Prime Minister Narendra Modi chaired an important meeting to discuss and deliberate on steps which can be taken to support children who have lost their parents due to Covid-19. PM announced a number of benefits to children impacted by the current COVID Pandemic. While announcing these measures the Prime Minister emphasized that children represent the future of the country and the country will do everything possible to support and protect the children so that they develop as strong citizens and have a bright future. The PM said that in such trying times it is our duty, as a society, to care for our children and instil hope for a bright future. All children who have lost both parents or surviving parent or legal guardian/adoptive parents due to Covid 19 will be supported under ‘PM-CARES for Children’ scheme.He also added that the measures being announced have only been possible due to the generous contributions to the PM CARES Fund which will support India’s fight against COVID-19.

 

• Fixed Deposit in the name of the child:

PM CARESwill contribute through a specially designed scheme to create a corpus of Rs 10 lakh for each child when he or she reaches 18 years of age. This corpus:

• Will be used to give a monthly financial support/ stipend from 18 years of age, for the next five years to take care of his or her personal requirements during the period of higher education and
• On reaching the age of 23 years, he or she will get the corpus amount as one lump-sum for personal and professional use.

 

• School Education: For children under 10 years

• The child will be given admission in the nearest Kendriya Vidyalaya or in a private school as a day scholar.
• If the child is admitted in a private school, the fees as per the RTE norms will be given from the PM CARES.
• PM-CARES will also pay for expenditure on uniform, text books and notebooks.

 

• School Education: for children between 11-18 years:

• The child will be given admission in any Central Government residential school such as Sainik School, Navodaya Vidyalaya etc.
• In case the child is to be continued under the care of Guardian/ grandparents/ extended family, then he or she will be given admission in the nearest Kendriya Vidyalaya or in a private school as a day scholar.
• If the child is admitted in a private school, the fees as per the RTE norms will be given from the PM CARES.
• PM CARES will also pay for expenditure on uniform, text books and notebooks.

 

• Support for Higher Education:

• The child will be assisted in obtaining education loan for Professional courses / Higher Education in India as per the existing Education Loan norms. The interest on this loan will be paid by the PM CARES.
• As an alternative, scholarship equivalent to the tuition fees / course fees for undergraduate/ vocational courses as per Government norms will be provided to such children under Central or State Government Schemes. For children who are not eligible under the existing scholarship schemes, PM CARES will provide an equivalent scholarship.

• Health Insurance

• All children will be enrolled as a beneficiary under Ayushman Bharat Scheme (PM-JAY) with a health insurance cover of Rs. 5 lakhs.
• The premium amount for these children till the age of 18 years will be paid by PM CARES.

In addition to the measures announced under PM CARES for Children- Empowerment of Covid affected children, Government of India has announced further measures to help families who have lost the earning member due to Covid. They will provide pension to families of those who died due to Covid and an enhanced & liberalised insurance compensation.

PM said that his Government stands in solidarity with their families. He also said that through these schemes, efforts are being made to mitigate financial difficulties that may be faced by them.

• Family Pension under Employees State Insurance Corporation (ESIC)

• To help family live a life of dignity and maintain a good standard of living, benefit of ESIC pension scheme for employment related death cases is being extended to even those who have died due to Covid. Dependent family members of such persons will be entitled to the benefit of pension equivalent to 90% of average daily wage drawn by the worker as per the existing norms. This benefit will be available retrospectively with effect from 24.03.2020 and for all such cases till 24.03.2022.

• Employees Provident Fund Organization- Employees’ Deposit Linked Insurance Scheme (EDLI)

The insurance benefits under the EDLI scheme have been enhanced and liberalized. Apart from all other beneficiaries, this will in particular help the families of employees who have lost their lives due to COVID.

• Amount of maximum insurance benefit has been increased from ₹ 6 lakh to ₹ 7 lakh
• The provision of minimum insurance benefit of ₹ 2.5 lakh has been restored and will apply retrospectively from 15^th February 2020 for the next three years
• To benefit families of contractual/ casual workers, the condition of continuous employment in only one establishment has been liberalized, with benefit being made available to families of even those employees who may have changed jobs in the last 12 months preceding his death.

Detailed guidelines of these schemes are being issued by the Ministry of Labour and Employment.

