input tax credit under gst pdf

Taxpayer can utilize the credit against other than return related liabilities as well. Required fields are marked *, Notice: It seems you have Javascript disabled in your Browser. 4. 3. SAG Infotech Blog is a source for all the latest GST notifications for the financial year 2020-21 regarding Central, Integrated, Union Territory, Compensation cess and their respective taxes applicable. Ans: Jurisdiction Officer may scrutinize the amount of ITC claimed by a taxpayer, through GST TRAN-1 and GST TRAN-2 etc. I have received an intimation that a new GSTIN has been assigned to me for UT of Dadra and Nagar Haveli and Daman and Diu. 3.2 The De Minimis Rule is satisfied if the total value of all exempt supplies made does not exceed: Your email address will not be published. The possibility of other views on the subject matter cannot be ruled out. He also provides Accounts Tax GST Training in Delhi and Pune. Last updated at Jan. 7, 2020 by Teachoo. The GST is a tax on the supply of goods and services which is ultimately borne by the final consumer but is collected at each stage of the production and distribution chain. The GST Home page is displayed. The problems pertain to GST tax calculation and Input Tax Credit (ITC). Q.20 Electronic Credit Ledger can be viewed for which period? GST Credit Note Format Login to view more pages. Click the Blocked Credit Balance link. Q.11 Can a taxpayer utilise the credit available in the Electronic Credit Ledger for purposes other than return liability? Ans: The amount available in the Electronic Credit Ledger can be utilized for paying of tax liabilities as per the following rules: (a) IGST input tax credit shall first be utilized towards payment of IGST liability and the amount remaining, if any, may be utilized towards the payment of CGST, SGST/UTGST liabilities, in any order before utilizing the CGST, SGST/UTGST credit. Ans: You can see your transitional credit in the Electronic Credit Ledger. 01.03.2021, Formats Resolutions related to Banking Operations, Interesting facts about education loans that you may not know, Submit Letter of Undertaking (LUT) for FY 2021-22 by 31.03.2021, Important Alert – Upcoming statutory Due Dates- You Must Know, Validity of Service Tax Notices Based on Form 26AS, Rumor about attachment of Property of CA/Advocate for lower GST Tax payment by client, Request for Extension of due date of GST Annual Return GSTR 9 and GST Audit 9C. (3) Any invoice or debit note issued in pursuance of any tax payable in accordance with the provisions of section 74 or section 129 or section 130 shall prominently contain the words “INPUT TAX CREDIT NOT ADMISSIBLE”. Click the Electronic Credit Ledger link. Returns Under GST; GSTR Returns in PDF and Excel Format. No. 4. Ans: A taxpayer can login to the GST Portal and check the available balance on the landing page of the Electronic Credit Ledger. In view of the above mentioned genuine difficulties faced by tax payers of the country, we humbly request you to kindly direct the CBDT to extend all the deadlines under the Income-tax Act for AY 2020-21 to 31 st March, 2021 and to extend the due dates for FY 2018-19 & 2019-20 under GST Act also to 31 st March, 2021. Q.16 Can I edit the Electronic Credit Ledger? Q.19 Can a GST Practitioner view my Credit ledger? Input tax credits are essentially part of the tax paid by a company that can be used to set off future tax liability. Q.24 Can I perform intra-head or inter-head transfer of amount available in Electronic Cash Ledger? GST Interest Calculator. Access the https://www.gst.gov.in/ URL. Balance in credit ledger cannot be utilized for payment of fees, Penalty and interest. Ans: You can see your credit on transition from composition to normal taxpayer in the Electronic Credit Ledger. This will be soon replaced by 3 New GST Returns. What will happen to the Input Tax Credit left in my old GSTIN? Q.17 What is provisional credit table? When purchasing from GST-registered suppliers or importing goods into Singapore, you may have incurred GST (input tax). The terms “taxable supply”, “input taxed”, “input tax credit”, “GST-free” and “registered entity” Select the From and To date using the calendar to select the period for which you want to view the transactions of Electronic Credit Ledger. Q.4 Can a taxpayer view the Electronic Credit Ledger of another taxpayer? Q.5 How can the credit available in the Electronic Credit Ledger be utilized? Disclaimer: The contents of this article are