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Friday, 24 November 2017

Last Pay Certificate Format (LPC)



G.A.R.   2
LAST PAY CERTIFICATE
(Obverse)
(See Rules 11(4) and 80 of Central Government Account
(Receipts & Payments) Rules, 1983)

Last Pay Certificate of Shri __________________________, Inspector, Siliguri Customs Division  of the office of the Assistant Commissioner of Customs, Siliguri Division, Siliguri, proceeding on transfer to HQ  in pursuance of Estt. Order No.00/2016 dated 13/06/2016 issued by Assistant Commissioner(Estt.), Siliguri Commissionerate, Siliguri, subsequently relieved w.e.f.  08.07.16 (A.N.) by the Assistant Commissioner, Siliguri Customs Division, Siliguri vide C.No. II (3)6/ ET/CUS/SLG/ 2011/000  dated 11.07.2016.


2. He/She has been paid up to 30.06.2016 at the following rates:-

Particulars for the month of  June-16
Rate of Deductions
I)   Band Pay : `11470/-
I) G.P.F : `12,000/-
II)  Grade Pay `4600/-
II) Festival Adv.: ` 450/-(9/10)
III)  Dearness Allowance:  `20,088/- (125%)
III) CGEGIS- `60/-
IV)  House Rent Allowance: `3,214/-
IV)  Profession Tax : `200/-
V)  Transport Allowance :  `1,800/-
V) Cooperative  : `4520/-
Gross Total:- `41,172/-
Net. Pay:- `23,942/-


3.   His/Her G.P.F. No. is  PAO/SLG/000  which is maintained by PAO, Slg.
4.   He/She has been relieved on 08.07.2016 (A.N.)

  1. He/She has been paid Arrear D.A. @ 6% w.e.f. 01/01/2016 to 31/03/2016 amounting to `2883/- 
           vide bill No. 00/Arr DA/Cus/SLG/16-17 Dt:12-04-16.

6.   He/She has been paid Initial equipment Allowance  amounting to `6,000/- for the ( F/Y 2016-17) vide bill no.00/IEA/ SLG/Cus/16-17 Dt: 22/04/2016.

7.   He/She has been paid Children Education Allowance amounting to `4500/- for the ( F/Y 2015-16,  Q4) vide bill no. 86/CEA/ SLG/Cus/16-17 Dt: 23/05/2016.

 8.   The details of income tax recovered from him/her up to date from the beginning of the current        
       financial year are noted on the reverse.

9.   He/She has been paid Cash Handling Allowance amounting to `8800/- vide bill no. 000/CHA/ SLG/Cus/16-17 Dt: 14/06/2016.


Date:       /07/2016

प्रशासनिक अधिकारी /Administrative Officer


 


1. Substituted vide C.S. No. 28, dated the 10th June, 1996, read with Corrigendum, dated the 14th January, 1998.

(Reverse)

LAST PAY CERTIFICATE
Details of recoveries

Name of the advance involving recovery / adjustment
Total amount of advance sanctioned with month of drawal
Outstanding amount recoverable
Rate of Instalments
`
`
`
Pay Advance
Nil
Nil
Nil
T.A. Advance
Nil
Nil
Nil
HBA
Nil
Nil
Nil
MCA / OMCA
Nil
Nil
Nil
Festival
4500/-
450/-
450(9/10)
Any Other
Nil
Nil
Nil

DETAILS OF INCOME TAX, Etc.

Name of months
Pay / Leave Salary and Allowances
Fee Honora-rium
Funds and other deductions
Income Tax Recovered
amount
Cooperative
PB
GP
DA
TA
HRA
G.P.F
Licence Fee
/FESTIVAL

CGEGIS/Asso
Fee

P. Tax

`
`
`
`
`
`
`
`
`
`
`
`
Jan-16
11010
4200
18100
1752
3042
-----
12000
-Nil- /
450(4/10)
60/-
-Nil-
150
800
4620
Feb-16
11010
4200
18100
1752
3042
-----
12000
-Nil- /
450(5/10)
60/-
-Nil-
150
1266
4600
Mar-16
11010
4200
18100
1752
3042
-----
12000
-Nil- /
450(6/10)
60/-
-Nil-
150
-----
4580
Apr-16
11470
(On Promotion Fixation)
4600
20088
1800
3214
-----
12000
-Nil- /
450(7/10)
60/-
-Nil-
200
-----
4560
May-16
11470

4600
20088
1800
3214
-----
12000
-Nil- /
450(8/10)
60/-
-Nil-
200
-----
4540

Bank Details of
Shri _________________________
Bank Name
Account No.
IFSC code
Bank of India,
Tinbatti More Branch, Siliguri
xxxxxxxxxxx
xxxxxxx





Date:       /07/2016

प्रशासनिक अधिकारी /Administrative Officer
प॰सं॰/C.No.III(20)2/
दिनांक /Dated:.......................

