Some Fun GST Rules

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1. For ads in trains, Railway has to raise separate bills by dividing the ad revenue in ratio of track length for that train in each State.

2. For pamphlets to be distributed multi-state, the person giving order must inform the printer of number of pamphlets required in each State, as printer needs to raise separate bill for each State.

3. For ads printed on train tickets, allocate billings in the ratio of number of railway stations in each State.

4. For TV advertising, your channel should raise separate bills for each State by diving total billing in the ratio of its viewership in each State as per BARC figures for last week of previous quarter.

5. Where BARC figures club data for many than one State (such as Bihar & Jharkhand), further allocation to be done as per population of such States as per latest census.

6. For Internet ads, allocate billing in the ratio of number of net subscribers as per TRAI data for last quarter of preceding FY. Raise separate bills for each State and Union Territory. (Where TRAI data combines some States/UT, allocate using population as per latest census.)

7. For sms-based ads, allocate in the ratio of telecom subscribers as per TRAI Data.

These amendment to IGST Rules have been published in the Gazette on 15th November 2017 but come into effect from 1st July 2017.

Composition Scheme under GST

Few points to consider while deciding on Composition Scheme (apart from filing frequency and absence of credit) :

1. GST rates for your products and your margin: if you are dealing primarily in 12%, 18% and 28% items, you might save tax by paying Composition tax @1% on sale instead of full rate on value addition. If you are dealing in 5% GST items, composition at 1% of sale value may be costlier.

2. Tax on exempted item: Person under Composition will pay 1% on exempt items also. If you are selling both taxable and exempt items, you should estimate total impact.

3. Reverse Charge: Registered persons have to pay tax under reverse charge on all inwards (whether goods, expenses, assets) from unregistered supplier. There is no relief to Composition dealer from reverse charge. Further, since you can't claim credit for the same, it is an extra cost to you.

4. Restriction on interstate supply.

5. No relief in draft e-way bill rules.

6. Pay GST on opening stock from unregistered persons.

-CA. Sandeep Choudhary
9433359031/9564320249

On Linking Tax Credits to Payment

by CA. Sandeep Choudhary

Section 16(2)(c) of the CGST Act provides that the recipient is eligible for input tax credit only if the supplier has paid tax. This is problematic, as the supplier may be unable to make the payment in time due to transient liquidity issues. Once the supplier has informed the govt that he has made the supply, the recipient should be allowed to claim credit. Since small entrepreneurs without access to organised credit are more likely to face such issues, they may get wiped out because of this provision. 

I had flagged this issue in a June 2016 post. Recently, it has been raised again by Tejas Goenka of Tally. In this post, I examine the backdrop for introduction of this provision.  

Over the years, the CAG has been criticising the excise department for the fact that tax credit exceeds tax collected in cash. In this 2014 report (snapshot below), the CAG points out that CENVAT credit utilisation is 147% of cash collection (PLA). Note that the Govt does not respond by asking "And your point is?" but points in another direction. 

When the office of CAG first highlighted that credit utilisation exceeds cash collection, there was hue and cry over people claiming false credit. Nowadays, it does not attract attention. But "Central Excise Receipts vis-à-vis CENVAT Credit Utilised" is a permanent feature of CAG report on Excise Department (click for CAG Reports for 2014, 2015, 2016 and 2017). 

The point missed here is that any efficient tax credit chain, credit will naturally exceed revenue collected in cash. Let us take an example. 

Suppose 'A' sells goods for Rs 2 Lakh plus tax to 'B', who after some processing sells it to 'C' for Rs. 2.2 Lakhs plus tax. 'C' adds some more value to the goods and sells to the final consumer for Rs. 2.4 Lakhs plus tax. 

Taking the standard rate of 12.5%, A would have paid Rs. 25,000/- as excise duty. B took credit of this Rs, 25,000/-, charged Rs 27,500/- to 'C' and paid the difference Rs. 2,500/- in cash. 'C' took credit of Rs. 27,500/-. He charged his customer Rs. 30,000/- for tax and paid the difference of Rs. 2,500/- in cash. 

The total tax collection by Govt is Rs. 30,000/- (Rs. 25,00 from A, and Rs. 2,500 each from B and C.) Total tax credit claimed is Rs. 52,500/- (Rs. 25,000 by B and Rs. 27,500 by C). Credit claimed is 175% of tax collection in cash, though no one has claimed credit incorrectly. 