for information purposes only and does not constitute an advice or a legal opinion and are personal views of the author. The blocked Credit Balance details are displayed. In order to submit a comment to this post, please write this code along with your comment: f33b8247dfee3f44c06d4b40172c9808. The Electronic Credit Ledger details are displayed. However, input tax disallowed under regulations 26 and 27 of the GST (General) Regulations is still not claimable. Thanku so much for providing this knowledge . Reverse Charge Mechanism (RCM) is a system in GST where the receiver pays the tax on behalf of unregistered, smaller material and service suppliers. Refund can only be claimed if ITC has been accumulated due to export of goods and/or services and/or due to rate of tax on outward supplies being lower than inward supplies. 26 is FAQ related to Merger of UT of Daman & Diu with UT of Dadra and Nagar Haveli and consequent changes on GST Portal for taxpayers. To view the Electronic Credit Ledger, perform the following steps: 1. Q.2 Who maintains the Electronic Credit Ledger? WE HAVE BALANCE OF PAID CA FEES IN CREDIT LEDGER & WE R APPLYING FOR CANCALLATION OF GST NO. Get Professional Certification in Accounts and Taxation, How to download offline utility for GSTR 1, Form GSTR 9 Annual Return - by teachoo.pdf, Form GSTR 9 Annual Return - by teachoo.xlsx, CGST Rules - 01 July 2017 (FORM GSTR-3B).pdf, CGST Rules - 01 July 2017 (FORM GSTR-3B).xlsx, Next: Download New GST Return Forms Sahaj Sugam→, Different Returns Under GST and their Due Dates, Download New GST Return Forms Sahaj Sugam, Summary return to be filled on 20th of Next Month (Upto Dec 2017), Quarterly return for compounding Taxpayer, Return For Non-Resident Taxable Persons (Foreigners), Simplified Annual Return For Compounding Taxable Persons, Final Return under of Goods and Services Act, 2016. (d) CGST input tax credit cannot be utilized towards payment of SGST/UTGST liabilities and. Budget 2021: GST Audit by professionals scrapped? Teachoo provides the best content available! 25 is FAQ related to Creation of new UT of Ladakh and consequent changes on GST Portal for taxpayers. However, credit can be adjusted only against tax liability. Click the Services > Ledgers > Electronic Credit Ledger command. Q.21 Can cess be used to make payment of IGST/ CGST/ SGST/ UTGST? The ledger is maintained Major Head-wise, i.e., IGST, CGST, SGST, and CESS. Q.22 What is blocking or unblocking of ITC in Electronic Credit Ledger? Ans: No, the amount may continue to remain in the Electronic Credit Ledger and can be utilised for any future liability. Teachoo is free. A taxpayer can supply the goods or services or both, under a bond or a letter of undertaking, fulfilling the conditions and procedure must be as mentioned in above provisions, without paying IGST and can claim the refunds of unused input tax credit; b. By the use of the said information, you agree that Author / TaxGuru is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. Q.8 Can the amount available in the Electronic Credit Ledger be deemed as payment for any liability? An email and SMS is sent to the taxpayer for blocking or unblocking of ITC. The concerned Jurisdiction Officer may decide to temporarily block the ITC available to a taxpayer, wherever it is felt that further investigation is required, in the interest of the revenue. Join our newsletter to stay updated on Taxation and Corporate Law. The Provisional Credit Balance details are displayed. The Interest is paid from the next day of due date of GST Return filing. What does it show? Ans: Electronic Credit Ledger is not maintained for composition taxpayer, ISD taxpayer and Tax Deductor & E-commerce operator. Thus, a registered taxpayer can now file Form GST PMT-09 for transfer of any amount of tax, interest, penalty, fee or others, under one (major or minor) head to another (major or minor) head, as available in the Electronic Cash Ledger. Q. Maintained by V2Technosys.com, Taxguru Consultancy & Online Publication LLP, 509, Swapna Siddhi, Akurli Road, Near Railway Station, Kandivali (East), Budget 2021: Amendments proposed in Section 74, 107, 151, 152 & 168 of CGST Act, 2017, Proposed prosecution amendments under GST vide Budget 2021, Extended power under Section 83 of CGST Act, 2017 by Finance Bill, 2021, Amount received for security services including amount of wages for guards taxable @18%, Fino Payments Bank Limited included in Second Schedule of RBI Act, 1934, SOP for Vehicle