The 43^rd GST Council met under the Chairmanship of Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman through video conferencing here today. The meeting was also attended by Union Minister of State for Finance & Corporate Affairs Shri Anurag Thakur besides Finance Ministers of States & UTs and senior officers of the Ministry of Finance & States/ UTs.

The GST Council has made the following recommendations relating to changes in GST rates on supply of goods and services and changes related to GST law and procedure:

COVID-19 RELIEF                                                                                                   

• As a COVID-19 relief measure, a number of specified COVID-19 related goods such as medical oxygen, oxygen concentrators and other oxygen storage and transportation equipment, certain diagnostic markers test kits and COVID-19 vaccines, etc., have been recommended for full exemption from IGST, even if imported on payment basis, for donating to the government or on recommendation of state authority to any relief agency. This exemption shall be valid upto 31.08.2021. Hitherto, IGST exemption was applicable only when these goods were imported “free of cost” for free distribution. The same will also be extended till 31.8.2021. It may be mentioned that these goods are already exempted from Basic Customs duty. Further in view of rising Black Fungus cases, the above exemption from IGST has been extended to Amphotericin B.

Further relief in individual item of COVID-19 after Group of Ministers (GoM) submits report on 8^th June 2021

• As regards individual items, it was decided to constitute a Group of Ministers (GoM) to go into the need for further relief to COVID-19 related individual items immediately. The GOM shall give its report by 08.06.2021.

OTHER RELIEFS ON GOODS

• To support the LympahticFilarisis (an endemic) elimination programme being conducted in collaboration with WHO, the GST rate on Diethylcarbamazine (DEC) tablets has been recommended for reduction to 5% (from 12%).

• Certain clarifications/clarificatory amendments have been recommended in relation to GST rates. Major ones are, –
  • Leviability of IGST on repair value of goods re-imported after repairs
  • GST rate of 12% to apply on parts of sprinklers/ drip irrigation systems falling under tariff heading 8424 (nozzle/laterals) to apply even if these goods are sold separately.

SERVICES

• To clarify those services supplied to an educational institution including anganwadi(which provide pre-school education also), by way of serving of food including mid- day meals under any midday meals scheme, sponsored by Government is exempt from levy of GST irrespective of funding of such supplies from government grants or corporate donations.

• To clarify these services provided by way of examination including entrance examination, where fee is charged for such examinations, by National Board of Examination (NBE), or similar Central or StateEducational Boards, and input services relating thereto are exempt from GST.

• To make appropriate changes in the relevant notification for an explicit provision to make it clear that land owner promoters could utilize credit of GST charged to them by developer promoters in respect of suchapartments that are subsequently sold by the land promotor and on which GST is paid. The developer promotor shall be allowed to pay GST relating to such apartments any time before or at the time of issuance of completion certificate.

• To extend the same dispensation as provided to MRO units of aviation sector to MRO units of ships/vessels so as to provide level playing field to domestic shipping MROs vis a vis foreign MROs and accordingly, –

• GST on MRO services in respect of ships/vessels shall be reduced to 5% (from 18%).
• PoS of B2B supply of MRO Services in respect of ships/ vessels would be location of recipient of service

• To clarify that supply of service by way of milling of wheat/paddy  into flour (fortified with minerals etc. by millers or otherwise )/rice to Government/ local authority etc.for distribution of such flour or rice under PDS is exempt from GST if the value of goods in such composite supply does not exceed 25%. Otherwise, such services would attract GST at the rate of 5% if supplied to any person registered in GST, including a person registered for payment of TDS.

• To clarify that GST is payable on annuity payments received as deferred payment for construction of road. Benefit of the exemption is for such annuities which are paid for the service by way of access to a road or a bridge.

• To clarify those services supplied to a Government Entity by way of construction of a rope-way attract GST at the rate of 18%.

• To clarify that services supplied by Govt. to its undertaking/PSU by way of guaranteeing loans taken by such entity from banks and financial institutions is exempt from GST.

