#section16 is one of our favorite hikes to to stay ready for summers in the #bigmountains #colorado14ers @cotngrooming #cotngrooming #livemanfully #coloradoadventures #14ersofcolorado #hikemoreworryless #beardadventures #beardsarebetter #hikecolorado #alwaysbehiking #coloradolife #mountainclimbing (at Palmer Trail Section 16) https://www.instagram.com/p/CV0dGFoJNZG/?utm_medium=tumblr
Passive Aggressive Runner Tip: at the end of your run, stretch by someone else’s car so people waiting to park don’t make you feel bad about not leaving right away. 6 miles at #section16 and 4 miles with Ava in the afternoon. . . . . . . #colorfulcolorado #ilovecolorado #runcolorado #instarunners #igrunners #womensrunningcommunity #runstagram #cannathlete #runstagrammm #goprorunning #runviews #runshots #trailsisters #foreveryrun #happytrails #trailrunner #trailrunning #timetofly #womenwhofly #my_cosprings #my_cos #ColoradoSprings #tosc #timetoplay #running #run #runner #runcoloradosprings (at Section 16)
More from the #intemanntrail #section16 hike this morning. These are from the top of the trail (1512 ft. from the bottom of the trail in #redrockopenspace). That was a rougher 6.74 miles than I expected. Been too long a #hiking pause. This trail kicked my ass today! But love those views from the top! So worth it! #COS https://www.instagram.com/p/CFkwqtSFJzA/?igshid=gl95db8w84r4
We set a family record of hiking today!!! 4 hours and 5 miles later, we reached the top and down the other side of the mountain! It was not easy with a toddler, and we experienced all four seasons in one hike session! From Icy mountainsides to topless rest stops, this was by far my favorite and most challenging adventure out here in Colorado - both mentally and physically. I am so proud of us for sticking together and encouraging each other through it all. Yayyyy to family day SaturYAY! #familylife #hike #mountain #saturday #cosprings #colorado #nature #exercise #section16 #palmertrail https://www.instagram.com/p/BvYOjRdnMRq/?utm_source=ig_tumblr_share&igshid=1cfnkge1wbolx
Section 16 of the Central Goods and Service Tax Act, 2017 deals with eligibility and conditions for taking the input tax credit. Accordingly, every registered person shall be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business.
Section 17 of the CGST deals with apportionment of credit and blocked credit. Sub-section (5) of section 17 enumerates the goods and services in respect of which the input tax credit shall not be available.
Clauses (g) and (h) of sub-section (50 of section 17 envisages the following goods or services, namely;
(g) Goods or services or both used for personal consumption
(h) Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples.
The situations mentioned in the above clauses are of such nature where the events of non-eligibility of the input tax credit occur after the availment of credit under section 16. For e.g. a trader of electricity appliances purchases air-conditioners for sale and avails of the input tax credit of the same. At a later point of time, he puts one air-conditioner for his personal use. There may also be cases where the input tax credit is availed of on goods purchased for use in manufacture but the same is found ineligible at a later point of time due to unforeseen future events such as goods being lost or stolen before use in manufacture. In such cases, the assessee having availed the ITC at the time of receipt of such goods would be required to reverse the same in terms of section 17 (5).
In this regard the following issue arises namely;
(a)Manner of reversal under section 17(5)
(b) Applicability of interest under section 50 and
(c) Re-availment of credit reversed under section 17(5) where the events causing a reversal of credit gets nullified, for e.g. if the goods that were lost or stolen is subsequently traced.
The present write-up seeks to examine the above issued in its proper perspective.
Reversal of input tax credit under section 17(5)
Under the GST law, a specific procedure is prescribed for the manner of reversal of credit on account on non-payment of consideration to the vendor within 180 days in terms of the second proviso to section 16(2), or use of input or services in effecting exempt supplies under sub-section (2) of section 17. However, no specified mechanism is prescribed for the manner of reversal of credit for situations mentioned in section 17(5).
