HP launches Next-Gen Spectre x360 laptop in India at Rs 157,290

The device features the 8th-Generation intel Quad Core Processor in an angular design with memory up to 16 GB LPDDR3.

Technology News : Expanding its flagship consumer notebook line-up, HP Inc on Tuesday introduced the Next-Generation Spectre x360 laptop in India.

The variant with Core i7 processor is available for Rs 157,290 while the Core i5 processor version is available at Rs 115,290 across retail outlets and HP India online store.

“The newest Spectre laptops further demonstrate our endeavour to find exciting ways to drive momentum in the premium PC market,” Vickram Bedi, Senior Director-Personal Systems, HP Inc.

India, said in a statement.

Weighing 1.26 kgs, the new HP Spectre x360 is one of the thinnest convertible notebooks in the industry.

The device comes in a machined aluminum body in dark ash silver colour with copper accents.

There are micro-edge bezels with Corning Gorilla Glass 13.3-inch diagonal display in Full-HD resolution.

The device features the 8th-Generation intel Quad Core Processor in an angular design with memory up to 16 GB LPDDR3.

The safety features include a fingerprint reader, HP “Sure View” integrated privacy screen feature to eliminate visual hacking and HP “Wide Vision FHD Infrared” (IR) camera to login with facial recognition.

→ Spectre x360 Price India ←

Now, you can link your Aadhaar number with PF account via Umang app

The facility on e-KYC portal has added a new feature to link UAN with Aadhaar online using biometric credentials.

Link Aadhaar with PF : Retirement fund body EPFO has launched the facility of linking Aadhaar with universal account number, through UMANG mobile app, the labour ministry said today.

“Employees Provident Fund Organisation (EPFO) has introduced UAN-Aadhaar linking facility for the convenience of members using EPFO link in UMANG app,” it said in a statement.

The new facility is in addition to the existing one on the EPFO website. The facility on e-KYC portal has added a new feature to link UAN with Aadhaar online using biometric credentials.

Moving towards Digital India, EPFO has also launched e-nomination facility.

This facility is available at Member Interface of EPFO Unified Portal. Any member with activated and Aadhaar-seeded UAN can avail the facility.

It is independent from employer.

After giving nomination details online, the member has to digitally sign the nomination. Aadhaar-based e-sign is being used for digital signing of the form. The e-sign is being provided to members free of cost by EPFO. This functionality will also be made available on UMANG app soon.

UMANG or Unified Mobile Application is an app launched by the government to provide access to various government services at one place.

Modi’s million dollar challenge: How to fix Yogi Adityanath’s UP?

Anyone who wants India to live up to its potential has to figure out how to fix UP.

Politics of India :   Uttar Pradesh, India’s largest state, is also its greatest challenge. It has about as many people as Brazil but, according to Prime Minister Narendra Modi himself, suffers from development indicators more similar to sub-Saharan Africa than anywhere else in Asia. Anyone who wants India to live up to its potential has to figure out how to fix UP. And that isn’t going to be easy. You’d need somehow to turn investors positive on a state burdened by overstretched infrastructure, an unqualified workforce, endemic corruption, hours-long power cuts and widespread lawlessness.

Last week, the state’s chief minister, a controversial monk-turned-politician who calls himself “Yogi” Adityanath, held a giant “investor summit” in UP’s capital, Lucknow. Modi’s choice of Adityanath to lead the state last year shocked many; the pugnacious Hindu nationalist is better known for his history of startling anti-Muslim rhetoric than for his pronouncements on policy or governance. The investor summit was part of Adityanath’s ongoing attempt to demonstrate that he is, in fact, as much a development-focused leader as Modi himself — and, perhaps, the front-runner to succeed Modi as prime minister.

So how did this coming-out party go? Well, it was certainly well-attended. The prime minister himself opened the summit and 20 of his ministers turned up to turn on the spigot of federal spending. They promised billions of dollars of investment in roads, waterways, airports and even something called a “defense corridor,” a plan apparently worked out in about 18 days.

