Page 41 - Plastics News May 2018
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FEATURES
                  FeAtures


          4 CONCLUSIONS

          Flame retarded self-reinforced polypropylene composites   tends to get damaged during processing causing noticeable
          were manufactured by injection moulding method for    deterioration of the mechanical properties. Based on these
          the first time. By this means, besides the conventional   results, it can be concluded that unique hybrid composite
          processing methods resulting in 2-dimensional SRPC    systems can be manufactured by combining polymer
          sheets, the production of three-dimensional products   fibre reinforcement with other fillers even with injection
          becomes also realizable.  The elaborated multi-step   moulding method, however, by taking into consideration
          composite  preparation method  allowed  homogeneous   that the beneficial effect of increasing filler content is
          dispersion of both hPP fibres and FR particles in the ePP   limited by filler-polymer incompatibility and the abrasive
          matrix and thus to achieve simultaneous improvement in   effect of the used fillers.
          mechanical and FR properties.                         ACKNOWLEDGEMENTS
          In the case of the short fibre reinforced injection moulded   The research was financially supported by the Hungarian
          sheets, the synergistic effect, observed recently between   Scientific Research Fund (OTKA K112644 and PD121171).
          longer oriented fibres and the intumescent FR system,   This work was supported by the National Research,
          proved to be rather moderate. Based on these results,   Development and Innovation Fund in the frame of
          it was concluded that the reinforcing fibre length, fibre   NVKP_16-1-2016-0012 and GINOP-2.2.1-15-2016-00015
          alignment, and the lay-up (structure) of intumescent flame   projects. This research was realized in the frames of
          retarded SRPCs are of key importance regarding their fire   TÁMOP 4.2.4. A/1-11-1-2012-0001 “National Excellence
          performance.                                          Program—Elaborating and operating an inland student and
          Nevertheless, it was found that the presence of up to 20%   researcher personal support system”. The project was
          FR particles in the matrix material does not remarkably   subsidized by the European Union and co-financed by the
          influence the mechanical performance of the injection   European Social Fund. K. Bocz is thankful for the János
          moulded  composites. At  higher  loading  (30%  FR  in  the   Bolyai Research Scholarship of the Hungarian Academy
          matrix), however, the structure of the reinforcing PP fibres   of Sciences.


                                               GST AUDIT -- Section 2(13)
          It is an examination of records, returns and other documents maintained by the registered person under this Act to
          verify:
          •   The correctness of turnover declared,
          •   Taxes paid,
          •   Refund claimed and
          •   Input tax credit availed, and
          •   To assess his compliance with the provisions of this Act or the rules made thereunder;
                                     COMPULSARY AUDIT OF GST – SECTION 35(5)

          •   Every registered person
          •   Whose turnover during a financial year exceeds Rs. 2 crores
          •   Gets his accounts audited by a CA or CWA
                                     ANNUAL RETURN (GSTR 9C) SECTION – 44(2)

          GSTR 9 should be filed by the regular tax payers filing GSTR 1, 2, & 3 whereas, the registered person *who is liable to
          get their accounts audited* under this act shall file return in form *GSTR 9C.* alongwith:
          •   Copy of audited annual accounts and
          •   Reconciliation statement of tax already paid and tax payable as per audited accounts.
                                                         PENALTY

          1.  In case of failure to file annual return: Rs. 100 per day per act subject to maximum of 0.25% of state turnover.
          2.  n case of failure to get accounts audited from CA: upto Rs. 25,000/-

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