estate or some car model or just an empty A4 size paper inside. In normal circumstances, when one receives an empty letter or junk mail, they will just tear it up and throw it away, BUT BUT, here lies the danger:
a) You signed the Registered AD (Acknowledgement Due) Letter acknowledgement card and it is returned to the law firm. That signed Registered AD (Acknowledgement Due) Letter
acknowledgement card is proof that a letter was delivered and confirms the delivery and can/will be used against you in court.
b) Same applies to the so very convenient “CERTIFICATE OF POSTING” mail.  When the grace period for you to respond is over,  they quietly go to court and show proof that a Registered AD  (Acknowledgement Due) Letter was sent to you as a reminder and you did not bother to defend it and thus convince the court officials and get a judgement against you.
Next another Registered AD (Acknowledgement Due) Letter is sent to you asking for damages approved by the court, or just another empty envelope and you discard it once more and this  time the white collar crook will go to the court quietly and seek the assistance of the court to seal/attach your property to recover the amount awarded by the court and soon the court bailiff will be at your door step to execute the order.
What happens next..?
You frantically call your relatives in disbelief and seek legal advise.
You are lost not knowing what’s happening.
Anxiety, stress, palpitation, sleepless nights cannot be compensated as this is a reality check. You engage a lawyer’s firm, spend a many thousand rupees for paper work and an appeal to the Higher court
to set aside this matter… and also spend several days in court trying to prove your innocence.
What are your rights.??
a) You have every right to reject any mail / parcel that comes from unknown sources, be it a debt collection company, law firm or some individual.
b) You have every right to ask the postman or the person delivering it to open the mail and let you see what is inside and the contents of the letter.
c) REJECT IT if you are not comfortable… or ask them to deliver to a law firm that you know.
d) If you have inadvertently signed and collected the empty Registered AD (Acknowledgement Due) Letter/mail, lodge a police report and also report to the bar council… as this will help in your case to protect you… if the matter goes to court.
Eye opener isn’t it, crime is no longer just house break-ins and snatch thefts where most of the thieves get a few hundred rupees… BUT these days, the crooks come dressed in suits, so be aware and be smart… or you will end up spending thousands of rupees, many hours spent travelling to court or to your
lawyers office, not forgetting the stress, anxiety, sleepless nights, etc. Do inform ALL your family members staff….
NOT TO SIGN ON BEHALF OF ANYONE…
let the postman leave a card,
go check at the post office,
ask the postman to open and
show you what is inside the envelope…
or lastly…
if you are not comfortable, just reject it…
BUT DON’T SIGN WITHOUT KNOWING WHAT IS INSIDE…!!

Hyundai – no refunds?

I m Vijay Goyal,my cell no.9820190536 and my add.204 Indo Saigon Ind. Estate,A.K.Road,Marol Naka,Andheri (east) Mumbai 400059,Mail add. v.goyal@akshaet.com

I booked a Hundai Creta Car with Global Gallarie wheels Pvt.Ltd.Everest Complex,A.K.Road,Andheri (e),byBooking Docket no C2016071375 on 27/07/2016

Now Global Gallarie is no more their Agent and one of other showroom at Thane is also closed and when there was no response for my Correspondence and Phone Calls,

Made Complaint to MIDC Police Station,On Line Consumer Forum by Complaint No.404665 on Aug.2017 and many other Places but no result,

At Last to Hundai Moter India Ltd.,Irrugattukottai,NH4,Sriprumbudur,Taluka Kanchipuram,Dist. Chennai,Tamilnadu 602117 and reported to Consumer Forum by 404665 no.

But for no result,

Please Advise,

With Warm Regards,

Vijay Goyal.

Railways ordered to pay for non-working AC in coach

By the time the train reached Jhansi, the air conditioning completely broke down, making the compartment stuffy. Passengers, including Sharma, started feeling suffocated. Some felt so ill that they started vomiting, but no medical aid was provided. The washroom also ran of out water and the condition of the AC-III tier boogie became worse than a general compartment. A written complaint was then lodged with the train conductor who gave an acknowledged of having received the complaint.

At every station where the train halted, passengers requested the travelling ticket examiner (TTE), coach attendant and other railway staff to rectify the problem. Yet, nothing was done. But an assurance was given that something would be done at Delhi. But again nothing was done and even an alternative coach was not arranged for.

Sharma subsequently filed a complaint before the Jalandhar District Forum alleging about the negligence and deficiency in service.

