Texmaker - Free download and software reviews. Despite the explosion of online, e- book, and document publishing formats, Te. X is still a cornerstone of academic, scientific, and technical publishing, as it has been since the late 1. Te. X's mission has always been to make high- quality typesetting and publishing easy and consistent across platforms. La. Te. X is the document markup language of Te. X, and La. Te. X editors are required to create Te. X documents. ATG's Texmaker is a free La. Te. X editor. It's an up- to- date, cross- platform- capable tool that integrates the features you need to prepare and create Te. X documents in a single interface. It offers Unicode support and useful extras such as a spell checker, autocompletion, code- folding, and an integrated PDF viewer. Texmaker's user interface bears a family resemblance to other program- specific text- editing tools, though with a sleek design that makes subtle use of color and highlighting to distinguish Texmaker from the old- timers still in use on workstations and desktops in academia, industry, and elsewhere. The program initially launches with its Structure sidebar open next to the main view; we could toggle the sidebar open and closed as well as access the Messages/Log feature and Source Viewer from buttons along the lower edge. Texmaker includes many of its most important tools and extras in menus as well as toolbar icons and sidebar palettes. I have been using ESRI software from a time before it was commercially available (Yes I’ve been at this a long time) and once again I find myself beating my head. In recent months I seem to have hit a lot of bugs in Cisco software. Across the board on the main software releases of IOS, NX-OS or IOS-SX I seem to be hitting a. A message appears ”.invalid character(s). ToDoList provides a set of easy-to-use tools for monitoring several tasks and due dates. The program's efficient layout is designed to keep users informed of. Brief Intro: Introduction of Goods and Services Tax (GST) will indeed be an important perfection and the next logical step towards a widespread indirect tax reforms. Some of the standouts are the Math menu, a Bibliography menu with submenus for Bibtext and Biblatext, and a Quick Build tool that offers not just La. Te. X but also PDFLa. Te. X, MPost, Asymptote, and many other build languages. The Wizard menu's Quick Start, Quick Letter, Quick Tabular, and other wizards proved invaluable for learning to use Texmaker, with assistance from the User Manual, La. Te. X Reference, and other items on the Help menu. It's a tribute to Texmaker's design that we were able to quickly create a basic document, despite little experience with La. Te. X. Texmaker is no more complex or difficult to use than many editing and desktop publishing tools aimed at the general user, and easier than some. Every 6 months the OpenBSD project has the pleasure to release our software with artwork and a matching song. Theo and some other developers mutate a theme (from a. Despite the explosion of online, e-book, and document publishing formats, TeX is still a cornerstone of academic, scientific, and technical publishing, as it. Software is a funny thing. You can't touch it, but you can certainly pay for it. It weighs nothing, but takes dozens or even hundreds of people to make. And sometimes. InformationWeek.com: News, analysis and research for business technology professionals, plus peer-to-peer knowledge sharing. Engage with our community. Due to constant development, and as an open environment accessible by almost anyone with access to the Internet, a number of difficulties have arisen around Second Life. The difference is that Texmaker is specific to La. Te. X. If you regularly use La. Te. X editors or work with Te. X documents, give Texmaker a try. Goods and Service Tax- A detailed explanation with examples!! Brief Intro: Introduction of Goods and Services Tax (GST) will indeed be an important perfection and the next logical step towards a widespread indirect tax reforms in India. As per, First Discussion Paper released by the Empowered Committee of the State Finance Ministers on 1. Dual GST” in India, i. Gujarat and Maharashtra want the additional one per cent levy extended beyond the proposed two years, and raised to two per cent. Punjab wants purchase tax outside GST. Constitutional Amendment: While the Centre is empowered to tax services and goods upto the production stage, the States have the power to tax sale of goods. The States do not have the powers to levy a tax on supply of services while the Centre does not have power to levy tax on the