The private sector was also in attendance and only mildly less enthusiastic. The UP government announced that, by the end of the summit, investor agreements worth Rs 4.2 trillion ($64 billion) had been signed. Such ‘memorandums of understanding’ have a peculiar ritual significance in Indian politics: They’re designed for both sides to bask in the glow of warm newspaper headlines, without any expectation that the pledges will actually be fulfilled.

The ritual was invented, like the state-level investor summit itself, by Modi when he was chief minister of Gujarat. Both are now widely imitated. Such announcements are, of course, costless for the private sector and, if UP’s summit is anything like Gujarat’s, we shouldn’t expect that a commensurate amount of investment will materialize.

 → Modi Million Dollar Challenge ←

Triumph Bonneville Speedmaster launched in India at Rs 1.11 mn

Though a cruiser, the 1,200cc Speedmaster is built on the blueprint of the Bobber with design changes to suit the cruiser character. The hybrid, therefore, is touted as a classic modern.

Bonneville Bobber :  British motorbike maker Triumph Motorcycles has launched the Bonneville Speedmaster in India at a starting price of Rs 11,11,500 (ex-showroom). Though a cruiser, the 1,200cc Speedmaster is built on the blueprint of the Bobber with some major design changes to suit the cruiser characteristics. The hybrid, therefore, is touted as a classic modern, instead of a cruiser.

Currently, the company’s classic modern portfolio has six bikes – the Street Twin, T100, T120, Street Scrambler, Thruxton 1200 and Bobber. And the Cruiser portfolio has two bikes – Thunderbird and Rocket III.

Apart from the Speedmaster, the company is also expected to launch two more bikes in India this year, probably in the adventure & touring segment.

The Speedmaster has a 1,200cc, liquid-cooled, parallel-twin, eight-valve engine mated with a six-speed gearbox. The fuel-injected motor churns out 77PS of power at 6,100RPM and a peak torque of 106Nm at 4,000RPM.

While the front looks similar to the Bobber, the rear gets major changes. The Speedmaster has a dedicated pillion seat, saddle-based rider seat, wide and swept-back handlebar and forward placed foot-pegs – all these add to the cruiser characteristics, over and above the modern classic characteristics of the Bobber.

As for the technology used, the bike’s powertrain gets ride-by-wire technology, along with road and rain riding modes for complete control on acceleration. Other features include a switchable traction control, single-button cruise-control system, LED headlight with daytime running light (DRLs), multifunctional instrument console, dual  front disc brakes with Brembo manufactured callipers and a dual-channel Anti-lock Braking System (ABS).

→ Bonneville Speedmaster Price India ←

Another loan default case: Corporation bank reports Rs 68 mn-fraud to CBI

This comes amid CBI’s probe into recent complaints of massive frauds in Punjab National Bank, Bank of Baroda, Oriental Bank of Commerce.

Corporation Bank Fraud : The Central Bureau of Investigation (CBI) has booked an auto dealer in Jamshedpur for allegedly defrauding the Corporation Bank to the tune of Rs 67.7 million (Rs 6.77 crore).

The agency has booked auto dealer Ramnandi Estates Pvt Ltd and its directors Akhouri Gopal, Sanjeeta Akhouri, Akhouri Nishant and Akhouri Nitesh.

An empanelled valuer of the Corporation Bank Sanjay Kumar has also been named as accused in the FIR.

A loan of Rs 100 million (Rs 10 crore) was allegedly sanctioned to the company from the zonal office of the bank in Patna for setting up a showroom and service centre in 2014.

It is alleged that the loan was sanctioned on the basis of highly enhanced valuation reports of securities.

The bank has alleged that the accused defaulted on the loan, which was declared Non-Performing Asset in September 2016 causing a loss of Rs 67.7 million (Rs 6.77 crore).

The alleged fraud comes amid CBI’s probe into recent complaints of massive frauds in the Punjab National Bank, Bank of Baroda and Oriental Bank of Commerce.

→ PNB Fraud Case Full Text ←

Sridevi funeral today at 3.30 pm, fans and bollywood pay last respect

The actor passed away late Saturday night in Dubai, where she had gone along with her family for the wedding of her nephew Mohit Marwah.

