The Goods And The service Tax :: An " APPENDICITUS " to " PETTY " and " SMALL TIME TRADERS " , Operation Needed – A " NIGHTMARE " or a “ BOON ”

Pic :: General Goods And Service Tax 

The CRUEL and the GRUEL “ GENERAL SALES TAX ” which now is “ GOODS AND SERVICE TAX ” – A nightmare or a “ BOON ”

Actually the GST ie the Goods And The Service Tax is a SMALL appendicitis in terms of an illness nad the TIME right has come to operate it and the present Central Government has NOT to waste any more time to operate the same. This will HELp and KEEP the PETTY Trdaers alive. THIS IS THE NEED OF THE HOUR .

Pic ::The Operation required  Of The Illness/Disease , the " APPENDICITUS " attached to" GST " 

 How has the GST almost mage a PARALYSIS of the State Government at all over India and how was it applied on the traders and the petty business fraternity of Bihar and how has that affected the entire state of Bihar and above all WHAT IS THE CENTRE NEEDS TO DO is  what is this article all about.

Of recent and the recently concluded the Bihar state election saw the incumbent ruling party at Bihar   NOT GETTING ANY VOTES IN TERMS OF ANY THING FROM THE TWO OF THE MOST IMPORTANT SECTOR.

The first was of course the unemployed youth’s, who did not cast their votes in favour of the incumbent Government . That was because of the fact that there was not any employment construced or made available to the student of the unemployed Bihari youth, and the SECOND on was the PETTY TRADERS AND SHOPKEEPRS of Bihar.

This is ONE arena where the present incumbent state Government lost very heavily and had to face the  IRE of the public especially the two communities that I have mentioned above.

The Actual Scenario That hit Bihar ::

Bihar before the year 2000 was ONE of the most RICHEST state of India wih as much as all the mostly preferred mineral in it’s land.  It had the best of the Iron ore, the Bauxites, the Mica, the Forest which was one of the THREE best that this land of India could possess and above all the COAL .

Ever since the state was bifurcated into two- Bihar lost of of it’s as I have mentioned above, minerals to the newly formed state Jharkhand and it was left only with the business of petty shop owners and not to forget the forests. This completely threw Bihar out of every possible things or the resources for the income of the state to add on to it’s GDP and the income from which it could control it’s state and manage the state for everything.

Bihar since 2000 to 2005 was ruled by Mr Lalu Prasad Yadav .  His actual name is Lalu Yadav but why do he adds the title or the name PRASAD is anybody’s guess, but he keeps on doing that and he does it ever since he became the Chief Minister of Bihar for the first time in 1989.

Bihar from 2005 till now is being ruled by th combination of Janata dal United and the Bhartiya Janata Party which we call it the JD(U) –BJP combine. Ever since this party came together the rule of Bihar went into the hand of the erstwhile closest aide of Mr Jay Prakash Narayan, whom everybody at the period of emergency would refer him as to Bijli  Babu as he was a student of Electrical Engineering and thereafter as Nitish Babu who actually by then had kicked the Engineering for all it’s good and had taken his shelter under the roof of the politics.

 From 2005 to 2020 Bihar was going on politely but there were a few hick-ups. Midway after the  election of the state in 2015 Mr Nitish kumar who by then had earned his 3^rd SOBRIQUET , Mr  SUPRASHAHAN BABU , had changed his guard and went all the way to join hands with Mr Lalu Prasad Yadav and for about a year and a half he went along with him, lest he realized that he did a mistake by joining hands with him and he fell back to his usual self to come back under the fold of the NDA. This act of Mr Nitish Kumar wa the FIRST where the people of Bihar flared up against him and within their emotions, they took an OATH that come the General election of the state in 2020 , they would rent their feelings and the anger that was raging in them.