The reason is not difficult to decipher. Both B and C are claiming full credit of the tax payment of Rs. 25,000/- by A. Such a claim is integral to the basic design of tax credit chains. 

When MODVAT credit was first introduced, there were significant restrictions on taking credit, market was fragmented and credit was often lost because traders in the business chain were not registered under excise law. Over the years, as the tax credit chain became more robust, credit utilisation started exceeding tax collected in cash. 

Is there a false-claim problem in CENVAT credit?  Maybe. But it's not an inference that flows automatically from credit- collection ratio. In the simple 3-supplier example above, you get a ratio of 175%. If there are more suppliers, the ratio will increase further. 

You cannot infer 'false claims' by looking at credit- collection ratio. That ratio depends on a lot of things: whether credit chain is interrupted at any point, share of upstream and downstream supplier in value addition, number of layers of transactions in the chain, collection from. outliers (petro and tobacco products), etc.

Yet, excess of tax credit over tax collection in cash has been wrongly assumed to be necessarily evidencing false claims. CAG, excise authorities as well as parliamentarians in Standing Committees have all accepted this assumption unquestioningly year after year. And now tax credit is being linked to payment by supplier in GST. But what will happen when GST kicks in? Let's look at the current numbers.

CENVAT Credit utilisation as a proportion of cash collection peaked at 161% in FY 13-14 before falling to 108% in FY 15-16. The fall is attributed by CAG to the sharp jump in share of petroleum products in excise collections, from 48% to 69%. Notably, no credit is available on petroleum products. It may be reasonable to assume that for non-petro products, the proportion of credit utilisation to tax collected in cash continues to increase. 

In GST, as tax chains integrate across the trader-manufacturer divide as well as on interstate sales, the proportion of credit utilisation to tax collected in cash will rise dramatically. If we can touch 161% in the fragmented CENVAT regime, we may reach a figure of 500% in the integrated market GST envisages. 

How will our Govt and CAG respond to the jump in ratio of credit utilisation in GST? Will they revisit their arithmetic and understand the truth about tax credit chains? Or will the Govt tighten the screws further: inspecting, scrutinising and auditing every taxpayer's record to discover its non-existing cash collection? It is difficult to be optimistic.

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Handling Purchases and Expenses with Care under GST

by CA. Sandeep Choudhary

The following points need to be taken care of while purchasing goods or incurring any expenditure:

1. Reverse Charge

Whenever you receive any supply of goods or services from any Unregistered person, you need to pay tax on it by self-invoicing yourself.

Suppose you are getting some documents photocopied for Rs. 10/- and the person photocopying is not registered. So now you need to pay tax on reverse charge basis by raising an invoice on yourself.

Essentially, for every expenditure (other than employee benefits and purchase of real estate) in your books, you need to pay tax on reverse charge basis if the supplier is Unregistered.

The tax has to be paid in cash, you cannot utilize input credit for the same.

Details of Reverse Charge obligation needs to be provided monthly.

You can claim credit for tax on reverse charge, subject to payment. As such, this provision is cumbersome but does not have a high monetary impact for most businesses. (There will be some impact to the extent credit is denied.)

In a perverse way, it dramatically increases liability for registered persons dealing in exempted goods, as they will not be able to take credit. Similarly, composition dealers will find their tax liability shoot up.

2. Inwards from Registered supplier

Make sure that your GSTIN is quoted correctly by your supplier in the Tax Invoice. Print your GSTIN in your visiting card and share the same for every small purchase or service received from any registered person. If your supplier does not mention the supply against his GSTIN, you cannot claim credit.

3. E-way Bill

This is required for every movement of goods above Rs. 50,000/-. If your supplier is Unregistered, you should generate the e-way bill. Even for registered supplier, you can generate the e-way bill.

4. Timing of credit

Input Tax Credit on goods upon receipt of goods and invoice. Thus, where goods are in transit at the end of the month, credit will be be available in the month when goods are received.

Similarly, where you have given advance to the supplier and the advance has been taxed, you cannot claim credit to goods are received along with Tax Invoice.

For services, credit is available when service is completed. Thus, for AMCs, credit will be available at the end of annual cycle even though tax may have been paid in the beginning.