sale of goods. Thus, the Constitution does not vest express power either in the Central or State Government to levy a tax on the . Moreover, the Constitution also does not empower the States to impose tax on imports. Therefore, it is essential to have Constitutional Amendments for empowering the Centre to levy tax on sale of goods and States for levy of service tax and tax on imports and other consequential issue. What is GST? It will mostly substitute all indirect taxes levied on goods and services by the Central and State governments in India. GST is a tax on goods and services under which every person is liable to pay tax on his output and is entitled to get input tax credit (ITC) on the tax paid on its inputs(therefore a tax on value addition only) and ultimately the final consumer shall bear the tax”. OBJECTIVES OF GST: One of the main objective of Goods & Service Tax(GST) would be to eliminate the doubly taxation i. The exclusion of cascading effects i. Introduction of a GST to replace the existing multiple tax structures of Centre and State taxes is not only desirable but imperative. Integration of various taxes into a GST system would make it possible to give full credit for inputs taxes collected. GST, being a destination- based consumption tax based on VAT principle. Worldwide GST: France was the first country to introduce GST in 1. Worldwide, Almost 1. GST in one or the other form since now. Most of the countries have a unified GST system. Brazil and Canada follow a dual system vis- . In China, GST applies only to goods and the provision of repairs, replacement and processing services. GST rates of some countries are given below: -Country. Rate of GSTAustralia. France. 19. 6%Canada. Germany. 19%Japan. Singapore. 7%New Zealand. Rate of GST: There would be two- rate structure –a lower rate for necessary items and items of basic importance and a standard rate for goods in general. There will also be a special rate for precious metals and a list of exempted items. For goods in general, government is considering pegging the rate of GST from 2. Model of GST with example: The GST shall have two components: one levied by the Centre (referred to as Central GST or CGST), and the other levied by the States (referred to as State GST or SGST). Rates for Central GST and State GST would be approved appropriately, reflecting revenue considerations and acceptability. The CGST and the SGST would be applicable to all transactions of goods and services made for a consideration except the exempted goods and services. Cross utilization of ITC both in case of Inputs and capital goods between the CGST and the SGST would not be permitted except in the case of inter- State supply of goods and services (i. IGST). The Centre and the States would have concurrent jurisdiction for the entire value chain and for all taxpayers on the basis of thresholds for goods and services prescribed for the States and the Centre. Example: 1 (Comprehensive Comparison)Comparison between Multiple Indirect tax laws and proposed one law. Particulars. Without GSTWith GST(Rs.)Manufacture to Wholesaler. Cost of Production. Add: Profit Margin. Manufacturer Price. Add: Excise Duty @ 1. Total Value(a)7,8. Add: VAT @ 1. 2. 5%9. Add: CGST @ 1. 2%–8. Add: SGST @ 1. 2%–8. Invoice Value. 8,8. Wholesaler to Retailer. COG to Wholesaler(a)7,8. Add: Profit Margin@1. Total Value(b)8,6. Add: VAT @ 1. 2. 5%1,0. Add: CGST @ 1. 2%–9. Add: SGST @ 1. 2%–9. Invoice Value. 9,7. Retailer to Consumer: COG to Retailer (b)8,6. Add: Profit Margin. Total Value(c)9,4. Add: VAT @ 1. 2. 5%1,1. Add: CGST @ 1. 2%–1,0. Add: SGST @ 1. 2%–1,0. Total Price to the Final consumer. Cost saving to consumer–1. Cost Saving–1. 5. Notes. The Importing dealer will claim credit of IGST while discharging his SGST liability (while selling the goods in state itself). Thereafter, the Centre will transfer to the importing State the credit of IGST used in payment of SGST. He manufactured 1. The final product was sold at uniform price of Rs. Goods sold within State – 8. Finished product sold in inter- State sale – 6. Goods sent on stock transfer to consignment agents outside the State – 3. Further, CGST and SGST rate on the finished product of dealer is 5% and 7% respectively. Further IGST rate is 1. Calculate tax liability of SGST and CGST to be paid after tax credit. Solution: Output Tax Calculation. Particulars. Sales Within State. Stock Transfer Outside State. Inter State Sales. Total. Qty. Sold. Price per unit. 10. Value of Goods Sold. Tax Amount: Tax Amount – CGST(5%)4. Tax Amount – SGST(7%)5. Tax Amount – IGST(1. Calculation of Tax Payable. Particulars. CGSTSGSTIGST Total. Tax Payable Amount. Less: Input Tax Credit CGST4. SGST–5. 