The Railways contested the case, denying all the allegations and asserted that the AC was functioning properly. They denied that Sharma had lodged a complaint and accused him of filing a false complaint just to extort money. The Railways sought a dismissal of the complaint since there was neither any deficiency in service nor unfair trade practice.

Sharma filed his own affidavit and relied on the prescriptions to prove that his wife and minor child had to be hospitalized for nausea and vomiting. He also relied on the written complaint which he had lodged and was acknowledged by the train conductor to substantiate his case and show how the Railway’s denial was false. The Forum concluded that the Railways were suppressing the truth and awarded Sharma a lump sum of Rs.15,000 as compensation.

The Railways challenged this order before the Punjab state commission, which dismissed its appeal. The Railways then approached the National Commission. The delay of over 170 days in filing the revision was attributed to procedural delays of sending thefile from one office to another for approval.

The National Commission observed that the explanation for thedelayshowedlackof seriousness and a casual and lackadaisical attitude on the part of the Railways. It relied on the Supreme Court judgement of the Post Master General & Ors v/s Living Media India Limited& Anr. where such an attitude had been deprecated. Accordingly, by itsorder of January 3, 2018, the Bench of Rekha Gupta refusedto accept thedelay and dismissedthe revision petition of the railways. The order for payment of compensation to Sharma was thus confirmed.

Conclusion: Non-working AC is bad enough, but to go to an extent of lying and accusing the consumer is totally unconscionable, especially when the service provider is the government.

(The author is a consumer activist and has won the Govt.of India’s National Youth Award for Consumer Protection. His email is jehangir.gai.columnist@outlook.in)

Maharashtra IT Secretary asks Bank of India to pay Rs3.50 lakh to online fraud victim

In a significant order that will bring relief to all those who are victims of online frauds, the Secretary of Information Technology (IT) in Maharashtra has asked Bank of India to pay Rs3.50 lakh to a victim of online fraud. As per the IT Act, 2000 and a notification issued on 25 March 2003, IT Secretaries of every State and Union Territory in India act as ‘Adjudicating Officer’ in their respective State or Union Territory.
In a recent order, VK Gautam, IT Secretary, who is also Adjudicating Officer under the IT Act in Maharashtra, held that Bank of India owns, controls and operates sensitive personal data of its customers but failed to implement reasonable security practices and procedures leading to loss to complainant Nirmalkumar Athawale from Kamptee, near Nagpur. Holding Bank of India liable for violation of Section 43A of the IT Act, the IT Secretary asked it to pay Rs2.50 lakh towards wrong transactions and Rs1 lakh as legal charges and compensation for causing mental harassment.
The case is from 2015, when Mr Athawale found that Rs3 lakh were withdrawn from his joint account at Bank of India’s Vaishali Nagar, Kamptee branch. He lodged a complaint against this unauthorised withdrawal with the Bank branch and also with the Police.
Through its internal mechanism, the Bank was able to recover only Rs50,000 out of the Rs3 lakh withdrawn from Mr Athawale’s account. Under guidance from Adv Mahendra Limaye, a Cyber Legal Consultant from Nagpur, Mr Athawale filed a civil suit before the IT Secretary.
After hearing both the sides Mr Gautam, the IT Secretary held that the Bank has not only erred but also committed serious security breach by providing single customer identification code (CID) for two accounts with different constitutions besides providing net banking facility without any request from the customer. The Bank also failed to send messages for withdrawal of Rs3 lakh to Mr Athawale.
“(The) Bank has caused serious compromise with reasonable security practises,” the IT Secretary said while holding Bank of India guilty under sections 43A, G, and H of IT Act. He asked the Bank to pay Rs2.50 lakh towards wrong transactions charged on Mr Athawale’s account and Rs1 lakh towards legal charges and for causing mental harassment.
As per IT Act, the Adjudicating Officer (IT Secretary) has sole jurisdiction for adjudicating on any contravention of IT Act 2000/8 and to award compensation to those who have suffered a loss of less than Rs5 crore. The Adjudicating Officer has power of a Civil Court in resolving cybercrime cases.

