Top 50 Popular FREE Online Certification Courses

Hello Friends, My New EBook on "TOP 50 POPULAR FREE ONLINE CERTIFICATES"

Please READ all the Details.

Summary of the Blog :

➤ Description of EBook

➤ Why You Should Purchase This EBook? 

➤ Steps for Purchase EBook

➤Description of EBook

Link for Purchase EBook :

☟ 

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▪️ In this e-book, Certification Courses links are based on many categories like Finance, Economics, Marketing, Stock Market, Accounting, Taxation, Corporate, Management, Personal Development and many more.

▪️ We have done hard work to find free and best certification course information for students for any field's students. We have collected all information and created e-book so anyone can find useful for nominal charge.

▪️ We are sure these certificates will be helpful for learning and a better Resume or CV. After purchase you can contact us if you stuck anywhere during Certificates like Registration Process.

➤Why You Should Purchase This EBook ?

1. In this Ebook, All Certification Courses Provided by Recognized Institute, Company, Firms etc.

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Registration under GST

Hello friends, Today I’m going to explain the topic "Registration under GST"

You can read my previous Blogs on GST i.e. "GST in India an Introduction" & "GST Framework in India"

You can Read all AatmaNirbhar Bharat or Special Economic Package Phases in ONE CLICK

Summary of the Blog:

• Compulsory Registration
• Special Provision for CTP & NRTP
• Persons not liable for Registration
• The diagram on Threshold Limit

Compulsory Registration

• Any business whose turnover in an FY exceeds Rs 20 lakhs (Rs 10 lakhs for North Eastern and hill states).

[Note: If your turnover is the supply of only exempted  goods/services which are exempt under GST, this clause does not apply.]

• Every person who is registered under an earlier law (i.e., Excise, VAT, Service Tax, etc.)  requires to register under GST, too.
• The business that is registered has been given or transfer to Demerged the transferee shall obtain registration with force from the date of transfer.
• Anyone who drives the Inter-state supply of goods
• Casual Taxable Person (CTP)
• Non-Resident Taxable Person (NRTP)
• Agents of a supplier
• Those paying tax under the Reverse Charge Mechanism basis (RCM)
• Input Service Distributor (ISD)
• E-commerce Operator (ECO)
• A person who supplies via ECO
• A person supplying Online Information and Database Access or Retrieval Services (OIDAR) from a place outside India to a person in India, other than a registered taxable person

🖋🖋Casual Taxable Person (CTP) 

A person who infrequently supplies goods and/or services in a Territory where GST is applicable but he does not have a fixed place of business. Such a person will be treated as a CTP as per GST.

🖋🖋Non-Resident Taxable Person (NRTP)

When a non-resident infrequently supplies goods/services in a territory where GST applies, but he does not have a fixed place of business in India. According to GST, he will be treated as a Non-Resident Taxable Person (NRTP) . It is related to above except the non-resident has no place of business in India.

🖋🖋Input Service Distributor (ISD)

Input Service Distributor (ISD) means an office of the supplier of goods or services which shows tax invoices on receipt of input services and issues tax invoices for the end of distributing the Credit of CGST or SGST or IGST paid on the said services to your branch with same PAN. (It must be a supplier of taxable goods/services having the same PAN as that of the office pointed to above).

Hence, only credit on ‘Input Services’ can be shared and not on input goods or capital goods.

🖋🖋Turnover includes

The aggregate value of all taxable supplies 

+ exempt supplies

+ export of goods or services or both

+ inter-state supplies

+ It includes supplies made by a person on behalf of his principals (eliminates the value of job-worked goods if he is a job-worker) 

Aggregate Turnover to be computed by analyzing all the persons having the same PAN number based on all India. 

