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vinuthna28 · 2 years

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Consumption/Collection Journal Blog

Today's consumption: Nature's walk at my grandparent's house (1/19)

After 7 years, I went to India to spend some time with my family. Me, my mother, my aunt and my cousin went to my grandparent's house in the car from one state to another state. After reaching there, we were introduced to village vibes and food. I saw the garden in my grandparent's house, and it reminded me of my past memories. Every flower reminded me of unique memories as I walked through the path. A chikoo tree was there for 30 years, but it's slowly dying now. I remembered that I used to play with my sister who is distant from me now. We used to play hide and seek and she used to hide on top of the tree branches. There used to be a well in front of the house, which is closed now. All my cousins used to make up scary stories of a woman who lives in the well and scare us by saying she likes to kill small kids and eat them.

There used to be a flowering plant that is orange and white but i think it's dead now. but my grandparent's neighbours had the same plant now, so I took their flowers. I missed my life in India a lot.

Today's consumption: using internet to expedite visa appointment (1/20)

I got an email from the Consulate general of the United States of America on January 17th informing me that I got an expedited visa appointment for January 20th. To get this appointment, we had to call the consulate's general customer service so many times at every step of the process. I had to wait for 48 hours to move forward with every step. 48 hours to get a new application, 48 hours to get the application accepted, and 48 hours to request an expedite visa appointment. Finally, I got the appointment on January 20th. We had to use the internet to confirm the appointment and move forward with our day.

Today's consumption: Getting my passport back in metro transport(1/21)

I got my passport back in one week, which was miraculous. It is really rare to see anyone getting the passport back before 4 days, but I got my passport back in 1 day. To pick up my passport I have to go to a different place. It is a Hi-tech city, which is far away. So I had to use the metro station and go to the last-second stop on the blue line. The last time I saw it, it was under construction for a long time. The ticket cost for it was 50 rupees for each person, based on the place we went. we had to pay 100 rupees for both me and my mom to Hitech city. I went on the train along with my mom and we were on the train for 30 mins. It was a type of city I never thought I would see in my life. The city was developed a lot, and a lot of old cities were touched by the metro. It was crowded but economically it is useful for common people. normal per day cost would be approximately 60 rupees which are not costly at all. but if they travel with their own vehicles, there would be the cost of toll gates, the cost of petrol or diesel and heavy traffic.

Today's consumption: Going back home from my grandparent's home by car (1/22)

We had to start our journey early in the morning by 5 am so that there won't be any traffic. My cousin was driving. as usual I had to irritate him without any reason. We were going in a car. The cost of petrol was 4000 rupees for 4 hour drive, which is reasonable. Toll gates cost was 100 rupees for each gate, so 400 rupees for 4 gates. It was fun to drive along with fun people. We had to stop at a place to eat before we go home. The food costed 355 rupees.

Today's consumption: Shopping at Anil Trading CO... ATC (1/23)

Anil Trading corporation is in Ameerpet, Hyderabad. It is a shopping mall for clothes with affordable prices. We visited there along with my aunt and uncle. We spent 2 hours shopping for western and Indian kurtas and one traditional piece of clothing. For every shop, they asked us to a proof of government paper that shows residential proof. For clothing, there was GST (goods and tax services). total cost was 4,659.00 rupees. We paid with cash as cards are not accepted much culturally.

Today's consumption: Listening to music (1/24)

At midnight, my sisters and I were planning to have a night out. So we planned to be awake and enjoy the night as we used to like in our childhood. We were awake and we were talking about what happened to each other while we were away for 7 years. After the talk, we were listening to our favourite playlist. It was on Spotify. It was my favourite album by RM called Indigo. My sisters really loved the album. I felt nostalgic when I was hearing it with them. I'm sure i will remember this even when I am back home in Minnesota.