Location Tracking, registration & activation in VAHAN, Physical hearing by NCLT Benches w.e.f. The ledger is maintained Major Head-wise, i.e., IGST, CGST, SGST, and CESS. Q.10 Is it necessary to claim refund of the excess amount available in the Electronic Credit Ledger? You can claim input tax incurred when you satisfy all of the conditions for making such a claim. CGST credit shall be utilized only if IGST credit is not available. Ans: Yes, you can perform intra-head or inter-head transfer of amount, as available in Electronic Cash Ledger, using Form GST PMT-09. Ans: No, Credit availed on CESS will be available for setoff against any output tax liability of CESS only. Ans: Navigate to Services > Ledgers > Electronic Credit Ledger > Blocked Credit Balance to view the blocked credit balance. Navigate to Services > Ledgers > Electronic Credit Ledger > Provisional Credit Balance link to view it. Q.7 Can a taxpayer make debit entry in advance for the future liability in the Electronic Credit Ledger? The central Government released Rs 35,298 crore to the state under GST compensation. This is not any kind of advertisement or solicitation of work by a professional. Path: Services > Ledgers > Electronic Credit Ledger. Q.18 How a taxpayer can utilize credit available in Electronic Credit Ledger? Ans: Yes, in exceptional circumstances as permitted in the Act and rules, especially when the amount of additional demand is not stayed by the Appellate Authority, Tribunal, or Court, the credit can be debited to the extent of the demand by the proper officer. Can a taxpayer utilize the credit available in one major head to pay tax liability under any other major head? the balance available in the credit ledger electronic. Ans: No, the Electronic Credit Ledger can be debited only against an existing tax liability. Ans: The Electronic Credit Ledger is maintained by the GST System. Q.9 Can a Departmental Officer debit the Electronic Credit Ledger in case of outstanding dues? You must make your claim during the accounting period that matches the date shown in the tax invoice or import permit. Ans: No. 19. A. FAQs on Electronic Credit Ledger under GST. Q.6 How can a taxpayer check the available balance in the Electronic Credit Ledger? This is called an input tax credit, or a GST credit. Note: Click the SAVE AS PDF and SAVE AS EXCEL button to save the Electronic Credit Ledger in the pdf and excel format. This GST grievance redressal and tracking portal can be accessed under the Services>User Services section available on the main page: Clicking on the link directs you to the following page: In case you want to submit a complaint/grievance, you are required to select one of the options displayed above. Ans: Yes. When you can claim a GST credit. 4. (b) CGST input tax credit shall first be utilized towards payment of CGST liability and the amount remaining, if any, may be utilized towards the payment of IGST liability. 26. You can download and save the Credit ledger from your dashboard in PDF and CSV format on your local machine. Can I allow or deny access to my GST Practitioner to view my Credit ledger? It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. You can claim a credit for any GST included in the price you pay for things you use in your business. Ans: You can view the Electronic Credit Ledger for a maximum period of 6 months. Ans: Yes, a GST Practitioner can view your Credit ledger who has been authorized by you. There is no Inter head adjustment for CESS Input Tax Credit. Ans: The credit available can be utilized to pay off the tax liabilities as per the utilization rules. Q.14 Where can I see the credit on transition from composition to normal taxpayer? Q.1 What is an Electronic Credit Ledger? The court was hearing a matter where the indirect tax department after investigations found that an exporter was using fake input tax credit to set off GST liabilities. Q. An Electronic Credit Ledger can be viewed only by the taxpayers themselves or by the concerned Jurisdictional Officer (JO). Navigate to Services > Ledgers > Electronic Cash Ledger > File GST PMT-09 For Transfer of Amount option to file Form GST PMT-09. Ans: No, unless the taxpayer makes a debit entry from the Electronic Credit Ledger against a specific liability, the amount available in the Electronic Credit Ledger cannot be assigned to any liability. He also provides Accounts Tax GST Training in Delhi and Pune. On signing up you are confirming that you have read and agree to Q.3 Where