Special Provision for CTP & NRTP

Casual Taxable Person / Non-Resident Taxable Person 

  ⇓

Apply at least 5 days prior to commencement of business

   ⇓

Registration for a period of 90 days or period specified on the application

               [Extn for a further period not exceeding 90 days]

    ⇓

An advance deposit of an amount estimated tax amount using Application Reference Number (ARN)

              [Additional deposit (if any) for Extended period]

     ⇓

The amount deposited shall be credited to Electronic Cash Ledger (ECL)

[Use it for payment of Tax, Cess, Interest, Penalty or even refunded]

Persons not liable for Registration 

• The person engaged in the business of supplying only non-taxable goods or services under GST Acts. 
• Agriculturist, to the extent of supply of produce out of cultivation of land and 
• Persons only engaged in making taxable supplies of goods or services or both, the total tax on which is liable to be paid on RCM basis by the recipient of such goods.

The diagram on Threshold Limit

Summary of the Threshold Limit

States	u/s 22	u/s 10
Manipur, Mizoram, Tripura, and Nagaland	10 lakh	75 lakh
Arunachal Pradesh, Uttrakhand, Sikkim, and Meghalaya	20 lakh	75 lakh
Puducherry, Telangana	20 lakh	150 lakh
Others	20/40 lakh	150 lakh

Thanks for reading friends, I will bring more such interesting topics related to Taxation & Updates regarding COVID-19 Impact on various Business Sector as well as Tax implications or Tax Announcements due to COVID-19

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All Special Economic Package or AatmaNirbhar Bharat Phases

Hello friends, Today I’m going to explain the topic "All Special Economic Package or AatmaNirbhar Bharat Phases"

The Union Finance Minister Smt Nirmala Sitharaman announced All Phases for the Economic Relief Package following the Public Address of the Prime Minister on 12th May 2020. The Prime Minister, announced a special economic package of around Rs 20 lakh crores, amounting to 10% of India’s GDP during his speech to Spur growth, and to build "AtmaNirbhar Bharat"

1st Phase	Special Economic Package or AatmaNirbhar  Bharat	https://bit.ly/2LJxEbw
2nd  Phase	Special Economic  Package or AatmaNirbhar Bharat	https://bit.ly/2TvoX9e
3rd  Phase	Special Economic Package or AatmaNirbhar Bharat	https://biti.ly/3egk8IW
4th Phase	Special Economic Package or AatmaNirbhar Bharat	https://bit.ly/2TLk0cs
5th  Phase	Special Economic Package or AatmaNirbhar Bharat	https://bit.ly/2BsBl3L

     

Thanks for reading friends, I will bring more such interesting topics related to Taxation & Updates regarding COVID-19 Impact on various Business Sector as well as Tax implications or Tax Announcements due to COVID-19

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Special Economic Package or AatmaNirbhar Bharat: 5th Phase

Hello friends, Today I’m going to explain the topic "Special Economic Package or AatmaNirbhar Bharat: 5th Phase"

You can read my previous Blogs on Special Economic Package or AatmaNirbhar Bharat

• Special Economic Package or AatmaNirbhar Bharat: 1st Phase
• Special Economic Package or AatmaNirbhar Bharat: 2nd Phase
• Special Economic Package or AatmaNirbhar Bharat: 3rd Phase
• Special Economic Package or AatmaNirbhar Bharat: 4th Phase

The Union Finance Minister Smt Nirmala Sitharaman announced the 5th Phase of the Economic Relief Package following the Public Address of the Prime Minister on 12th May 2020. The Prime Minister, announced a special economic package of around Rs 20 lakh crores, amounting to 10% of India’s GDP during his speech to Spur growth, and to build "AatmaNirbhar Bharat"

7 Measures Comprising 

• MGNREGA
• Health Reforms
• Educational Reforms
• Insolvency Bankruptcy Code (IBC)
• Companies Act, 2013 – Relaxation
• Ease of Doing Business for Corporates
• Public Sector

1.  MGNREGA

• Rs 40000 crores additional allocation is being made for the generation of employment in addition to the budget allocation of Rs 61000 crores.