Forwarded for necessary action to:-,
1. The ACAO, Central Excise, Customs & S.Tax Commissionerate, Siliguri.



प्रशासनिक अधिकारी /Administrative Officer








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Thursday, 23 November 2017

Pay Bill Sheet Ready made

Let me present Pay Bill Sheet In Excel




The sheet can be downloaded in Excel format: to download click the Down Arrow button in the bottom right corner of the sheet Window. or HERE

Video Tutorial How to download:

Wednesday, 22 November 2017

GST furnishing of Bond / Letter of Undertaking (LUT) clarification

Circular No. 8/8/2017-GST

F. No. 349/74/2017-GST (Pt.) Vol.-II
Government of India Ministry of Finance Department of Revenue
Central Board of Excise and Customs
GST Policy Wing


New Delhi, Dated the 4th October, 2017


To,

The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All)
The Principal Director Generals/ Director Generals (All)


Madam/Sir,


Subject: Clarification on issues related to furnishing of Bond/Letter of Undertaking for
exports

In view of the difficulties being faced by the exporters in submission of bonds/Letter of

Undertaking (LUT for short) for exporting goods or services or both without payment of integrated tax, Notification No. 37/2017 Central Tax dated 4th October, 2017 has been issued which extends the facility of LUT to all exporters under rule 96A of the Central Goods and Services  Tax  Rules,  2017  (hereafter  referred  to  as  the  CGST  Rules)  subject  to  certain conditions and safeguards. This notification has been issued in supersession of Notification No.16/2017 Central Tax dated 7th July, 2017 except as respects things done or omitted to be done  before such supersession.

2.        In the light of the new notification, three circulars in this matter, namely Circular No.2/2/2017 GST dated 5th  July, 2017, Circular No. 4/4/2017 GST dated 7th  July, 2017 and Circular No. 5/5/2017 GST dated 11th  August, 2017, which were issued for providing clarity on  the  procedure  to  be  followed  for  export  under  bond/LUT,  now  require  revision  and aconsolidated  circular  on  this  matter  is  warranted.  Accordingly,  to  ensure  uniformity in  the procedure in this regard, the Board, in exercise of its powers conferred under section 168 (1) of

the Central Goods and Services Tax Act, 2017 clarifies the following issues:

(a) Eligibility to export under LUT: The facility of export unde LUT has been now extended to all registered persons who intend to supply goods or services for export without payment of integrated tax except those who have been prosecuted for any offence under the CGST Act or the Integrated Goods and Services Tax Act, 2017 or any of the existing laws and the amount of tax evaded in such cases exceeds two hundred and fiftlakh rupees unlike    Notification No. 16/2017-Central Tax dated       July, 2017 whicextended the facility of export under LUT to status holder as specified in paragraph 5 of the Foreign Trade Policy 2015-2020 and to persons receiving  a minimum foreign inward remittance of 10% of the export turnover in the preceding financial year which was not less than Rs. one crore

(b) Validity of LUT: The LUT shall be valid for the whole financial year in which it is tendered. However, in case the goods are not exported within the time specified in sub- rule (1) of rule 96A of the CGST Rules and the registered person fails to pay the amount mentioned in the said sub-rule, the facility of export under LUT will be deemed to have been withdrawn. If the amount mentioned in the said sub-rule is paid subsequently, the facility of export under LUT shall be restored. As a result, exports, during the period from when the facility to export under LUT  is withdrawn till the time the same is restored, shall be either on payment of the applicable integrated tax or under bond with bank guarantee.

(c) Form for bond/LUT: Till the time FORM GST RFD-11 is available on the common portal, the registered person (exporters) may download the FORM GST RFD-11 from the website of the Central Board of Excise and Customs (www.cbec.gov.in) and furnish the duly filled form to the jurisdictional Deputy/Assistant Commissioner having jurisdiction over their principal place of business. The LUT shall be furnished on the letter head of the registered person, in duplicate, and it shall be executed by the working partner, the Managing Director or the Company Secretary or the proprietor or by a person duly authorised by such working partner or Board of Directors of such company or proprietor. The bond, wherever required, shall be furnished on non-judicial stamp papeof the value as applicable in the State in which the bond is being furnished.

(d) Documents for LUT: Self-declaration to the effect that the conditions of LUT have been
fulfilled shall be accepted unless there is specific information otherwise. That is, self- declaration by the exporter to the effect that he has not been prosecuted should suffice fothe  purposes  of  Notification  No.  37/2017-  Central  Tax  dated 4th  October,  2017. Verification, if any, may be done on post-facto basis.


(e) Time for acceptance of LUT/Bond: Time for acceptance of LUT/Bond: As LUT/Bond is a priori requirement for export,

including exports to a SEZ developer or a SEZ unit, the LUT/bond should be processed on top most 


The full details can be read and downloaded from here:



Posted on 22/11/2017 at 11:08 PM