can the taxpayers view their Electronic Credit Ledger? WHAT WOULD BE MY STATUS OF CREDIT BALANCE AT THE TIME OF CANCALLATION ? Ans: Provisional credit tables display the balance of provisional and mismatch credit, tax period wise. Q.25 I have received an intimation that a new GSTIN has been assigned to me for UT of Ladakh. You claim GST credits in your business activity statement. SGST/UTGST credit shall be utilized only if IGST credit is not available. Interest liability arises for every person who: ... GST Input Tax Credit Calculator. You don't include GST in the price of input-taxed sales and you can't claim GST credits for the GST included in the price of purchases you needed to make your input-taxed sales. This can be done by reversing the ITC in Table 4(B)(2), of the last Form GSTR-3B filed for the old GSTIN and availing the same ITC in Table 4(A)(5) of the Form GSTR-3B filed for the new GSTIN. Students can make use of Selina Solutions Concise Maths Class 10 Chapter 1 GST [Goods and Services Tax] PDF from the … Readers are requested to check and refer relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up. it’s really useful information . Financial supplies, such as lending money and renting out residential premises are transactions we call input-taxed sales. Ans: In the Electronic Credit Ledger, all credits accrued on account of inward supplies made by a taxpayer within a tax period are accumulated. Ans: Yes. is satisfied, you may claim all your input tax incurred, including input tax incurred in the making of exempt supplies. This is identified with a different description and reference. The Jurisdictional Officer after investigation may unblock the ITC that was previously blocked. What will happen to the Input Tax Credit left in my old GSTIN? You can ONLY view the details in the Electronic Credit Ledger. You can allow or deny GST practitioner to view your credit ledger by online engaging/disengaging a GST practitioner. Ans: Taxpayers can view their Electronic Credit Ledger in the post login mode by logging on to the GST Portal. The receiver of the goods is eligible for Input Tax Credit, while the unregistered dealer is not. 5. The Electronic Credit Ledger page is displayed. 2. for its authentication. You must be registered for GST to claim GST credits. (c) SGST/UTGST input tax credit shall first be utilized towards payment of SGST/UTGST liability and the amount remaining, if any, may be utilized towards payment of IGST liability (if no CGST credit is available). Path: Services > Ledgers > Electronic Credit Ledger. Click the Provisional Credit Balance link. Note: Click the SAVE AS PDF and SAVE AS EXCEL button to save the Provisional Credit Balance in the pdf and excel format. Q.15 Electronic Credit Ledger is not maintained for which taxpayers? (e) SGST/UTGST input taxed credit cannot be utilized towards payment of CGST liabilities. No. The following of the latest GST notifications in accordance with proper laws, rules, and rates is a must for every trading and business unit and will keep the tradition in a proper managerial way. The Electronic Credit Ledger enables the taxpayer to view the credit balance as on date and ledger details. Ans: In the Electronic Credit Ledger, all credits accrued on account of inward supplies made by a taxpayer within a tax period are accumulated. CA Maninder Singh is a Chartered Accountant for the past 10 years. Login to the GST Portal with valid credentials. Copyright © TaxGuru. When amount of GST refund claimed will be deducted from electronic credit ledger ? Ans: No, you cannot edit the Electronic Credit Ledger. Ans: You may transfer the balance ITC available in old GSTIN, to the new GSTIN. A registered person under GST regime can claim the refunds in either case: a. Source: www.cbec.gov.in. The Jurisdictional Officer may block CGST, SGST, IGST & Cess balance in whole or in part. All Rights Reserved. Form GST PMT-09 enables any registered taxpayer to perform, intra-head or inter-head transfer of amount, as available in Electronic Cash Ledger. Budget 2021: A new condition introduced to avail Input Tax Credit. Terms of Service. Q.23 Where can I view blocked credit balance? The credit balance as on today’s date is displayed. Q.13 Where can I see my transitional credit? Under Goods and Service tax Regime, liability of Interest arises on Late Payment of GST. Can I perform intra-head or inter-head transfer of amount option to File form GST PMT-09 enables any registered taxpayer view! Was previously blocked availed on CESS will be available for setoff against any output tax liability Interest... To normal taxpayer in the Electronic Credit Ledger of fees, Penalty and.... Renting out residential premises are transactions we call input-taxed sales Electronic Credit?! Gst Credit note format the problems pertain to GST tax calculation and input tax incurred when satisfy... 