2.  Health Reforms

• Public expenditure on health institutions will be increased. Investment in grass route levels will be ramped up, in Health and Wellness Centres in tier II and tier III cities.
• All districts will have infectious disease Hospital Blocks.
• Lab networks will be strengthened. Integrated Public Health Labs will be set up in all Block levels in each district to enable India to face this Pandemic or any other Pandemic.
• The National Institutional platform for one health by ICMR will be encouraged.
• National Digital Health Mission Blueprint will be implemented.

3.  Educational Reforms

• Towards delivering Technology-driven education, One Nation One digital platform to be launched.
• One earmarked TV channel to be made available for each class. Extensive use of radio, community radio, and podcasts will be made. Special e-content for hearing impaired and visually impaired children will be created.
• Top 100 universities will automatically be allowed to start delivering their courses online.
• Initiative for psychological support. for students, teachers, and families will be launched.

4.  Insolvency Bankruptcy Code (IBC)

• Many businesses have been severely affected due to the COVID-19 pandemic. Any debt incurred or defaulted because of COVID-19, they shall not be included in the category of default.
• Suspension of fresh insolvency proceeding up to 1 year depending on the pandemic situation. This was previously extended to 6 months in March 2020.
• For MSMEs a special insolvency framework will be notified under section 240A of the IBC. One major benefit will be an increase in the minimum threshold to initiate insolvency proceeding from Rs 1 lakh to Rs 1 crore. This will come as an ordinance immediately.

5.  Companies Act, 2013 – Relaxation

• During the COVID-19 compliance, the burden was a concern, and timely action was taken to reduce the compliance burden. Companies could conduct board meetings, EGM, AGM through Video Conference, and even rights issues can be done by leveraging on technology.
• Further, prior to the lockdown, the deadlines under Companies Act, 2013 were extended, to put all at ease. Now minor technical and procedural defaults under the Companies Act, 2013 will be Decriminalised (such as inadequacies in Board report, shortcomings in CSR reporting, filing defaults, or delay in holding AGM).
• 40 compoundable section to be shifted to Internal Adjudication Mechanism (IAM) and powers of Regional director for Compounding will be enhanced, to reduce harassment faced by the Companies. Now 58 sections will be dealt with under the internal adjudication mechanism as compared to 18 which was earlier.
• The Amendments will de-clog the criminal courts and National Company Law Tribunal (NCLT).
• 7 compoundable offenses altogether dropped and 5 to be dealt with under the alternative framework.

6.  Ease of Doing Business for Corporates

• Indian Public Companies can Directly list their securities in permissible foreign jurisdictions.
• Private companies that list their Non-Convertible debentures (‘NCDs’) on the stock exchange will not be regarded as Listed companies.
• Provisions of Part IX-A on producer companies of Companies Act, 1956 will be brought in the Companies Act, 2013.
• Power to create additional/specialized benched for NCLAT will be brought in the Companies Act, 2013.
• Lower penalties for defaults for small companies, one-person companies, Producer companies & Start-ups.

7.  Public Sector

• The Finance Minister mentioned that Public sector enterprise policy needs to be coherent with PM’s ambition for Atmanirbhar Bharat.
• All sectors will be open for the Private sector, and Public sector enterprises will play a very crucial role.
• The government will announce new policy, whereby, List of Strategic sectors requiring the presence of PSUs in Public interest will be notified.
• In such sectors at least 1 PSU will be present. Whereas private will also be allowed to play their role in it.
• Not more than 4 PSUs will be there in any such notified sector. If there are more, then they will be merged or dealt with to avoid mushrooming of PSUs in these sectors.