Today's consumption: purchasing unnecessary things at exhibition (1/25)

My family and I started from our house at 4pm, as it was hot for us and cold for my family. We were feeling hot because of the effects of living in Minnesota. We all wanted to go to Nampally Exhibition. The largest consumer exhibition in Hyderabad is called Hyderabad Numaish. The only event in the world that is planned for a period longer than a month, or for 46 days, is an annual celebration that typically begins with the start of the New Year. More than 2300 booths are anticipated for the 46 days showcase, providing visitors with a wide range of intriguing options. Vendors from all across the nation go here to set up shop at the fair. The ticket cost is 40 rupees for each person. So, in total it cost me 280 rupees for 7 people. We went to the place on the metro rail. And for that, it cost 455 rupees. We went to different stalls in the exhibition and tried all types of dresses and food. My sister picks up one dress and says she loves it and will buy it but in 2 minutes that opinion changes. My brother was busy trying new food items. My mom and aunts were busy looking at jewellery. I and my other sister were busy keeping track of everyone. We spent 1000 rupees on the stores and bought a few dresses. It was really fun to hang out with my sisters.

Today's consumption: packing bags for the trip (1/26)

Today we were packing our items in luggage. I and my aunt had to walk a lot and gather all the clothes that were given for alteration. When I landed in India, no one allowed me to travel a lot as it was really chaotic and hard for me to walk on the roads. But today I went to cross the main road alone. It was rush hour and there were so many cars but me being a local I crossed the road without a problem. After I came home, my grandparents were yelling at me for going alone. Everyone says I have overconfidence, but now I'm sure that I have overconfidence. Today I was happy that I was finally back to my Indian self. Packaging food items, it cost me over 400 rupees. We had to pack Indian pickles in leak-free packages. But I became good at bargaining so got it for 250 rupees. Money saving mode.

Today's consumption: Going for the trip (1/27)

We had our flight for 8:40 pm. But the famous Asian thing is that we need to be at the airport 5 hours early so that we won't miss the flight. And we did go to the airport by 3 pm. By the time we cleared all security checks and everything, it was almost 5 pm. I and my mom was just roaming in the airport. I was reading a book in the store and my mom was sleeping in the waiting area. I bought the book, it was called me before you. I read it until it was time for my flight. it was a really good book. The first flight was from Hyderabad to Bangalore via Vistara. I hate those airlines so much. The food is not good and the taste was so bland. It was an hour's flight but still, it was boring and there was no internet on the aeroplane. So I just slept. After the flight landing, it was 10 pm. So we had to go search for an international terminal. there we had to wait until 2 am.

Today's consumption: Going for the trip (1/28)

After 2 am, we were checking into the flight to Paris. it was an Air France flight. I don't remember exactly but we spent 8 hours travelling to Paris. and other 8 hours waiting in Paris airport. While we were waiting, we were enjoying the views and art museums at Paris airport. unfortunately, we can't step outside the airport without the travel visa that is required for Europe. So, we had to enjoy the place from the inside. we were shopping around the place and had to pay in euros. So, we went to the currency exchange store and had to exchange the currency for euros. We exchange a few dollars and a few Indian rupees for euros. Finally, we met some people from Pakistan who are travelling to Canada via Minneapolis. We were exchanging some words as they speak the same language as us. After some time, we had to board the flight and we were in the flight.

Today's consumption: Going for the trip (1/29)

Now we were on our way to Minneapolis finally. The flight was almost empty. So I took two seats to myself and same with my mom. we wanted to sleep freely. Of all the flights, I loved delta flight food. We had a good dinner and my mom fell asleep, but I was wide awake. So for some time, I used the aeroplane's wifi and texted my sisters and talked to them. and after that, I watch a movie called Victoria and Abdul. It was historic but it was to my taste. After that, I fell asleep. After 5 hours I woke up and I was eating dinner again. And in one hour they landed us. The security check was hard and scary as I was away from my mother. And we had to pick our bags from the converter belt. As we were picking bags up, we missed a bag. we couldn't find one bag, so we had to go complaint to them. We went home, and said hi to my dad and brother and went to sleep. It was 12 am by then.

Today's consumption: Going to university after a month break (1/30)

I had to wake up by 5 am for university. I didn't get enough sleep, but I had to be awake. In the afternoon, I was really sleepy as that was the time I sleep in India, it was really hard to be awake in class but I finally managed. After going home, I had to call delta management for the lost baggage, I had to wait for 1 hour to talk to someone for 15 mins. but I needed the work to be done, so I had to wait. For every question I'm asking to customer service, they are asking me to keep on hold for at least 10 mins. When they are back, they are only coming with the information saying they couldn't find the luggage. After going home, I had to write everything I need to catch up in every class. I had to sleep by 10 pm as I couldn't stay away anymore.