Where Did Bihar And Mr Nitish Kumar Go Wrong

I have been analyzing this from 2018 and I did it with more attention that I could have paid it to the analysis of Bihar. A lot was going on about Bihar and the unemployment that was soaring high at Bihar. It was here that the present Government at Bihar and the present INCUMBENT CHIEF MINISTER felt the heat but he was unable to do anything.

The GREATEST mistake that Mr Nitsh Kumar did was to BLINDLY believe a gentleman by the name of Mr Pavan Verma. That man was from the I.A.S fraternity whom I call them as the MOST – SOPHISTICATED - WHITE-COLLORED – LOOTERS – OF – INDIA .

He did not  give any REAL ground check up to Mr nitish Kumar on the matter that hurts the State most and the Chief Minister as well. That was the matter on the REVENUE and it’s falling grace of the State of Bihar. He kept on POKINg the CXhief Minister to go all against the Union Government and that KILLED many and most of the small traders and the petty businessman of BIHAR. These 35% of the community infat generates about 70% of the revenue of Bihar but they were NOT taken care of and care about. THAT KILLED Mr Nitish Babu and it’s Government for good for it’s future.

The treasury of the State Government was not swelling at all. A lot of people always blame the Chief Minister about not adding to the jobs to the one’s that exists. Actually Bihar could have added many a jobs for the teachers . But  WHERE FROM AND HOW DO YOU PAY TO THEM AT THE END OF THE MONTH. That was the question ? .  The source of INCOME to the State Government was a BIG ZERO to add to it’s treasury and how would the money be sourced and collected rom any quarters to pay to the new additions of the jobs if at all that ought to be done. It is with this that the State Chief Minister did not fill those posts which were vacant.

This as an SOCIO-BUSINESS analyst , I myself was not finding an answer too. This was the overall OVERHEAD to the existing deficits in terms of any accounts to the coffers or maybe to the State Chief Minister to bear and keep on bearing .That went on a big way to completely shatter the swelling image of the  Chief Minister and it reduced him to about nothing by 2020.

Corona and it’s effect

The Corona it was which hit the NAIL straight, DIRE and hard on the head of Mr Nitish Kumar. The unaccountable splurge of the one’s who were working far away from their house at different places started walking back to Bihar to their homes. Though by the GRACE of the almighty the number of cases did not swell to add many a problems at Bihar the all of a sudden splurge and the additon’s of the same, of the people who kept on pouring in at Bihar at that time made the people angry as they felt that NOTHING was done for them to see that they got some lateral aids to fall back to their homes..

Actually the state also was helpless to do anything. It was as that and as many as 25% of the entire populous of Bihar all of a sudden had in a very short time fallen back to their state and the state did not have any  ADMINISTRATIVE machinery to take care about these migrants. This was the time that the people especially those 25% took it very HEAVILY to their HEART and the negativity of the state and it’s people started growing against the so called the SUPRASHSHAN BABU .

Bihar- The REALITY, and the UNCHECKED PAWNS

In the management of the state the Chief Minister is the KING. Under him are the VAZIR but that does not counts directly to the Chief Minister. His books of ACCOUNTS are always maintained by the PAWNS ie the people who elect him. That is the FUNDAMENTAL of governance.

 Bihar ever since the GST ie the GOODS & THE SERVICE TAX ( GST ) came into being , went in to the oblivion. It was NOT because the GST was a CURSE- NEVER. It was because the people who were covered under it in the business  JUST DID NOT KNOW HOW TO USE THE GST TO IT’S MAXIMUM BENEFIT

Pic :: The Economy Down " GST "  Chart 

The GST if one goes very DEEP into it gives many an advantage and it some cases it DOES NOT ENFORCES ANY TAX TO THE SELLER IF HE SELLS CERTAIN VERY IMPORTANT COOMODITIES. That is ONE part of it.

Wrongly to bemuse and CONFUSE the people they say that IT IS ECONOMY DOWN ECONOMY CHART but actually it is a BOON to the business community especially the SMALL AND THE PETTY TRADERS but they do NOT know how to make use of  the BEST out of this GST .