Thanks for reading friends, I will bring more such interesting topics related to Taxation & Updates regarding COVID-19 Impact on various Business Sector as well as Tax implications or Tax Announcements due to COVID-19

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Special Economic Package or AatmaNirbhar Bharat: 4th Phase

Hello friends, Today I’m going to explain the topic "Special Economic Package or AatmaNirbhar Bharat: 4th Phase"

You can read my previous Blogs on Special Economic Package 

• Special Economic Package or AatmaNirbhar Bharat: 1st Phase
• Special Economic Package or AatmaNirbhar Bharat: 2nd Phase
• Special Economic Package or AatmaNirbhar Bharat: 3rd Phase

The Union Finance Minister Smt Nirmala Sitharaman announced the 4th Phase of the Economic Relief Package following the Public Address of the Prime Minister on 12th May 2020. The Prime Minister, announced a special economic package of around Rs 20 lakh crores, amounting to 10% of India’s GDP during his speech to Spur growth, and to build "AatmaNirbhar Bharat"

FM Nirmala Sitharaman announced Structural Reforms in 8 sectors like Coal, Mining, Aerospace, Defence Production, Social Infrastructure, Power Distribution, Space and Atomic Energy. 

Policy Reforms to fast track investment

• Fast track investment Clearance by Empowered Group of Secretaries (EGos).
• Project Development cell in each Ministry will be formed to prepare for investible projects.
• Ranking of States on investment attractiveness to compete for new investments will be done.
• Incentive schemes for Publicity of New Champion Sectors will be started in sectors such as solar PV manufacturing, advanced cell Battery storage.

Upgradation of Industrial Infrastructure

• Availability of Industrial Land/ Land Banks, for promoting new investments will be made available on Industrial Information System (‘IIS’) with GIS Mapping.
• 3376 industrial parks/ estates/ SEZ in 5 lakh hectares will be mapped on IIS.
• All Industrial parks will be ranked in 2020-21.

Coal Sector

• India has the 3rd Largest Deposit of COAL. Despite that, COAL is still imported. To date COAL has been a Government Monopoly, and this has been relaxed.
• An exploration cum production regime for Partially explored blocks will be now allowed, in place of fully explored coal block as done today.
• Commercial mining of coal will ensure more availability of coal. Therefore, Production earlier than scheduled will be incentivized through revenue share.
• Private sector participation in the coal sector will be done by introducing a revenue-sharing mechanism instead of the regime of fixed Rupee/ tonne.
• Entry norms into the industry will be liberalized where 50 blocks will be offered immediately on upfront payment with a ceiling.
• Coal Bed Methane extraction rights to be auctioned from CIL coal mines.
• Coal gasification/ liquefaction will be incentivized through rebate in revenue share.

Mineral Sector

• Seamless composite Exploration cum production regime is being brought in. 500 mining blocks will be offered for open and transparent mechanism. Joint auction of Bauxite and Coal beds will be done.
• The difference between captive and Non-captive mines will be removed. Sale of surplus and unused minerals by transfer of mining lease will be done.
• Ministry of mines is under the process of developing an index of minerals.
• The process of payment of stamp duty at the time of award of mining leases is being rationalized.

Defense Sector

• To encourage make in India for self-reliance in Defence Production, a list of weapons and platforms for Ban on import with year-wise timelines will be notified.
• Indigenization of imported Spares will be done. This will help the producer of defense equipment.
• To improve autonomy, accountability, and efficiency in ordnance Supplied, Ordnance Factory Board will be corporatized, without privatizing it. These corporate may later be listed, which allows ordinary Indian citizens to invest in such factories.
• FDI limits in defense manufacturing sector under automatic route will be raised from 49% to 75%, subject to security Clearance.
• The time-bound defense procurement process will be brought about by ushering Realistic Setting on General Staff qualitative requirements of Weapons and platforms.

Airspace & Civil Aviation

• Presently only 60% of the Air space is freely available. Restrictions on the utilization of Indian airspace will be eased so that civil flying becomes efficient. Measures will optimize the utilization of air space, reduce flight time, and fuel consumption.
• Another 6 more airports identified for investment on a PPP basis.
• India will be made into an MRO Hub – Maintenance, repair, and overhaul Hub. The tax regime is being altered to incentive this sector. This will benefit not just civil aircraft, but defense aircraft as well.

Tariff Policy Reform

• Tariff policy laying out reforms on Consumer rights, progressive reduction in subsidies, and sustainability of the sector will be released.