Today's consumption: using a-lot of coats to keep myself warm (1/31)

It was really hard to adjust to the cold. The weather temperature was over -15. I thought I would catch a really bad cold, but I didn't which is really happy. I had to wear all the thermals, gloves, a hat and a coat. I was remembering my family a lot from India. I was missing my aunts and everyone. At night I was asleep, but I think I was in a livid dream, I can literally imagine that I was in my grandma's room, it was so realistic that I forgot that I was back in my house. I was calling for my grandma but my mom came and woke me up saying I was not there anymore. It has been 7 years since I last saw them, but I didn't think this would be an effect on me.

Today's consumption: Used phone to call my friends (2/1)

It's been a long time since I talked or got in contact with any of my friends. I was planning to do that since I was in India. I used to be very close with most of my classmates and high school friends. I need to get back to them and catch up with them. So I called one of my friends - Keerthi, but she said she was busy. so I called others and they said they can meet up. So planning to meet them on Feb 20th.

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werindialive · 2 years

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Congress criticizes the Budget 2023, calls it “election oriented”

After Union finance minister Nirmala Sitharaman announced the Union Budget 2023 on Wednesday the Congress Party showed its disappointment and claimed the budget failed to address several key issues.

Stating the budget as ‘Naam Bade Aur Darshan Chhote Budget’ (big on announcements and short on delivery), Congress said issues like unemployment, inflation, and price rise were left out of the budget.

The party further said that it was a calculated move by the Prime Minister as he always “over promise, under deliver”.

In an interview with a leading media house, Congress MP Syed Naseer Hussain called the budget election oriented’ and talked at length about Rahul Gandhi and the Bharat Jodo yatra.

When asked about his opinion on the Budget 2023, Syed said, “Congress and the opposition parties have been raising issues of unemployment, poverty, inflation, falling of the rupee, the MSME sector, and MSP to farmers and these issues have not been addressed. We have been telling them of the 30 lakh vacancies in government positions in central and states, that has not been addressed. There is no assurance of MSP to farmers, MSME sector how will you boost? What is the roadmap for the recovery of the economy, 23 crores of people who were lifted to above Poverty Line (APL), they have been again gone back to Below Poverty Line during COVID and under this regime, so what is your vision for them and how will you boost agriculture and how will you strengthen the Rupee against the dollar?”

He also questioned the raised Income tax slab and said, “And this ₹7-lakh bracket for the middle-class section is okay and we welcome it but we should also again see it as an election-oriented budget because they are trying to target the middle class and that’s all! So, the whole debate about unemployment about poverty about GST inflation, falling of the rupee, petrol diesel costs, these have not been addressed in the budget at all.”

When asked about Rahul Gandhi joining the parliament, Syed replied, “After such a long yatra, obviously, there are a lot of things that a person realizes, experiences, embodies and learns. He has always been active in Parliament and he has been raising the issues of people both in Parliament and outside of it and I think for these points, he has been sincere and committed.”

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#werindia #leading india news source #top news today #top news headlines #top news stories #national news headlines #latest national news #latest political news #indian politics #political news

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sbs-global · 2 years

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NEWSLETTER 31ST DEC 2022

Direct Taxes

Partial relaxation with respect to electronic submission of Form lOF by select category of taxpayers in accordance with the DGIT (Systems) Notification №3 Of 2022.

Reference is invited to Notification №03/2022 dated 16th July 2022 issued by Directorate of Income Tax (Systems) New Delhi in the exercise of powers conferred under Rule 131(1)/(2) of the Income-tax Rules mandating, inter alia, furnishing of Form 10F electronically.

On consideration of the practical challenge being faced by non-resident (NR) taxpayers not having PAN in making compliance as per the above notification, and with a view to mitigate genuine hardship to such taxpayers, it has been decided by the Competent Authority that such category of Nonresident taxpayers who are not having PAN and not required to have PAN as per relevant provisions of the Income-tax Act,1961 read with Income-tax Rules, 1962, are exempted from mandatory electronic fil ing of Form lOF till 31’t March 2023. For the sake of clarity, it is reiterated that such ca tegory of taxpayers may make statutory compliance of filing Form 10F till 31’t March 2023 in manual form as was being done prior to issuance of the DGIT(Systems) Notification №3 of 2022.