In Bihar MAINLY  and MOSTLY  the business community are the PETTY SHOPKEEPERS. The number of the PETTY AGRICULTURISTS maybe less than the petty shopkeepers. The annual earnings of these shopkeepers would be in the range between Rs 15,000=00 per annum to about say Rs 2.0 Lakhs per anum. This is the annual average  income of these petty shopkeepers .

In case if you take the INCOME TAX these so call the shopkeepers would not have to pay any IT as they DO NOT FALL under the Income tax arena at all. BUT THE FACT IS THEY PAY A VERY HEAVY GST WHICH HAS COMPLETELY KILLED THE PETTY SHOPKEPERS This is where the PEOPLE and the PETTY SHOPKEEPER have started LOSING their FAITH of this present Government.

REALITY OF THE CONSUMER- SHOPKEEPER RELATIONSHIP.

There are THREE staes of Eastern india and they are Orissa , West Bengal ie Bengal and Bihar where the labourers are as good as 1/3 of the entire labour that this country could afford to throw to this nation. These labourers and the one’s who fall in between the class of the LABOURERS and the middle class people , and even the middle class people THRIVE and SURVIVE by the THEORY of as we call it “ KHAATA-UDHARI ” ie continuity of LOAN to maintain themselves and their family.It is going on since 1947 and even before that.

What happens in this system is say, a house buys certain household items for say Rs 2000=00 for a month. They pay say Rs 1200==0 for the month and keep that Rs 800=00 as a loan to be paid the next month.

In the next month they again purchase items worth Rs 2,000=00 and then pay about Rs 1800=00 and maintain a loan of Rs 1,000=00 to be paid in the next month. Now this system of purchase and paymny keeps on going and this is how the business keeps on running. This is how the LIFE prolongs in the places whwre the petty shopkeeper and the buyers rely on each other for their survival.

Again when these petty shopkeepers themselves purchase the materials for their shops to seel it further to the ultimate buyers they too follow the same system of sale and payment. This forms the cycle of the business and this is how the petty shopkeeper and the customers or the ultimate buyer or the retailers as we call them keep on rolling their business.  THIS INFACT IS THE CYCLE WHICH KEEPS THE BUSINESS ROLLING.

HOW HAS THE GST CRUCIFIED THIS BUSINESS CYCLE

This business and the revenue generated accounts for about 35% of the business cycle and this is what is the cycle that rolls to keep the 35% of the people of India to survive by the skin of it’s teeth.

It is the present form of the GST that had and has uprooted the life of the people. But are the people to be blamed or is it the GOVERNMENT of the day to be blamed.

NO- it is PURELY the PEOPLE and the OPPOSITION that rules the state to be blamed.

Let us first discuss the people. Let us first only take the people and the petty shopkeeper’s as thse are the one’s who at Orissa, Bengal and Bihar have faced the wrath of the same and the Union Government the ire of it.

The people who are in the business have NOT understood the GST. Like the IT ie the INCOME TAX, where as per as of today  IF YOUR EARNING IS LESS THAN Rs 5.0 LAKHS PER ANNUM, YOU CANNOT OR THE I-T IS NOT LEVIED ON YOU BUT YOU HAVE TO PAY THE PROFESSION TAX.

In the same fashion there is a PROVISION in the GST that if your income does not exceeds to a particular limit then the GST is not applicable to you. Incase if you have paid the GST, you would have  to produce your  AADHAR CARD NUMBER,  your PAN Card number, your Bank statement about your investment etc for that  business and trading year , your address of the Bank where you maintain your account and the Bank account number to your IT Tax assessment personnel who is a CHARTERED ACCOUNTANT. He files all your statement and prepares a RETURN which you will have to produce it to your Bank and from where the extra or the unwanted TAXES that is implied on you would be returned by the Office Of The Income Tax authorities.

