Goods and Services Tax – 75/49/2018 – Dated:- 27-12-2018 – Circular No. 75/49/2018-GST F. No. CBEC-20/16/05/2018 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, Dated the 27th December, 2018 To, The Principal Chief Commissioners / The Principal Directors General / Chief Commissioners / Directors General (All) / Principal Commissioners / Commissioners of Central Tax (All) / The Principal Chief Controller of Accounts, CBIC Madam/Sir, Subject: Guidelines for processing of applications for financial assistance under the Central Sector Scheme named Seva Bhoj Yojna of the Ministry of Culture – Reg. I. Background 1.1 The Ministry of Culture has introduced a Central Sector Scheme called the Seva Bhoj Yojna (hereinafter referred to as the Scheme ) for the reimbursement of central tax and the Central Government‟s share of integrated tax paid (hereinafter referred to as the said taxes ) on the p
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ular No. 36/10/2018-GST, dated 13th March, 2018 issued vide F. No. 349/48/2017-GST shall act as nodal officers for the purposes of this Scheme as well. The details of the nodal officers is enclosed as Annexure B to this Circular. The Directorate General of Goods and Services Tax (DGGST), 5thFloor, MTNL (Telephone Exchange) Building, 8, Bhikaji Kama Place, New Delhi-110066 shall be the central nodal agency for reporting and monitoring the reimbursement of the said taxes by the nodal officers under the Scheme. II. Application for obtaining Seva Bhoj Yojana – Unique Identity Number (SBY-UIN) 2.1 The institutions opting to avail of the Scheme must first register with the Darpan Portal of NITI Aayog to obtain a Unique ID from the portal and thereafter, apply on the CSMS Portal on the Ministry of Culture‟s website www.indiaculture.nic.inin the prescribed format, and upload the requisite documents. The details are contained in paragraph 7 of the guidelines issued by the Ministry of Cult
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-wise, the claimant would be required to apply for a separate SBY-UIN for each State or Union territory in which they undertake the specified activity. 2.4 Upon receipt of the application in FORM SBY-01 and the information of allocation of a Unique Enrolment Number by the Ministry of Culture, a unique ten digit SBYUIN, in the format of XX/YYYYY/ZZZ (where XX stands for the two digit State Code, YYYYY stands for the five digit Unique Enrolment Number allotted by the Ministry of Culture and ZZZ stands for the three digit running number assigned by the jurisdictional nodal officer) shall be communicated to the applicant in FORM SBY02 within seven days from the receipt of the complete application in FORM SBY-01 by the nodal officer. III. Application for claiming reimbursement of the said taxes in FORM SBY-03 3.1 All applications for reimbursement of the said taxes by a claimant shall be submitted to the nodal officer of the State/Union territory in whose jurisdiction the claimant undertake
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d with respect to each SBY-UIN obtained in terms of para 2.3 above, to the jurisdictional nodal officers. 3.4 The application shall be signed by the authorised signatory of the claimant and shall be submitted along with the following documents: a) Self-attested copies of the invoices issued by the suppliers for the purchases of the specified items mentioning the unique enrolment number allotted by the Ministry of Culture and SBY-UIN; b) A Chartered Accountant‟s Certificate certifying the following: (i) quantity, price and amount of central tax, State tax/Union territory tax or integrated tax paid on the purchase of the specified items during the quarter for which the claim is filed; (ii) the claimant is involved in charitable/religious activities; (iii) the reimbursement claimed in the current quarter/year is not more than the purchases in the previous corresponding quarter/year plus a maximum of 2.5%/10% for the current quarter/year, as the case may be; (iv) the claimant is usin
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he following: a) Invoices mentioning the unique enrolment number allotted by the Ministry of Culture and the SBY-UIN for the purchase of the specified items have been submitted; b) The amount claimed as reimbursement is on account of the said taxes paid on the purchase of the specified items during the claim period; c) The amount claimed does not exceed the limit specified in para 3.4(b)(iii) above. 4.2 The nodal officer may call for any document in case he has reason to believe that the information provided in the claim is incorrect or insufficient and further enquiry is required to be carried out before the sanction of the claim. 4.3 Where, upon examination of the application, the nodal officer is satisfied that the claimant is eligible for the reimbursement of the said taxes, he shall issue an order in FORM SBY-05 sanctioning the amount of reimbursement with full details of the Grant No. and the Functional Head (of Ministry of Culture) under which the amount is to be disbursed by th