MEASURES FOR TRADE FACILITATION:

1. 1. Amnesty Scheme to provide relief to taxpayers regarding late fee for pending returns:

To provide relief to the taxpayers, late fee for non-furnishing FORM GSTR-3B for the tax periods from July, 2017 to April, 2021 has been reduced / waived as under: –

1. late fee capped to a maximum of Rs 500/- (Rs. 250/- each for CGST & SGST) per return for taxpayers, who did not have any tax liability for the said tax periods;
2. late fee capped to a maximum of Rs 1000/- (Rs. 500/- each for CGST & SGST) per return for other taxpayers;

The reduced rate of late fee would apply if GSTR-3B returns for these tax periods are furnished between 01.06.2021 to 31.08.2021.

 

1. 2. Rationalization of late fee imposed under section 47 of the CGST Act:

 

To reduce burden of late fee on smaller taxpayers, the upper cap of late fee is being rationalized to align late fee with tax liability/ turnover of the taxpayers, as follows:

 

A. The late fee for delay in furnishing of FORM GSTR-3B and FORM GSTR-1 to be capped, per return, as below:

(i)   For taxpayers having nil tax liability in GSTR-3B or nil outward supplies in GSTR-1, the late fee to be capped at Rs 500 (Rs 250 CGST + Rs 250 SGST)

(ii)  For other taxpayers:

1. 1. 1. 1. 1. For taxpayers having Annual Aggregate Turnover (AATO) in preceding year upto Rs 1.5 crore, late fee to be capped to a maximum of Rs 2000 (1000 CGST+1000 SGST);
            2. For taxpayers having AATO in preceding year between Rs 1.5 crore to Rs 5 crore, late fee to be capped to a maximum of Rs 5000 (2500 CGST+2500 SGST);
            3. For taxpayers having AATO in preceding year above Rs 5 crores, late fee to be capped to a maximum of Rs 10000 (5000 CGST+5000 SGST).

B. The late fee for delay in furnishing of FORM GSTR-4 by composition taxpayers to be capped to Rs 500 (Rs 250 CGST + Rs 250 SGST) per return, if tax liability is nil in the return, and Rs 2000 (Rs 1000 CGST + Rs 1000 SGST) per return for others.

 

C. Late fee payable for delayed furnishing of FORM GSTR-7 to be reduced to Rs.50/- per day (Rs. 25 CGST + Rs 25 SGST) and to be capped to a maximum of Rs 2000/- (Rs. 1,000 CGST + Rs 1,000 SGST) per return.

All the above proposals to be made applicable for prospective tax periods.

3. COVID-19 related relief measures for taxpayers:

In addition to the relief measures already provided to the taxpayers vide the notifications issued on 01.05.2021, the following further relaxations are being provided to the taxpayers:

1. For small taxpayers (aggregate turnover upto Rs. 5 crore)

 

0. 1. March & April 2021 tax periods:
1. NIL rate of interest for first 15 days from the due date of furnishing the return in FORM GSTR-3B or filing of PMT-06 Challan, reduced rate of 9% thereafter for further 45 days and 30 days for March,2021 and April, 2021 respectively.
2. Waiver of late fee for delay in furnishing return in FORM GSTR-3B for the tax periods March / QE March, 2021 and April 2021 for 60 days and 45 days respectively, from the due date of furnishing FORM GSTR-3B.
3. NIL rate of interest for first 15 days from the due date of furnishing the statement in CMP-08 by composition dealers for QE March 2021, and reduced rate of 9% thereafter for further 45 days.

 

0. 2. For May 2021 tax period:
1. NIL rate of interest for first 15 days from the due date of furnishing the return in FORM GSTR-3B or filing of PMT-06 Challan, and reduced rate of 9% thereafter for further 15 days.
2. Waiver of late fee for delay in furnishing returns in FORM GSTR-3B for taxpayers filing monthly returns for 30 days from the due date of furnishing FORM GSTR-3B.

2. For large taxpayers (aggregate turnover more than Rs. 5 crore)

1. A lower rate of interest @ 9% for first 15 days after the due date of filing return in FORM GSTR-3B for the tax period May, 2021.
2. Waiver of late fee for delay in furnishing returns in FORM GSTR-3B for the tax period May, 2021 for 15 days from the due date of furnishing FORM GSTR-3B.