Social Infrastructure Projects

• Today social Infrastructure projects suffer from poor viability. 
• 30% Viability gap funding will be done by the Government, which was earlier at 20%, so urgent demand for such social infrastructure can be met.
• Boosting private sector investment in Social Infrastructure through revamped Viability Gap Funding Scheme Rs 8100 crores

Space Activities

• India has benefited through ISRO, but individuals and start-ups have developed space-related technologies.
• The level playing field for private companies in satellite, launches, and space services will be provided.
• A predictable policy and regulatory environment will be brought about.
• Future schemes for planetary exploration, outer space travel, etc. to be open for the private sector
• Liberal geospatial data policy to be brought about to provide remote-sensing data to tech-entrepreneurs.

Atomic Energy

• The research reactor in the PPP model will be established for the production of medical isotopes, for promoting the welfare of humanity through the affordable treatment of cancer and other illnesses.
• Establish facilities in PPP mode, to use irradiation technology for food preservation to improve the shelf life of perishable crops like onions.
• Technology Development cum Incubation Centres will be set up for fostering synergy among Research facilities and technical entrepreneurs.

Thanks for reading friends, I will bring more such interesting topics related to Taxation & Updates regarding COVID-19 Impact on various Business Sector as well as Tax implications or Tax Announcements due to COVID-19

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Special Economic Package or AatmaNirbhar Bharat: 3rd Phase

Hello friends, Today I’m going to explain the topic "Special Economic Package or AatmaNirbhar Bharat: 3rd Phase"

You can read my previous Blogs on Special Economic Package 

• Special Economic Package or AatmaNirbhar Bharat: 1st Phase
• Special Economic Package or AatmaNirbhar Bharat: 2nd Phase

The Union Finance Minister Smt Nirmala Sitharaman announced the 3rd Phase of the Economic Relief Package following the Public Address of the Prime Minister on 12th May 2020. The Prime Minister, announced a special economic package of around Rs 20 lakh crores, amounting to 10% of India’s GDP during his speech to Spur growth, and to build "AatmaNirbhar Bharat"

11 Measures Comprising

• 8 for Agriculture Infrastructure
• 3 for Governance Reforms

Agriculture Infrastructure

1.  Farming Infrastructure

• To strengthen the farming infrastructure, a Fund of Rs 1 Lakh crore is created to finance Agriculture Infrastructure Projects at farm gate and aggregation points.
• This facility will aide Agriculture Cooperative societies, Aggregators, Farmer producer organizations, Agricultural entrepreneurs, and Start-ups. This is expected to give impetus to the Postharvest Management Infrastructure.
• Fund will be created immediately.

2.  Micro Food Processing Enterprises (MFE)

• The scheme promotes the vision of Hon. PM Narendra Modi: ‘Vocal for Local with Global outreach’ 
• Fund of Rs 10k crores will be created for the benefit of Micro Food Enterprises to help them modernize production techniques.
• Existing Micro food enterprises, Farmer Producer Organisations, Self Help Groups, and Organizations to be held 
• Cluster-based approach (e.g. Mango in UP, Kesar in J&K, Bamboo shoots in North-East, Chilli in Andhra Pradesh, Tapioca in Tamil Nadu, etc.) 
• Expected outcomes: Improved health and safety standards, integration with retail markets, improved incomes 
• It will also help in reaching untapped export markets in view of improved health consciousness.

3.  Fisheries

• Rs 20,000 crores for Fishermen through Pradhan Mantri Matsya Sampada Yojana (PMMSY) 
• Rs 11,000 Cr for activities in Marine, Inland fisheries and Aquaculture 
• Rs. 9000 Cr for Infrastructure – Fishing Harbours, Cold chain, Markets, etc. 
• It will lead to Additional Fish Production of 70 lakh tonnes over 5 years. 
• Employment to over 55 lakh persons; double exports to Rs 1,00,000 Cr. 
• Focus on Islands, Himalayan States, North-east, and Aspirational Districts. 
• Cage culture, seaweed farming, ornamental fishery, as well as fishing vessels, Traceability, Laboratory Network will be the key focus.