Sridevi Funeral : Bollywood icon Sridevi’s mortal remains have been kept at Mumbai’s Celebration Sports Club, where celebs and fans can pay their last respect to the actor. Actors Arbaaz Khan, Urvashi Rautela and Karan Johar were among the people who paid their last respect to the veteran actor at the club.

Her mortal remains arrived in Mumbai on Tuesday night and the funeral will take place today at 3.30 pm. Her family announced that Sridevi’s body would be kept at Celebration Sports Club in Lokhandwala for people to pay their last respect before it is taken for cremation.

“On behalf of Khushi, Jahnvi, Boney Kapoor, the entire Kapoor and Ayyappan families, a sincere thanks to the media for your continued sensitivity and support during this emotional moment,” a statement released by the Kapoor family said.

The actor passed away late Saturday night in Dubai, where she had gone along with her family for the wedding of her nephew Mohit Marwah.

Dubai officials handed over the body to her family yesterday after completion of all formalities, which took three days. The Indian embassy in Dubai had worked closely with UAE officials to ensure the process was completed in the least possible time.

The actor’s autopsy report had led to speculations over her death as the report stated that she died due to accidental drowning and not cardiac arrest as reported earlier. However, Dubai police has now closed the case as no foul play was apparently suspected by the investigators.

 → Sridevi Best Performance ←

Trump’s idea of arming teachers with guns will not prevent school shootings

Similar day-to-day risks involving arming teachers could be that he/she unintentionally discharges the firearm or have their guns taken by an angry student while trying to break-up a fight.

Business Standard News : President Donald Trump’s proposal to arm teachers has sparked substantial public debate.

As researchers of consumer culture and lead authors of a recent study of how Americans use and view firearms for self-defense, we argue that while carrying a gun may reduce the risk of being powerless during an attack, it also introduces substantial and overlooked risks to the carrier and others.

Where bullets land

• One of the biggest risks involved with arming teachers would be missing the target – literally. Despite the fact that police must undergo extensive professional training, particularly for high-pressure situations, one study notes that police involved in gunfights shoot with an accuracy rate of just 18 percent.
• Assuming teachers can achieve the same level of accuracy as police, and that an armed teacher was able to get into position to fire, just one in five or six bullets would hit the shooter. The other four or five bullets would hit something or someone else. While an armed and trained teacher may be able to stop a shooter, the teacher may also shoot an innocent person.

Why might they miss the target?

• Our recent study about people who keep and use handguns for self-defence can help to explain why someone using a gun against an attacker has difficulty hitting their target.
• Over 24 months, the research team monitored 6,879 threads in four online discussion forums focused on armed self-defence. One author completed concealed handgun license training. Two contributing authors attended the annual NRA convention. The lead authors attended two gun shows and interviewed two police officers and nine civilians who keep and/or carry handguns for self-defence.
• Individuals in our study expressed concern about effectively using their training during an actual event. They spoke of the possibility of “freezing up” or clumsily drawing their weapons. Many, including police and military personnel, acknowledge that the fear and chaos caused by a threatening situation produce involuntary physical responses, such as a racing heart and loss of fine motor skills. They believe these responses could impede their ability to accurately fire and could expose themselves and bystanders to the risk of being shot. They engaged in regular rehearsals in an attempt to address these concerns.

Sridevi Funeral: Actor drowned; body still in Dubai

Sridevi’s death case took a new twist on Monday as her autopsy report revealed that she died due to accidental drowning and not cardiac arrest.

Business Standard News :  Veteran actor Sridevi’s mortal remains are still in Dubai, pending paperwork. After receiving the Autopsy report, the Dubai police has started examining the circumstances of the actor’s death. According to media reports, police are trying to recreate the sequence of events leading up to her death and have questioned those accompanying her, including her husband.

Meanwhile, Indian Envoy to UAE Navdeep Suri assured that the Indian embassy was trying hard to send Sridevi’s body to India at the earliest.

“Our embassy and consulate are working closely with local authorities to expedite the return of Sridevi’s mortal remains and also keeping Kapoor family apprised. It is our endeavour to send mortal remains of Sridevi to India at the earliest, ” Suri told ANI.