In the absence of any specific mechanism for reversal of such credit, debiting the restricted credit in the ineligible ITC Table of GSTR-3B would be sufficient for the purpose of section 17(5).
Applicability Of Interest Under Section 50
Sub-section (1) of section 73 provides that where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised for any reason, other than the reason of fraud or any wilful-misstatement or suppression of facts to evade tax, he may demand the tax so short-paid or not paid or input tax credit wrongly availed or utilised along with interest payable thereon under section 50.
Sub-section (1) of section 50 provides for payment of interest where any person who is liable to pay tax fails to pay the tax or any part thereof within the prescribed period.
Sub-section (3) of section 50 provides for a charge of interest on account of under or excess claim of input tax credit under sub-section (10) of section 42 (due to mismatch of credit) or undue or excess reduction in output tax liability under sub-section (10) of section 43.
A careful reading of section 50 suggests that no interest liability is provided where the wrongful availment of credit does not lead to a situation where there is short-payment of tax, due to accumulation of eligible credit.
It is also clear from the clear language of section 50 that even in cases where excess availment of credit is not due to mismatch under section 42 but on account of being an ineligible credit under section 16, no interest can be demanded under section50(3).
Re-Availment Of Credit-Conditions And Limitations
Under the GST law, re-availment of reversed ITC is envisaged under the third proviso to sub-section (2) of section 16 of the Act, where the recipient of goods or services makes payment of the amount towards the value of supply of goods or services or both along with tax payable thereon.
The GST Act or rules made thereunder, however, does not speak about the manner and time limit for re-availment of credit reversed due to the circumstance mentioned under section 17(5).
Though there is no specific provision for re-availment of credit under the above situation on the analogy of the third proviso to sub-section (2) of section 16, if the goods that were lost or stolen are subsequently traced and added back in inventory then the taxpayers become eligible for re-availment of credit as if they were always eligible to avail credit under section 16 of the CGST Act.
Hence, where an assessee is able to establish that the event leading to the reversal of input tax credit under section 17(5) has been nullified, it can be concluded that he would be entitled to re-avail the credit so reversed.
Further, no specific document is prescribed for reclaiming of credit earlier reversed. However, it is advisable to maintain a complete record so as to establish the fact of credit eligibility. It is also prudent to inform the Department about the fact of re-availment of the credit so as to avoid litigation in the future.
Limitation Period For Re-Availment Of The Credit
Sub-section (4) of section 16 envisages the time limit for taking of input tax credit in respect of any invoice or debit, not for the supply of goods or services or both. Accordingly, the input tax credit cannot be taken in respect of any invoice or debit note for the supply of goods or services or both after the date of furnishing of the return under section 39 for the month of September following the end of the financial year to which such invoice or debit note pertains or furnishing of the relevant annual return whichever is earlier.
As per sub-rule (4) of rule 37 of the CGST Rules, the time limit specified in subsection 94, of section16 shall not apply to claim for re-availing of any credit, in accordance with the provisions of the Act or the provisions of Chapter V of the CGST Rules, that has been reversed earlier.
It may be noted that rule 37 prescribes the manner of reversal of input tax credit in the case of non-payment of consideration. But sub-rule (4) of rule 37 speaks about there-availment of input tax credit generally. Hence in the opinion of the author, there is no time limit for re-availment of the credit that was reversed due to applicability of section 17(5). But the credit should be re-availed as soon as the event leading to there-availment occurs.
It is however advisable to keep complete track and documentation of the event leading to reversal as well as re-availment of the credit under section 17(5).
In the course after looking through the codebook for the AddHealth study, I have decided that I am interested on whether adults self efficacy depends on relations with mother. I have two children and it is quite interesting research for me.
I will add in my personal codebook a relevant variables - from section 9 (variable H1SE1) and section16 (H1WP9).
A second topic I would like to explore a dependence with section 17 (Motivations to engage in riscy behaviors), namely getting upset of mother after sexual intercourse (variable H1MO4).