Credit is not available after filling of annual return. This provision will force AMC companies to review their business model.

Credit is fully available immediately. It is not staggered for capital goods in GST (except in some specified industries).

5. When Credit is not available

Credit is denied for certain items such as motor vehicles (except where you are in business of selling them or in transport business etc), etc.

Credit will also not be available if you have an intra- state bill of a state in which you are not registered. This will typically be the case when services are consumed outside the state.

6. Proportionate credit

If you deal in both exempt and taxable items, credit is allowed only for input tax relatable to taxable items. Input Tax paid in relation to exempted goods (such as tax on packing material for exempted goods) will not be eligible for credit.

There may be some expenses for business as a whole where it is not possible to say that this expense was only for taxable items or only for exempt items. In such cases, input tax will be allocated in the ratio of turnover of exempted and taxable, and credit will be denied on input tax allocable to exempt goods.

7. Non-payment

Credit is denied if you don't pay your supplier within 180 days.

8. Monthly GSTR-2A and GSTR-2

Based on GSTR-1 returns filed by your suppliers monthly by 10th of next month, the portal will auti-populate GSTR-2A on 11th. You have to compare this with your books and correct errors and omissions. The corrected return for inwards is called GSTR-2. It has to be filed by 15th.

Where the inward transaction is reflected correctly, you will not make any correction and the transaction will get matched.

Where the supplier has made any mistake, you can correct the same in GSTR-2. Your tax credit is PROVISIONALLY based on your claims in GSTR-2 and not as per filing by your suppliers. However, this is provisional. Final credit is allowed only if your supplier has recorded the transaction, paid taxes for the month and also filed monthly returns for that month.

If your supplier accepts corrections pointed out by you by 17th, the transaction gets matched in the same return cycle. Alternatively, supplier may accept error in the next monthly return (Each return has separate columns for correcting mistakes of preceding returns). However, if supplier does not accept your claim in next monthly return also, provisional credit given earlier will be added to output tax of next month.

GSTR-2 will also contain details of credit deferred where stock is in transit or service is not completed. In such cases, you should take care that credit is taken when it is eligible (upon receipt of goods or completion of service).

Handling Sales with care under GST

 by CA. Sandeep Choudhary

The following points need to be taken care of while selling goods in GST regime:

1. Buyer Registered or Not

If your buyer is registered, take his GSTIN (Registration Number) and mention it in the Tax Invoice.

Ask the buyer (called 'recipient' under GST) to check GSTIN twice. Preferably, ask him to put his initials in your copy of invoice as proof of checking his GSTIN. Your recipient cannot take input tax credit unless you mention his GSTIN correctly. In monthly return GSTR - 1, Bill-wise details are required for every supply to Registered person.

If recipient is unregistered, Tax Invoice is mandatory for supply above Rs. 200/-. For smaller sales, you may prepare an invoice for the daily aggregate of such small sales.

You need to mention name and address of unregistered recipient in Tax Invoice if supply exceeds Rs. 50,000/-. However, bill-wise details are not required for supplies to Unregistered persons (except in certain cases discussed later).

2. Intra- state or interstate

If goods will move outside the state, charge IGST. Else, charge CGST and SGST.

In case of interstate supply above Rs. 2.5 lakh to Unregistered person, Bill-wise details are required in monthly GSTR-1. This is in addition to bill-wise details for all supplies to Registered persons (whether intra- state or interstate).

3. HSN code and Tax Rates

Make sure you know the HSN Code (classification) and tax rate of each item. Feed them in your accounting system and mention in Tax Invoice.

Similarly, if you levy additional charges (such as Packing charges, loading charges, delivery charges, transportation, transit insurance etc.), mention their SAC code. Note that such charges are fully taxable as supply of service.

4. E-way Bill

You need a e-way bill for movement of goods above Rs. 50,000/-. E-way bill is mandatory for sale within the state also.

To generate e-way bill, file Part A of Form GST INS-01 providing details of the goods as well as recipient on GSTN portal. Then, file Part B of Form GST INS-02 providing details of the transporter.

GSTN will then generate e-way bill. It is valid for a small period (1day for distance less than 100 km).

E-waybill is required in case of supply by a Composite Dealer also. E-waybill is required whether the goods are taxable or exempt. Even if there is no sale but goods are moved (transfer to godown, job work, etc.), e-way bill is required.
E-way bill may be generated by transporter or recipient also.

