Insights Daily Current Affairs, 04 August 2016
Former BSF D-G to head Naga ceasefire monitoring group
Former Director General of BSF D.K. Pathak has been appointed as the new chairman of the Ceasefire Monitoring Group(CMG) that was created in 2001 to formalise a permanent peace accord with Naga groups.
This is the first time that a police officer has been appointed to the post, which has in the past been held by Army officials.
What is the function of Ceasefire Monitoring Group(CMG) ?
- Monitor the implementation of the agreed ground rules during the operation of ceasefire with the NSCN (Issac-Muivah), the NSCN (Khole-Kitovi) and the NSCN (Reformation) in Nagaland
- The main task of the CMG chairman is to help in creation of a conducive atmosphere by talking to the stakeholders on the ground that could pave way for a successful political negotiation and bring a final end to the decades-old insurgency problem in the northeastern border state.
- The NSCN (Khaplang) first signed a bilateral ceasefire agreement with the Centre on April 28, 2001, but it split in 2010, into one led by Khole Konyak and Kitovi Zhimomi.
- The NSCN (K) split again in 2015, forcing expelled members Wangtin and P. Tikhak to form the NSCN (R).
- The NSCN (K) unilaterally abrogated the ceasefire on March 27, 2015.
HOW OLD IS THE NAGA POLITICAL ISSUE?
● The British annexed Assam in 1826, and in 1881, the Naga Hills too became part of British India. The first sign of Naga resistance was seen in the formation of the Naga Club in 1918, which told the Simon Commission in 1929 “to leave us alone to determine for ourselves as in ancient times”.
● In 1946 came the Naga National Council (NNC), which, under the leadership of Angami Zapu Phizo, declared Nagaland an independent state on August 14, 1947.
● The NNC resolved to establish a “sovereign Naga state” and conducted a “referendum” in 1951, in which “99 per cent” supported an “independent” Nagaland.
WHEN DID THE ARMED MOVEMENT BEGIN?
● On March 22, 1952, Phizo formed the underground Naga Federal Government (NFG) and the Naga Federal Army (NFA).
● The Government of India sent in the Army to crush the insurgency and, in 1958, enacted the Armed Forces (Special Powers) Act.
WHEN DID THE PEACE EFFORTS START?
● Almost simultaneously with the resistance. On June 29, 1947, Assam Governor Sir Akbar Hyderi signed a 9-point agreement with moderates T Sakhrie and Aliba Imti, which was almost immediately rejected by Phizo.
● The Naga Hills, a district of Assam, was upgraded to a state in 1963, by also adding the Tuensang Tract that was then part of NEFA.
● In April the next year, Jai Prakash Narain, Assam Chief Minister Bimala Prasad Chaliha and Rev. Michael Scott formed a Peace Mission, and got the government and NNC to sign an agreement to suspend operations that September.
● But the NNC/NFG/NFA continued to indulge in violence, and after six rounds of talks, the Peace Mission was abandoned in 1967, and a massive counter-insurgency operation launched.
WHEN DID THE NSCN COME INTO BEING?
● On November 11, 1975, the government got a section of NNC leaders to sign the Shillong Accord, under which this section of NNC and NFG agreed to give up arms.
● A group of about 140 members led by Thuingaleng Muivah, who were at that time in China, refused to accept the Shillong Accord, and formed the National Socialist Council of Nagaland in 1980. Muivah also had Isak Chisi Swu and S S Khaplang with him.
● In 1988, the NSCN split into NSCN (IM) and NSCN (K) after a violent clash. While the NNC began to fade away, and Phizo died in London in 1991, the NSCN (IM) came to be seen as the “mother of all insurgencies” in the region.
WHAT DID THE NSCN (IM) WANT?
● A “Greater Nagalim” comprising “all contiguous Naga-inhabited areas”, along with Nagaland. That included several districts of Assam, Arunachal and Manipur, as also a large tract of Myanmar. The map of “Greater Nagalim” has about 1,20,000 sq km, while the state of Nagaland consists of 16,527 sq km.
● The claims have always kept Assam, Manipur and Arunachal Pradesh wary of a peace settlement that might affect their territories.
● The Nagaland Assembly has endorsed the ‘Greater Nagalim’ demand — “Integration of all Naga-inhabited contiguous areas under one administrative umbrella” — as many as five times: in December 1964, August 1970, September 1994, December 2003 and as recently as on July 27, 2015.