My hypothesis is that there is direct dependence between self eficacy and closeness with mother, and opposite dependence with second topic.
Acid house
suggestion / kita-g [IIDX 8th]
https://www.youtube.com/watch?v=LdXbYsW1frc
Italo house
I Was The One / good-cool [IIDX 2nd]
https://www.youtube.com/watch?v=xM58LfHAd18
French house
Spinning Around / Dirty Androids [IIDX 20 tricoro]
https://www.amazon.co.jp/dp/B01AVX0HC6/ref=pm_ws_tlw_trk18
Filter house
heaven above / kors k [IIDX 14 GOLD]
https://www.youtube.com/watch?v=TKRrbCqVIrs
Minimal house
Chinless / pro tem duplex [BMS / BOF2013]
https://www.youtube.com/watch?v=5GkmB8nM1GU
Tribal house
Macho Gang / ANAL SPYDER [IIDX 9th]
https://www.youtube.com/watch?v=HMUvmx_atg8
Hard house
Cold Tribe / A.T.M. [BMS / B2DUEL]
https://www.youtube.com/watch?v=5hvSAWLtuKk
Scouse house
HE is an Energizer / Mr.ABC [BMS / bms同窓会(仮)]
https://www.youtube.com/watch?v=mKyrvlcs0Mk
Progressive house
Altostratus / syatten [BMS / BOF2010]
https://www.nicovideo.jp/watch/sm12218655
Tech house
Sequential Emotions / Yamajet [BMS / BOF2009]
https://www.youtube.com/watch?v=qyK3AKw76aQ
Deep house
CG [↑Cut,Gravity↓] / エルリ鳥 [BMS / Hyper Remix 2]
https://www.youtube.com/watch?v=PRVIRWJ9Vvc
Electro house
Fall in Lovescream / litmus* [BMS / BOFU2015]
https://www.youtube.com/watch?v=VFuXSC9Jc_o
Moombahcore
All is fair in Rage / litmus* [BMS / BOFU2015]
https://www.youtube.com/watch?v=8J8ufaISZrQ
Future house / Bass house
Pusha Plucka!! / GNMD [BMS / BOFU2016]
https://www.youtube.com/watch?v=7Ums86L2FDI
2. Techno
Houseから分化し、より無機質でストイックな側面を強調したジャンルがTechnoです。
Acid techno
real / atmbzk [BMS / BOF2011]
https://www.nicovideo.jp/watch/sm15723849
Detroit techno
Valentino / DJ COP [BMS / BOF2013]
https://www.nicovideo.jp/watch/sm21931091
Minimal techno
ON THE TUBE / Q'HEY [IIDX 11 RED]
https://www.youtube.com/watch?v=aS9d-baily8
Hard techno
Blue Moment / nixx [BMS / BOF2009]
https://www.youtube.com/watch?v=NXZ00Vy6O10
Schranz
the shadow / kors k [IIDX 14 GOLD]
https://www.youtube.com/watch?v=TZ6UJh2BuzU
Disco
Dancin' Into The Night / good-cool [IIDX 2nd]
https://www.youtube.com/watch?v=GXBUCSrikJk
Nu-disco
Golden Palms / Dirty Androids [IIDX 18 Resort Anthem]
https://www.amazon.co.jp/dp/B01AVWSSCI/ref=dm_ws_tlw_trk11
10. Breakbeat
Breakbeatはブレイクビーツと呼ばれる既存のドラム演奏を切り貼りして作ったドラムパターンを用いたジャンル。
BPMが遅いジャンルをBreakbeatと呼び、BPMが速いジャンルをDrum'n'Bassと呼びます。
Hip hopの影響も強く受けているジャンル。
Acid breaks
renounce / cinako [BMS / BOF2012]
https://www.youtube.com/watch?v=1FR7Bk_UvzQ
Bigbeat
Schlagwerk / TaQ [IIDX 3rd]
https://www.youtube.com/watch?v=I-us2XZ3uLw
Nu skool breaks
Just a Little Smile / Sota Fujimori [IIDX 12 HAPPY SKY CS]
https://www.youtube.com/watch?v=7zkUcwRg5DE
Acid jazz
Radio Organico / Team:SASAKURATION [BMS / BOF2008]
https://www.nicovideo.jp/watch/sm4915709
Trip hop
behind of the mirror / fen [BMS / vfpq competition #01]
https://www.youtube.com/watch?v=wsITMaEp78E
Went out to #redrockopenspace and hiked up to the top of the #intemanntrail #section16 . These are the shots I got in RR. #hiking #hikingpics #COS https://www.instagram.com/p/CFkwE0BlyST/?igshid=1wnh9llea1zwx