5. Tax Invoice

You need 3 copies of Tax Invoice:
a.     Original for Recipient
b.     Duplicate for Transporter
c.      Triplicate for Supplier

No threshold is prescribed, so duplicate for transporter will be required for very small sales also.

Debit Note/Credit Note may be issued for any modification in Tax Invoice.

Transporter must carry a copy of the Tax Invoice and e-way bill/EBN.

Note: In case of Composite Dealer or supply of Exempted Goods, there will be a Bill of Supply in place of Tax Invoice.

6. Payments received

If you have received any advance, you need to pay tax on such advance and to issue a Receipt Voucher. Further, the recipient has to reverse input tax credit if he does not pay you within 180 days. Thus, it is desirable to maintain payment records on bill-to-bill basis.

7. Monthly GSTR-1

This return has to be submitted monthly by 10th of next month. It contains the following bill-wise details:

a. All supplies to Registered persons.

b. Interstate supply above Rs.  2.5 lakhs to unregistered person.

c. All supplies through any e-commerce site.

Further, the following are also required:
a. Supplies to unregistered persons aggregated as per tax slab and state (bill-wise details not required).

b. Advances received and tax on such advance.

c. Debit Notes and Credit Notes

d. Tax invoice Serial number used from... to...

After you upload GSTR-1 by 10th, your registered recipient may point out any error or omission by 15th. You can accept or reject the same by 17th.

If you don't accept such claim, the department will pursue both parties for the mismatch. It will deny credit to the recipient while trying to collect tax from you.

There is no provision for revised return. However, corrections required can be mentioned in next monthly return in separate tables provided for this purpose.

After GSTR-1 is filed by 10th, there are 2 more monthly returns: GSTR-2 for inward supplies and GSTR-3 for tax payment by 20th. Your recipient's Input Tax Credit is finalized only when after GSTR-3 is submitted. These returns will be discussed separately in another post.

How to Make a Sale under GST

 by CA. Sandeep Choudhary

The procedure to be followed before EVERY SALE is as under:

1.     File Part A of Form GST INS-01 providing details of the goods as well as recipient.

2.     Then, file Part B of Form GST INS-02 providing details of the transporter.

3.     GSTN will then generate e-way bill.

a.     E-way bill is mandatory for sale within the state also.

b.     E-waybill is required in case of supply by a Composite Dealer also.

c.      E-waybill is required whether the goods are taxable or exempt.

d.     Only supply below Rs. 50,000/- is exempt from e-waybill.

e.      E-way bill may be generated by transporter or recipient also.

4.     Supplier, transporter and recipient will receive a unique EBN (e-way bill number) on their registered mobile number. Your e-way bill is valid for the following period:

Distance	Validity Period
Less than 100 Km	1 day
100 to 300km	3 days
300 to 500km	5 days
500 to 1000km	10 days
1000 km or more	15 days

Period is calculated from the time at which e-way bill is generated.

5.     Now, prepare 3 copies of Tax Invoice:

a.     Original for Recipient

b.     Duplicate for Transporter

c.      Triplicate for Supplier

Note: In case of Composite Dealer or supply of Exempted Goods, there will a Bill of Supply in place of Tax Invoice.

6.     Traders may please note that additional charges (such as Packing charges, loading charges, delivery charges, transportation, transit insurance etc.) are in the nature of supply of service. Accordingly, GST will be levied on such charges also. The current practice of computing tax and then adding such charges will not sustain in GST regime.

7.     Ensure that the Tax invoice contains all the particulars mentioned in the checklist below. Charge CGST and SGST for supply within the state. Charge IGST for inter-state supplies. 

8.     Issue Debit Note/Credit Note for any modification in Tax Invoice.

9.      Transporter must carry a copy of the Tax Invoice and e-way bill/EBN.

a.     If goods are moved from one vehicle to another, new e-way bill has to be generated by transporter.

b.     If a transporter is carrying several consignments, he must upload all EBNs and generate a consolidated e-way bill (Form GST INS-02).

c.      E-way bill may be cancelled within 24 hours.

d.     Recipient may reject the e-waybill within 72 hours. Else, it is deemed that he has accepted the consignment.