60. 49. 01. Balance Payable––3. Notes: There would be no treatment for normal loss. Input tax credit of CGST and SGST of Rs. This input tax credit should first be utilized for payment of CGST and SGST, respectively, and balance is to be used for payment of IGST. Thus, balance available for payment of IGST is Rs. CGST and Rs. 4. 90 of SGST and he is liable to pay balance amount of IGST of Rs. Since credit of SGST of Rs. IGST, the State Government will get debit of Rs. Central Government. Example –3 (Input Tax Credit)Now, continuing with the above example 2, suppose the dealer purchases goods interstate and have input tax credit of IGST available is Rs. Compute the tax payable. Solution: Calculation of Tax Payable. Particulars. CGSTSGSTIGSTTax Payable Amount. Less: Input Tax Credit. CGST–––SGST–––IGST4. Balance Payable–1. Note: Input tax credit of Rs. IGST is available. This input tax credit should first be utilized for payment of IGST and balance is to be used first for payment of CGST and remaining for SGST. Likewise in this case Rs. Rs. 4. 00 are utilized for CGST and SGST respectively. He is liable to pay balance amount of SGST of Rs. Some Specific points for specific products (being high revenue generating products)This tax does not apply to alcohol and petroleum products. They will be continued to be taxed as per the existing practices. Tax on Tobacco products will be subject to GST. But government can levy the extra tax percent over and above GST rate. Other key points: Manufacturing state (the state in India in which the goods are manufactured) will be allowed to levy an additional tax percent (say 1%) on supply of goods. PAN based identification number will be allowed to each taxpayer to have integration of GST with. Direct Tax. The taxpayer would need to submit periodical returns, in common format as far as possible, to both the CGST authority and to the concerned SGST authorities. Exemption/Composition Scheme under GST: The Small Taxpayer: The small taxpayers whose gross annual turnover is less than 1. Crore will not be covered by GST law and no need to pay tax. Scope of composition and compounding scheme under GST to be provided for this purpose, an upper ceiling on gross annual turnover (say Rs. Lacs) and a floor tax rate (say 0. Treatment for goods exempt under one state and taxable under the other to be provided. List of exempt items which shall be outside the purview of GST shall be provided. GST on Export & Import with example: GST on export would be zero rated. Both CGST and SGST will be levied on import of goods and services into India. The incidence of tax will follow the destination principle i. SGST goes to the state where it is consumed. Complete set- off will be available on the GST paid on import on goods and services. Example- 4 (Import)Shri Shiva imported goods for Rs. BCD @ 1. 0 % was chargeable on imported goods. These manufactured goods were sold within the state at Rs. GST. Rate of CGST and SGST is 5% and 7% respectively. Compute Cost, Sale value and tax payable for the transaction. Solution: Calculation of Net cost of imported goods. Particulars. Amount(Rs)Cost of Goods imported. Add: Basic Customs Duty @ 1. Cost of imported goods (including BCD)1. Add: CGST on Import @ 5%5. Add: SGST on Import @ 7%7. Cost of imported goods (including BCD & GST) (Note below)1. Calculation of Sale value after import. Particulars. Amount(Rs)Sale Value (before tax)4. Add: CGST on Import @ 5%2,2. Add: SGST on Import @ 7%3,1. Sales Value. 50,4. Tax Payable Calculation. Particulars. CGSTSGST(Rs.)(Rs.)Output tax. Less: Input tax credit––CGST5. SGST–7. 70. Net tax payable. Note: Please note that GST shall be levied including Basic Customs Duty considering. Example- 5 (Export)Now continuing with the above example 4, suppose the same good is exported after 1 year of use after adding margin and modification amounting Rs. Therefore the refund will be 0. Duty amount. Compute Export Value and Refund Value. Solution: Export Value calculation. Particulars. Amount(Rs)Cost of Imported Goods(from above example)5. Add: Margin and Modification Amt. Sale Value. 60,4. Add: CGST on Export @ 5%–Add: SGST on Export @ 7%–Export Value. Refund Calculation. Particulars. Amount(Rs)Basic Customs Duty(BCD, from above example)1,0. Refund Factor. 0. Refund amount of BDC8. Add: CGST(from above example)5. Add: SGST(from above example)7. Total Refund amount. The above example withstand two basic principles of Taxation Laws i.
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