In-Direct Taxes

48th Meeting of the GST Council (17th December 2022)

The 48th Meeting of the GST Council was held on 17th December, 2022 through Video Conference, under the chairpersonship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman.

Tax Rates

1. The GST Council has, inter-alia, made following recommendations for changes in GST rates:

Sr. No.DescriptionFromTo1Husk of pulses including chilka and concentrates including chuni/churi, khanda5%Nil2Ethyl alcohol supplied to refineries for blending with motor spirit (petrol)18%5%

2. It was decided to clarify that:

Rab (rab-salawat) is classifiable under CTH 1702 which attracts GST at the rate of 18%.

Fryums manufactured using the process of extrusion is specifically covered under CTH 19059030 and attract GST at the rate of 18%.

The higher rate of compensation cess of 22% is applicable to motor vehicle fulfilling all four conditions, namely, it is popularly known as SUV, has engine capacity exceeding 1500 cc, length exceeding 4000 mm and a ground clearance of 170 mm or above.

Goods falling in lower rate category of 5% under schedule I of notification №1/2017-CTR imported for petroleum operations will attract lower rate of 5% and the rate of 12% shall be applicable only if the general rate is more than 12%.

3. As a relief measure, the Council decided to regularise the intervening period starting from the date of issuance of Circular (3.08.2022) in respect of GST on ‘husk of pulses including chilka and concentrates including chuni/churi, khanda’ on “ as is basis” on account of genuine doubts.

4. No GST is payable where the residential dwelling is rented to a registered person if it is rented it in his/her personal capacity for use as his/her own residence and on his own account and not on account of his business.

5. Incentive paid to banks by Central Government under the scheme for promotion of RuPay Debit Cards and low value BHIM-UPI transactions are in the nature of subsidy and thus not taxable.

Measures for Facilitation of Trade

1. Decriminalization under GST: The Council has recommended to –

Raise the minimum threshold of tax amount for launching prosecution under GST from Rs. One Crore to Rs. Two Crores, except for the offence of issuance of invoices without supply of goods or services or both;

Reduce the compounding amount from the present range of 50% to 150% of tax amount to the range of 25% to 100%;

Decriminalize certain offences specified under clause (g), (j) and (k) of sub-section (1) of section 132 of CGST Act, 2017, viz.-

Obstruction or preventing any officer in discharge of his duties;

Deliberate tempering of material evidence;

Failure to supply the information.

2. Refund to unregistered persons: There is no procedure for claim of refund of tax borne by the unregistered buyers in cases where the contract/ agreement for supply of services, like construction of flat/house and long-term insurance policy, is cancelled and the time period of issuance of credit note by the concerned supplier is over. The Council recommended amendment in CGST Rules, 2017, along with issuance of a circular, to prescribe the procedure for filing application of refund by the unregistered buyers in such cases.

3. Paras 7, 8(a) and 8(b) were inserted in Schedule III of CGST Act, 2017 with effect from 01.02.2019 to keep certain transactions/ activities, such as supplies of goods from a place outside the taxable territory to another place outside the taxable territory, high sea sales and supply of warehoused goods before their home clearance, outside the purview of GST. In order to remove the doubts and ambiguities regarding taxability of such transactions/ activities during the period 01.07.2017 to 31.01.2019, the Council has recommended to make the said paras effective from 01.07.2017. However, no refund of tax paid shall be available in cases where any tax has already been paid in respect of such transactions/ activities during the period 01.07.2017 to 31.01.2019.

4. The Council has recommended to amend sub-rule (1) of rule 37 of CGST Rules, 2017 retrospectively with effect from 01.10.2022 to provide for reversal of input tax credit, in terms of second proviso to section 16 of CGST Act, only proportionate to the amount not paid to the supplier vis a vis the value of the supply, including tax payable.

5. The Council recommended to insert Rule 37A in CGST Rules, 2017 to prescribe the mechanism for reversal of input tax credit by a registered person in the event of non- payment of tax by the supplier by a specified date and mechanism for re-availment of such credit, if the supplier pays tax subsequently. This would ease the process for complying with the condition for availment of input tax credit under section 16(2)© of CGST Act, 2017.