WHEN DID NSCN (IM) JOIN PEACE TALKS?
● Muivah, Swu and other top NSCN (IM) leaders escaped to Thailand in the early 1990s. While Nagaland Governor M M Thomas, a Church leader from Kerala, extracted the first positive response from the NSCN(IM), Prime Minister P V Narasimha Rao met Muivah, Swu and others in Paris on June 15, 1995.
● In November 1995, then MoS (Home) Rajesh Pilot met them in Bangkok. Subsequently, Prime Minister H D Deve Gowda met them in Zurich on February 3, 1997, which was followed by meetings with officers in Geneva and Bangkok. Prime Minister Atal Bihari Vajpayee met them in Paris on September 30, 1998.
● The Government of India signed a ceasefire agreement with NSCN (IM) on July 25, 1997, which came into effect on August 1, 1997. Over 80 rounds of talks between the two sides were held subsequently.
CHRONICLES OF CONFLICT AND (ATTEMPTED) PEACE
● June 1947: Naga-Akbar Hydari Agreement
○ Signed by The Naga National Convention and the Governor of Assam
○ THE AGREEMENT: “That the right of the Nagas to develop themselves according to their freely expressed wishes is recognized.”
○ THE CATCH: “The Governor of Assam as the Agent of the Government of the Indian Union will have a special responsibility for a period of 10 years to ensure the observance of the agreement, at the end of this period the Naga Council will be asked whether they require the above agreement to be extended for a further period or a new agreement regarding the future of Naga people arrived at.”
● July 1960: Sixteen-point Agreement with the Naga People’s Convention
○ Nagaland formed as a state, under the charge of the Ministry of External Affairs
○ THE AGREEMENT: “No Act or law passed by the Union Parliament affecting the following provisions shall have legal force in the Nagaland unless specially applied to it by a majority vote of the Nagaland Legislative Assembly:
■ The Religious or Social Practices of the Nagas,
■ The Customary Laws and Procedure,
■ Civil and Criminal Justice so far as these concern decision according to the Naga Customary Law.”
○ THE CATCH: “The Naga leaders expressed the view that other Nagas inhabiting contiguous areas should be enabled to join the new state. It was pointed out to them on behalf of the Government of India that Article 3 and 4 of the Constitution provided for increasing the area of any state, but it was not possible for the Government of India to make any commitment in this regard at this stage”.
● 1964: Ceasefire Agreement
○ THE AGREEMENT: “The Government of India welcomes the steps intended to bring about peace in Nagaland and with this object in view… they will depute representatives, with whom will be associated the representatives of the Government of Nagaland, to take part in talks with leaders of the underground. To facilitate these talks and taking note of the letter of August 10, 1964… it has been ordered that with effect from September 6, 1964, and for a period thereafter of one month at present, the security forces will not undertake: a. jungle operations; b. raiding of camps of the underground; c. patrolling beyond one thousand yards of Security posts; d. searching of villages; e. aerial action; f. arrests; and g. imposition of labour by way of punishment.
○ THE CATCH: “Operations will be suspended as above on the understanding that the underground have accepted that during this period they will refrain from: (i) sniping and ambushing; (ii) imposition of fines; (iii) kidnapping and recruiting; (iv) sabotage activities; (v) raiding and firing on Security posts, towns and administrative centres; and (vi) moving with arms or in uniform in towns, villages and administrative centres, wherever there are Security posts and approaching within one thousand yards of Security posts.”
● 1975: Shillong Agreement
○ Between Nagaland Governor L P Singh and underground leaders
○ THE AGREEMENT: “The representatives of the underground organisations conveyed their decision, of their own volition, to accept, without condition, the Constitution of India. It was agreed that the arms, now underground, would be brought out and deposited at appointed places. Details for giving effect of this agreement will be worked out between them and representatives of the Government, the security forces, and members of the Liaison Committee.”
○ THE CATCH: “It was agreed that the representatives of the underground organisations should have reasonable time to formulate other issues for discussion for final settlement.”
Dwindling prey bad news for big cats, wolves, says study
- The world’s top land carnivores such as tigers, lions and jaguars are coming under threat as their prey dwindles in number, according to the first global study of feeding patterns.
