Category: Miscellaneous

1.  Monthly Return and due-date:

All taxpayers except small taxpayers, composition dealer, Input Service Distributor (ISD), Non-resident registered person, persons liable to deduct tax or collect tax at source u/s 51/52 of CGST Act, 2017 shall file one monthly return.

Dates of return filing will be on staggered manner based on the reported turnover in last year i.e. 2017-18, annualized for the full year. A newly registered taxpayer shall be classified on the basis of self-declaration of the estimated turnover 

The due date for filing of monthly return for the large taxpayer shall be 20^th of the next month

2.  Nil return and Small taxpayers:

Taxpayers having no purchases, no output tax liability and no input tax credit shall file one NIL return for the entire quarter through SMS facility.     

Taxpayers having a turnover up to Rs. 5 Cr. in the last financial year shall be considered as small taxpayer, who will have optional facility to file quarterly return with monthly payment of taxes on self-declaration basis. 

3.      Continuous uploading and viewing 

Facility of continuous uploading of invoices is available to supplier anytime during the month which shall also be continuously visible to the recipient.

Invoices uploaded by the supplier by 10^th of succeeding month shall be auto-populated in the liability table of the main return of the supplier 

After the due date for the filing of return is over, the recipient shall also be able to see the return filing status of the supplier and thus be aware that whether the tax liability on purchases made by him has been discharged by the supplier or not.

4.  Due date for uploading invoices and action to be taken by the recipient

Taxes payable on invoices uploaded by the supplier by 10^th of the next month which can be availed as ITC shall be posted in the relevant field of the input tax credit table of the return of the recipient by 11^th of the next month

Invoices uploaded after 10^thof next month by the supplier shall get posted in the relevant field of the return of the subsequent month of the recipient though viewing shall be continuous.

After 11^th of the next month, the recipient shall be able to accept, reject or keep pending a particular invoice but the maximum limit of eligible ITC will be based on the invoices uploaded by the supplier upto 10^th of the subsequent month.

In the transition phase of six months, the recipient would be able to avail ITC on self-declaration basis even on the invoices not uploaded by the supplier by 10^th of the next month or thereafter using the facility of availing ITC on missing invoices.

5.   Invoice uploaded but return not filed:

It shall be treated as self-admitted liability by the supplier. 

Recovery proceedings shall be initiated against him after allowing for a reasonable time for filing of the return  and payment of taxes. 

6.  Unidirectional Flow of document: 

The invoices or debit notes uploaded by the supplier shall be the valid document for availing ITC by the  recipient.

The Invoices or debit notes which have not been uploaded by the supplier and the recipient has availed ITC shall be considered as “missing invoices”. If such missing invoices are not uploaded by the supplier within prescribed time period, then ITC on such invoices or debit notes shall be recovered from the recipient.

7.  Missing invoice reporting:

Missing invoices shall be reported by the supplier in the main return for any tax period with interest or penalty as applicable. 

Reporting of missing invoices by recipient can be delayed up to two tax periods to allow recipient to follow up and get the missing invoice uploaded from the supplier. 

Taxpayers filing quarterly returns shall report missing invoices in the next quarter. 

8.  Payment of tax: 

Liability declared in the return shall be discharged in full at the time of filing of the return by the supplier in the present return FORM GSTR 3B.

9.      Recovery of Input tax credit:

There will be no automatic reversal of ITC at the recipient’s end where taxes has not been paid by the supplier.

In case of default in payment of taxes by the supplier, recovery shall be first made from the supplier. Only in exceptional circumstances like missing taxpayer, closure of business by the supplier, etc., recovery shall be made from the recipient.

10.  Locking of Invoices

Locking of invoices raised by supplier means acceptance of transaction reported in the Invoices by the recipient.

On filing of the return by recipient, all invoices shall deemed to be accepted except invoices kept pending or rejected. 

A wrongly locked invoice shall be unlocked online by the recipient himself subject to reversal of ITC by him and online confirmation thereof. 

11.  Amendment of invoices: 

Amendment of an invoice is only possible where ITC has not been availed and Invoice is not locked by the recipient. 

Invoices on which ITC has been availed by the recipient (i.e. locked invoices) will not be allowed to be amended by the supplier and to amend the reported particular of such invoices; a credit or a debit note will have to be issued by the supplier. 

12.  HSN:

Now the table for reporting supplies with the tax liability at various tax rates shall not capture HSN but would continue to capture supplies at different tax rates as is the present practice.