6. Sub-rule (3) of rule 108 and rule 109 of the CGST Rules, 2017 to be amended to provide clarity on the requirement of submission of certified copy of the order appealed against and the issuance of final acknowledgment by the appellate authority. This would facilitate timely processing of appeals and ease the compliance burden for the appellants.

7. Rule 109C and FORM GST APL-01/03 W to be inserted in the CGST Rules, 2017 to provide the facility for withdrawal of an application of appeal up to certain specified stage. This would help in reducing litigations at the level of appellate authorities.

8. Circular to be issued to clarify that No Claim Bonus offered by the insurance companies to the insured is an admissible deduction for valuation of insurance services.

9. Circular to be issued for clarifying the issue of treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016. Rule 161 of CGST Rules, 2017 and FORM GST DRC-25 also to be amended for facilitating the same.

10. Circular to be issued for clarifying the issues pertaining to the place of supply of services of transportation of goods in terms of the proviso to sub-section (8) of section 12 of the IGST Act, 2017 and availability of input tax credit to the recipient of such supply. It has also been recommended that proviso to sub-section (8) of section 12 of the IGST Act, 2017 may be omitted.

11. Issuance of the following circulars in order to remove ambiguity and legal disputes on various issues, thus benefiting taxpayers at large:

Procedure for verification of input tax credit in cases involving difference in input tax credit availed in FORM GSTR-3B vis a vis that available as per FORM GSTR-2A during FY 2017–18 and 2018–19.

Clarifying the manner of re-determination of demand in terms of sub-section (2) of section 75 of CGST Act, 2017.

Clarification in respect of applicability of e-invoicing with respect to an entity.

Measures for Streamlining Compliances in GST

12. Proposal to conduct a pilot in State of Gujarat for Biometric-based Aadhaar authentication and risk-based physical verification of registration applicants. Amendment in rule 8 and rule 9 of CGST Rules, 2017 to be made to facilitate the same. This will help in tackling the menace of fake and fraudulent registrations.

13. PAN-linked mobile number and e-mail address (fetched from CBDT database) to be captured and recorded in FORM GST REG-01 and OTP-based verification to be conducted at the time of registration on such PAN-linked mobile number and email address to restrict misuse of PAN of a person by unscrupulous elements without knowledge of the said PAN-holder.

14. Section 37, 39, 44 and 52 of CGST Act, 2017 to be amended to restrict filing of returns/statements to a maximum period of three years from the due date of filing of the relevant return/statement.

15. FORM GSTR-1 to be amended to provide for reporting of details of supplies made through ECOs, covered under section 52 and section 9(5) of CGST Act, 2017, by the supplier and reporting by the ECO in respect of supplies made under section 9(5) of CGST Act, 2017.

16. Rule 88C and FORM GST DRC-01B to be inserted in CGST Rules, 2017 for intimation to the taxpayer, by the common portal, about the difference between liability reported by the taxpayer in FORM GSTR-1 and in FORM GSTR-3B for a tax period, where such difference exceeds a specified amount and/ or percentage, for enabling the taxpayer to either pay the differential liability or explain the difference. Further, clause (d) to be inserted in sub-rule (6) of rule 59 of CGST Rules, 2017 to restrict furnishing of FORM GSTR-1 for a subsequent tax period if the taxpayer has neither deposited the amount specified in the intimation nor has furnished a reply explaining the reasons for the amount remaining unpaid. This would facilitate taxpayers to pay/ explain the reason for the difference in such liabilities reported by them, without intervention of the tax officers.

17. Amendment in definition of “non-taxable online recipient” under section 2(16) of IGST Act, 2017 and definition of “Online Information and Database Access or Retrieval Services (OIDAR)” under section 2(17) of IGST Act, 2017 so as to reduce interpretation issues and litigation on taxation of OIDAR Services.

About SBS

SBS Global is an ISO 9001:2015 & ISO 27001:2013 certified company serving since 2007. SBS Global offers a comprehensive range of Outsourced Financial Accounting Advisory Services, CFO Services, Compliance (i.e., Company Secretary services) & HR Services catering to the needs of Small & Medium Organizations across industry sectors to meet their changing needs & expectations. Our team includes employees having industry & domain expertise who have insights drawn from years of professional experience.