Rs 500, 10 minutes, and you have access to billion Aadhaar details

It was only last November that the UIDAI asserted that “Aadhaar data is fully safe and secure and there has been no data leak or breach at UIDAI.” Today, The Tribune “purchased” a service being offered by anonymous sellers over WhatsApp that provided unrestricted access to details for any of the more than 1 billion Aadhaar numbers created in India thus far.(Follow The Tribune on Facebook; and Twitter @thetribunechd)It took just Rs 500, paid through Paytm, and 10 minutes in which an “agent” of the group running the racket created a “gateway” for this correspondent and gave a login ID and password. Lo and behold, you could enter any Aadhaar number in the portal, and instantly get all particulars that an individual may have submitted to the UIDAI (Unique Identification Authority of India), including name, address, postal code (PIN), photo, phone number and email.What is more, The Tribune team paid another Rs 300, for which the agent provided “software” that could facilitate the printing of the Aadhaar card after entering the Aadhaar number of any individual.When contacted, UIDAI officials in Chandigarh expressed shock over the full data being accessed, and admitted it seemed to be a major national security breach. They immediately took up the matter with the UIDAI technical consultants in Bangaluru.Sanjay Jindal, Additional Director-General, UIDAI Regional Centre, Chandigarh, accepting that this was a lapse, told The Tribune: “Except the Director-General and I, no third person in Punjab should have a login access to our official portal. Anyone else having access is illegal, and is a major national security breach.”

1 lakh illegal users

Investigations by The Tribune reveal that the racket may have started around six months ago, when some anonymous groups were created on WhatsApp. These groups targeted over 3 lakh village-level enterprise (VLE) operators hired by the Ministry of Electronics and Information Technology (ME&IT) under the Common Service Centres Scheme (CSCS) across India, offering them access to UIDAI data.CSCS operators, who were initially entrusted with the task of making Aadhaar cards across India, were rendered idle after the job was withdrawn from them. The service was restricted to post offices and designated banks to avoid any security breach in November last year.Spotting an opportunity to make a quick buck, more than one lakh VLEs are now suspected to have gained this illegal access to UIDAI data to provide “Aadhaar services” to common people for a charge, including the printing of Aadhaar cards. However, in wrong hands, this access could provide an opportunity for gross misuse of the data.The hackers seemed to have gained access to the website of the Government of Rajasthan, as the “software” provided access to “aadhaar.rajasthan.gov.in”, through which one could access and print Aadhaar cards of any Indian citizen. However, it could not be ascertained whether the “portals” were genuinely of Rajasthan, or it was mentioned just to mislead.Sanjay Jindal said all of this could be confirmed only after a technical investigation was conducted by the UIDAI.


‘Privacy at risk’“Leakage of Aadhaar data reveals that the project has failed the privacy test. At the recently concluded 11th WTO Ministerial Conference, India submitted a written position on e-commerce, opposing the demand for negotiations on e-commerce by the US and its allies. The latter were demanding access to citizens’ database for free. The revelation by The Tribune also means that the proposed data protection law will now hold no purpose, as the data has already been breached. The state governments must immediately disassociate themselves and cancel the MoU signed with UIDAI,” said Gopal Krishan, New Delhi-based convener of the Citizens Forum for Civil Liberties, who appeared before the Special Parliamentary Committee that examined the Aadhaar Bill in 2010.A quick chat, and full access

  • 12:30 pm: This correspondent posing as ‘Anamika’ contacted a person on WhatsApp number 7610063464, who introduced himself as ‘Anil Kumar’. He was asked to create an access portal.
  • 12:32pm: Kumar asked for a name, email ID and mobile number, and also asked for Rs 500 to be credited in his Paytm No. 7610063464.
  • 12:35 pm: This correspondent created an email ID, aadharjalandhar@gmail.com, and sent mobile number ******5852 to the anonymous agent.
  • 12:48 pm: Rs 500 transferred through Paytm.
  • 12:49 pm: This correspondent received an email saying, “You have been enrolled as Enrolment Agency Administrator for ‘CSC SPV’. Your Enrolment Agency Administrator ID is ‘Anamika_6677’.” Also, it was said that a password would be sent in a separate mail, which followed shortly.
  • 12:50 pm: This correspondent had access to the Aadhaar details of every Indian citizen registered with the UIDAI.

Printing Aadhaar cardThis correspondent later again approached Anil Kumar to ask for software to print Aadhaar cards. He asked for Rs 300 through Paytm No. 8107888008 (in the name of ‘Raj’). Once paid, a person identifying himself as Sunil Kumar called from mobile number 7976243548, and installed software on this correspondent’s computer by accessing it remotely through “TeamViewer”. Once the job was done, he deleted the software drivers, even from the recycle bin. Possible misuseGetting SIM cards, or bank accounts in anyone’s name. Last month, a man was arrested in Jalandhar for withdrawing money from someone’s bank account by submitting a fake Aadhaar card.

 

Tribune News Service

Jalandhar, January 3

http://www.tribuneindia.com/news/nation/rs-500-10-minutes-and-you-have-access-to-billion-aadhaar-details/523361.html