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g. The detailed procedure to be followed by all the stakeholders for disbursal of financial assistance under the Scheme as prepared by the O/o the Pr. Chief Controller of Accounts, CBIC is enclosed as Annexure C. 4.4 Where the nodal officer is satisfied, for reasons to be recorded in writing, that the whole or any part of the amount claimed is not payable to the claimant, he shall issue a notice detailing the reasons thereof and requiring the claimant to furnish a reply within a period of fifteen days from the date of the receipt of such notice. 4.5 After receiving the reply, the nodal officer shall process the application and issue an order in FORM SBY-05 either sanctioning or rejecting the amount of reimbursement claimed. 4.6 No amount shall be rejected without giving the claimant a reasonable opportunity of being heard. 4.7 The order in FORM SBY-05 shall be issued within a period of sixty days from the date of issue of the acknowledgment in FORM SBY-04. V. Reporting of the reimburse
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C – Details of claimsfor financial assistance under SevaBhojYojnareceived and processed (Rs. in Lakhs) Sl. No . Claimant‟s name SB YUIN Date of receipt of application in FORM SBY-03 Date of issue of acknowledgment in FORM SBY-04 Date of issue of deficiency memo, if any Period to which the claim pertains Amount claimed Date of issue of order in FOR M SBY-05 Amount sanctioned Amount rejected Date of issue of Payment advice in FORM SBY- 06 1 2 3 4 5 6 7 8 9 10 12 13 Table D-Monthly summary of Financial Assistance under Seva Bhoj Yojna (For the month of ____) (Rs. in Lakhs) Opening balance Details of claims received Details of claims sanctioned Details of claims rejected Closing balance Number Amount Number Amount Number Amount No. Amt. For the month Up to the month For the month Up to the month For the month Up to the month For the mont h Up to the month For the month Up to the month For the month Up to the month No. Amt. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 5.3 The nodal officers
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icable) 5. Address 6. Details of locations within a State/Union territory where activity of distribution of free food to public is undertaken 7. Unique Enrollment Number allotted by the Ministry of Culture 8. Date of issue of unique enrollment number by the Ministry of Culture 9. Name of the authorized person 10. Email Address of the authorized person 11. Mobile Number of the authorized person 12. Bank Account Details (add more if required) Verification: I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature of the authorized person Place: Date: Name of authorized person: Designation/Status FORM SBY-02 Seva Bhoj Yojna-Unique Identification Number (SBY-UIN) 1. Name of the charitable/religious institution 2. Type of entity (as per para 6 (i) of the Guidelines on the Scheme for Financial Assistance under Seva Bhoj Yojna issued by the Ministry of Culture, vide
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mbursement Integrated Tax claimed as reimbursement (50% of the Integrated Tax paid) Total tax claimed as reimbursement (5+ 6) 1 2 3 4 5 6 7 10. Details of Bank Account: Sl. No. Details 1. Bank Account Number 2. Bank Account Type 3. Name of the Bank 4. Name of the Account Holder/Operator 5. Address of Bank Branch 6. IFSC 7. MICR 11. Verification I/we _______ as an authorized signatory of << Name of organization >> hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. That I/we are eligible to claim financial assistance under the Seva Bhoj Yojna and that I/we satisfy all the conditions as provided in para6 of the Guidelines on the Scheme for Financial Assistance under Seva Bhoj Yojna issued by the Ministry of Culture, vide F.No. 13-1/2018-US (S&F) dated 01.08.2018. That the amount of tax claimed as reimbursement has been paid by us/me to the supplie
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ax paid on the purchase of the specified items during the quarter for which the claim is filed; b) The institution is involved in charitable/religious activities and the specified raw food items have been used for only distributing free food to the public/devotees during the claim period. c) the reimbursement claimed in the current quarter/year is not more than the purchases in the previous corresponding quarter/year plus a maximum of 2.5%/10% for the current quarter/year, as the case may be. d) The charitable/religious institution is using the specified items only for distributing free food to public/devotees etc during the claim period. e) The claimant fully satisfies the conditions laid down in para 6 of the Guidelines on the Scheme for Financial Assistance under Seva Bhoj Yojna issued by the Ministry of Culture, vide F.No. 13-1/2018-US (S&F) dated 01.08.2018. FORM SBY-04 Acknowledgment Applicant‟s Name: SBY-UIN: Acknowledgement Number : Applicant‟s Name : Your appli