Sridevi’s death took a new twist on Monday as her autopsy report revealed that she died due to accidental drowning and not cardiac arrest as reported earlier. The autopsy report has also revealed that there were traces of alcohol in her blood.

Today, her body will be moved to the AL Muhaisana embalming unit and will be repatriated to Mumbai once all the paperwork and investigation has been completed.

There have been conflicting reports on the questioning of Boney Kapoor. According to several media reports, Boney Kapoor was summoned by the Dubai police for questioning. However, Dubai-based Khaleej Times reported that Kapoor was not summoned by the police. Kapoor was questioned only at the time of the discovery of Sridevi’s body at the hotel room, the report further said.

MWC 2018: Sony Xperia XZ2, XZ2 Compact with 4K HDR recording unveiled

The Xperia XZ2 and XZ2 Compact also get 960fps slow-mo video recording in full HD resolution, up from HD resolution in the predecessors.

Business Standard News : Sony Mobile on February 26 announced the Xperia XZ2 and Xperia XZ2 Compact at the Mobile World Congress in Barcelona. The next-generation Xperia-series is built around a new concept design with incremental updates overall to fit in the league of premium smartphone range of 2018.

The Xperia range has always been in focus for its multimedia and imaging capabilities, and the Xperia XZ2 and Xperia XZ2 Compact get major updates on this front. Both the smartphones get advanced camera, display and audio technology, along with a new design for modern outlook.

Sony Xperia XZ2Sony Xperia XZ2 The Xperia XZ2 and Xperia XZ2 Compact are similar in most departments – features, imagining and multimedia capabilities, besides technical specifications. However, the screen and design language are areas where the two are different from each other.

The Xperia XZ2 Compact sports a 5-inch fullHD+ screen compared with the 5.7-inch fullHD+ one in the Xperia XZ2. However, both smartphones boast a modern 18:9 aspect ratio that reduces the bezels overall.

Apart from the new aspect ratio screen, the screen in next-generation flagship models also gets HDR support, coupled with Sony’s BRAVIA and X-reality technology.
Compact Audio

The Xperia XZ2 and XZ2 Compact sport front-mounted stereo speaker set-ups, powered by Sony’s S-Force Front Surround sound technology. The devices also incorporate a new haptic experience — Dynamic Vibration System — which analyses audio data to create haptic feedback for immersive experience.

Sony Xperia XZ2 CompactSony Xperia XZ2 Compact The phones use Hi-Resolution Audio together with DSEE HX technology for upscaling, along with enhanced Bluetooth technology LDAC for wireless High-Resolution Audio.

Nagaland outranks rich states in health, gender equity, but jobs a concern

Almost all or 97% of households in Nagaland have access to electricity, above the national average of 88.2%

Business Standard News : After a decade of precarious peace, Nagaland, India’s once troubled north-eastern state, now rivals and even outperforms India’s richest states on a number of development outcomes, according to an IndiaSpend analysis of 10 states on 20 socio-economic and health indicators.

However, poor infrastructure and a fragile peace continue to be problem areas as the state–formed on December 1, 1963–heads to the polls on February 27, 2018.

Perched on India’s eastern edge bordering Myanmar, Nagaland is roughly the size of Kuwait and has 2 million people, the same as the central Indian city of Indore. There are 16 major tribes and 20 sub-tribes, each marked by distinct clothing and jewellery; 87.93% of its population is Christian. English may be the official language, but over 30 languages and dialects are spoken.

With a per capita income of Rs 78,367, Nagaland ranks 22nd in India, below the national average of Rs 86,454, though ahead of low-income states such as Chhattisgarh (Rs 78,001) and Rajasthan (Rs 75,201). It is also ahead of other north-eastern states such ase Meghalaya (Rs 64,638) and Assam (Rs 52,895), according to the India Economic Survey 2016-17.

For the first time since Nagaland attained statehood in 1963, the Bharatiya Janata Party (BJP), which heads the ruling alliance at the Centre, is seeking to expand its presence in the state and in the rest of the north-east. Along with the Naga People’s Front (NPF), the BJP has been a part of the ruling coalition here, the Democratic Alliance of Nagaland.

