THE HINDU EDITORIAL

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9 July 2022

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“Believe in yourself. You are braver than you
think, more talented than you know, and
capable of more than you imagine.”
 THE HINDU VOCABULARY

1. Unfettered: unrestrained or uninhibited.

2. Paradoxical: seemingly absurd or self-contradictory.
3. Anomaly: something that deviates from what is
standard, normal, or expected.
4. Visceral: relating to deep inward feelings rather
than to the intellect.
5. Cognisant: having knowledge or awareness.
 THE HINDU VOCABULARY

PHRASAL VERB
6. weed out: remove an inferior or unwanted component of a
group or collection:
7. Roll out: integration of a new product or service to the
market.
8. Shell out: pay a specified amount of money, especially an
amount that is resented as being excessive.
 THE HINDU VOCABULARY

IDIOMS & PHRASES

9. On par: Approximately equal (in some characteristic) to someone or
something else.
10. Beat the heat: to remain cool in hot weather
11. Beat around the bush: To avoid talking about what’s important.

FOREIGN WORD

12. Suo motu: Relating to an action taken by a court of its own accord ,
without any request by the parties involved.
 TODAY’S EDITORIAL TOPIC

Beating the heat

India must include financial incentives for
adoption of effective cooling plans
★ The steady rise in the planet’s
temperature as a consequence of
humanity’s unfettered use of fossil
fuel forms the backdrop to altered
weather patterns everywhere. India
too has been registering instances of
anomalous weather with alarming
frequency with an erratic monsoon
and coastal erosion. However, some
recent changes are seemingly
paradoxical.
SUMMARY PARA- 1
★ An analysis of public weather data
over the last half a century by the
Centre for Science and Environment
(CSE), suggests that the all-India
average temperature during the
monsoon months (June-September)
is higher than the summer months
(March-May). Monsoon
temperatures are 0.3°C higher than
average summer temperatures when
compared from 1951-80. In
2012-2021, this anomaly rose to 0.4°
C.
SUMMARY PARA- 2
★ The India Meteorological
Department has said that India’s
average temperature has risen 0.62°
C from 1901-2020 but the CSE
analysis says — supporting similar
studies on these lines — that this has
not meant a uniform rise in
temperatures across seasons. It is the
winter (January and February) and
post-monsoon (October-December)
average all-India temperatures that
have risen faster than even the
monsoon and summer temperatures.
SUMMARY PARA- 3
★ Average daily maximum
temperature for north-western States
in March was 30.7°C, whereas the
all-India average was 33.1°C or 2.4°
C hotter. The average daily
minimum temperature showed an
even larger (4.9°C) difference.
Central India’s normal maximum
was 2°-7°C higher, while south
peninsular India’s normal minimum
was 4°-10°C higher than
temperatures in northwest India.
SUMMARY PARA- 4
★ The shattering of temperature
records is only one part of the
changes; there is also evidence of the
toll on lives. From 2015-2020, 2,137
people had reportedly died due to
heat stroke in northwest India but
southern India had reported 2,444
deaths due to excess environmental
heat, with Andhra Pradesh
accounting for over half the reported
casualties.
SUMMARY PARA- 5
★ The urban heat island effect —
whereby cities because of concrete
surfaces and dense populations tend
to on average be hotter than rural
habitations — also contributed to
heat stress. Indian authorities are
cognisant of these trends with some
States, led by Gujarat, having Heat
Action Plans (HAP).
SUMMARY PARA- 6
★ The National Disaster Management
Authority is working with 23 out of
28 heat-prone States to develop
HAPs that stress changes in the built
environment: using material that
keeps the indoors cooler, having an
early warning system about
heatwaves and improving health
infrastructure to treat heat stroke
patients.
SUMMARY PARA- 7
★ However, much remains in terms of
reaching out to rural India as well as
governments taking steps to plan
infrastructure and housing in ways
that recognise the dangers from a
warming environment. It is time that
India includes financial incentives,
preferably via Budget outlays, for
effective cooling plans. Adapting to
and mitigating this most visceral
challenge is the need of the hour.
SUMMARY PARA- 8
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GST: Mandatory e-invoicing for companies with Rs
5-crore sales from January