- There are only 17 four-legged predators — big cats, wolves and wild dogs — that weigh more than 15 kilos and whose diet is at least 70 per cent meat. Collectively, these fearsome carnivores feed on nearly 500 species, ranging in size from mice to buffaloes.
- But a quarter of these are themselves listed as threatened by the International Union for the Conservation of Nature (IUCN), which tracks the health of the planet’s fauna and flora.
- An expanding human footprint has also reduced the vast areas these wide-ranging hunters need to thrive—on average, it takes about 10,000 kilos of prey to support 90 kilos of carnivore biomass, whether a scrawny dingo or a strapping lion.
Heavy rainfall not linked to global warming, says IIT study
- A study carried out by researchers at IIT Bombay has found that extreme rainfall events over India do not have significant association with land surface air temperature over India and sea surface temperature over the central Indian Ocean.
- The results are contrary to the general notion that increased summer temperature is responsible for extreme summer monsoon rainfall events witnessed in some parts of India.
- The claim is not really that climate change is not important. But the novel results indicate that the local warming is not the controlling factor.
- The clues are in the rapid warming of the Indian Ocean and the changing roles of the Arabian Sea, Bay of Bengal and the Indian Ocean in monsoon variability and extremes. It is the nonlocal controls that are of great importance
- The new generation climate model and historical simulations tend to over-estimate the association between extreme rainfall events and temperature.
- We must be careful while using climate change for estimating future changes in extreme rainfall with increasing temperature over India and Central Indian Ocean.
In botched sterilisation deaths, India matches Bangladesh
- Botched sterilisation surgeries in 2015-16 claimed at least 113 lives, and the death rate is on par with countries such as Bangladesh and Indonesia, the Centre has stated in an affidavit submitted in Supreme Court.
- Indonesia and Bangladesh are much poorer than India in terms of per capita GDP and Purchasing Power Parity .
- The IMF has ranked India at seventh on PPP; Indonesia and Bangladesh are at 16th and 44th positions, respectively.
- India ranked 130 among 188 countries in 2014 in Human Development Report released by UNDP Bangladesh was at 142nd.
- The Bench sought to know the latest statistics on the exact number of deaths that have taken place in sterilisation camps across the country. It also asked Chhattisgarh government what actions it has taken after 13 women died following botched sterilisation surgeries at state-run camps in Bilaspur.
- As per data submitted by the ministry, no death occurred in 2015-16 in Chhattisgarh, which had reported the maximum — 19 — deaths in 2014-15. In all, 140 people died in such surgeries across the country in 2014-15, the government told the court.
Former Karnataka Lokayukta charged with abetting corruption, extortion
- A Special Investigation Team (SIT) of Karnataka Police Wednesday charged former Karnataka Lokayukta, Justice Y Bhaskar Rao, with abetting a corruption and extortion racket allegedly run from his office by his son Ashwin Rao during his tenure as Lokayukta between 2013 and 2015.
- Rao, who stepped down as the Lokayukta on December 7, 2015 after the Karnataka Assembly initiated an impeachment motion.
- His son and more than a dozen other people, who allegedly carried out the extortion racket in the Lokayukta office, are in jail, awaiting trial.
Frequently Asked Questions (FAQs) on Goods and Services Tax (GST)
(Below content is copied as it is from PIB Website)
Question 1.What is GST? How does it work?
- GST is one indirect tax for the whole nation, which will make India one unified common market.
- GST is a single tax on the supply of goods and services, right from the manufacturer to the consumer.
- Credits of input taxes paid at each stage will be available in the subsequent stage of value addition, which makes GST essentially a tax only on value addition at each stage.
- 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.
Question 2. What are the benefits of GST?
- For business and industry
- Easy compliance: A robust and comprehensive IT system would be the foundation of the GST regime in India. Therefore, all tax payer services such as registrations, returns, payments, etc. would be available to the taxpayers online, which would make compliance easy and transparent.
- Uniformity of tax rates and structures: GST will ensure that indirect tax rates and structures are common across the country, thereby increasing certainty and ease of doing business. In other words, GST would make doing business in the country tax neutral, irrespective of the choice of place of doing business.
- Removal of cascading: A system of seamless tax-credits throughout the value-chain, and across boundaries of States, would ensure that there is minimal cascading of taxes. This would reduce hidden costs of doing business.