 

C.  Certain other COVID-19 related relaxations to be provided, such as

1. 1. 1. 1. Extension of due date of filing GSTR-1/ IFF for the month of May 2021 by 15 days.
         2. Extension of due date of filing GSTR-4 for FY 2020-21 to 31.07.2021.
         3. Extension of due date of filing ITC-04 for QE March 2021 to 30.06.2021.
         4. Cumulative application of rule 36(4) for availing ITC for tax periods April, May and June, 2021 in the return for the period June, 2021.
         5. Allowing filing of returns by companies using Electronic Verification Code (EVC), instead of Digital Signature Certificate (DSC) till 31.08.2021.

 

D.  Relaxations under section 168A of the CGST Act: Time limit for completion of various actions, by any authority or by any person, under the GST Act, which falls during the period from 15^th April, 2021 to 29^th June, 2021, to be extended upto 30^th June, 2021, subject to some exceptions.

[Wherever the timelines for actions have been extended by the Hon’ble Supreme Court, the same would apply]

 

4. Simplification of Annual Return for Financial Year 2020-21:

 

1. Amendments in section 35 and 44 of CGST Act made through Finance Act, 2021 to be notified. This would ease the compliance requirement in furnishing reconciliation statement in FORM GSTR-9C, as taxpayers would be able to self-certify the reconciliation statement, instead of getting it certified by chartered accountants. This change will apply for Annual Return for FY 2020-21.
2. The filing of annual return in FORM GSTR-9 / 9A for FY 2020-21 to be optional for taxpayers having aggregate annual turnover upto Rs 2 Crore;
3. The reconciliation statement in FORM GSTR-9C for the FY 2020-21 will be required to be filed by taxpayers with annual aggregate turnover above Rs 5 Crore.

 

5. Retrospective amendment in section 50 of the CGST Act with effect from 01.07.2017, providing for payment of interest on net cash basis, to be notified at the earliest.

OTHER MEASURES

GST Council recommended amendments in certain provisions of the Act so as to make the present system of GSTR-1/3B return filing as the default return filing system in GST.

Prime Minister Shri Narendra Modi delivered a keynote address on the occasion of Vesak Global Celebrations on Buddha Purnima through video conference. Members of Venerated  Mahasangha, Prime Ministers of Nepal and Sri Lanka, Union Ministers Shri Prahlad Singh and Shri Kiren Rijiju, Secretary General of International Buddhist Confederation, Venerable Doctor Dhammapiya were also at the event.

Speaking on the occasion, the Prime Minister said Vesak is a day to celebrate the life of Lord Buddha and to reflect on the noble ideals and sacrifices he made for the betterment of our planet. He added that he dedicated last year’s Vesak day programme to all the front-line workers leading humanity’s fight against the COVID-19 pandemic. A year later, COVID-19 pandemic has still not left us and several nations, including India, have experienced a second wave. He remarked that this once in a life-time pandemic has brought tragedy and suffering at the door-step of many and has impacted every nation. He said the economic impact left by the pandemic is huge and our planet will not be the same after COVID-19. He said there have been many note-worthy improvements as well over the last year, like having a better understanding of the pandemic, which strengthens  our strategy to fight it and having the vaccine, which is absolutely important to save lives and defeat the pandemic. He lauded the efforts of the scientists for developing the COVID-19 vaccines within a year and said this shows the power of human determination and tenacity.

The Prime Minister said that the four sights in the life of Lord Buddha ignited within him the desire to devote his life to removing human suffering. He said that in the last year, several individuals and organisations rose to the occasion and did everything possible to reduce human suffering. Generous contributions of equipment and materials were made by the Buddhist organisations and followers of Buddha Dharma from around the world. He remarked that these actions are in line with the teachings of Lord Buddha भवतु सब्ब मंगलम  (blessings, compassion and welfare of all).

The Prime Minister said that while fighting COVID-19, one must not lose sight of the other challenges faced by humanity like climate change, etc. He added that the reckless life-styles of the present generation are threatening the future generations and resolved to not let our planet remain wounded. He reminded the Lord Buddha’s emphasis on a way of life where respect for Mother Nature is paramount. He announced that India is among the few large economies to be on track to achieve their Paris targets. He said for India, sustainable living is not only about the right words but also about the right actions.

The Prime Minister remarked that the life of Gautama Buddha was about peace, harmony and co-existence. But today, there are still forces whose existence depends on spreading hate, terror and mindless violence. He said such forces do not believe in liberal democratic principles and thus gave a call for all those who believe in humanity to come together and defeat terror and radicalisation. He said Lord Buddha’s teachings and the importance given to social justice can become a global unifying force.

