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NLP (Neuro-Linguistic Programming) is a technology developed by Dr Richard Bandler and Dr John Grinder in 1970 in California University Santacruz. 

Neuro: Nervous System through which experience is received or gained and Processed through five senses.

Linguistic: Language and non-verbal communication systems through which neural representations are coded, ordered and given meaning.

Programming: The ability to organize our communication and neurological systems in a systematic way to achieve specific desired goals or results. 

NLP Started with modelling that time Virginia Satir was a very famous family therapist, Fritz Perl was famous Gestalt therapist, and Milton Erickson was very famous Hypnotherapist. They were producing an extraordinary result. These two people Dr.Bandler and Dr.Grinder were astonished by these things how they can produce an extraordinary result and why not others. They researched these three people they studied their belief system, value system, physiology, metal syntax and developed technology called NLP (Neuro-Linguistic Programming). It is popularly recognized as the technology of achievement.

The mind is software, and the brain is hardware. How we program the mind accordingly, our result happens. What is happening with us not more important, but what we are doing with that happening makes a difference. This totally depends on the mind program. 

NLP Application: NLP is applied in education, business, counselling, therapy, selling, spirituality. Application of NLP is enormous. 

NLP helps in Personality Development in many ways. 

Robert Dilt, Leslie Cameron Bandler, Michel Hall, Judith DeLozier, Steve Andras contributed to NLP. Anthony Robin took NLP in Auditorium for large mass.

What is employability?

Employability means the quality of being suitable for a paid job. 

Why do Employability skills require?

Employability skills needed for three reasons

1. To get the job

2. To retain or maintain the job

3. To perform the job.

Which candidate employer hire?

Employer not only interested in the right candidate but also a suitable candidate. There is a big difference between a right and suitable candidate.

Employability skills

1. Hard Skills

2. Technical skills

3. Soft Skills

4. Analytical skills

5. Professional skills.

New hire requires an entry in the organisation. After getting entry he or she has to retain the job, even retaining position also not enough you need increment, promotion, recognition, appreciation, award, reward etc. so you must have to know-how to perform the job.

There are specific skills listed above which are very useful for employability. 

Hard skills are related to your degrees or educational qualification. Technical skills are related to the primary computer and machine-related. In contrast, Soft skills have various modules, for example, goal-setting, goal achievement, communication skills, negotiation skills, leadership, teamwork, team building, conflict, time, stress management, Emotional Intelligence etc. Analytical skills are related to logical thinking, reasoning, problem-solving skills, etc., Professional skills are related to the profession. 

Conclusion: Employability skills are needed for an employee to get the job, retain the position and perform the job, so it is necessary to update it throughout life.

Importance of Listening Skills in Personality Development 

Listening skill is an exceptional skill and available with very few peoples. Many people are great presenters, but very few are good listeners. Without good listening skill, one can not become a successful person in his or her life. Listening skill build rapport very fast. Rapport building is essential for everyone during interpersonal communication. Whether you are a leader, manager, counsellor, trainer, mentor, teacher, therapist, coach, consultant, it does not matter who you are; rapport building is a prime requirement for everyone. With good listening skill, we can build rapport very fast. If we are listening to someone means we are respecting him or her. We have empathy about another person. Without good listening skill, how can Doctor make a diagnosis? How can a manager execute his project and take the right decision at the right time without listening skill? How can the teacher understand her students without listening, students?

Listening has many purposes. Depending on it types are given below.

Types of listening

• Active listening 
• Passive listening
• Selective listening
• Reflective listening 
• Informative listening
• Critical listening
• Responsive listening
• Intensive listening
• Extensive listening 
• Therapeutic or empathetic listening 
• Discriminative listening
• Comprehensive listening
• Appreciative listening
• Relational listening

GST – Time of Supply

Introduction

GST – Time of Supply: Point In time When the liability to pay tax arises

Who shall pay: Taxable Person

• On what GST shall be paid: Supply of Goods and services – Section 7

• When GST shall be paid: Point of Supp.ly

• Where shall GST be paid: Place of Supply

• To whom shall it be paid: Respective Government

• How to Pay: Cash / Credit

Time of Supply of Goods

Generally Earlier of
Date of issue of invoice or last date on which the invoice was required to be issued
Date of receipt of payment

In case of Reverse Charge

Earlier of
Date of receipt of goods
Date of payment
From the date of issue of the invoice Date immediately following 30 days.

Time of Supply

In case of Supply of vouchers
Date of issue of the voucher, if the supply is identifiable at that point
Date of redemption of the voucher, in all other cases

In case of receipt of additional value of supply in the form of
Residual
In the case where a periodical return has to be filed, the date on which such return is to be filed

In any other case,

the date on which CGST/SGST is paid

Time of Supply of Goods – Last date for issue of invoice

Last date of issue of invoice

Concerning the removal
Goods removed Date of removal
Goods are not removed Date on which goods are made available

The continuous supply of Services
statements of accounts or successive payments
Goods sent on approval
before or at the time of supply
Six months from the date of removal

Continuous Supply of Goods

Section 2(32) defines “continuous supply of goods” means a supply of goods which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, whether or not by means of a wire, cable, pipeline or other conduit, and for which the supplier invoices the recipient on a regular or periodic basis and includes supply of such goods as the Government may, subject to such conditions, as it may, by notification, specify