Come try out our NAGA BOWL 💪 It's big,colourful and a meal on its own. What more that this smoothie bowl is 100% healthy! So don't worry about the calories and get yourself a bowl now! P.s. Fav dessert so far. #Cafe #Malaysiancafes #ClassicRebel #Section16 #Petalingjaya #Pj (at Classic Rebel)
• Exercise – is one of the most important things can do to combat stress. Regular exercise can help lower stress and anxiety by releasing endorphins and improving your sleep and self – image
• Consider supplement- are used to reduce stress and anxiety.
• Light candle- using essential oils or burning a scented candle may help reduce feelings of stress and anxiety. Aromatherapy can help lower anxiety and stress. Light a candle or use essential oils to benefit from coming scents
• Reduce caffeine intake- caffeine is a stimulated found in coffee, tea, chocolate, and energy drinks. High doses can increase anxiety. High quantities of caffeine can increase stress and anxiety
• Write down- one way to handle stress is to write things down. Keeping a journal can help relieve stress and anxiety especially if you focus on the positive.
• Chew gum- one study showed that people who chewed gum had a greater sense of well being and lower stress. According to the several studies , chewing gum may help to relax. It may also promote well being and reduce stress
• Practice mindfulness- describes practices that anchor to present moment. Mindfulness practices can help lower symptoms of anxiety and depression.
• Spend time with friends and family- can help to get through stressful times. Having strong social ties may help to get through stressful times and lower risk of anxiety.
• Laugh- is good health and there are few ways may help relieve tress. Find humor in everyday life spend time with funny friends or watch comedy to help relieve stress
• Listen to soothing music- listening to music can have a very relaxing effect on the body. Listening to music can be a good way to relieve stress
corpgov.law.harvard.edu Posted by Phillip Goldstein, Bulldog Investors, on Wednesday, March 1, 2017 Editor's Note: Phillip Goldstein is the co-founder of Bulldog Investors. If an officer, a director or a large (10% or more) shareholder of a public corporation realizes a profit from buying and selling stock within a six-month period, Section 16(b) of the Securities Exchange Act of 1934 (the “Act”) authorizes the corporation to recover from such statutory insider any so-called “short swing” profits. If the corporation .. show all text posted by friends: (4) @oceg: Section 16(B)—If at First You Don’t Succeed… corpgov.law.harvard.edu/2017/03/01/sec… via @HarvardCorpGov #SEC #enforcement #compliance 01.03.2017 15.41.48 @ToGovern: Posted: Section 16(B)—If at First You Don’t Succeed…, corpgov.law.harvard.edu/2017/03/01/sec… #corpgov #section16(b) #secreg 01.03.2017 15.23.52 @CGGovernance: HarvardCorpGovPosted: Section 16(B)—If at First You Don’t Succeed…, corpgov.law.harvard.edu/2017/03/01/sec… #corpgov #section16(b… twitter.com/HarvardCorpGov… 01.03.2017 15.20.13 @HarvardCorpGov: Posted: Section 16(B)—If at First You Don’t Succeed…, corpgov.law.harvard.edu/2017/03/01/sec… #corpgov #section16(b) #secreg 01.03.2017 15.19.48 posted by followers of the list: (0) http://dlvr.it/NWDcWZ #CorpGov