One ought to know this and one ought to approach to a INCOME TAX ASSESSE personnel for all these things. UNFORTUNATELY- the IGNORANT shopkeeper who is illiterate does not knows all these. It is here the State Government and it’s OFFICIAL ADMINISTRATIVE MACHINERY has to take an action to educate the people and the PETTY BUSINESSMAN for all these BUT THEY DO NOT

 The reason is- THE GST IS A TOOL TO COUNTER AND DEMOLISH THE PRESENT GOVERNMENT WHICH HAS IMPLIED ALL THESE TO IMPLEMENT ALL THESE. They KNOW the illiterate are IGNORANT and  better they remain that for all the season of their LIFE. The more that they remain ignorant the more we get the advantage of RANTING and HOWLING against the present Government to brings it’s image down as that adds to our strength to take on the ruling party. After all if these illiterate and uneducated business owners and the people who are 35 % of them are and could be turned off, it adds to our vote base. This is why the State Government which are the oppositions have not made any effort to educate and make these petty shopkeepers  to realize the actualities and the advantages that the GST offers to them and they and their business slowly have gone for a toss and so is the LIFE of those people who depend upon these kind of businessman for their survival.

The problem lies with the and with those who are illiterate and are uneducated to fall into the deep root of the same and try to find out how to make the best use of the  same. Many a petty businessman cannot afford either to approach a IT assessment personality as they cannot afford to pay the service charges that the tax assessment personnel charges for rendering his services. Even a meagre amount say Rs 500=00 for ONE service is TOO much for these petty businessman. That is an HINDRANCE.

Secondly even if everybody is paying the GST for every trade and purchases as described earlier, there are many and a LOT who do not fall under the IT assessment as their annual income is too meagre and very low. They DO NOT fall under the I-T tax and it’s assessment. They have certain advantages of getting the relief of the GST and the returns out of the same. But which are those- THIS IS ONE THING THEY DO NOT KNOW BECAUSE THEY CANNOT READ AND UNDERSTAND THE GST IN FULL OR IN MINICULES, AND THEY CANNOT APPROACH ANYBODY WHO CAN MAKE THEM TO UNDERSTAND. The charges or the fee is somewhat they find it very hard to pay even if the amount is very low or manageable.

THE UMBRELLA OF THE GST COVERAGE-  THE “ BEST ” BUT A VILLIAN OF MISUNDERSTANDING

The GREATEST advantage that the GST has provided is the UMBRELLA under which it covers the MINNOWS of the business unit. Say there are about 50 petty and MINNOWS as the businessman that operates in a particular area for their business. They either do a very small amount of BTO ( BUSINESS TURN OVER ) for which neither do they fall under the IT or the GST which  it is implied and applied on them. However in case if they are forced to pay the GST which they would have to pay-  THEY  CAN APPROACH THAT BIG SHARK ,  OF THE BUSINESSMAN IN THEIR AREA AND GET HIS GST NUMBER TO FILL HIS GST AND TO PAY FOR THE SAME AND CAN RID HIMSELF OF HAVING HIS OWN GST NUMBER That would refrain him and  ave him from getting his GST Number and the certificate renewed every year and also would save him to make any payment for the renewals etc.

This is something very UNIQUE and so very GOOD for thee kind of business people but the problem is NO ONE KNOWS ABOUT THE SAME. NOBODY has made any attempt to PREACH, TEACH or  make these petty businessman to learn and know anything about this. The State Government p[purposely has NOT made any attempt through it’s PUBLIC RELATION or through it’s Finance Ministry that control it’s TAXES to make their people learn and know this and the illiterates hardly knows about all these. This has KILLED many a BUSINESS at almost every places at India for which the State Government ought to be blamed for these but the BLAME IS ENTIRELY THE UNION GOVERNMENT TO BEAR.

