Kal Aaj aur Kal: Musical Tribute to The Legendary Kapoors in Goa

awards to his name.

Music & U, in association with ZiyPra Ayurveda, proudly presents "Kal Aaj aur Kal - Musical Bits of the Legendary Kapoors" at Ravindra Bhavan Margao, Goa.

This captivating event is set to take place on 28th July at -6:45 PM, celebrating the extraordinary legacy of the Kapoor family.

The Kapoors, a four-generation lineage of iconic superstars, have left an indelible mark on Indian cinema Prithviraj Kapoor, the patriarch, laid the foundation by establishing Prithvi Theatre in

1 9 4 2 , w h i c h s h o w c a s e d remarkable productions across the country Raj Kapoor, a cinematic visionary, furthered the family's success by establishing RK Films, producing 21 films. Notably, two of their productions received National Awards for Best Feature Film, while three were honoured with Filmfare Awards for the same category.

The Kapoor family's multifaceted talent extends to individuals like Shashi Kapoor, who began his acting career at a tender age, leaving an impressive body of work spanning several decades.

Shammi Kapoor, known as the Elvis Presley of India, mesmerized audiences with his energetic dance numbers from the '50s to the '70s.

Raj Kapoor's sons, Rishi Kapoor and Randhir Kapoor, dominated the film industry until the '80s.

Rishi Kapoor, starting as a child artist, earned recognition and a c c l a i m t h r o u g h o u t h i s remarkable 50-year career, with numerous National and Filmfare

With an illustrious cinematic journey spanning nine decades, the Kapoor family has created u n f o r g e t t a b l e m o v i e s , enchanting music, and timeless songs that have resonated with audiences globally. Music & U takes immense pride in presenting a three-hour musical concert, featuring the evergreen songs picturized on the late legendary actors: Prithviraj Kapoor, Raj Kapoor, Shammi Kapoor, Shashi Kapoor, and Rishi Kapoor. This grand event will showcase t h e i n c r e d i b l e t a l e n t s o f renowned singers from Goa, m e s m e r i z i n g v o i c e s f r o m Karnataka and Mumbai, and a skilled music team hailing from Goa. The lineup of performers includes Anit Chand, Sinchan Dixit, Sanjay Korgaokar, Sudhakar Shanbhag, Shakil Ahmed, and Vibha Algundgi.

Don't miss this enchanting musical extravaganza, where the timeless melodies of the Kapoor family will transport you through the golden era of Indian cinema. Join us at Ravindra Bhavan Margao, Goa, and immerse yourself in the magical world of the legendary Kapoors.

IMPORTANT COMPLIANCES TO BE COMPLETED BEFORE 30.06.2023

CA Gaurav Kenkre is a CA in practice for the last 11 years. He is a regular speaker at various professional organizations, trade bodies, MNCs and Government bodies. He also writes regularly in local as well as national publications. Besides this he holds various positions in bodies such as ICAI, GCCI, College bodies, Rotary etc.

In the previous edition we had discussed the essential ingredients which makes one liable for GST We were to continue the discussion in this edition, however there are certain important compliances which are due by the end of this month, hence we will focus on them.

Most importantly, these compliances are one-time b e n e f i t s g i v e n b y t h e Government to taxpayers who may have missed out on doing them earlier. Hence it is all the more crucial to complete them in the given time frame.

1. Registered persons who failed to furnish the annual return (GSTR-9) by the due date for any of the financial years 2017-18, 2018-19, 201920, 2020-21 or 2021-22 can avoid hefty late fees. They need to furnish the pending annual returns between 1st April 2023 to 30th June 2023. If this is done, then the total amount of late fee under section 47 of the said Act payable in respect of the said return, shall stand waived which is in excess of ten thousand rupees (Rs 10000 CGST+ Rs 10000 SGST) Therefore such people can do the compliance at reduced late fee of only Rs 20000 in total as against much higher amounts.