4.  Animal Husbandry Infrastructure

• Animal Husbandry Infrastructure Development Fund of Rs. 15,000 crore will be set up.
• Propose to encourage private investment in Dairy Processing, value addition and cattle feed Infrastructure
• Incentives to be given for strengthening plants for the export of niche products.

5.  Herbal Cultivation

• Promotion of Herbal Cultivation Fund of Rs. 4000 crore will be set up.
• A network of regional mandis for Medicinal Plants will be created along the banks of river Ganga.
• National Medicinal Plants Board (NMPB) has helped  2.25 lakh hectare area under cultivation of medicinal plants

6.  An animal disease control program

• National Animal Disease Control Programme for Foot and Mouth Disease (FMD) and Brucellosis launched with a total outlay of Rs. 13,343 crores.
• It ensures 100% vaccination of cattle, buffalo, sheep, goat, and pig population (total 53 crore animals) for Foot and Mouth Disease (FMD) and for brucellosis.

7.  Bee-keeping

• Beekeeping initiatives Fund of Rs 500 crores will be set up.
• A scheme for building infrastructure for development, marketing, storage, and capacity building in bee breeding will be implemented.
• Infrastructure expansion related to Integrated Beekeeping Development Centres, Collection, Marketing and Storage Centres, Postharvest & value Addition facilities, etc.
• Development of quality nucleus stock and bee breeders. This will lead to an increase in income for 2 lakh beekeepers and quality honey to consumers. 

8.  Operation Green

• From ‘TOP’ to TOTAL of Find of Rs 500 crores will be set up.
• Tomato, Onion, and Potato to all fruits and vegetables and subsidy for transport and storage for supply to deficient markets will be made available.
• 50% subsidy on transport from surplus to imperfect markets and 50% subsidy on storage, including cold storages. 
• Distress sale and reduction of the price of perishable fruits and vegetables at the farm level needs to be prevented. 

Governance Reforms

9.  Amendments to the Essential Commodities Act

• This Act has been in existence since 1955. This law is very important as it was promulgated when food shortages were common. Farmers are now producing in abundance but export is not allowed.
• Agriculture foodstuff including cereals, edible oils, oilseeds, pulses, potato, and onions to deregulate. 
• Stock limits to be imposed under very exceptional circumstances like national calamities, famine with the surge in prices. 
• No such stock boundary shall apply to processors or value chain participants, subject to their installed size or to any exporter subjected to the export demand. 
• Established capacity or to any exporter subjected to export demand.

10.  Agriculture Marketing Reforms

• Farmers bound to sell agriculture produce only to Licensees in APMCs and Such restriction of sale is not there for any industrial produce 
• Results in Hindrances in the free flow of Agricultural Produce, Fragmentation of Markets, Supply Chain, and Less price realization for farmers. 
• A Central law will be formulated to provide – (i) Adequate choices to farmer to sell produce at attractive price (ii) Barrier-free Inter-State Trade (iii) Framework for e-trading of agriculture produce.

11.  Agriculture products: Assurance of price and quality

• Farmers lack an enforceable standard mechanism for predictable prices of crops at the time of sowing and Private sector investment in the provision of inputs and knowhow in the agriculture sector hindered 
• The facilitative legal framework will be created to enable farmers for engaging with processors, aggregators, large retailers, exporters, etc. in a fair and transparent manner. 
• Risk mitigation for farmers assured returns and quality standardization shall form an integral part of the framework. 

Thanks for reading friends, I will bring more such interesting topics related to Taxation & Updates regarding COVID-19 Impact on various Business Sector as well as Tax implications or Tax Announcements due to COVID-19

If you have any queries, suggestions, and please comment below the blog.

You can follow me on the right side subscribe to me button by just entering your email id. 

