100 Hundred शंभर सौ!

Thank You from bottom of my heart! Your encouragement is what really puts my blog writing in turbo charge mode!  Keep commenting, keep criticizing, keep liking too! 
धन्यवाद, आभार, Love you!

As I have reached  blog number 100, I am excited, apprehensive, and reflective. Many emotions come to mind, one definite one is surprise! I started writing in 2011, and expected that my stint as a person who can write, will be short lived as happens with most of things in our life. Now in 2017 I am reaching the milestone of 100 blogs.


We start some activity with a great enthusiasm, we think that we are going to do this thing for ever and before you come to know, you have simply stopped doing it, not because you don’t want to do it but that is how life takes you around.  Since last three years my blog writing frequency has increased. All of us see something happening in our lives, a small episode in our day to day life, or a normal interaction with people. Afterwards, thoughts keep on meandering in mind about that event and inner thought process starts automatically. This chain of thoughts stops only when I write something.

It is said that humans age and wine matures!  But those close to me, say that I have aged but my writing has matured!  I feel that maturity in anything is a matter doing something regularly, or some event takes place which makes you more reflective in turn matures you. This is the difference in how I looked in 2011 and how I look now. I don’t know if by blogs written then and now look equally different! 


DSC_4298WhatsApp Image 2017-08-12 at 11.56.55

I had never planned to be a blogger but it appears that after my Cancer treatment in 2013/14 my frequency of writing increased and I became a reasonably regular writer (though my professional work comes in the way even today!) My thoughts are more about human interactions, human reactions, human thinking and human nature. The event that induces me to write a blog could be taking my grand-daughter for small walk to a Mandir when she was two years old, or watching a lady suddenly going in a trance, reading about new tech products like Electric car being suddenly pushed hard by all.  My thinking in most cases looks into human aspect of the situation. Very few of my blogs are like an “article” which I recently wrote about GST implementation in India. Another subject that has kicked in a lot of thought processes in my mind are electric cars and non-conventional energy generation systems.

Events that stimulate my blog writing are of two types, divergent or convergent. Now let me explain. Some ideas are such that, in the beginning they look big, they look promising; but as I start writing, a very narrow thought or a conclusion comes out of it. These are convergent ideas for me. In case of divergent ideas, process is exactly reverse; I start with something very small but end with some idea which is universal and/or very big! 

Writing on different subjects needs a lot of study and has become much easier because of Internet. There is no dearth of information if one is willing to dig. When I started writing, it never touched my mind if anyone will ever read what I write. I would share my blogs with family and a few friends. Then I started understanding the techniques of sharing with others. A reasonable number people not known to me are followers of my blogs now. Later on I realized, that I can publish the blogs simultaneously on Facebook, Linked in and so on. I am also a member of a few groups on WhatsApp. I share my blog on these groups too! Out of curiosity I check the statistics that are available on WordPress site and I come to know how my blog has been “found”! It is found from search engines (Tagging helps!) on FB and so on. I also get to know the geographical locations where the blogs are “seen”. The main areas are naturally English speaking ones like US, Canada, Australia besides India but sometimes these are accessed even from Scandinavia or Eastern Europe countries! English speaking people from these places are doing this. Another information that I want to share is that in the whole year of 2014, I published 28 blogs and these were viewed by about 1000 people; till my last blog I have published 28 blogs in 2017 but the viewership is 3500! This does not mean that my blogs have suddenly become popular but I have improved the distribution! I have also observed that a couple of my friends from Facebook, share my blog with others. People give their comments on the blog itself or they send separate email to send comments. There are friends who prefer to call and discuss. My blog writing, comments, discussions also show that I am doing what I have been preaching! I have been saying, all the time in different blogs, please do something that will keep you reasonably busy during the course of the day, other than exercising, watching TV and time on Facebook/WhatsApp! I am also lucky that I love what I am doing.

My main criteria for publishing is that I myself should find the blog “readable”. My definition of “readable” is a bit stringent. If a person starts reading my blog then he should finish reading the blog in one go! Many of you have told me that my blogs are readable!

What next? Well in cricketing terms, I am taking fresh guard, will adjust my pads and will check my bat!  Next hundred should be possible in two years time. Frequency of my writing improved from 2014 and it took me about 3 1/2 years to reach 100. 2011 to 2013 were real baby steps! I think my blog theme will always be human relations and relationships! But it appears that I will pepper you folks in between on Solar Energy and Electric cars too!

Till then .. so long ! Thank You from bottom of my heart! Your encouragement is what really puts my blog writing in turbo charge mode!  Keep commenting, keep criticizing, keep liking too! 

धन्यवाद, आभार, Love you! 




GST pluses and minuses

This is not a blog  in the usual sense! But I thought GST is very important  subject in India and it touches our life everyday. In my software business, we have handled GST related changes for our customers hence I know a bit about the subject. So I thought why not write about GST in simplest possible language without using accounting buzzwords.