The details of HSN shall be captured at four digits or more in a separate table in the regular monthly return. 

13.  Return format: 

The main return shall have two main tables – one for reporting supplies on which tax liability arises and one for availing ITC.

Return shall have annexure of invoices which shall auto-populate the output liability table in the main return.

14.  Payment of multiple liability to be summarized period wise:

Liability in the return arising out of invoices of different dates shall be summarized period wise. However, one payment for the total tax liability on all tax invoices shall be allowed to be made. 

Interest shall be calculated on invoices which are reported late. 

15.  Amendment return:

Facility for filing of amendment return shall be available to taxpayer. Amendment return is different than a regular return.

Two amendment returns can be filed for each tax period within the time period specified in Section 39(9) of the CGST Act, 2017 i.e. by due date for furnishing September month return or second quarter following end of financial year or actual date of furnishing relevant annual return, whichever is earlier.

Amendment of entries which flow from the annexure of the main return shall be allowed only with the amendment of the details filed in the annexure.

16.  Amendment of missing invoices:

Amendment of missing invoices reported later by the supplier shall be carried out through the amendment return of the relevant tax period to which the invoice pertains.

Thus, it is better to avail the amendment facility once all the invoices are uploaded, so that invoices reported late can also be amended through the amendment return.

17.  Amendment of details other than that of invoice:

All user entries of ITC table in the main return would be allowed to be amended.

Change in the closing balance of ITC shall be affected based on the declaration in the amendment return of the taxpayer. Thus, the opening and closing balances of intervening month(s) shall not get impacted.

18.  Payment due to amended liability & Negative liability:

Payment would be allowed to be made through the amendment return as it will help save interest liability for the taxpayer. ITC, if available in the electronic credit ledger can also be used for payment of the liability in the amendment return.

Negative liability arising from the amendment return shall be carried forward as negative liability in the regular return of the next tax period.

For change in liability of more than 10% through an amendment return, a higher late fee may be prescribed to ensure that reporting is appropriate in the regular return.

19.  Exports:

The table for export of goods in return would contain details of the Shipping Bill also which can be filled either at the time of filing the return or after filing the return. A separate facility for uploading shipping bill details at a later date shall be provided to the exporters.

Filing the details of the Shipping Bill in the return at a later date shall not be considered as filing of an amendment return.

Once the information of Shipping Bill is completed, the entire data shall be transmitted to the ICEGATE. The amended data would also be transmitted to ICEGATE. 

Till data starts flowing online from ICEGATE or SEZ online in the input tax credit of the return, credit on imports and supplies from SEZ shall be availed on self-declaration basis.

20.  Supply side control:

For a newly registered taxpayer and a taxpayer who has defaulted in payment of tax beyond a time period and/or above a threshold, uploading of invoices shall be allowed only up to that threshold amount or only after the default in payment of tax is made good respectively.

If the supplier does not make the default good, the invoice of such supplier shall not be populated in the viewing facility of the recipient and consequently, the recipient would not be able to avail ITC on such invoices till the default in payment of tax by the supplier for the past period is made good.

21.  Profile based return:

A questionnaire shall be provided to the taxpayer and only such part of return shall be shown to him which is relevant to his profile.

22.  Purchase information in the annual return: 

Invoices/ Supplies on which the recipient does not intend to take ITC but are kept pending or rejected will have to be reported separately in the Annual return.

23.  Suspension of registration:

From the date of suspension to the date of cancellation of registration, return would not be required to be filed and also invoice uploading shall not be allowed for the period beyond the date of suspension. 

Part B: Features of Quarterly Returns:

1.   Quarterly filing and monthly payments: 

A facility has been provided to small taxpayer to file quarterly return, who had a turnover up to Rs. 5 Cr. in the last financial year. 

But such taxpayer will pay their taxes on monthly basis and avail ITC on self-declaration basis to pay the monthly taxes.

2.   Quarterly or monthly return:

Option for filing monthly or quarterly return shall be taken at the beginning of the year. Thereafter they would continue to file the return during the year as per option selected 

Option to change from monthly to quarterly or vice-versa shall be allowed only once and at the beginning of any quarter. 

3.   Options in quarterly return:

Small taxpayers having turnover up to Rs. 5 Cr. would have option to file one of three forms, namely – Quarterly return, Sahaj or Sugam.