Please LIKE my Facebook Page Easy Taxation by Hitesh Luhar

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Special Economic Package or AatmaNirbhar Bharat: 2nd Phase

Hello friends, Today I’m going to explain the topic "Special Economic Package or AatmaNirbhar Bharat: 2nd Phase"

You can read my previous Blogs "Special Economic Package or AatmaNirbhar Bharat: 1st Phase", "Coronavirus(COVID-19): Impact on Real Estate in India", "Coronavirus(COVID-19): Key Announcements on Income Tax, GST, Finance and others", "GST Framework in India" & "GST in India - An Introduction"

The Union Finance Minister Smt Nirmala Sitharaman announced the 2nd  Phase of the Economic Relief Package following the Public Address of the Prime Minister on 12th May 2020. The Prime Minister, announced a special economic package of around Rs 20 lakh crores, amounting to 10% of India’s GDP during his speech to Spur growth, and to build "AatmaNirbhar Bharat"

Announcements Focusing on 

• Migrant workers
• Street Vendors
• Small Traders
• Self Employed People  
• Small Farmers

9 Measures comprising 

• 3 for Migrant Workers
• 1 for Mudra Shishu Loan
• 1 for Street Vendors
• 1 for the Housing Sector
• 1 for Employment generation for Tribals
• 2 for farmers, particularly small farmers.

Migrant Workers

1.  Affordable Rental Housing Complexes (ARHC) for Migrants workers/Urban Poor

• Affordable Rental Housing is going to be made available to Migrant workers by incentivizing manufacturing units, industries, institutions, and associations to develop Affordable Rental Housing Complexes on their private land and operate. Further Central and State Government will make available Affordable Rental Housing Complexes under PPP mode through concessionaires.

2.  MGNREGS support to returning Migrants 

• 4.62 crore person-days of work generated till May 13, 2020, and Actual Expenditure till date is approximately Rs.10,000 crore 
• Work offered to 2.33 crore wage seekers yesterday in 1.87 Lakh Gram Panchayats 
• 40%-50% more persons enrolled, compared to May last year and the Average wage rate rose to Rs. 202 from Rs.182 in last FY 
• Drive being undertaken to enroll returning migrants 
• States/UTs advised providing works to migrant workers as per the provisions of the Act 
• Planning for staying MNREGA works in Monsoon as well: plantations, horticulture, livestock-related sheds. 
• States/ UTs are advised to provide works to migrant workers as per the provisions of the MGNREGS Act.

3.  Support for Migrants and Urban Poor during the last 2 months

• The government of India has permitted State Governments to utilize State Disaster Response Fund (SDRF) for setting up a shelter for migrants and providing them food and water etc. 
• Central Government also released Rs 11002 crore of its contribution ahead to all or any States on 3rd April, to reinforce funds in their SDRF.
• Hygienically prepared three meals each day provided for the residents of Shelters for Urban Homeless (SUH) during the lockdown w.e.f March 28, 2020.
• 12,000 SHGs have produced 3 crore masks and 1.20 lakh liters of sanitizers. This gave additional employment opportunities to the urban poor. 
• Disbursal of fund (RF) to Self Help Groups was on-boarded on PAiSA Portal in April 2020 on a pilot basis in Gujarat and is now being unrolled across all the States in May 2020.
• 7,200 new Self Help Groups of urban poor are formed during the amount starting 15th March 2020.
• Migrants who are neither NFSA or State Card beneficiaries within the state they're stationed are going to be provided 5 kg of grains per person and 1 kg Chana per family per month for two months
• About 8 crores migrants are expected to benefit.
• Rs.3500 Crore will be used on this intervention for 2 months. 
• The cost will be fully borne by the Government of India.