However, earlier this month, the BJP broke away from the incumbent NPF government over seat-sharing issues. It has now instead joined forces with the Nationalist Democratic Progressive Party, which includes many former leaders of the NPF, agreeing to a 20:40 seat-sharing arrangement.

2018 will see largest iPhone ever and a more affordable version of iPhone X

With new lineup, Apple wants to appeal to the growing number of consumers who crave the multitasking attributes of phablets while also catering to those looking for an affordable version of iPhone X.

Business Standard News : Apple Inc. is preparing to release a trio of new smartphones later this year: the largest iPhone ever, an upgraded handset the same size as the current iPhone X and a less expensive model with some of the flagship phone’s key features.

With the new lineup, Apple wants to appeal to the growing number of consumers who crave the multitasking attributes of so-called phablets while also catering to those looking for a more affordable version of the iPhone X, according to people familiar with the products.

Apple, which is already running production tests with suppliers, is expected to announce the new phones this fall. The plans could still change, say the people, who requested anonymity to discuss internal planning.

Despite months of breathless hype, the iPhone X hasn’t sold as well as expected since its debut last year. Apple sold 77.3 million iPhones in the final quarter of 2017, below analysts’ projections of 80.2 million units. Some consumers were turned off by the iPhone X’s $1,000 price despite liking the design even as they wanted something more cutting-edge than the cheaper iPhone 8. With its next lineup, Apple is seeking to rekindle sales by offering a model for everyone.

“This is a big deal,” says Gene Munster, a co-founder of Loup Ventures and a long-time Apple watcher. “When you have a measurable upgrade in screen size, people go to update their phone in droves. We saw that with the iPhone 6, and we think this is setting up to be a similar step up in growth.”

Munster predicts a supercycle which he defines as upgrades by 10 percent or more of Apple’s existing iPhone customers. “The market that will see the biggest jump in sales is likely Asia,” he says. “That market has many single-device consumers, and they love big phones.”

An Apple spokeswoman declined to comment. The shares gained 2.1 percent to $179.18 at 2:16 p.m. in New York.

Meghalaya Assembly Election 2018: Explosion at Tizit, top developments

Voting underway in Meghalaya and Nagaland Assembly elections 2018; BJP and Congress slug it out for the Northeast.

Business Standard News : The results of the polls in the two states, along with that of Tripura, will be declared on Saturday, March 3.

Here are the top developments in the crucial Meghalaya and Nagaland Assembly polls:

1) Bomb blast at Nagaland polling station: One person was injured in a bomb blast at a polling station in Mon District’s Tizit, in Nagaland.

2) Voting underway in both states: Amid tight security, voting for the Meghalaya Assembly elections 2018 began on Tuesday, an official said. “Men and women in large numbers queued up in front of many polling stations well before polling opened at 7 am in the entire state. Polling ends at 4 pm,” Chief Electoral Officer Frederick Roy Kharkongor said.

3) Voting only in 59 constituencies in both states: While the two states have a 60-member House each, voting will be held for only 59 constituencies each.

4) Webcasting at 193 polling stations; restrictions on exit polls: Webcasting will be done at 193 polling stations. Further, 312 micro observers have been deployed.

5) BJP leaving no stone unturned to push Congress out: This time around, the BJP appears to be leaving no stone unturned to push the Congress out of power and add Meghalaya to its kitty. The BJP’s push in the north-east, which has traditionally been a Congress stronghold with the saffron party being a marginal player, is being keenly watched by political observers.

From Dhoni to Kohli, why skippers prefer their IPL boys in national team

Sports psychologists believe having IPL teammates playing together helps the national team’s performance.

Indian cricket team captains like Mahendra Singh Dhoni and Virat Kohli seem to prefer playing more with players from their respective IPL teams even in the national team. We have seen that for various tours over the years. But is there a real correlation between the composition of IPL teams and the Indian national cricket squad?

Business Standard analysed historical data, valuation reports and franchise balance sheets to comprehend the correlation, if any. What emerged was an interesting picture.

