Key to Question papers of Appendix 3 Exams

Key for GRP 2015 Question paper

Key for Book keeping 2015 question paper

Key for Books & Budget (with books & Without books) 2012 question paper


Key for General Expenditure (with books) 2012

Key for GRP 2010

GeM - Government E Marketplace - Article in Hindi

Click below for article on GeM (Hindi) - by Shri Lalan Jee, AA/Baroda House/N.Rly Hqrs, New Delhi

GeM - Hindi

Demand No.80 - Video Lesson

Stores material - By Smt Savitri Mahipati, AFA/Training/Ctara

Stores material - By Smt Savitri Mahipati, AFA/Training/Ctara

Click here Part One     Click here for Part Two

Stores Material - SCR Stores Dept

SCR Stores Dept Study material 

Click here

GRP study material compiled by Shri Dhamodharan, AA/Chennai

GRP study material compiled by Shri Dhamodharan, AA/Chennai during his training at Ctara in 2012

Click here

GST

GST AND SALIENT FEATURES
(By Shri Joseph Selvakumar, SSO(A)/Trichy )

GST represents Goods and Service Tax implemented on July 01, 2017 through the 101 Amendment of Constitution of India by the Government.

GST is a single tax on supply of Goods and Services, right from the manufacturer to the consumer.

The final consumer will thus bear only the GST charged by the last dealer in the supply chain, with set off benefits at all the previous stages.

GST has been envisaged as a more efficient tax system neutral in its application and distributional attractive.

GST are divided into five tax labs for collection of tax i.e., 0%, 5%, 12%, 18% and 28%.

The tax rates, rules and regulations are governed by GST council which consists of finance ministers of Centre and all the States.

SALIENT FEATURES OF GST

The introduction of GST would be a very significant step in the field of indirect tax reforms in India.

By amalgamating a large number of taxes, it would mitigate cascading or double taxation in a major way and pave the way for a common natural market.

The overall tax burden is reduced and Indian product become competitive in domestic and international markets.

GST is applicable on sale of Goods and Services as against the present concept of tax on the manufacture of goods.

GST would be destination based Tax as against the present Concept of Origin based tax.

The GST levied by the Centre is called CGST and that to be levied by State is SGST.

An integrated GST (IGST) would be levied on interstate supply of Goods or Services.  This is collected by Central Government.

Import of Goods or Services would be treated as interstate supplies and would be subject to IGST in addition to applicable custom duties.

GST has replaced the following taxes which were collected by Central Government:

Central Excise Duty (including additional duties of Excise)

Service tax

CVD (Levied on imports in lieu of Excise Duty)

SACD (Levied on imports in lieu of VAT)

Central Sales Tax(CST)

Excise Duty levied on medicine & toiletry preparations

Surcharges and Cesses.

State taxes that would be subsumed within GST are:

VAT / Sales Tax

Entertainment Tax

Luxury Tax

Taxes on lottery, betting and gambling

Surcharges and Cesses.

The list of exempted Goods and Services are kept to a minimum and harmonised for Centre and States as far as possible.

The credit permitted to be utilised in the following manner:

ITC of CGST allowed for payment of CGST & IGST in that Order.

ITC of SGST allowed for payment of SGST & IGST in that Order.

ITC of IGST allowed for payment of IGST, CGST & SGST.

Create unified common national market for India, giving a boost to Foreign Investment and “Make in India Campaign”

Boost export and Manufacturing activity and leading to substantive economic growth.

Help in poverty eradication by generating more employment.

Uniform SGST and IGST rates reduce the incentive for tax evasion.

Simple tax based system online

Uniform prices followed throughout the country.

Transparency prevails in taxation system.

Higher threshold achieved for registration.

Composition scheme for small business

The number of compliance is lesser.

Defined treatment for E-commerce operations

Improved efficiency of logistics

Unorganised sector is regulated under GST

GST would apply to all Goods and Services except alcohol for human consumption.

GST on five specified petroleum products (Crude, Petrol, Diesel, ATF & Natural Gas) would be applicable from a date to be recommended by the GST council.

Exports would be zero rated.

A common threshold exemption would apply to both CGST & SGST tax payers with an annual turnover of Rs.20 Lakhs (Rs.10 Lakhs for special category States as specified in article 279A of the constitution) would be exempt from GST.

Delay in implementing GST

Increased costs due to software purchase.

Being GST compliant.

Increase in operational costs due to GST implementation may affect existing costs.

GST was introduced in the middle of financial year.

GST is an online taxation system.

SME’s will have a higher tax burden.

GSTIN

GSTIN refers to GST Identification Number assigned to every GST dealer.

Before GST was implemented, all dealers registered under the State VAT law were assigned a Unique TIN Number by the respective State Tax Authorities.

Similarly, service providers were assigned a service tax registration number by the Central Board of Excise and Custom (CBEC)

Going forward in the new GST regime all registered tax payers will get consolidated into one single platform for compliance and administration purposes and will be assigned registration under a single authority.

It is expected that 8 million tax payers will be migrated from various platforms to GST.

All of these businesses will be assigned a unique Goods and Services Tax Identification Number (GSTIN)

Each tax payer is assigned a State wise PAN based 15 digit GSTIN.

The first 2 digit represents the State Code as per Indian Census 2011.  The next 10 digit will be PAN number of the tax payer. The thirteenth digit will be assigned based on the number of registration within a state.  The fourteenth digit will be Z by default. The last digit will be for check code. It may be an alphabet or number.

NRUCC, ZRUCC & DRUCC

Railway Users Consultative Committees

2015 year GRP -5 marks

National Level -  NRUCC - National Railway Users Consultative Council

Zonal  Level - ZRUCC - Zonal Railway Users Consultative Committee

Divisional level - DRUCC - Divisional Railway Users Consultative Committee

·        All the Committees and Council established under these rules are consultative in character.