Quarterly return shall be akin to the monthly return except that it has been simplified and shall not have the compliance requirement in relation to – 

           I. Missing and pending invoices as small taxpayers do not use these procedures in their inventory management.

          II.Supplies such as non-GST supply, exempted supply etc. as they do not create any liability.

          III.The details of ITC on capital goods credit shall also not be required to be filled.

This information shall be required to be filled in the Annual Return. Small taxpayers who would like to facility of missing and pending invoice may file monthly return.

4.   Quarterly Return:

Option to create profile in the quarterly return shall also be available. Sahaj and Sugam are predetermined profiles of the quarterly return.

5.      Sahaj and Sugam Returns: 

Small taxpayers often have purchases only from the domestic market and sales in the domestic market i.e. B2B purchases locally and supplies either as B2C or B2B+B2C. 

Two simplified quarterly returns are proposed for them -“Sahaj” (only B2C outward supplies) and “Sugam” (both B2B and B2C outward supplies).

6.   Uploading of invoices:

The recipients from these small taxpayers would need uploaded invoice for availing ITC.

Thus, small taxpayers would be given facility to continuously upload invoices in normal course. Invoices uploaded by 10^th of the following month which would be available as ITC to the recipient in the same month as is the case in case of purchases from large taxpayers. 

7.   Payment declaration form for payment of monthly taxes:

Small taxpayers would continue to pay taxes on monthly basis by using a payment declaration form in first and second month of every quarter.

In the payment declaration form, self-assessed liability and ITC on self-declared basis shall be declared.

 Late payment of tax liability including that in first and second month of the quarter shall attract interest liability.

8.   HSN: 

HSN wise details would need to be provided at 4-digit level or more in the quarterly return.

9.   Pending and missing invoices:

Quarterly return shall not have the compliance requirement of missing and pending invoices as small businesses do not use these procedures in their inventory management.

रावण कृत शिव ताण्डव स्तोत्रम्

जटाटवी–गलज्जल–प्रवाह–पावित–स्थले
गलेऽव–लम्ब्य–लम्बितां–भुजङ्ग–तुङ्ग–मालिकाम्
डमड्डमड्डमड्डम–न्निनादव–ड्डमर्वयं
चकार–चण्ड्ताण्डवं–तनोतु–नः शिवः शिवम् .. १..

जिन शिव जी की सघन जटारूप वन से प्रवाहित हो गंगा जी की धारायं उनके कंठ को प्रक्षालित क होती हैं, जिनके गले में बडे एवं लम्बे सर्पों की मालाएं लटक रहीं हैं, तथा जो शिव जी डम-डम डमरू बजा कर प्रचण्ड ताण्डव करते हैं, वे शिवजी हमारा कल्यान करें

जटा–कटा–हसं–भ्रमभ्रमन्नि–लिम्प–निर्झरी-
–विलोलवी–चिवल्लरी–विराजमान–मूर्धनि .
धगद्धगद्धग–ज्ज्वल–ल्ललाट–पट्ट–पावके
किशोरचन्द्रशेखरे रतिः प्रतिक्षणं मम .. २..

जिन शिव जी के जटाओं में अतिवेग से विलास पुर्वक भ्रमण कर रही देवी गंगा की लहरे उनके शिश पर लहरा रहीं हैं, जिनके मस्तक पर अग्नि की प्रचण्ड ज्वालायें धधक-धधक करके प्रज्वलित हो रहीं हैं, उन बाल चंद्रमा से विभूषित शिवजी में मेरा अंनुराग प्रतिक्षण बढता रहे।

धरा–धरेन्द्र–नंदिनीविलास–बन्धु–बन्धुर
स्फुर–द्दिगन्त–सन्ततिप्रमोद–मान–मानसे .
कृपा–कटाक्ष–धोरणी–निरुद्ध–दुर्धरापदि
क्वचि–द्दिगम्बरे–मनो विनोदमेतु वस्तुनि .. ३..