- Improved competitiveness: Reduction in transaction costs of doing business would eventually lead to an improved competitiveness for the trade and industry.
- Gain to manufacturers and exporters: The subsuming of major Central and State taxes in GST, complete and comprehensive set-off of input goods and services and phasing out of Central Sales Tax (CST) would reduce the cost of locally manufactured goods and services. This will increase the competitiveness of Indian goods and services in the international market and give boost to Indian exports. The uniformity in tax rates and procedures across the country will also go a long way in reducing the compliance cost.
- For Central and State Governments
- Simple and easy to administer: Multiple indirect taxes at the Central and State levels are being replaced by GST. Backed with a robust end-to-end IT system, GST would be simpler and easier to administer than all other indirect taxes of the Centre and State levied so far.
- Better controls on leakage: GST will result in better tax compliance due to a robust IT infrastructure. Due to the seamless transfer of input tax credit from one stage to another in the chain of value addition, there is an in-built mechanism in the design of GST that would incentivize tax compliance by traders.
- Higher revenue efficiency: GST is expected to decrease the cost of collection of tax revenues of the Government, and will therefore, lead to higher revenue efficiency.
- For the consumer
- Single and transparent tax proportionate to the value of goods and services: Due to multiple indirect taxes being levied by the Centre and State, with incomplete or no input tax credits available at progressive stages of value addition, the cost of most goods and services in the country today are laden with many hidden taxes. Under GST, there would be only one tax from the manufacturer to the consumer, leading to transparency of taxes paid to the final consumer.
- Relief in overall tax burden: Because of efficiency gains and prevention of leakages, the overall tax burden on most commodities will come down, which will benefit consumers.
Question 3. Which taxes at the Centre and State level are being subsumed into GST?
At the Central level, the following taxes are being subsumed:
- Central Excise Duty,
- Additional Excise Duty,
- Service Tax,
- Additional Customs Duty commonly known as Countervailing Duty, and
- Special Additional Duty of Customs.
At the State level, the following taxes are being subsumed:
- Subsuming of State Value Added Tax/Sales Tax,
- Entertainment Tax (other than the tax levied by the local bodies), Central Sales Tax (levied by the Centre and collected by the States),
- Octroi and Entry tax,
- Purchase Tax,
- Luxury tax, and
- Taxes on lottery, betting and gambling.
Question 4. What are the major chronological events that have led to the introduction of GST?
Answer: GST is being introduced in the country after a 13 year long journey since it was first discussed in the report of the Kelkar Task Force on indirect taxes. A brief chronology outlining the major milestones on the proposal for introduction of GST in India is as follows:
- In 2003, the Kelkar Task Force on indirect tax had suggested a comprehensive Goods and Services Tax (GST) based on VAT principle.
- A proposal to introduce a National level Goods and Services Tax (GST) by April 1, 2010 was first mooted in the Budget Speech for the financial year 2006-07.
- Since the proposal involved reform/ restructuring of not only indirect taxes levied by the Centre but also the States, the responsibility of preparing a Design and Road Map for the implementation of GST was assigned to the Empowered Committee of State Finance Ministers (EC).
- Based on inputs from Govt of India and States, the EC released its First Discussion Paper on Goods and Services Tax in India in November, 2009.
- In order to take the GST related work further, a Joint Working Group consisting of officers from Central as well as State Government was constituted in September, 2009.
- In order to amend the Constitution to enable introduction of GST, the Constitution (115th Amendment) Bill was introduced in the Lok Sabha in March 2011. As per the prescribed procedure, the Bill was referred to the Standing Committee on Finance of the Parliament for examination and report.
- Meanwhile, in pursuance of the decision taken in a meeting between the Union Finance Minister and the Empowered Committee of State Finance Ministers on 8th November, 2012, a ‘Committee on GST Design’, consisting of the officials of the Government of India, State Governments and the Empowered Committee was constituted.
- This Committee did a detailed discussion on GST design including the Constitution (115th) Amendment Bill and submitted its report in January, 2013. Based on this Report, the EC recommended certain changes in the Constitution Amendment Bill in their meeting at Bhubaneswar in January 2013.
- The Empowered Committee in the Bhubaneswar meeting also decided to constitute three committees of officers to discuss and report on various aspects of GST as follows:-
(a) Committee on Place of Supply Rules and Revenue Neutral Rates;
(b) Committee on dual control, threshold and exemptions;
(c) Committee on IGST and GST on imports.