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ned 3. Amount rejected 4. Reason(s) for rejection, if any 5. Net amount to be paid to the claimant I hereby sanction an amount of Rs. _________ to M/s___________having SBY-UIN as the amount of central tax and centre‟s share of integrated tax to be reimbursed under the Seva Bhoj Yojna Scheme, out of a total amount of Rs. _______ claimed vide application no. __________ received in this office on ______________, for the claim period ________________. The amount payable will be debitable to the Functional Head ************ under Grant No….. of Ministry of Culture for the Financial Year……………, under which the budget has been authorized by the Ministry of Culture to the Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance. I hereby reject an amount of Rs. _________ from the said claim amount for reasons elaborated at Sl. No. 4 of the table above. Date: Place Signature : Name: Designation: Office Address: FORM S
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Address: To ___________ (SBY-UIN) ___________ (Name) ____________ (Address) F. No. 13-1/2018-US (S&F) Government of India Ministry of Culture P. Arts Bureau **** Puratatva Bhawan, GPO Complex, INA, New Delhi. 1st August, 2018 GUIDELINES ON SCHEME FOR FINANCIAL ASSISTANCE UNDER SEVA BHOJ YOJNA 1. TITLE The scheme shall be known as SEVA BHOJ YOJNA . The Scheme shall be applicable within the territorial jurisdiction of India. The Scheme will remain open from 1st to 15th of every month. Thereafter, the scrutiny of the applications received will be carried out by duly constituted committee on monthly basis. 2. OBJECTIVE Under the Scheme of Seva Bhoj Yojna Central Goods and Services Tax (CGST) and Central Government‟s share of Integrated Goods and Services Tax (IGST) paid on purchase of specific raw food items by Charitable/Religious Institutions for distributing free food to public shall be reimbursed as Financial Assistance by the Government of India. 3. SCOPE This is a Central S
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es The total amount of CGST and Central Government‟s share of IGST that would be reimbursed on purchases in the Financial Year 2019-20 will be capped at a maximum of 10% of the current financial year i.e. 2018-19. 6. CRITERIA FOR FINANCIAL ASSISTANCE i) A Public Trust or society or body corporate, or organisation or institution covered under the provisions of section 10 (23BBA) of the Income Tax Act, 1961 (as amended from time to time) or registered under the provisions of section 12AA of the Income Tax Act, 1961, for charitable/religious purposes, or a company formed and registered under the provisions of section 8 of the Companies Act, 2013 or section 25 of the Companies Act, 1956, as the case may be, for charitable/ religious purposes, or a Public Trust registered as such for charitable/religious purposes under any Law for the time being in force, or a society registered under the Societies Registration Act, 1860, for charitable/religious purposes. ii) The applicant Public Tru
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State Government for the purpose of distributing free food: self- certificate. vi) The institutions shall serve free food to at least 5000 people in a calendar month. vii) The Institution/Organization blacklisted under the provisions of Foreign Contribution Regulation Act (FCRA) or under the provisions of any Act/Rules of the Central/State Government shall not be eligible for Financial Assistance under the Scheme. 7. PROCEDURE FOR ENROLMENT There shall be one time enrolment for eligible Charitable/Religious Institutions who apply under Seva Bhoj Yojna Scheme . The Ministry of Culture will enrol eligible Charitable/Religious Institutions for a time period ending with Finance Commission period i.e. till 31.3.2020 and subsequently the enrolment may be reviewed / renewed by the Ministry, subject to the performance evaluation of the institutions. Charitable/Religious Institution shall first register with Darpan Portal of NITI Aayog and get Unique ID generated by Darpan Portal (if not alread
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ay of application and providing free food to at least 5000 people in a month. (viii) Certificate from District Magistrate indicating that the institution is involved in charitable/religious activities and is distributing free food to public/devotees etc. since last three years atleast on daily/monthly basis. (ix) PAN/ TAN Number of the institution/ organization. (x) List of locations where free food is being distributed by the institution. (xi) Number of persons being served free food by the Institution in previous year – self declaration. (xii) Bank Authorization Letter as per prescribed format. All applications along with supporting documents received online from the institutions in the Ministry shall be examined by a Committee constituted for the purpose. Incomplete applications not supported by required documents will be summarily rejected and only eligible charitable/religious institutions will be permitted to claim Financial Assistance as reimbursement of CGST and Central Governm
