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These include pleas by former Karnataka High Court Judge K.New Delhi, Nov 17 (IANS) The Supreme Court on Friday directed an NRI to approach the Constitution Bench, scheduled to hear a challenge to Aadhaar validity, regarding his challenge to amendments in rules against money laundering to facilitate linking of bank accounts with Aadhaar numbers.He said his financial base has been wrecked owing to the whims and vagaries of some Tughlaq-ian administrators.The Aadhaar Act, as it stands today, does not permit Aadhaar enrolment of an NRI, PIO or any other class of Indian expatriates. He said Aadhaar was not citizen- centric.

Khanwilkar and Justice D. Sikri and Justice Ashok Bhushan asked Non-Resident Indian Femin Panikkassery Subramanyan to approach the Constitution Bench that will hear a batch of petitions in the last week of November.The petitioner said Aadhaar was applicable to individuals who reside in India for 182 days prior to applying for the unique identification number.Subramanyan, a Kerala native residing in Dubai for two decades, said amendments to the Prevention of Money Laundering Rules that mandated linking of bank accounts with Aadhaar numbers violated his fundamental rights under Articles 14, 19, and 21 of the Constitution.A bench of Justice

Challenging mandatory linking of bank accounts with Aadhaar, Subramanyan pointed to the immense contribution that NRIs make to the Indian economy through remittances. It was more than 12 per cent of the worlds remittances in 2015.K.S. It is the specific case of the petitioner that the present amendment has created untold miseries to the millions of expatriates, including the petitioner, his plea said.M. He said 16 million-strong Indian diasporas contribution to the countrys economy in 2015 was 72 billion, that is, 4 per cent of the countrys GDP in that year. He contended that by this criterion, Aadhaar was not applicable to NRIs, People of Indian Origin Auto Brake Hose manufacturersor any other class of expatriates.A bench of Chief Justice Dipak Misra, Justice A. Chandrachud had, on October 30, said that the hearing on the petitions against Aadhaar will take place in the last week of November.Y. Puttaswamy, Magsaysay awardee Shanta Sinha, and feminist researcher Kalyani Sen Menon, who questioned Aadhaar validity on several counts, principally on the ground of its being violative of the fundamental right to privacy

These steps will reduce the manual effort required to file the newGST return, especially for businesses where number of invoices is huge.b.In the 27thGST Council meeting, the GST Council first announced the new GST return filing process.d. This means:Upload:Invoices for supplies made will be continuously uploaded by sellers. 5 Auto Gas Springs StoreCrores (against the earlier limit of Rs.Profile-based return filingBusinesses will have the facility to configure their profile with details of the nature of supplies they usually make and receive. Simplified new GST return filing process: Upload-Lock-PayThe new return filing process can be summarised as ‘Upload-Lock-Pay’.

As per the latest update, the GST Council is likely to implement the new return filing process from January, ’19. However, the new GST return filing dates will be staggered, based on businesses’ turnover, to avoid undue load on the GSTN server. Businesses opting to file quarterly returns will, however, have to pay taxes and avail input tax credit on a monthly basis. Also, all the invoices which are not rejected or marked as pending by buyers will be considered to be accepted and locked at the time of filing of return. Facility to file return by SMS for nil return filersPersons filing nil return (no purchase and no sale) will have the facility to file the GST return by simply sending an SMS. Based on this configuration, each business will be shown only the relevant fields of the return to be filled.Lock:The invoices uploaded by sellers can be continuously viewed and locked by the buyers. In the 28thGST Council meeting, the new GST returns and return filing process have been approved.

The new GST return form will have 2 main tables:Outward suppliesInput tax credit based on invoices uploaded by suppliersThe due date of the monthly return will be 20thof the next month. Here, ‘lock’ means to accept an invoice uploaded by a seller. Buyers also have options to reject the invoice, mark as pending, etc. 5 CroresBusinesses having turnover up to Rs. 5 CroresRegular taxpayers having turnover of more than Rs 5 Crores can now file a simplified monthly return. 1. Simplified monthly return for persons having