10.             If supplier has received any advance, he is required to pay tax on such advance and to issue a Receipt Voucher. Further, the recipient is required to reverse input tax credit if he does not pay supplier within 180 days. Thus, it is desirable to maintain payment records on bill-to-bill basis.

Checklist for Tax Invoice

a.     Name, address and GSTIN of the supplier

b.     a consecutive serial number

c.      date

d.     name, address and GSTIN of the recipient

e.      name and address of the recipient and the address of delivery, along with the name of State and its code, if recipient is un-registered (not required for sale below Rs. 50,000/=)

f.       HSN code of goods

g.     description of goods

h.     quantity and unit

i.        total value

j.        taxable value

k.     rate of tax (central tax, State tax, integrated tax, Union territory tax or cess)

l.       amount of tax charged (central tax, State tax, integrated tax, Union territory tax or cess)

m.  place of supply along with the name of State, in case of a supply in the course of inter-State trade or commerce

n.     address of delivery where the same is different from the place of supply

o.     whether the tax is payable on reverse charge basis

p.    signature

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GST Premise: You are a Tax Thief

#GST is built on a single, simple premise: You, yes you, are a tax thief.

You will steal taxes in the blink of an eye. So, you must report all your activities to the Govt before you undertake anything.

Before you purchase or sale any goods, file a form online uploading the invoice details.

Then, file another form uploading the transporter's details. Now, you can generate an e-waybill: Your licence to move those goods once.

There is of course, no difference between intra-state or inter-state: we are One Nation, One Tax. Generate e-waybills for local supplies

Of course, your e-waybill lapses. Within 1 day if you are transporting upto a 100 Kms.

And if you need to change the vehicle, well, a new e-waybill each time.

Buying from a small trader not required to be registered under #GST? The registered recipient will comply all the e-waybill requirements.

Thought you will go under the Composition Scheme for small businesses and escape compliance? Nope, e-waybill required for all inwards and outwards.

There is a small penalty of Rs. 10,000/- for every consignment where you fail to generate e-waybill.

Composition Scheme: Detailed Rules and Procedure under GST

Composition Scheme has attracted much attention in GST. Small traders (Turnover upto Rs. 50 Lakhs annually) have been attracted to the scheme as the taxpayer will have to file one return every 3 months instead of 3 returns per month. 

The attraction increased further when the final GST bills provided a favourable rate of tax. However, suppliers under Composition Scheme have not been exempted from paying tax on supplies received from unregistered persons. 

The GST Council in its meeting on 31st March 2017 finalised the draft Composition Rules. The same were released in public domain on 1st April 2017. It is thus now possible to judge the Pros and Cons of the scheme, as well as the procedure.

Pros:

1. Only one return every 3 months, instead of 3 returns every month. 

2. No need for credit documentation. 

Cons:

1. No input credit for the trader under the scheme as well as the recipient. 

2. Cannot deal in non-taxable goods. 

3. Cannot supply interstate. 

4. Cannot supply through e-commerce operator. 

5. Cannot recover tax from recipient. 

6. Has to pay tax on OPENING to the extent purchased from unregistered persons. 

7. Opening stock should not include any inter-state purchases. 

Common Compliances

1. Pay tax (CGST +SGST) on reverse charge basis on all INWARD supplies of goods and services from Unregistered persons .

2. Upload Invoice-wise details of all inward supplies, including that from Unregistered suppliers.

3. Submit 2 forms to generate e-way bill for every supply above Rs. 50,000/= within the state. 

Tax Rates

2% on Manufacturers (1% CGST, 1% SGST)

5% for Restaurants (2.5% CGST, 2.5% SGST)

1% for Traders (0.5% CGST, 0.5% SGST)

Service providers other than restaurants are not eligible under the Scheme. 

Procedure:

1. File Form GST CMP-01 within 30 days intimating intent of opting for Composition Scheme. 

2. File Form GST CMP-03 within 60 days detailing opening stock, including inward supply from unregistered persons. PAY TAX on OPENING stock purchased from unregistered person. 

3. In Quarterly Return GSTR-4A, file invoice-wise all inward supplies of goods and services, including unregistered supplies. Pay tax on inwards from unregistered persons.

4. If Turnover crosses the limit (Rs. 50 Lakhs), file Form GST CMP-04 within 7 days. If withdrawing from Scheme by choice, file Form GST CMP-04 before withdrawing. 