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Tax officer: After enrolling with the Ministry of Culture, the applicant shall submit an application in a specified form along with a copy of the registration certificate issued by the Ministry of Culture to the nodal Central Tax officer in the State/UT. The nodal Central Tax officer on receipt of the application and registration certificate, shall generate a Unique Identity Number (UIN) and communicate the same to the applicant. (iii) Timelines for refunds: All applications for reimbursements shall be submitted on a quarterly basis in a specified form and manner before the expiry of six months from the last day of the quarter in which the purchases have been made. (iv) Documents to be submitted: The following documents shall be submitted along with the application form: • Invoices issued by the suppliers for the purchases of specified items in para no. 5 above. • The Unique enrolment number allotted by Ministry of Culture and UIN allotted by the Central Tax authority should
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by the beneficiary institutions, at the beginning of next financial year, to the Ministry as per the following format: Location of Free Food Services: Cost of the Food items excluding GST: GST levied: Total GST paid (CGST,SGST/UTGST,IGST and amount of Financial Assistance released by ministry: No. of days Free food was provided in a calendar month (month-wise) No. of persons who were provided Free Food in a calendar month (month-wise) At least 12 photographs (taken on monthly basis) of Free Food Services: 11. INCOMPLETE APPLICATIONS Incomplete applications not supported by the required documents and applications received without recommendation of the prescribed authority will be summarily rejected. 12. RELEASE OF FUNDS UNDER THE SCHEME: The funds will be released to the institutions as per the claims verified and passed by the GST authorities. The Refund Sanction Order will be issued by the GST Authority. 13. INSPECTION AND MONITORING Inspection would be carried out by Ministry officia
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escribed by the Ministry. The assistance provided by the Ministry of Culture shall be recovered with penal interest, apart from taking criminal action as per law. ************************* Annexure – B List of Nodal Officers S.No. State/UT Nodal Commissionerate Contact Address of the Commissionerate Nodal Officer Phone number and E-mail id of Nodal Officer 1 Andhra Pradesh Guntur CGST GST Bhavan, Kannavarithota, Guntur522004 Mr. K. Mahipal Chandra, Assistant Commissioner 0863-2234713, mahipal.chandra@gov.in 2 Andaman & Nicobar Islands Haldia Assistant Commissioner of Central Tax. A & N Division, Kandahar Marg (VIP Road), Port Blair – 744103 Mr. T Inigo, Assistant Commissioner, Andaman & Nicobar Inigo.timothy@gov.in 3 Arunachal Pradesh Itanagar CGST &CX Commissionerate, Itanagar791110 Mr. N.K.Nandi, Assistant Commissioner 0360-2351213, nknandi2014@gmail.com 4 Assam Dibrugarh CGST & CX Commissionerate, Dibrugarh-786003 Mr. B.B.Baruah, Assistant Commissioner 0373-23140
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cegate.gov.in 11 Goa Goa GST Bhavan, EDC Complex, Patto, Panaji403001 Mr. S. K. Sinha, Additional Commissioner 0832-2437190, sanjay1.sinha@icegate.gov.in 12 Gujarat Gandhinagar O/o the Commissioner, CGST, Gandhinagar Custom House,Near All India Radio, Navrangpura, Ahmedabad-380009. Dr. Amit Singal, Joint Commissioner 079-27540424, singalamit@rediffmail.com 13 Haryana Gurugram Plot No. 36-37, Sector-32, Gurugram Mr. Raj Karan Aggarwal, Assistant Comissioner 0124-2380269, Aggarwalrajkaran@gmail.com 14 Himachal Pradesh Shimla Camp at Plot No. 19 Sector 17-C, C.R Building Chandigarh Mr.Nikhil Kumar Singh, Assistant Commissioner 0172-2704196, nikhil.singh@icegate.gov.in 15 Jammu and Kashmir Jammu OB-32, Rail Head Complex, Jammu Mr.Jaypal J, Assistant Commissioner 0191-2475320, prakash.online1984@gmail.com 16 Jharkhand Ranchi 5th Floor, C.R.Building, 5- A, Main Road, Ranchi834001 Mr. Debabrata Chatterjee, Assistant Commissioner 0651-2330218, debabrata.chaterjee@gmail.com 17 Karnataka Bengalu