The Prime Minister said Lord Buddha was the reservoir of brilliance for the entire universe. From him we all could draw light from time to time and take the path of compassion, universal responsibility and welfare. Quoting Mahatma Gandhi “Buddha taught us to defy appearances and trust in the final triumph of Truth and Love” the Prime Minister urged everyone to renew their commitment to the ideals of Lord Buddha.

The Prime Minister thanked the first responders, front-line health care workers, doctors, nurses and volunteers for selflessly risking their lives to serve others in need everyday. He expressed condolences to those who have suffered  and lost their near and dear ones.

India achieved a significant milestone in its ongoing COVID-19 vaccination drive today. On 130^th day of the drive, the cumulative COVID Vaccination Coverage crossed the 20 crore mark (with 20,06,62,456 doses including 15,71,49,593 first dose and 4,35,12,863 second dose of COVID-19 vaccines), as per data available at 07:00 AM today.

India’s COVID-19 Vaccination drive, the world’s largest vaccination drive so far, was launched by the Hon’ble Prime Minister on 16^th January 2021.

India is the second country after the USA to achieve this coverage in just 130 days. The USA took 124 days to reach the 20 crore mark.

Additionally, as per the data available on Our World In Data and multiple news articles,  other leading countries in COVID-19 vaccination drive include the UK which has reached 5.1 crore mark in 168 days, Brazil that reached 5.9 crore mark in 128 days, and Germany which reached 4.5 crore mark in 149 days.

As per the latest available data with the Union Health Ministry, over 34 percent population above 45 years has received at least 1^st dose of COVID-19 vaccine in India till date. Similarly, over 42 percent of 60+ years of population in India has received at least 1^st dose of COVID-19 vaccine.

As of date, India is using three vaccines against COVID-19 in its immunization drive; these include two made in India vaccines – Serum Institute of India’s Covishield and Bharat Biotech’s Covaxin. The Russian Sputnik V is the third vaccine to get approval from the Drug Controller General of India (DCGI) for Emergency Use Authorisation and is being used in few private hospitals which are expected to be increased over the coming days.

In Phase I of the vaccination drive, started 130 days ago on 16^th January, the National Expert Group on Vaccine Administration for Covid-19 (NEGVAC) prioritized Health Care Workers, and Front Line Workers (both government & private sector). Phase II of the vaccination drive started from 1^st March 202, focused on protecting the most vulnerable age groups. These prioritized age-groups included persons above 60 years of age and persons above 45 years with associated specified co-morbidities. This was further relaxed to all people above 45 years of age on 1^st April 2021. In Phase III, ‘Liberalised Pricing and Accelerated National COVID-19 Vaccination Strategy’ was adopted on 1^st May 2021. Under this strategy, everyone above 18 years of age are eligible for COVID-19 vaccination.

“History will remember Indian Railways for its immense contribution to the fight against Covid. While maintaining national supply chains, it has ensured that wheels of progress  keep moving at fast pace” said while Shri Piyush Goyal reviewing the operational performance of Zones & Divisions with top Railway officials today.

Shri Goyal said that during the last 14 months Railways has demonstrated a high moral strength and ability to rise to the occasion.

Shri Goyal directed the officials to go aggressively for full utilisation of record Capex allocation. Completion of infrastructure works would generate employment as well especially in challenging Covid times.

The Minister said that Nation is full of gratitude for all of those Railways employees who lost their lives while serving the Nation and offered condolences.

Shri Goyal observed that Indian Railways is transforming itself from just being a mode of transportation to an all a great engine for growth and that every one is committed to the success of IR and making Railways a self sustainable organization.

Shri Goyal said that Oxygen Expresses have served the Nation in an extra ordinary manner and were game changer in the fight against Covid.He said that speed of response andquality of service has been appreciated by all. Front line staff has risen to occasion.

Shri Goyal said that Railways need to further enhance manpower efficiency in operations and there was a lot of scope of improvement in workshops as far as that is concerned.

Shri Goyal directed all the officials to go aggressively for full utilisation of record Capex allocation. Completion of infrastructure works would generate employment as well especially in challenging covid times.

