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Wednesday, March 15, 2023

ADENOVIRUS

 

A D E N O V I R U S

Adenoviruses are a group of common viruses that infect the lining of your eyes, airways and lungs, intestines, urinary tract, and nervous system. They're common causes of fever, coughs, sore throats, diarrhea, and pink eye.Infections happen in children more often than in adults, but anyone can get them. Most kids will have at least one type of adenovirus infection by the time they’re 10.The infections usually cause only mild symptoms and get better on their own in a few days. But they can be more serious in people with weak immune systems, especially children.

How Adenoviruses Spread

These viruses are common in places with large groups of kids, such as day care centers, schools, and summer camps.

They’re very contagious. They can spread when someone who's infected coughs or sneezes. Droplets containing the virus fly into the air and land on surfaces.

Your child can catch the virus when they touch the hand of someone who has it or a toy or other object held by someone who has it and then touches their mouth, nose, or eyes. It spreads quickly with children because they’re more likely to put their hands on their face and in their mouths.

You can get infected when you change a diaper. You also can get sick from eating food prepared by someone who didn't wash their hands properly after going to the bathroom. It’s possible to catch the virus in water, like in small lakes or a swimming pool that isn’t well maintained, but this doesn’t happen often.

Symptoms

Each type of adenovirus can affect you differently:

  • Bronchitis: Cough, runny nose, fever, chills
  • Colds and other respiratory infections: Stuffy and runny nose, cough, sore throat, and swollen glands
  • Croup: Barking cough, trouble breathing, high-pitched sound when breathing in
  • Ear infection: Ear pain, irritability, fever
  • Pink eye (conjunctivitis): Red eyes, discharge from your eyes, tearing, feeling like there's something in your eye
  • Pneumonia: Fever, cough, trouble breathing
  • Stomach and intestinal infections: Diarrhea, vomiting, headache, fever, stomach cramps
  • Swelling of the brain and spinal cord (meningitis and encephalitis): Headache, fever, stiff neck, nausea, and vomiting (this is rare)

 

  • Urinary tract infections: Burning and pain while urinating, frequent need to go, blood in your urine

If you think your child may have one of these viruses, check with their pediatrician. Always call the doctor if a baby under 3 months old has symptoms of an adenovirus infection.

Call the doctor right away if your child has any of these more serious symptoms:

  • Trouble breathing
  • Swelling around their eyes
  • Fever that doesn't go away after a few days
  • Signs of dehydration, such as few tears or less wet diapers

Diagnosis

Your child’s doctor may want to do a physical exam and possibly one or more of these tests to see if a virus or bacteria caused the infection:

  • Blood test: A nurse will take a sample of your child’s blood from a vein in their arm.
  • Urine test: Your child will pee in a cup the nurse gives you.
  • Swab test: A nurse will use a cotton swab to get a sample of mucus from your child’s nose.
  • Stool test: You’ll collect a sample of your child’s poop at home and bring it to the doctor’s office.
  • Chest X-ray: Your child will lie still while a technician uses a small amount of radiation to take pictures of the inside of their chest. This will give your child’s doctor a closer look at their heart and lungs.

Treatment

Antibiotics won't help adenovirus infections because these drugs only kill bacteria. Children often get over the illness on their own within a few days. Some infections, like pink eye or pneumonia, can last for a week or more.

Kids with a weak immune system may need treatment in the hospital to help them recover.

You can do some things to help your child feel better:

  • Give plenty of liquids. Kids lose fluids from fever, vomiting, and diarrhea. They can get dehydrated. Water or 100% fruit juice are the best choices to keep kids hydrated. You might also try a children's solution that has electrolytes.
  • Clear congestion. Help your child blow their nose often. For an infant, put a few drops of saline spray or drops into their nose. Then suction out mucus with a bulb syringe.

 

  • Turn on a cool-mist humidifier. The moisture will loosen congestion and help your child breathe more easily.
  • Bring down a fever. Ask your doctor if you can give your child acetaminophen (Tylenol) or ibuprofen (Motrin) to relieve aches and fever. Don't give children products that contain aspirin, which can lead to a rare but serious condition called Reye syndrome.

Prevention

To help keep your child from getting sick:

  • Try to keep your child away from anyone you know is sick.
  • Wash your child's hands -- and yours -- often during the day, and especially before meals. Use an alcohol-based hand sanitizer if you don't have soap and water nearby.
  • Clean surfaces, like sinks and counters, to get rid of germs.
  • Don't let them swim in pools that aren't well maintained.

Keep your child home when they're sick to avoid spreading adenoviruses to others. Tell them to cover their nose and mouth whenever they sneeze or cough.

With Warm Regards

Ranjeet Kumar Mundhra

Advocate 

M : 9331618264

 

 

 


Tuesday, December 20, 2022

GOOD NEWS : Govt introduces new BH number series for vehicles

 

Govt introduces new BH number series for vehicles: How will it help people?

The BH-series is the latest reform introduced by the central ministry. Last year, it had mandated all vehicles sold in India before April 2019 to have high security registration plates (HSRP).

The Centre has introduced new vehicle registration series to ensure seamless transfer across states. Called BH (Bharat series), it will free vehicle owners from re-registration process when they shift from one state/union territory to another.

The series has been introduced by the road transport ministry, and notified by central government. The government has said that the new series will be available on voluntary basis to defense personnel, employees of central government/ state government/ central/ state public sector undertakings and private sector companies/organisations, which have their offices in four or more states/union territories.