Continuous Supply of Goods
Notification No. 40/2017 – Central Tax dt. Oct 13, 2017
registered person whose aggregate turnover in the preceding financial year did not exceed one crore and 5000000 rupees or the registered person whose aggregate turnover in the year in which such person has obtained registration is likely to be less than 15000000 rupees and who did not opt for the composition levy under section 10 of the said Act as the class of persons who shall pay the central tax on the outward supply of goods at the time of supply as specified in clause (a) of sub-section (2) of section 12 of the said Act including in the situations attracting the provisions of section 14 of the said Act,

Time of supply of services

In case invoice issued within the prescribed time, earlier of

ï?·the date of issue of an invoice by the supplier or
ï?·the date of receipt of payment

a)In case of the invoice is not issued within the prescribed time, earlier of
ï?·the date of provision of service
ï?·the date of receipt of payment

A continuous supply of Services

When due date of payment is ascertainable, on or before the due date of payment;
a.else, date of receipt of payment;

Where the payment is linked to the completion of an event, date of the end of that event.
Time of Supply of Services

Time of Supply of Services
Supply ceases before completion time when the amount ceases

In case of Reverse charge

the date of payment
the date immediately following 60 days from the date of issue of invoice

Supply of vouchers
Date of issue of the coupon, if the amount is identifiable at that point
Time of redemption of the voucher, in all other cases

Residual
In the case where a periodical return has to be filed, the date on which such return is to be submitted
In any other case, the date on which CGST/SGST is paid

Continuous Supply of Services

Section 2(33) “continuous supply of services” means a supply of services which is provided, or agreed to be delivered, continuously or on recurrent basis, under a contract, for a period exceeding three months with periodic payment obligations and includes supply of such services as the Government may, subject to such conditions, as it may, by notification, specify;

Additional Consideration Section further provides that the time of Supply to the extent it relates to an addition in the value of supply by way of interest, late fee or penalty for delayed payment of any consideration shall be the date on which the supplier receives such addition in value. Thus, any additional consideration for any supply of services shall be taxable at the time when such additional consideration is received.

Time of supply of services – rate change

Supply Issue of invoice Receipt of payment
Time of supply Before the change in the rate of tax
After the difference in the rate of tax
Date of receipt of payment, or date of issue of invoice, whichever is earlier Before the change in the rate of tax

Composition Leavy:

Introduction

The objective of composition scheme is to bring simplicity and to reduce the compliance cost

For the small taxpayers. Supplier opting for composition leavy need not worry about the

classification of their goods or service or both, the rate of GST applicable on the same, They are

not required to raise any tax invoice but merely need to issue a bill of supply wherein no tax will

Be charged from the recipient. At the end of a quarter, the registered person opting for

composition leavy would pay a certain specified percentage of his turnover of the quarter as

tax, without availing the benefit of input tax credit

Who can opt –

A taxable person, having an aggregate turnover not exceeding Rs. 100 Lacs (75 Lakhs in special category states) in the preceding financial year [Limit raised vide Notification No. 46/2017] – Can be opted out during the year

• Who cannot opt –

Manufacturer manufacturing notified goods – Supplier of any services other than Restaurant/ Catering etc.

– Supplier engaged in making the supply of goods which are not leviable to tax under the Act

– Supplier making inter-state outward supplies. – Supplier making Sales through e-commerce operators.

– A casual taxable person or non resident taxable person.

• Other provisions – Liable for reverse charge payment

– He cannot claim Input tax credit – He cannot charge/collect any tax from his buyer

– His Tax is not available as credit to Buyer

– He cannot issue tax invoice – Should mention Composition on board

– The goods held in stock on an appointed day, have not been purchased in the course of inter-state or Import or Central purchases against Central Statutory Forms

– Can purchase interstate – He shall mention words Composition Taxable Person in Bill of Supply raised by him

Rates (CGST – Similar rates applicable for SGST)

– Supplies of Goods other than manufacturer 0.5% under CGST Act.

– Supplies of Goods if manufacturer 1% under CGST Act.

– Supplies of specified services of Restaurants, Hotel and Dhaba etc. 2.5% under CGST Act

Procedure for opting for Composition

File intimation in Form GST CMP – 01 (migrating taxpayers) or Section 10 of REG 1 (new taxpayers

For Existing Taxpayers Composition can be opted by filing Form GST CMP-02 before the commencement of FY

The choice available for opting Composition in middle of the year for FY 2017-18

Form ITC – 03 has to be filed within 60 (90 in case of FY 201718) days from the date of for payment of tax under Section 10 reversal of Input Tax Credit on Stock.

Stock details held on date opting for Composition to be provided in Form GST CMP-03
Once choose for Composition is valid till not opt out and conditions are fulfilled of composition dealer.

Procedure for withdrawal of Composition

When conditions of Section 10 are breached
File CMP 04 within seven days

Voluntarily

File CMP 04 before opting out

When the officer finds the contravention

SCN in CMP 05

Details of Input tax credit on the stock as on Date of Opting Out is to be filed in Form ITC-01 within 30 days from the date of opting out

Notice can be issued in Form GST CMP-05 by the officer to show cause within 15 days as to why the taxpayer is eligible for Composition Scheme

Reply to notice can be filed in Form GST CMP-06
An order issued by the officer in Form GST CMP-07 with 30 days after receiving the reply.

Thanks

Devendra Kumar

He is also providing Corporate Training for IFRS, IND AS and GST to various Corporate Employees, CA members and other Professionals along with other stakeholders.

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