·        Questions relating to staff, discipline and appointment should not be brought before the Committees or the Council.

·        Afforded reasonable facilities like Free passes for  travel and Travelling allowance to all Non official members for attending committee meetings or any other work of the committee.

Objects:

A.    Securing better representation of Railway users.

B.     Affording more frequent opportunities for consultation between Railways and Users on matters relating to service.

C.     Improving the passenger services.

Functions:

·        Provision of amenities

·         Opening of New stations

·        Improvement of Passenger services and facilities

Members - From Chamber of Commerce, Trade Associations,  Industries

 Association, Agriculture Association, Handicapped  Association, Registered

 Passengers association, Consumer  Protection Organisation, MLAs, MPs , Railway

 Officials etc

	NRUCC	ZRUCC	DRUCC
Full form	National Railway Users Consultative Council	Zonal Railway Users Consultative Committee	Divisional Railway Users Consultative Committee
Chairman	Minister for Railways	GM	DRM
Secretary	Director, Traffic Commercial (General) II	Secretary to GM or any other officer nominated by GM	Sr.Traffic Officer (Sr.DOM /Sr.DCM)
Tenure	2 years	2 years	2 years
Tenure commenced from	July	April	January
No of times - Meet	2 times	3 times	Not less than 3 times

&&&

Allocations - 2015 Books & Budget (with books ) Question paper

                                                            ALLOCATIONS

For the following items of earnings/expenditure give abstracts of allocation, Name of Demand, Minor Head and Detailed Head ( any ten) – 20 marks

SN	BOOKS & BUDGET (With Books ) – 2015	Abstract	Demand No.	Minor Head	Sub head	Detailed head
1	Salary of  TTE	G	09	500	530	530
2	Salary of Member, Technical of Railway Claims Tribunal	-	02	-	-	-
3	Casual renewal of rails	-	16	3100	3140	3141
4	Repairs & Maintenance of the residence of engineering gateman	B	04	500	530	532
5	Telephone charges of DFM – Divisional Finance Manager	A	03	200	210	213
6	Normal maintenance and repairs of overhead equipment	E	07	400	410	411
7	Ex gratia payment to injured passengers in Railway accident	K	12	300	320	322
8	Earnings from the sale of dry trees.	Z	-	500	520	522
9	Income from ordinary full fares	X	-	100	110	111
10	Way leave charges	Z		200	240	245
11	Running repairs to AC 2 tier coaches.	D		500	520	520

Sources of Finance Erstwhile Demand No. 16 / Capital segment of Demand No.80

Indian Railways - Demand No.16 – Sources of Finance

	Sources of Finance	financed from	chargeable to
20	Capital	General Revenues (Ministry of Finance) as Budgetary support	Land, New Lines, Gauge conversions, Doubling, Electrification, Locos, Coaches & Wagons.
21	DRF- Depreciation Reserve Fund	Appropriated from Ordinary Revenue (i.e., Railway Revenue under Demand No.14 – Appropriation to DRF, Pension Fund	Track renewals, Replacement of Locos, Coaches & Wagons
22	OLWR - Open Line Works Revenue	Not existed	Not existed
23	D.F – Development Fund I	Appropriated from Ordinary Revenue (i.e., Railway Revenue) after paying Dividends to General Revenues. Note: PLUS – easy way to remember DF I, II, III & IV.	Passenger welfare works and other Railway user works (waiting hall, goods sheds & Parcel offices)
33	D.F – Development Fund II		Labour/Staff Welfare Works (Hospitals, Schools, Rly. Institutes, Quarters for Cl.III& IV staff)
43	D.F – Development Fund III		Un-remunerative works (modern train control equipment, washable aprons, new flag stations, improvements to Station/Office buildings)
53	D.F – Development Fund IV		Safety Works (All safety works other than ROB/RUBs & LC gates)
24	ACSPF - Accident Compensation, Safety, Passenger Fund	Not existed.  Accident compensation - transferred to Demand No.12/SMH 10 Safety - Transferred to DF IV Passenger welfare works -  DF I	Not existed
25	C.F – Capital Fund	From Ordinary Revenue (i.e., Railway Revenue). If any surplus available after paying Dividends to General Revenues and appropriating to D.F, R.S.F, Railway Liability Reserve Fund.	All works which are hitherto chargeable to Capital are now chargeable to Capital fund subject to availability of amount in the Capital Fund.
26	R.S.F – Railway Safety Fund	Appropriated from Ordinary Revenue (i.e., Railway Revenue) after paying Dividends to General Revenues and from CRF-Central Road Fund and RSWF – Railway Safety Works Fund ( maintained in the ministry of finance)	Plan Head 29 – Conversion of unmanned to manned Level Crossing(LC) Gates Plan Head -30 – Construction of ROBs/RUBs
27	SRSF - Special Railway SafetyFund	Not existed	Not existed
29	RRSK - Rashtriya Rail Sanraksha Kosh	From ordinary Revenue, Cess on Fares, Contribution from CRF- Central Road Fund & Budgetary support from ministry of finance	Tr     Track renewals &upgradation 2.       Bridge rehabilitation 3.       Elimination of LC gates on BG routes by 2022  }         Construction of ROBs/RUBs     4.       Replacement & Improvement of Signaling system. 5.       Improvement & up gradation of Rolling Stock. 6.       Replacement of Electrical assets 7.       HRD – Human Resources Development.

Note: 

1.      The above table is just an outline for understanding of Funds in broad sense. For complete details, refer chapter VII of Indian Railways Finance Code volume I for allocation rules.