Shri Goyal said that Covid challenges have demonstrated the resolve of Railways to fight back and emerge stronger. Mindset of Railways has transformed. It’s no longer business as usual for Railways.

The Minister complimented Railway officials for showing an extra ordinary resilience and ensuring that Indian Railways achieved a DOUBLE DIGIT growth in Freight Traffic.

Railways has recorded more than 10% increase in Freight loading as compared to normal year of 2019-20. In FY 2021-22, Indian Railways total loading is 203.88 Million Tonnes (MT) which is 10% more than FY 2019-20 loading figures (184.88 MT) for the same period.

The Minister complimented the officials of the Business Development Units for working on Mission Mode to boost the Freight traffic. He further directed that more efforts be made for developing infrastructure like good sheds, terminals, last mile electrification towards sheds, mechanisation of loading unloading etc to make things more efficient and easy for all operators.

While the whole country is battling the second wave of Covid-19, a small village in Ahmednagar district of Maharashtra – Bhoyare Khurd has used the tools of widespread public awareness, following Covid-appropriate behaviour, regular health check-ups and isolation of infected people to control the spread of the virus and eventually become COVID-free.

Following the footsteps of Hivare Bazaar, whose success story is already well documented, this small village with a population of 1,500 people has demonstrated that collective efforts of people has the power of reducing COVID-19 to zero and make an entire village corona-free.

At a distance of about 20 km away from Ahmednagar city, Bhoyare Khurd is situated in a hilly belt. The area being drought-stricken, many villagers have migrated to Mumbai and other big cities in search of employment. However, after the State Government imposed lockdown, most of the  workers have come back to their native village.

In the initial phase, when 3 to 4 COVID-19 cases were detected in the village, the Gram Panchayat and the Health Department started conducting antigen tests for families with infected patients. The suspects and symptomatic persons were immediately isolated.

Following this, the villagers took upon themselves some initiatives to keep their village corona-free. All families in the village were checked from time to time with the help of ASHA and Anganwadi workers, as per the guidelines issued by the Ministry of Health & Family Welfare from time to time.

“If symptoms like fever, cough or fatigue were observed, such people were immediately subjected to Antigen test and kept in isolation”, informs Dr Savita Kute who was involved in these works.

Simultaneously, a widespread awareness campaign was launched in the village temples where loudspeakers were used to convey messages about Covid Appropriate Behaviours every morning and evening. The villagers were informed about the disease and how to take care of themselves and their families under the prevailing pandemic situation.

Covid appropriate behaviour messages like wearing masks, social distancing, washing hands frequently, regular health check-ups and isolation of people, as stressed upon by the Centre and State’s Covid Communication Campaigns, were reiterated time and again.

After state-wide lockdown was announced, Bhoyare Khurd Gram Panchayat implemented “Gaon Band” initiative to check the spread of Covid.

Sarpanch Rajendra Ambekar said, suspected persons were persuaded to stay in an isolation centre set up in the village which helped to break the chain and this led to become the village corona-free by the month of May.  “If other villages follow the example of our village, it will not take long for them to become free from Covid-19”, added  Ambekar.

Speaking about the challenges faced by them, Gram Sevak Nand Kishore Devkar said “initially it was very difficult to convince village people to stay away from their families. But gradually, they understood the threat and it became easy for us to quarantine the infected persons.

Government of India has been receiving international cooperation of COVID-19 relief medical supplies and equipment since 27th April 2021 from different countries/organisations. These are beingexpeditiously dispatched/delivered to the States and UTs to supplement their efforts towards COVID19 management.

Cumulatively, 16,630 Oxygen Concentrators; 15,961 Oxygen Cylinders; 19 Oxygen Generation Plants; 11,516 ventilators/ BiPAP; ~6.9 L Remdesivir vials delivered/ dispatched through road and air, from 27th April 2021 to 22nd May 2021.

Effective immediate allocation, and streamlined delivery to the recipient states/UTs and institutions is an ongoing exercise.

The Union Health Ministry is comprehensively monitoringthis on a regular basis. A dedicated Coordination Cell has been created in the Union Health Ministry to coordinate the receipt and allocation of foreign COVID relief material as international cooperation in the form of grants, aid and donations. This Cell started functioning from 26th April 2021. A Standard Operating Procedure has been framed and implemented by the Health Ministry since 2nd May, 2021.