#Outsourced CFO Services #cfo services in india

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babatax · 2 years

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Budget 2023-24: Energy industry asks GST on petrol, tax exemptions in renewables

Industry organisations want petroleum products to come under the ambit of the Goods and Services Tax (GST) in Budget 2023-24, which Finance Minister Nirmala Sitharaman will present in Parliament on February 1, to lower costs. The Confederation of Indian Industry (CII) said the government should consider bringing petroleum products as well as electricity tariffs and real estate under GST at some…

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#GST

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peoplesmint · 2 years

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People's Mint, India 🇮🇳 Centre ready to bring fuel under GST

"For bringing the petrol & diesel under GST, states have to agree. If the states make the move, we are ready. We have been ready all along. That's my understanding," Petroleum and Natural Gas Minister Hardeep Singh Puri.

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#news #india #PeoplesMint #petrol #diesel #PeoplesMintIndia #GST

#BJP #Modigovt

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newslobster · 2 years

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Centre Ready To Bring Fuel Under GST (Tax): Petroleum Minister Hardeep Singh Puri

The Minister said India has seen one of the lowest increases in fuel prices in the past one year.(File) Srinagar: The Centre is ready for bringing petrol and diesel under the Goods and Services Tax (GST) regime, but it is unlikely that the states will agree to such a move, Petroleum and Natural Gas Minister Hardeep Singh Puri said on Monday. “For bringing the petrol and diesel under the GST, the…

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guanshentai · 2 years

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Centrifuge tube material introduction-GST centrifuge tube automatic production line

　　GST centrifugal tube automatic production line is used for automatic feeding, automatic printing, automatic drying, automatic capping, automatic detection, automatic bagging, automatic packaging and automatic coding of centrifugal tubes.GST centrifugal tube automatic production line has the characteristics of accurate feeding; good screen printing; adjustable capping; neat bagging and adjustable packaging quantity. Here is a look at the material introduction of centrifugal tubes following GST Technology!

　　Glass centrifuge tubes: cannot be used in high and ultra high speed centrifuges, only for low speed centrifuges.

　　PP (polypropylene): translucent, good chemical and temperature stability, but will become brittle at low temperatures, so do not centrifuge below 4°C.

　　PC (polycarbonate): better transparency, hardness, can be sterilised at high temperatures, but not resistant to strong acids and bases and some organic solvents such as alcohol. It is mainly used for ultra-high speed centrifugation above 50,000 rpm.

　　PE (polyethylene): opaque. It does not react with acetone, acetic acid, hydrochloric acid, etc. It is more stable and easily becomes soft at high temperatures.

　　PA (polyamide): this material is a polymer of PP and PE material, translucent, chemically very stable, single not resistant to high temperatures.

　　PS (polystyrene): transparent, hard, stable to most aqueous solutions, but can be corroded by a variety of organic substances, mostly used for low-speed centrifugation, and is generally a one-time use.

　　PF (polyfluoro): translucent, can be used at low temperatures, if it is an experimental environment at -100°C - 140°C, you can use centrifuge tubes made of this material.

　　CAB (cellulose butyl acetate): transparent, can be used for more dilute acids, bases and salts, as well as for gradient determination of alcohols and sucrose.

　　CN tubes: softer and transparent, but not resistant to strong acids and bases and certain organic solvents, and cannot be autoclaved. Suitable for density gradient centrifugation of sucrose, glycerol, etc. Should be transparent and easy to collect.

　　Steel centrifuge tubes: strong, not deformed, resistant to heat, frost and chemical corrosion, widely used, but avoid contact with strong corrosive chemicals when used.

　　Cautions.

1. The use of organic solvents in plastic tubes must comply with the compatibility regulations with the corresponding materials. Polypropylene (PP) centrifuge tubes (bottles) cannot be used in contact with petrol, paraffin, etc. Polycarbonate (PC) centrifuge tube (bottle) can not be used in contact with gasoline, acetaldehyde, acetone, ethanol, isobutanol, cresol, etc. Polyethylene (PE) centrifuge tubes (bottles) should not be used in contact with sulphuric acid (50%, 75%), benzene, petrol, paraffin, etc.

　　2. Centrifuge tubes should be disinfected under high temperature and pressure, and the caps should be separated from the tubes.

https://www.gst-automation.com/News/208.html

#centrifugal tube automatic production line

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monstersjust · 2 years

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Massey ferguson 135 draft control

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