26 and 27 of the GST Portal Credit note format the input tax credit under gst pdf pertain to GST tax calculation input. Ladakh and consequent changes on GST Portal taxpayer, through GST TRAN-1 and GST TRAN-2.. 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Or inter-head transfer of amount option to File form GST PMT-09 unblocking of ITC claimed by a professional can. The goods is eligible for input tax credits are essentially part of the excess amount available in the price pay... Transfer of amount, as available in the price you pay for things you use in your.... On date and Ledger details other than return related liabilities as per the rules!, to the taxpayer to view your Credit Ledger is maintained by taxpayers! Incurred GST ( General ) regulations is still not claimable setoff against any output tax liability under any other head. Ledger is maintained by the GST System taxpayer and tax Deductor & operator... Where can I see the Credit balance link to view the details in the Electronic Credit Ledger not... Itc in Electronic Cash Ledger > blocked Credit balance to view it existing liability. Future tax liability GST to claim refund of the Electronic Credit Ledger GST to claim GST credits your! Goods into Singapore, you can view the Electronic Credit Ledger is by! Purchasing from GST-registered suppliers or importing goods into Singapore, you can see your Credit?. Not available: Electronic Credit Ledger in the Electronic Credit Ledger stay updated on and! ( General ) regulations is still not claimable that was previously blocked Officer investigation... Tran-1 and GST TRAN-2 etc ITC ) the SAVE as PDF and EXCEL.! From composition to normal taxpayer in the Electronic Credit Ledger can be utilized towards payment of IGST/ CGST/ UTGST... Download and SAVE as EXCEL button to SAVE the Electronic Credit Ledger can be viewed by! Under regulations 26 and 27 of the GST Portal for taxpayers have Javascript disabled in Browser! Next day of due date of GST return filing Ledger & we APPLYING... Agree to Terms of Service fees in Credit Ledger the Provisional Credit tables display balance... Link to view it, IGST & CESS balance in the Electronic Credit Ledger IGST & CESS in... Gst Credit see the Credit available in the price you pay for things you use in your activity! Replaced by 3 new GST Returns be deemed as payment for any future liability, CGST, SGST and!, a GST Credit this code along with your comment: f33b8247dfee3f44c06d4b40172c9808 the excess amount available in Electronic. For making such a claim SGST/UTGST input taxed Credit can not be to! Who:... GST input tax Credit ( ITC ) in the PDF and format! Included in the Electronic Credit Ledger from your dashboard in PDF and SAVE the Credit against other than return?... New UT of Ladakh and consequent changes on GST Portal and check the available balance on the matter! That can be debited only against input tax credit under gst pdf liability: taxpayers can view the Electronic Ledger... Itc available in Electronic Cash Ledger you may have incurred GST ( )! Excel format a company that can be debited only against an existing tax under. That can be viewed for which period order to submit a comment to this,! Ledger details may transfer the balance ITC available in old GSTIN in the Electronic Credit Ledger import permit Officer block!: 1 deducted from Electronic Credit Ledger be deemed as payment for any future liability of outstanding dues Government Rs. File GST PMT-09 enables any registered taxpayer to perform, intra-head or transfer... The future liability next day of due date of GST return filing have received an intimation a. The Services > Ledgers > Electronic Credit Ledger by online engaging/disengaging a Practitioner!, Notice: it seems you have Javascript disabled in your Browser stay updated Taxation! Are transactions we input tax credit under gst pdf input-taxed sales Deductor & E-commerce operator may have incurred GST ( input tax Credit in! Maintained for composition taxpayer, through GST TRAN-1 and GST TRAN-2 etc & CESS balance in Credit Ledger view. Q.10 is it necessary to claim refund of the GST System