 

How long can a person keep vehicle in a state other than the parent state?

 

The existing rules, which have been in place since past few years, allow a person to keep the vehicle in a state where it has not been registered for a certain period of time.

The current rules say that a person is allowed to keep vehicle for a maximum of 12 months in any state other than the state where it is registered. The owners has to get such vehicles re-registered before the expiry of 12 months.

 

https://docs.google.com/forms/d/e/1FAIpQLSfX4eVK-4dDQfXpUGKOTWGePt1zkdj6OpeHW7_76U7kVp3Ftg/viewform?usp=pp_url

 

What will be the format in BH-series?

 

The format of BH-series registration mark will be YY BH #### XX. YY denotes the year of first registration, BH is code for Bharat Series, #### is the randomised four-digit number and XX are two alphabets, according to road transport ministry.

A vehicle bearing this registration mark shall not require assignment of a new registration mark when the owner of the vehicle shifts from one state to another, according to a statement from the ministry.

 

The financial implications

 

According to government notification, the motor vehicle tax levied by the state and union territories at the time of registration in respect to BH-series non-transport vehicle will be 8 per cent in case of vehicles costing up to ₹10 lakh, 10 per cent in case of vehicles costing between ₹10-20 lakh and 12 per cent in case of vehicles costing above 20 lakh.

It further said that 2 per cent extra charge will be levied for diesel vehicles, while electric vehicles will be charged 2 per cent less tax.

In case, where the vehicle bears BH-series registration mark, the motor vehicle tax shall be levied electronically. After the completion of 14th year, the motor vehicle tax shall be levied annually, which shall be half of the amount which was charged earlier for that vehicle, the notification said.

 

When are the new rules coming into effect?

 

The Central Motor Vehicles (Twentieth Amendment) Rules, 2021, will come into force with effect from September 15, 2021, the government notification said. The registration mark for BH-series vehicle will be generated randomly through the portal.

 

What is the process to re-register a vehicle in other state?

 

At present, a passenger vehicle owner for re-registration of vehicle has to take no objection certificate from the parent state for assignment of a new registration mark in another state.

Also, the assignment of new registration mark is done after the road tax on prorata basis is paid in the new state. The owners had to claim the already paid amount from the state where the vehicle was registered. The government says that the new rules will put an end to this "cumbersome process".

 

Other changes introduced by the road transport ministry

 

The BH-series is the latest reform introduced by the central ministry. Last year, it had mandated all vehicles sold in India before April 2019 to have high security registration plates (HSRP).

It also said that vehicle documents found validated through electronic means shall not be demanded in physical forms for inspection.

With warm regards

Ranjeet Kumar Mundhra

Advocate & Tax Consultant

M : 9331618264

E-mail: TRLC1857@GMAIL.COM

 

Friday, November 4, 2022

GSTR-2A and GSTR-2B

 

GSTR-2A and GSTR-2B

Know the Key Differences

GSTR-2A and GSTR-2B are two auto-populated returns, which are

 implemented by the GST (Goods and Services Tax)


Form GSTR-2A: contains details of auto drafted supplies while

Form GSTR-2B– is an Auto drafted ITC (Input Tax Credit) 

statement.

 Here, it is interesting to know that both the above-referred statement reflects details of inward supplies as well as details of an input tax credit.

As they cover the same information, it is crucial to understand the difference between the two statements.

 

 

No.

Particulars

2A

2B

1

Type of Statement

It is dynamic in nature. When the supplier uploads the information, it keeps on changing day to day.

It is constant in nature. It cannot change on the basis of suppliers future actions.

2

Basis for Reflection

When the supplier files return of any previous period, then ITC shall be reflected in the GSTR-2A of the previous period for which it is filed.

 

For example, GSTR-1 of June, 2022 was filed in the month of August 2022 by the supplier; the respective supplies in his GSTR-1 will be reflected in GSTR-2A for the month of June, 2022

When a supplier submits a return from a previous period, the ITC will be reflected in the GSTR – 2B for the current month.

 

For example, GSTR-1 of June, 2022 was filed in the month of August 2022 by the supplier; the respective supplies in his GSTR-1 will be reflected in GSTR-2B for the month of August, 2022

3

Date of Generation

It varies as soon as the invoices are uploaded either in GSTR-1 or via using Invoice Furnishing Facility(IFF) by the suppliers

It gets generated on 14th of next month for previous month.

4

Bifurcation of Eligible/Ineligible ITC

Does not provide bifurcation

Provides Bifurcation

5

Information Source

– GSTR-1/IFF

– GSTR-5 (Non-Resident)

– GSTR-6 (ISD)

– GSTR-7 (GST-TDS)

– GSTR-8 (GST-TCS)

– GSTR-1/IFF

– GSTR-5 (Non- Resident)



6

ITC on Import of Goods

Does not provide such ITC

Entails Input tax credit on importation of goods as availed from ICEGATE system

 

Note: Calculation of ITC Prior to Jan 2022, ITC could be calculated either using GSTR 2A or GSTR 2B. For any return filed from Jan 2022 onwards, ITC is to be calculated as per GSTR 2B. [As per Rule 36(4)]

With Warm Regards,

Ranjeet Kumar Mundhra

Advocate & Financial Engineer

M : 9331618264