- The Parliamentary Standing Committee submitted its Report in August, 2013 to the Lok Sabha. The recommendations of the Empowered Committee and the recommendations of the Parliamentary Standing Committee were examined in the Ministry in consultation with the Legislative Department. Most of the recommendations made by the Empowered Committee and the Parliamentary Standing Committee were accepted and the draft Amendment Bill was suitably revised.
- The final draft Constitutional Amendment Bill incorporating the above stated changes were sent to the Empowered Committee for consideration in September 2013.
- The EC once again made certain recommendations on the Bill after its meeting in Shillong in November 2013. Certain recommendations of the Empowered Committee were incorporated in the draft Constitution (115th Amendment) Bill. The revised draft was sent for consideration of the Empowered Committee in March, 2014.
- The 115th Constitutional (Amendment) Bill, 2011, for the introduction of GST introduced in the Lok Sabha in March 2011 lapsed with the dissolution of the 15th Lok Sabha.
- In June 2014, the draft Constitution Amendment Bill was sent to the Empowered Committee after approval of the new Government.
- Based on a broad consensus reached with the Empowered Committee on the contours of the Bill, the Cabinet on 17.12.2014 approved the proposal for introduction of a Bill in the Parliament for amending the Constitution of India to facilitate the introduction of Goods and Services Tax (GST) in the country. The Bill was introduced in the Lok Sabha on 19.12.2014, and was passed by the Lok Sabha on 06.05.2015. It was then referred to the Select Committee of Rajya Sabha, which submitted its report on 22.07.2015.
Question 5.How would GST be administered in India?
Answer:Keeping in mind the federal structure of India, there will be two components of GST – Central GST (CGST) and State GST (SGST). Both Centre and States will simultaneously levy GST across the value chain. Tax will be levied on every supply of goods and services. Centre would levy and collect Central Goods and Services Tax (CGST), and States would levy and collect the State Goods and Services Tax (SGST) on all transactions within a State. The input tax credit of CGST would be available for discharging the CGST liability on the output at each stage. Similarly, the credit of SGST paid on inputs would be allowed for paying the SGST on output. No cross utilization of credit would be permitted.
Question 6. How would a particular transaction of goods and services be taxed simultaneously under Central GST (CGST) and State GST (SGST)?
Answer :The Central GST and the State GST would be levied simultaneously on every transaction of supply of goods and services except on exempted goods and services, goods which are outside the purview of GST and the transactions which are below the prescribed threshold limits. Further, both would be levied on the same price or value unlike State VAT which is levied on the value of the goods inclusive of Central Excise.
A diagrammatic representation of the working of the Dual GST model within a State is shown in Figure 1 below.
Figure 1: GST within State
Question 7.Will cross utilization of credits between goods and services be allowed under GST regime?
Answer :Cross utilization of credit of CGST between goods and services would be allowed. Similarly, the facility of cross utilization of credit will be available in case of SGST. However, the cross utilization of CGST and SGST would not be allowed except in the case of inter-State supply of goods and services under the IGST model which is explained in answer to the next question.
Question 8.How will be Inter-State Transactions of Goods and Services be taxed under GST in terms of IGST method?
Answer:In case of inter-State transactions, the Centre would levy and collect the Integrated Goods and Services Tax (IGST) on all inter-State supplies of goods and services under Article 269A (1) of the Constitution. The IGST would roughly be equal to CGST plus SGST. The IGST mechanism has been designed to ensure seamless flow of input tax credit from one State to another. The inter-State seller would pay IGST on the sale of his goods to the Central Government after adjusting credit of IGST, CGST and SGST on his purchases (in that order). The exporting State will transfer to the Centre the credit of SGST used in payment of IGST. The importing dealer will claim credit of IGST while discharging his output tax liability (both CGST and SGST) in his own State. The Centre will transfer to the importing State the credit of IGST used in payment of SGST.Since GST is a destination-based tax, all SGST on the final product will ordinarily accrue to the consuming State.
A diagrammatic representation of the working of the IGST model for inter-State transactions is shown in Figure 2 below.
Question 9.How will IT be used for the implementation of GST?