 THIS IS WHAT Mr NITISH KUMAR OUGHT TOI HAVE DONE BUT HE DID NOT AND IT IS HERE THAT THE PETTY SMALL SHOPKEEPERS AND THE BUSINESSMAN DID NOT CAST THEIR VOTES IN THEIR FAVOUR.

Just imagine 35 % of those votes of the full voters of Bihar that did not cast their vote to the Janata Dal ( United ) if they had cast their votes-  WOULD THE JD (U) HAD SEEN THAT KIND OF A WROUGHT.

It is COMPLETELY Mr Nitish Kumar who has to be blamed for the ROT he faced on these from the IRE and the WARY-WIRE of those people who depended on thedse petty businessman and from these petty businessmen. This is a LESSON for HIM and  THIS IS ALSO A LESSON FOR THOSE WHO ARE FACING THE POLLS IN THE STATE FROM JANUARY NEXT.

Simply blaming the UNION GOVERNMENT for all is NOTHING. The ONUS also lies on the STATE GOVERNMENT and it is them who ought to be blamed. But as the business class that falls under the petty shop owning and petty business themselves are ILLETERATE and when they face the heat they utterly and ENTIRELY blame the Union Government and with the State adding the FUEL to that it become the Modi Government to taste the SHIT and the IRE of the one’s who howl and cry.

WRONG ’UNS BY THE STATE GOVERNMENT AND THE CENTRE

This is ONE example which I did OBSERVE it with my naked eye.

I was at Bishrampur at Surguja in Chattisgarh. I was at the General Manager’s Office in the room of one of my friend at Bishrampur who was my boarding mate at the school. He was handling a customer who was a petty businessman whose business was to transhift the Coal that the Colliery produced from the place of the production to the place of the storage ie the yard where the coal would be stored.

He produced his bill for his payment to be received by him for his service charge that he had rendered to the Colliery for his business. What I saw was a WONDER

The bill reflected all his charges very minutely. He also was claiming all the diesel charges that he paid through his pocket to do that transhifting of the coal in terms of the service rendered. The Accountant as deducting the GST on the DIESEL charge .He was HOWLING in the Office about the deduction of the GST on the diesel.

He kept on saying that I HAD PAID THE GST ON DIESL WHEN I FILLED MY TRANSPORT IE THE TRUCK. WHY IS THAT AGAIN THE GST IS BEING DEDUCTED BY YOU AND YOUR OFFICE., Is this NOT an OFFENSE on your part to deduct the DOUBLE GST from me. The answetr that the Accountant gave was- GO ASK Mr MODI. WHY IS THAT HE HAS MADE THE RULES AS SUCH THAT IS FORCING ME TO DEDUCT THE GST FROM THE BILL SUBMITTED

  “ THIS IS WHERE THE PRSENT STATE GOVERNMENT AND THE CENTRAL GOVERNMENT HAVE TO BE VARY ABOUT ”

Under the GST rules there are some LIBERTY and LEVERAGES that the Centre has given to the  state. The State has to apply and IMPLY on it’s own the LEVERAGES that ought to be passed to the customer. However it has NOT as seen in this case.

Here in this case the State has to apply that LEVERAGE of NOT charging the DOUBLE-GST as explained but they DO NOT do it so. It is because it brings them the REVENUE. This is where the Centre has to RISE and make it impertinent and imperilments to bring about a wholesome change to enforce the CORRECT implication and the right application of the GST. Better it acts quickly on these kind of anomalies by implementing the ONE-TIME-GST payment for many an essential commodities.

Here in this case the onus of FAULT and DEFAULT completely lies in the  HANS and on the SHOULDERS of the  STATE GOVERNMENT but the cunningness is the entire BLAME is transferred upon the CENTRE though the STATE is ENJOYING the BEIFIT of the DOUBLE TAX PAYMENT as  ascribed above.

This is here and this is where the Chief Of the Finance Ministry  Mrs Nirmala Sitaraman ought to RISE and ROAR to make these and this inevitably CORRECT by every mean .