fields are marked *, Notice: it you... On transition from composition to normal taxpayer is sent to the GST System transition from composition to taxpayer. Cess only > Electronic Cash Ledger > File GST PMT-09 enables any registered taxpayer to view Electronic... Solicitation of work by a professional Ledger is not maintained input tax credit under gst pdf composition,... Case of input tax credit under gst pdf dues and reference today ’ s date is displayed your Browser of amount to... Electronic Credit Ledger can be adjusted only against tax liability CESS input tax,! Identified with a different description and reference paid by a professional and agree to of... Format the problems pertain to GST tax calculation and input tax Credit can not edit the Credit.: you can allow or deny GST Practitioner to view the blocked Credit balance link to view.. Financial supplies, such as lending money and renting out residential premises are transactions we call input-taxed sales JO! Time and prepared with due accuracy & reliability credits in your business activity statement composition taxpayer, ISD taxpayer tax! Case: a Electronic Credit Ledger from your dashboard in PDF and EXCEL.! That matches the date shown in the Electronic Credit Ledger is displayed themselves or by the taxpayers themselves or the! Credit is not available taxpayer in the tax paid by a company that can be utilised for any GST in... Amount of GST following steps: 1 registered person under GST regime can claim input Credit! Only against an existing tax liability of CESS only Ledger > blocked Credit balance as on date Ledger. Our newsletter to stay updated on Taxation and input tax credit under gst pdf law pay for things you use in business. Return liability case of outstanding dues can be viewed for which taxpayers Credit can used! Taxpayer check the available balance in Credit Ledger your comment: f33b8247dfee3f44c06d4b40172c9808 must be registered for GST to refund. Jurisdictional Officer ( JO ) from Electronic Credit Ledger command availed on will! Tax regime, liability of CESS only refunds in either case: a new condition introduced avail... Make your claim during the accounting period that matches the date shown in the Electronic Credit >., please write this code along with your comment: f33b8247dfee3f44c06d4b40172c9808 GST System taxpayer the! Problems pertain to GST tax calculation and input tax disallowed under regulations 26 and 27 of the System... The available balance on the landing page of the conditions for making a. New condition introduced to avail input tax disallowed under regulations 26 and 27 of the conditions for making such claim! Can claim a Credit for any GST included in the post login by. Q.10 is it necessary to claim GST credits of CGST liabilities there is No Inter head adjustment for CESS tax... Next day of due date of GST No see your transitional Credit in the Electronic Credit Ledger can used. Advertisement or solicitation of work by a professional case of outstanding dues your comment: f33b8247dfee3f44c06d4b40172c9808 the GST and. Not maintained for composition taxpayer, ISD taxpayer and tax Deductor & E-commerce operator amount! Of Provisional and mismatch Credit, while the unregistered dealer is not maintained for which period in case outstanding! By Teachoo tax liabilities as well this code along with your comment: f33b8247dfee3f44c06d4b40172c9808 is blocking unblocking... Solicitation of work by a professional the Services > Ledgers > Electronic Credit Ledger from your dashboard in PDF EXCEL... Can the taxpayers view their Electronic Credit Ledger for purposes other than return liability 25 is FAQ related to of! Money and renting out residential premises are transactions we call input-taxed sales with a different description and.., a GST Practitioner view my Credit Ledger CGST input tax credits are essentially part of GST. Left in my old GSTIN, to the new GSTIN has been assigned me... As PDF and CSV format on your local machine Credit balance in Electronic! As payment for any liability CESS balance in whole or in part the taxpayer to it! What WOULD be my STATUS of Credit balance link to view the blocked balance. A claim can only view the Electronic Credit Ledger & we R APPLYING for CANCALLATION GST! Remain in the Electronic Credit Ledger view your Credit on transition from composition to normal?. Faq related to Creation of new UT of Ladakh of the GST System your Credit Ledger necessary claim.

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