In 2014, when Dhoni was the captain of Chennai Super Kings, its players found a spot in the national squad 35 times in five tours. In 2017, when Virat Kohli captained Royal Challengers Bangalore, the team found a place in the Indian national side 26 times in eight tournaments. This was the highest among all IPL teams that year. An aberration was perhaps Mumbai Indians. Its players found a place in these tours 21 times in 2017. Mumbai’s representation in the national side has been consistent over the years.

On an average, Bangalore and Mumbai accounted for almost half the Indian squad in many of the tournaments in 2017. Bangalore’s representation has risen phenomenally over the past two years, while Mumbai Indians has consistently been sending at least three players to the national team since 2010.

An equally impressive representation in the Indian team is that of Sunrisers Hyderabad. But Hyderabad’s high representation is on account of some of its marquee players like Shikhar Dhawan, Ishant Sharma and Bhuvneshwar Kumar, who have all been part of the Indian team for long now.

→  IPL 2018 News  ←

Xiaomi Mi Mix 2S launch event scheduled for March 27; here’s what to expect

The Xiaomi Mi Mix 2S will be powered by Qualcomm Snapdragon 845 system-on-chip (SoC); this was confirmed by the company’s spokesperson on social media.

Xiaomi Smartphones : Chinese smartphone manufacturer Xiaomi is gearing up to announce its next-iteration bezel-less smartphone. Dubbed the Mi Mix 2S, the all-screen smartphone is expected to be unveiled on March 27 in China.

Xiaomi has an advantage in the bezel-less smartphone segment. The company was among the first to design all-screen devices when it brought the Mi Mix. As a concept, the device had its pros and cons.

However, its all-screen design with a 6.4-inch screen covered almost the entire front.

The Mi Mix 2, the second-generation bezel-less smartphone of Xiaomi built on the blueprint of the Mi Mix concept, managed to address the grey areas of the original. However, it was also not completely all-screen device and had a small chin at the bottom to house the front camera.

But the equation might change for Xiaomi this year as the company is set to unveil the next-generation Mi Mix smartphone. Touted as the Mi Mix 2S, the smartphone is expected to be the first true bezel-less smartphone, with a small notch on top right to accommodate the front camera.

The phone would boast Qualcomm Snapdragon 845 system-on-chip (SoC); this was confirmed by the company spokesperson on social media.

→ Mi Mix 2S Features ←

Sridevi: From Chandni to Hawa Hawai, five of her best performances

We pick five of her best performances from her long list of films.

Sridevi Death News :  We pick five films that are considered her best work.

1. Chandni: Sridevi won the hearts of millions of Indians through her role as ‘Chandni’ in Yash Chopra’s 1989 romantic drama film. It was one of the biggest box office hits of 1989. Chandni won the National Film Award for Best Popular Film of the year. ‘Chandni girl’ The movie’s music became a rage. Sri Devi gave her voice to the title song with Jolly Mukherjee singing in the male voice. The film became so popular that people would refer to her as the ‘Chandni girl’.

2. Chaalbaaz: In this remake of the 1972 hit, Seeta Aur Geeta Sridevi played a double role as Anju and Manju. This 1989 comedy film was directed by Pankaj Parashar. The film is still appreciated as one of Sridevi’s finest films. The film is a story of twins separated at birth and how they are brought up in contrasting environments.

3. Mr India: Sridevi as Miss Hawa Hawaii in Mr India remains a classic in the Hindi film history. Written by Salim-Javed, directed by Shekhar Kapur, the film was the highest grossing movie of 1987. Thirty years later her performance is still talked about especially her moves in two songs in the film, Kaate nahin katate and Hawa hawai. In a film with Amrish Puri as Mogambo and Anil Kapoor playing Mr India, Sri Devi held her own with her superlative performance.

4. Sadma: Sadma(1983) tells the story of Nehalata (Sridevi), a young girl who regresses to childhood after suffering a head injury in a car crash. Starring opposite Kamal Haasan, Sridevi through her role conveyed all the nuances of her child-woman character suffering from amnesia. Through ‘Sadma’, Ilaiyaraaja marked his debut in Hindi film music as well.