This is not a blog  in the usual sense! But I thought GST is very important  subject in India and it touches our life everyday. In my software business, we have handled GST related changes for our customers hence I know a bit about the subject. So I thought why not write about GST in simplest possible language without using accounting buzzwords.

It’s more than a month after introduction of GST in India. There has always been a question why GST? Modern world has switched over to Goods & Services Tax (GST) over a period of last 15 years or so. I felt that there is a need to explain GST in the format that will make it easy to understand the simplicity as well as complexity of the system.

Why GST?

Before GST there was a plethora of taxes by different names, different authorities, different rates, different procedures, and different forms, making things extremely complex. What GST has done is that it has helped the system to go away from all these taxes. All these various taxes have been merged into two taxes one is under Central Govt (CGST) and other by State Govt (SGST). Central Govt portion takes care of previous excise tax and State Govt portion takes care VAT and Service tax.

Definition of GST

It is very simple. GST is a tax which is based on Supply and it is destination based. This means that whatever you supply Products or Services, there will be only one type of tax, GST! The beauty of this system is that there is same tax percentage for a supply all over India.


When a supply is a made within the state there are two elements of tax, CGST and SGST. If supply is made outside state then there is only one tax element, IGST. If tax percentage is defined at 18% for an item, then IGST is 18% for interstate transaction and intra state tax is 50% of 18%, each for two elements i.e. 9% CGST and 9% SGST.

Why so many tax percentages in GST?

India is a very complex heterogeneous country. Diversity of Income is quite extreme in India. Hence to take care of such issues tax % have been defined from 0% to 28%. This is a compromise that was needed to achieve the social goals as well as fiscal goals of the Govt. World over, taxes have been from 6% to 20 plus % depending on the particular countries requirements. But majority of the countries in the world are as big only as some of our states are or even smaller than them, with reasonably homogeneous population. If we take 28% GST, which is supposed to be on luxury items, in case of cars the prices of most cars did come down post GST. There are some cases where post GST, prices went up and they came down in others.

Input tax credit

At every stage, the seller can take Input Tax Credit of tax charged to him at the buying stage thereby taking care of double taxation. This means that seller charges the tax based on his profit margin and not on the complete price.

Immediate benefit of GST to Govt

Govt is all the time looking to increase the tax base in the country. With GST implementation, a large number of new entities have opted to register under GST, thereby helping in reduction of transactions in parallel economy or so called Black economy. There is an interesting rule. An entity buys something from another entity, which is not registered under GST and does not charge GST for the transaction. The onus of paying GST in this case is on the buyer. The buyer has to raise a self-Invoice for the amount equal to purchase value and charge GST as % defined in the system. He then pays that tax to the Govt. System of “Purchi” will have tough time in future.

Ease of use

For traders who make a large number of sell transactions every day, there is a system that allows them to be under Composition Scheme. They are required to pay GST to Govt every quarter, at a fixed % based on their turnover.

Why people Love to Hate GST?

First and foremost, the reason is ignorance! Second most important aspect is the transactions will come above board requiring the entity to pay correct amount of Income Tax! Hiding Income can become tough over a period because the transactions, and returns of different entities are now going to be entangled with each other.

GST Returns filing

This is another reason for hating the GST. Except for those who have opted for composition scheme, returns need to be filed on a monthly basis. In previous tax system returns were allowed on a quarterly basis. In GST returns, more information is required to be shared with Govt, every month. For example, when returns for July are filed, one has to fill up gross turnover value of that entity between 1st April and 31st July and so on. This will put the limitations of “playing around with figures” at the end of the year! You hate GST, of course many will hate GST!

Entanglement with each other

By a certain date of every month, sales details are to be shared with Govt and these are more detailed than was previously done. This includes names and GSTIN number of customers! This is to be uploaded to Govt site. In next couple of days after this is done, your customers will have visibility of these Invoices and are required to “approve” your Invoice, online. There is dispute resolution mechanism; in case of dispute, two months are allowed to resolve the dispute. There is one more entanglement. To claim set off the customer must “approve” your Invoice. Your customer will finally avail Input Tax Credit during payment of GST, only when you have shared the proof of actual payment of your liability of GST amount on the site! Now, now you hate GST more, you will hate Govt more. But what Govt is trying to do is to bring more discipline in the society and more compliance. The effect of this is even trickier. Everybody’s compliance rating, adhering to discipline will be made available in public domain. This will lead to getting lower business in case compliance rating is down! This is because the lack of compliance indicates indiscipline and financial burden to your customer. You cannot avail tax credit if your vendor has not paid taxes. What do you do in such cases, go to a better compliant vendor! Simple?

I have tried to explain the gist of GST in non-technical way and have tried not to use accounting jargon! Its early days for GST and we will see improvements over a period. This GST system will probably create world’s largest data under one roof and will be a challenge to data analysis experts too! Happy GSTing!