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aya Shillong CGST & CX Commissionerate, Shillong793001 Mr. Om Prakash Tiwary, Assistant Commissioner 0364-2506758, tiwary.op@gov.in 24 Mizoram Aizawl CGST & CX Commissionerate, Aizawl796001 Mr. L.Ralte, Deputy Commissioner 0389-2346515 , lal.ralte@icegate.gov.in 25 Nagaland Dimapur CGST & CX Commissionerate, Dimapur-797112 Mr. Gopeswar Chandra Paul, Assistant Commissioner 0386-2351772, paul.gopeswar3@gmail.com 26 NCT of Delhi Delhi (South) 2nd & 3rd Floor, EIL Annexe Building, BhikajiCama Place, New Delhi, Delhi 110066 Ms. Priyanka Gulati, Assistant Commissioner 011-40785842 shikhar.pant@gov.in 27 Odisha Bhubaneshwar C.R. Building, (GST Bhawan),RajaswaVihar, Bhubaneshwar-751007 Mr. Sateesh Chandar, Joint Commissioner 0674-2589694 sateesh.chandar@nic.in 28 Puducherry Puducherry I, Goubert Avenue (Beach Road), Puducherry -605001. A. Syamsundar, Joint Commissioner 0413-2224062, 0413-2331244, pondycex.gst@gov.in 29 Punjab Ludhiana Central Excise House, FBlock, Rishi Nagar,
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r Pradesh Lucknow 7-A, Ashok Marg,Lucknow-226001 Mr. Avijit Pegu, Assistant Commissioner 0522-2233001, avijit.pegu@icegate.gov.in 36 Uttarakhand Dehradun Office of the Commissioner, Central Goods & Services Tax, E- Block, Nehru Colony, Dehradun Mr. A.S. Rawat, Assistant Commissioner 0135-2668668, sanjay2.shukla@icegate.gov.in 37 West Bengal Kolkata (North) 180, Shanti Pally, Rajganda Main Road, Kolkata Mr. Shobhit Sinha, Assistant Commissioner 033-24416813, Shobhitsinha.jsr@gov.in Annexure – C Procedure for Disbursal of Financial Assistance and Accounting Seva Bhoj Yojana (SBY), Ministry of Culture version date: 10/10/2018 Pr. Chief Controller of Accounts Central Board of Indirect Taxes& Customs Department of Revenue Ministry of Finance 1. Background: The Scheme of Financial Assistance under Seva Bhoj Yojna (SBY) has been launched by the Ministry of Culture from the financial year 2018-19 vide Order No. 13-I/2018-US (S&F) dated 31st May 2018. Under this Scheme, the Governme
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ng five PAOs have been designated for making payment & accounting under the scheme: Zone PAO North PAO, Customs, Amritsar (Code 050240) East PAO, GST, Kolkata II (Code 052679) West PAO, Nasik (Code 054975) South PAO, Tirupati (Code 055240) Central PAO, GST, Delhi (Code 051493) The zone-wise grouping of States & 8 UTs against the designated zonal PAOs is attached at Annexure A 4. Creation of DDOs for processing of claims under the Scheme: i) State/UT-wise new DDOs (36 in nos.) will be created which will be duly mapped with the 5 PAOs (as per Point 3 above). Existing DDOs authorized for payment to the UIN entities may operate as DDOs for processing of payments under the SBY scheme also but with new DDO Codes. ii) Request for opening of new DDO Code will be forwarded to the Accounts Officer (Revenue Coordination), O/o Pr. Chief Controller of Accounts, Central Board of Indirect Taxes, 1st Floor, DGACR Building, I.P. Estate, New Delhi 110002 in the Format as given in Annexure B unde
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hall, in their capacity as Sanctioning Authority, act as Program Division (PD) on PFMS platform iii) Where upon examination of the application of refund by the charitable institutions, the nodal officer is satisfied in respect of the correctness of the claim and that the reimbursement is due and payable to the applicant, he shall issue a sanction order in FORM SBY05 rejecting; or otherwise sanctioning the amount of reimbursement with full details of the Grant No. and the functional head (of Ministry of Culture) under which the amount is to be disbursed by the PAO. The Nodal Officer shall also issue the Payment Advice addressed to the concerned PAO in FORM SBY06. 6. Preparation of Bill by DDO & Payment by PAO under the Scheme: i) The Nodal Officer, in the capacity of Sanctioning Authority (recognized on PFMS as Program Division), shall ensure the availability of budget on PFMS, and thereafter enter the Sanction details (SBY05) and the details of Payment Advice (SBY06) as required in
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r the Accounting Rules and fresh authorization from the budget of subsequent financial year would be required to pass the bills received in the new financial year. v) The bills pending with the PAO at the end of a financial year for want of budget shall be returned by the PAO and the bills with revalidated Sanction Order (SBY05) shall be forwarded to the concerned PAO after the Letter of Authorization for allocation of budget to CBIC is provided in the next financial year. vi) No manual payment will be allowed in the system. 7. Responsibilities of the PAOs under the Scheme: i) Periodical Reports (Monthly/Quarterly) will be generated by the designated PAOs and shared with the Pr. A.O, CBIC. The Pr. Accounts Office shall further share the report with the Pr. Accounts Office, Ministry of Culture for reconciliation purposes. ii) In the case of authorized budget is exhausted, the payments will not be made by the PAO till the budget is augmented by Ministry of Culture. iii) At the end of fin
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