5. English Vinglish: Sridevi returned to the big screen after a long hiatus from the Bollywood film industry. Written and directed by Gauri Shinde, Sridevi plays role of a homemaker, Shashi Godbole, who enrolls in English-speaking course to stop her family from mocking her English speaking skills. English Vinglish remains a critically acclaimed movie in which Sri Devi won the audiences heart as a vulnerable homemaker.

→ Sridevi Best Performance ←

GST: What happens if person files return but doesn’t make payment of taxes?

Under the GST law, the filing of return without payment of taxes shall not be considered as a valid return.

GST FAQs :

I understand that the applicability of GST on reverse charge basis has been suspended. In this scenario, I want to know if the notification is also applicable on import of services for which we are paying GST on reverse charge basis?

• In case of import of services, the integrated tax is payable under Section 5(3) of the Integrated Goods and Service Tax Act, 2017 (IGST Act). The liability to pay GST under reverse charge has only been deferred in respect of transactions falling under Section 5(4) of the IGST Act, which only covers procurements made from suppliers not registered under GST law. Accordingly, import of services shall continue to be liable to Integrated Tax under reverse charge mechanism.

Who can opt for the composition scheme? Is liability to pay taxes under reverse charge mechanism covered under the composite scheme?

• The GST law provides an option to a supplier of goods, having an annual aggregate turnover not exceeding Rs 10 million, to opt for payment of GST under Composition Scheme. A similar option has also been provided to a person engaged in the supply of food/beverages (other than alcohol). However, this option is not available for other service providers. This option is also not available if the supplier is engaged in undertaking inter-state supplies.
• The GST payable under reverse charge mechanism is not covered under the composition scheme. If a person registered under composition scheme procures any goods/services on which GST is payable under reverse charge mechanism, the person shall be required to pay GST at applicable rate and not based on rates prescribed under composition scheme.

What happens if the taxable person files the return under the GST law but does not make payment of taxes?

• Under the GST law, the filing of return without payment of taxes shall not be considered as a valid return. Section 2(117) defines a valid return. It means, a return furnished under sub-section (1) of Section 39 on which self-assessed tax has been paid in full. It is only the valid return that would be used for allowing input tax credit (ITC) to the recipient. In other words, unless the supplier has paid the entire self-assessed tax and filed his return and the recipient has filed his return, the ITC of the recipient would not be confirmed.

→ GST Identification Number ←

Galaxy S9 vs iPhone X: From price to design, how they compare

Samsung is also increasing the price of its flagship, bumping the S9 up $100, to $950 in the case of the Plus model.

When Microsoft revealed a replacement to Windows 8, it skipped the number 9 and went straight to Windows 10. Apple’s iPhone 8 was followed by the iPhone X (pronounced “ten”). But Samsung refused to follow: The successor to its Galaxy S8 is the Galaxy S9 (and a larger S9 Plus), and it’s coming out in March.

The phone is critical for the company. Samsung needs to show it has the hardware and software chops to maintain its leadership in the Android market, while proving Apple isn’t king of smartphone design. Then there’s fending off rising Chinese competition from Huawei and reassuring investors that Vice Chairman Jay Y. Lee has the company’s future under control since his legal woes commanded global headlines.

But above all, Samsung needs to be better than the iPhone X in the eyes of consumers. Here’s how they compare.

Great pictures are essential for any top-end phone. Samsung has equipped the S9 Plus with two cameras: a wide-angle, and a telephoto (like the iPhone X) and both capture at a resolution of 12 megapixels (also like the iPhone X). Samsung even mounts the two lenses of the S9 Plus vertically — something Apple also does with its flagship.

But the big difference may come with low-light performance. When you take a picture with the S9, you actually capture 12 images simultaneously. The phone then compares all exposures to create a single shot that includes all the detail you want, but with as little grain and noise as possible. It’s similar to how the iPhone X processes high-dynamic range photos, taking three images at different levels of light exposure to combine them to produce a richer, more balanced image.

Samsung’s decision to expand this technology in the S9 compliments the physical camera lens, which has a wider aperture to let in more light — an f1.5 aperture compared to Apple’s f1.8. In the camera world, that small change can make a big difference.

→  Galaxy S9 Plus Price ,

Galaxy S9 Plus Price India  ←