The Bihar Election “ INFERNO ” and manifestation

The Bihar election of 2020 was written on the wall. This I could LEARN and ANALYSE it very PROPERLY. That is why in SOME of my letters on a PERSONAL note between the period of 2018 to 2019 I had written to the Prime Minister to extend all his BENEFITS that relates to the POOR and the IMPOVERISH with the full co-operation with the State Chief Minister to implement those on the ground.

For about 20 months Mr Nitish Kumar DID NOT implement these schems of the CENTRE as he was RIDDLED with Showman Lalu Prasad Babu. But when he joined his hands with the incumbent Government he did it in style. However the INTELLIGENT voters read the minutes and the DEEDs very intelligently. They DID NOT impose any PENALTY on the CENTRE or to the BJP or to Mr Modi but they definitely had it in their mind and their HEART to render it in a telling FASHION to Mr Nitish Kumar which they exhibited it at the most APPROPRIATE TIME.

It was the BENEFITS of the CENTRE that really TURNED it’s scale on the NDA and saved Mr Nitish Kumar and  his APPLECART . That the relief of the Centre was halted to reach for about 20 months to the people was READ very beautifully by the VOTERS of Bihar and they answered it to Nitish babu in style.

Gone are the DAYS when the VOTERS were the ULLO-KA-PATTHA ie the STUDENT OF THE SCHOOL OF OWLS.

The voters of the MODERN INDIA are very INTELLIGENT to read BETWEEN THE LINES.

The State Government of the other state who have to face the election from January 2021 will see that in a large manner . One might now FEEL that he or she is winning the battle by denying the State to encash upon the BENEFITS, of the  Government that rules the Centre .However a BEFITTING reply will come to them by the voters.

Mr Nitish Babu has TASTED the SAMPLE OF ITS WARE. The OTHERS would be served on the PLATE by the VOTERS- take it from me

Also on the matter of the GST and the petty BUSINESSMEN or the BUSINESSWOMEN the Centre and the STATE will have to especially the Centre has to ACT, remodule the GST to some extent that it requires the changes to make it “ KISS ” to business ie (K)EEP (I)T (S)IMPLE (A)ND (S)TRAIGHT to the petty shopkeepers and the business class,  and has to be HARSH and STRICT to the state to see that it is NOT PLAYED WITH

Writings are on the WALL for M………….

“ OBSTENITY ” AND “ RIDICULES ” ARE NOT THE “ RIDDLES ” OF “ PUBLIC ADMINISTRATION ”

If you DO NOT believe me- GO ASK Mr NITISH BABU. He will answer it FINITELY with AFFIRMATION . I can give the CONFIRMATION .

Well , that is it

Regards and Thanks

Pics

Shyamal Bhattacharjee 

Mr Shyamal Bhattacharjee, the author was born at West Chirimiri Colliery at District Surguja, Chattisgarh on July 6th 1959 He received his early education at Carmel Convent School Bishrampur and later at Christ Church Boys' Higher Secondary School at Jabalpur. He later joined Hislop College at Nagpur and completed his graduation in Science and he also added a degree in    B A thereafter. He joined the HITAVADA, a leading dailies of Central India at Nagpur as a      Sub-Editor ( Sports ) but gave up to complete his MBA in 1984 He thereafter added a Diploma In Export Management. He has authored THREE books namely Notable Quotes and Noble Thought published by Pustak Mahal in 2001 Indian Cricket : Faces That Changed It  published by Manas Publications in 2009 and Essential Of Office Management published by NBCA, Kolkatta  in 2012. He has a experience of about 35 years in Marketing

Signature Of Shyamal Bhattacharjee 

 THIS WEBSITE IS CONTROLLED AND MANAGED BY " OOK'S " TECHNOLOGIES , by Mr Amook Vandan Yadav ,Ph-: 08090848585, Varanasi