Answer:For the implementation of GST in the country, the Central and State Governments have jointly registered Goods and Services Tax Network (GSTN) as a not-for-profit, non-Government Company to provide shared IT infrastructure and services to Central and State Governments, tax payers and other stakeholders. The key objectives of GSTN are to provide a standard and uniform interface to the taxpayers, and shared infrastructure and services to Central and State/UT governments.
GSTN is working on developing a state-of-the-art comprehensive IT infrastructure including the common GST portal providing frontend services of registration, returns and payments to all taxpayers, as well as the backend IT modules for certain States that include processing of returns, registrations, audits, assessments, appeals, etc. All States, accounting authorities, RBI and banks, are also preparing their IT infrastructure for the administration of GST.
There would no manual filing of returns. All taxes can also be paid online. All mis-matched returns would be auto-generated, and there would be no need for manual interventions. Most returns would be self-assessed.
Question 10.How will imports be taxed under GST?
Answer :The Additional Duty of Excise or CVD and the Special Additional Duty or SAD presently being levied on imports will be subsumed under GST. As per explanation to clause (1) of article 269A of the Constitution, IGST will be levied on all imports into the territory of India. Unlike in the present regime, the States where imported goods are consumed will now gain their share from this IGST paid on imported goods.
Question 11.What are the major features of the Constitution (122nd Amendment) Bill, 2014?
Answer :The salient features of the Bill are as follows:
- Conferring simultaneous power upon Parliament and the State Legislatures to make laws governing goods and services tax;
- Subsuming of various Central indirect taxes and levies such as Central Excise Duty, Additional Excise Duties, Service Tax, Additional Customs Duty commonly known as Countervailing Duty, and Special Additional Duty of Customs;
- Subsuming of State Value Added Tax/Sales Tax, Entertainment Tax (other than the tax levied by the local bodies), Central Sales Tax (levied by the Centre and collected by the States), Octroi and Entry tax, Purchase Tax, Luxury tax, and Taxes on lottery, betting and gambling;
- Dispensing with the concept of ‘declared goods of special importance’ under the Constitution;
- Levy of Integrated Goods and Services Tax on inter-State transactions of goods and services;
- GST to be levied on all goods and services, except alcoholic liquor for human consumption. Petroleum and petroleum products shall be subject to the levy of GST on a later date notified on the recommendation of the Goods and Services Tax Council;
- Compensation to the States for loss of revenue arising on account of implementation of the Goods and Services Tax for a period of five years;
- Creation of Goods and Services Tax Council to examine issues relating to goods and services tax and make recommendations to the Union and the States on parameters like rates, taxes, cesses and surcharges to be subsumed, exemption list and threshold limits, Model GST laws, etc. The Council shall function under the Chairmanship of the Union Finance Minister and will have all the State Governments as Members.
Question 12.What are the major features of the proposed registration procedures under GST?
Answer:The major features of the proposed registration procedures under GST are as follows:
- Existing dealers: Existing VAT/Central excise/Service Tax payers will not have to apply afresh for registration under GST.
- New dealers: Single application to be filed online for registration under GST.
iii. The registration number will be PAN based and will serve the purpose for Centre and State.
- Unified application to both tax authorities.
- Each dealer to be given unique ID GSTIN.
- Deemed approval within three days.
vii. Post registration verification in risk based cases only.
Question 13.What are the major features of the proposed returns filing procedures under GST?
Answer:The major features of the proposed returns filing procedures under GST are as follows:
- Common return would serve the purpose of both Centre and State Government.
- There are eight forms provided for in the GST business processes for filing for returns. Most of the average tax payers would be using only four forms for filing their returns. These are return for supplies, return for purchases, monthly returns and annual return.
- Small taxpayers: Small taxpayers who have opted composition scheme shall have to file return on quarterly basis.
- Filing of returns shall be completely online. All taxes can also be paid online.
Question 14.What are the major features of the proposed payment procedures under GST?
Answer:The major features of the proposed payments procedures under GST are as follows:
- Electronic payment process- no generation of paper at any stage
- Single point interface for challan generation- GSTN
- Ease of payment – payment can be made through online banking, Credit Card/Debit Card, NEFT/RTGS and through cheque/cash at the bank
- Common challan form with auto-population feature
- Use of single challan and single payment instrument
- Common set of authorized banks
- Common Accounting Codes