The tax authorities will also be able to better analyse the trends and
availment of input tax credit across sectors and weed out fake ITC
claims, which had emerged as a major issue for the government.
Fake ITC worth over Rs 50,000 crore was detected in the past
one-and-half years alone.
★ The GST e-invoicing will likely be mandatory for
firms with a turnover of over Rs 5 crore from
January 1, 2023, down from the current threshold of
Rs 20 crore to further plug leakages, ensure better
compliance and policy formulation, Central Board of
Indirect Taxes chairman Vivek Johri told FE.
★ “I think expanding the coverage to over Rs 5 crore
will give us very good data for policy making. We can
analyse the data at the level of four-digit HS
(Harmonised System) and get some sense of which
are the sectors which are contributing more to the
GST, which have higher potential but are not
contributing enough,” Johri told FE.
★ The tax authorities will also be able to better analyse
the trends and availment of input tax credit across
sectors and weed out fake ITC claims, which had
emerged as a major issue for the government. Fake
ITC worth over Rs 50,000 crore was detected in the
past one-and-half years alone.
★ E-invoicing for business-to-business (B2B)
transactions started with a very high threshold from
October 1, 2020, when firms with a turnover of over
Rs 500 crore came under its ambit. In the second
phase, businesses with a turnover exceeding Rs 100
crore were mandated to issue e-invoices from
January 1, 2021.
★ In the third phase, firms with a turnover of over Rs
50 crore had to generate e-invoices from April 1,
2021. It has been extended to firms with a turnover
between Rs 20 crore to Rs 50 crore from April 1,
2022.
★ The e-invoice has resulted in bringing in more
taxpayers into the net which rose from about 1.25
crore in October 2020 to about 1.38 crore at present.
★ “Once one can construct all the returns based on
e-invoices, the need for invoice matching itself goes
away and yet have a foolproof system of return filing.
So, that is a very big advantage. E-invoice will
(eventually) become universal,” Johri said.
★ These system reforms have played a big role in the
recent surge in GST collections from an average of
Rs 0.9 trillion in FY18 to Rs 1.23 trillion in FY22 and
it may average Rs 1.4-1.5 trillion in FY23, giving
some relief to states as a five-year guaranteed GST
compensation for shortfall has ended on June 30.
★ One of the criticisms of GST after it was rolled out on
July 1, 2017 was that the tax authorities have not
been able to streamline the return filing process and
were not able to do invoice matching between the
buyer and supplier because of which there was a fear
that there may be revenue leakages and non-
compliance was going undetected.
★ “With an intent to widen the scope of e-invoicing and
promote automation of GST returns, the government
is planning to reduce the threshold of raising
e-invoices from 20 crore 5 crore. This phased move
may burden small enterprises, however, it would
deter the generation of fake invoices, thereby leading
to better tax compliance and collections,” said
Tanushree Roy, Director-Indirect Taxation, Nangia
Andersen LLP.
★ The lowering of the threshold for e-invoicing would
also significantly expand the number of GST
registrants as the number of entities in the bracket of
Rs 5 crore to Rs 20 crore would be very high, said MS
Mani, Partner, Deloitte India. “This would help in
expanding the base of taxpayers, which is one of the
stated objectives of GST,” Mani added.
Q. Descriptive Question:
India must include financial incentives for
adoption of effective cooling plans
Write your opinion.
(Word limit:200)
 M MATCH COLUMN A WITH COLUMN B
1. in a deliberate and
1. Bourgeoisie:
unprovoked way.
2. cling on to: 2. The middle class
3. getting better :
3. grinds on: improving
4. on the upswing: 4. to hold on (to someone or
something) very tightly.
5. Wantonly: 5. to continue for a long time
 VOCABULARY FOR ALL
1. Unfettered:
2. Paradoxical:
3. Beat the heat:
4. Anomaly:
5. Visceral:
6. Cognisant:
7. weed out:
8. Roll out:
9. On the par:
10. Suo motu:
11. Shell out:
12. Beat around the bush:
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 SOLUTIONS

1. Bourgeoisie: The middle class

2. cling on to: to hold on (to someone or something) very
tightly.
3. grinds on: to continue for a long time
4. on the upswing: getting better : improving
5. Wantonly: in a deliberate and unprovoked way.
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