5. File Form GST ITC-01 within 30 days for credit on stock on date of exit from Composition scheme.

Also Note:

1. If the taxpayer has multiple registrations under the same PAN, either all or none will fall under Composition Scheme. Intimation for one registration is deemed to be intimation for all registrations.  

2. For the limit of Rs. 50 lakhs, total turnover against a single PAN is considered. 

3. Supplier under Composition Scheme will issue 'Bill of Supply' instead of "Tax Invoice'. 

Transition Rules under GST

Finally, the detailed rules for #GST are out, as indicated by Revenue Secretary Hasmukh Adhia 2 days ago.

Time to plan your transition in detail now.

For traders, the suspense on opening CGST credit is now over. Credit will be granted at 40% of CGST rate on opening stock. Of course, if your invoice shows excise element specifically, credit will be for such excise. This credit has to be claimed within 6 months.

C-forms, etc need to be submitted within 60 days for smooth transition of closing VAT credit to opening SGST credit.

Hasmukh Adhia interview

Important interview by Revenue Secretary Hasmukh Adhia today on GST
https://t.co/ubtb8y5yzy

Key takeaways:
1. GST set to be deferred to Sept

2. Final tax rates at last moment.

3. Border Check-posts not required, but will continue.

4. E-permit mandatory for transport,  except for small parcels.

5. Entertainment taxes to continue but collection to remain with Municipality.

6. Zero-rating (as distinct from exemption) for food products in GST.

Composition Levy: Changes in New Draft

Finally, Govt has laid the GST Bills in Lok Sabha. Bills have several changes from earlier drafts.

Drastic change for Composition levy in #GST.

Instead of Minimum composition levy of 2.5% for manufacturers, now Maximum 1%.

For traders, rate changed from Minimum 1% to Maximum 0.5%

This makes Composition Levy favourable for large number of businesses.

Birds of Mangalajodi

Birds I saw in Mangalajodi:

1. Warblers: Clamorous Reed Warbler, Oriental Reed Warbler, Booted Warbler

2. Gallinules: Purple Swamphen, Common Moorhen

3. Wagtails: Yellow Wagtail, Citrine Wagtail

4. Terns: Gull-billed Tern, Whiskered Tern, Little Tern

5. Sandpipers: Marsh Sandpiper, Wood Sandpiper, Spotted Redshank, Common Sandpiper, Dunlin

6. Shelducks etc: Ruddy Shelduck, Comb Duck (Knob-billed Duck), Cotton Pygmy-goose

7. Dabbling Ducks: Northern Shoveler, Northern Pintail, Garganey, Indian Spot-billed Duck, Gadwall, Eurasian Wigeon, Common Teal

8. Stints: Temminck's Stint, Little Stint

9. Snipes: Common Snipe, Pin-tailed Snipe

10. Ibises: Black-headed Ibis, Glossy Ibis

11. Jacanas: Pheasant-tailed Jacana, Bronze-winged Jacana

12. Raptors: Eurasian Marsh Herrier, Peregrine Falcon, Black Kite, Brahminy Kite

13. Lapwings: Red-wattled Lapwing, Grey-headed Lapwing

14. Herons: Indian Pond Heron, Grey Heron, Purple Heron

15. Storks: Asian Openbill

16. Bitterns: Yellow Bittern, Cinnamon Bittern

17. Swallows: Barn Swallow, Streak-throated Swallow 

18. Egrets: Large, Intermediate, Little

19. Plovers: Pacific Golden Plover, Little Ringed Plover

20. Kingfishers: White-Throated Kingfisher, Common Kingfisher

21. Crakes: Baillon's Crake, Ruddy-breasted Crake

22. Pipits: Richard's Pipit, Paddyfield Pipit

23. Pratincoles: Collared Pratincole, Small Pratincole 

24. Pied Waders: Black-winged Stilt, Pied Avocet

25. Rails etc: Watercock, Slaty-breasted Rail, White-breasted Waterhen

26. Other Waders: Greater Painted-snipe, Ruff, Brown-headed Gull, Bar-headed Goose, Common Coot (Eurasian Coot), Black-tailed Godwit, Little Grebe, Striated Grassbird 

27. Others: Little Cormorant, Black Drongo, Green Bee Eater, Blue throat, Asian Pied Starling, Indian Jungle Crow, Greater Coucal