Technology Systems to be used enabling Migrants to access Public Distribution System (Ration) from any Fair Price Shop in India by March 2021 – One Nation One Ration Card 

• Migrant families aren't ready to access food in other states.
• This scheme will enable a migrant beneficiary to access Public Distribution System from any Fair Price Shop within the country (Intra-State portability introduced in 20 States).
• Part of the PM’s Technology-Driven System Reforms.
• 67 crore beneficiaries in 23 states covering 83% of the PDS population are going to be covered by national portability by August 2020.
• 100% National portability is going to be achieved by March, 2021.
• All the States/Union Territories will complete full FPS automation by March 2021
  

Mudra Shishu Loan

4.  Interest Subvention for Mudra Shishu Loans

• Nirmala Sitharaman said that the interest subvention support of 2% for those who have availed loans under Mudra Shishu loan (Rs 50,000 or less) will be given after 3 months moratorium period ends which will benefit over 3 crore people under the Shishu category.
• Interest subvention for Mudra Shishu Loans costs of Rs 1500 crore

Street Vendors

5.  Loans for Streer Vendors

• The government will launch a special scheme worth Rs 5000 crore to facilitate easy access to credit for street vendors to support 50 lakh street vendors.

Housing Sector

6.  Housing CLSS-MIG

• To boost the Housing sector, Nirmala Sitharaman said that the Centre will provide Rs 70,000 crore for it through the extension of Credit Link Subsidy Scheme (CLSS) which was extended to March 31, 2020. The Finance Minister said that the scheme has benefit 3.3 lakh middle-class families so far.
• “This will create jobs and will stimulate demand for steel, cement, and other constructional materials,” Nirmala Sitharaman said.
• 2.5 lakh Middle-Income families will benefit during 2020-21

Employment generation for Tribals

7.  Job creation using CAMPA Funds

• To create jobs for the Tribals and Adivasis, the government said that a plan worth Rs 6,000 crore will be approved shortly under Compensatory Afforestation Management and Planning Authority (CAMPA) Funds. It will create job opportunities in urban, semi-urban, and rural areas.

Farmers

8.  Rs 30000 crore Additional Emergency Working Capital through NABARD

• NABARD will extend additional refinance support of Rs 30000 crore for crop loan requirement of Rural Co-operative banks & RRBs
• Front-loaded on the top facility to 33 state Co-operative banks, 351 District Co-operative banks, and 43 RRBs on top based on their lending.
• To benefit around 3 crores farmers mostly small and marginal farmers.
• To engage post-harvest (Rabi) and current Kharif requirement in May/June.

9.  Rs 2 lakh crore concessional credit through Kisan Credit Cards (KCC)

• Special drive to be undertaken to provide concessional credit to PM-KISAN beneficiaries through KCC
• Fishermen and Animal Husbandry farmers will also be involved in this drive.
• 2.5 crore farmers through KCC which will enable farmers to gain access to institutional credit at concessional interest rates.

Highlights of the Labour Codes and the labor welfare measures which will be brought about in the Labour Codes are as under:

• Minimum wages which are presently applicable to only 30% of workers, will be made universal, after parliament approval.
• The regional disparity in minimum wage will be replaced by a national floor wage concept.
• Fixation of the minimum wage will be simplified, leading to less number of rates of minimum wages and better compliances.
• An appointment letter for all workers will be made Compulsory.
• Annual health checks for workers will be made mandatory.
• It is clear that, the definition of Interstate migrant workers has to be re-looked as not all of them are recruited through agencies, rather, they migrate on their own and are taken on rolls directly by employers. Keeping this in mind, the definition will be changed.
• Pan India, ESI will be made applicable to all districts and will be applicable where more than 10 workers are employed, as against those in notified districts/ areas only.
• For establishments employing less than 10 employees, ESI to be made applicable on a voluntary basis.
• Occupation Safety & Health Code shall also apply to small units engaged in work of hazardous nature even with less than 10 workers.
• Social Security to be made applicable to Gig workers and platform workers.
• Portability of welfare benefits for Migrant workers will be brought about.
• The re-skilling fund will be introduced for retrenched workers especially those who are laid off after COVID-19.
• All occupations are advised to be made open for women even at night with safety provisions made for them.
• A Social Security Fund for unorganized workers will be created.
• Gratuity for fixed-term employment – Provisions of gratuity on completion of one year service as against 5 years will be brought out.

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