2. Once GST registration is cancelled, a final return called GSTR 10 is to be filed. Sec. 45 of CGST Act states that every registered person whose registration is cancelled or surrendered, must furnish a final return in Form GSTR-10 within 3 months of the date of cancellation or the date of cancellation order, whichever is later. For registered persons who failed to furnish the final return (GSTR-10) in the past, heavy late fees apply. The current late fees are Rs

100 per day of delay, subject to maximum of Rs 5,000. Similar provisions exist in the SGST. Thus the total late fees accumulate to Rs. 200 per day subject to maximum of Rs 10,000. Now, if such persons f i l e t h e i r G S T R 1 0 b y 30.06.2023, then the late fee payable shall be restricted to Rs. 1000 only.

3. The next relief has been g i v e n t o C o m p o s i t i o n taxpayers who have not filed their annual return in FORM GSTR-4 for F.Y. 2017-18, 201819, 2019-20, 2020-21 & 202122 till date. Where there is additional tax payable as per

GSTR-4, maximum late fee is capped at Rs 500 (250+250). To avail this benefit, the taxpayer must file GSTR-4 between 1st April 2023 to 30th June 2023

4. A registered person, whose registration has been cancelled on or before 31st December 2022 for non-filing of returns and who has failed to apply for revocation of cancellation within 30 days from the date of service of cancellation order, has also been granted relief.

Such person must file all pending returns, making payment of taxes due as per such returns, along with applicable interest , penalty and late fee. Thereafter, he must apply for revocation of cancellation of registration on or before 30th June 2023. No further extension of time period for filing application for revocation of cancellation shall be available.

Above are some of the i m p o r t a n t t i m e - l i m i t extensions granted by the Government, with benefit of highly reduced late fee. It is prudent for all taxpayers to c h e c k t h e i r p e n d i n g compliances and take benefit of above schemes.

Importance Of Exercise For Seniors

Regular exercise strengthens your heart and lungs and it can strengthen bones, slowing down the process of osteoporosis. It can help you move easily by keeping your joints, tendons and ligaments more flexible. Can help you lose weight when combined with good eating habits or maintain ideal weight by burning excess calories and promote sense of well being.

Norbert D’Souza

MENTAL WELL-BEING: Exercise has a positive impact on mental health and well-being. It stimulates the release of endorphins, which are natural mood boosters, leading to reduced symptoms of anxiety and depression. Regular exercise also promotes better sleep quality, cognitive function, and overall cognitive health.

S O C I A L E N G A G E M E N T : P a r t i c i p a t i n g i n e x e r c i s e programs or group activities provides opportunities for social interaction and helps combat feelings of isolation or loneliness, which can be common among seniors. Group exercises, such as group walks or fitness classes, create a sense of community and provide emotional support.

Exercise is incredibly important for seniors as it offers numerous physical, mental, and emotional benefits Here are some key reasons why exercise is crucial for the elderly:

PHYSICAL HEALTH: Regular exercise helps maintain and improve overall physical health. It enhances cardiovascular fitness, strengthens muscles and bones, and improves balance and flexibility. This, in turn, reduces the risk of chronic conditions like heart disease, diabetes, osteoporosis, and falls.

Weight management: Exercise plays a vital role in weight management by increasing metabolism, burning calories, and maintaining a healthy body weight Maintaining a healthy weight helps prevent obesityrelated health problems and reduces strain on joints. ENHANCED MOBILITY AND u l a r physical activity helps seniors maintain or improve their mobility and independence. It strengthens muscles, increases joint flexibility, and improves coordination, allowing seniors to perform daily a c t i v i t i e s w i t h e a s e a n d confidence.

DISEASE PREVENTION: Exercise has been linked to a reduced risk of various chronic conditions, including heart disease, stroke, high blood pressure, type 2 diabetes, certain types of cancer, and cognitive decline. Engaging in regular physical activity can significantly lower the risk of developing these diseases.

C O G N I T I V E F U N C T I O N : Exercise has been shown to have positive effects on cognitive function and can help prevent or delay age-related cognitive decline It improves memory, attention, and problem-solving skills by increasing blood flow to the brain and promoting the growth of new brain cells. It is important for seniors to consult with their doctor before starting any exercise program to ensure it is safe and suitable for their individual needs and m e d i c a l c o n d i t i o n s . A c o m b i n a t i o n o f a e r o b i c exercises, strength training, flexibility exercises, and balance a c t i v i t i e s i s g e n e r a l l y recommended for older adults to achieve maximum benefits."