जो पर्वतराजसुता(पार्वती जी) केअ विलासमय रमणिय कटाक्षों में परम आनन्दित चित्त रहते हैं, जिनके मस्तक में सम्पूर्ण सृष्टि एवं प्राणीगण वास करते हैं, तथा जिनके कृपादृष्टि मात्र से भक्तों की समस्त विपत्तियां दूर हो जाती हैं, ऐसे दिगम्बर (आकाश को वस्त्र सामान धारण करने वाले) शिवजी की आराधना से मेरा चित्त सर्वदा आन्दित रहे।

जटा–भुजङ्ग–पिङ्गल–स्फुरत्फणा–मणिप्रभा
कदम्ब–कुङ्कुम–द्रवप्रलिप्त–दिग्व–धूमुखे
मदान्ध–सिन्धुर–स्फुरत्त्व–गुत्तरी–यमे–दुरे
मनो विनोदमद्भुतं–बिभर्तु–भूतभर्तरि .. ४..

मैं उन शिवजी की भक्ति में आन्दित रहूँ जो सभी प्राणियों की के आधार एवं रक्षक हैं, जिनके जाटाओं में लिपटे सर्पों के फण की मणियों के प्रकाश पीले वर्ण प्रभा-समुहरूपकेसर के कातिं से दिशाओं को प्रकाशित करते हैं और जो गजचर्म से विभुषित हैं।

सहस्रलोचनप्रभृत्य–शेष–लेख–शेखर
प्रसून–धूलि–धोरणी–विधू–सराङ्घ्रि–पीठभूः
भुजङ्गराज–मालया–निबद्ध–जाटजूटक:
श्रियै–चिराय–जायतां चकोर–बन्धु–शेखरः .. ५..

जिन शिव जी का चरण इन्द्र-विष्णु आदि देवताओं के मस्तक के पुष्पों के धूल से रंजित हैं (जिन्हे देवतागण अपने सर के पुष्प अर्पन करते हैं), जिनकी जटा पर लाल सर्प विराजमान है, वो चन्द्रशेखर हमें चिरकाल के लिए सम्पदा दें।

ललाट–चत्वर–ज्वलद्धनञ्जय–स्फुलिङ्गभा-
निपीत–पञ्च–सायकं–नमन्नि–लिम्प–नायकम्
सुधा–मयूख–लेखया–विराजमान–शेखरं
महाकपालि–सम्पदे–शिरो–जटाल–मस्तुनः.. ६..

जिन शिव जी ने इन्द्रादि देवताओं का गर्व दहन करते हुए, कामदेव को अपने विशाल मस्तक की अग्नि ज्वाला से भस्म कर दिया, तथा जो सभि देवों द्वारा पुज्य हैं, तथा चन्द्रमा और गंगा द्वारा सुशोभित हैं, वे मुझे सिद्दी प्रदान करें।

कराल–भाल–पट्टिका–धगद्धगद्धग–ज्ज्वल
द्धनञ्ज–याहुतीकृत–प्रचण्डपञ्च–सायके
धरा–धरेन्द्र–नन्दिनी–कुचाग्रचित्र–पत्रक
–प्रकल्प–नैकशिल्पिनि–त्रिलोचने–रतिर्मम … ७..

जिनके मस्तक से धक-धक करती प्रचण्ड ज्वाला ने कामदेव को भस्म कर दिया तथा जो शिव पार्वती जी के स्तन के अग्र भाग पर चित्रकारी करने में अति चतुर है ( यहाँ पार्वती प्रकृति हैं, तथा चित्रकारी सृजन है), उन शिव जी में मेरी प्रीति अटल हो।

नवीन–मेघ–मण्डली–निरुद्ध–दुर्धर–स्फुरत्
कुहू–निशी–थिनी–तमः प्रबन्ध–बद्ध–कन्धरः
निलिम्प–निर्झरी–धरस्त–नोतु कृत्ति–सिन्धुरः
कला–निधान–बन्धुरः श्रियं जगद्धुरंधरः .. ८..

जिनका कण्ठ नवीन मेंघों की घटाओं से परिपूर्ण आमवस्या की रात्रि के सामान काला है, जो कि गज-चर्म, गंगा एवं बाल-चन्द्र द्वारा शोभायमान हैं तथा जो कि जगत का बोझ धारण करने वाले हैं, वे शिव जी हमे सभि प्रकार की सम्पनता प्रदान करें।

प्रफुल्ल–नीलपङ्कज–प्रपञ्च–कालिमप्रभा-
–वलम्बि–कण्ठ–कन्दली–रुचिप्रबद्ध–कन्धरम् .
स्मरच्छिदं पुरच्छिदं भवच्छिदं मखच्छिदं
गजच्छिदांधकछिदं तमंतक–च्छिदं भजे .. ९..

जिनका कण्ठ और कन्धा पूर्ण खिले हुए नीलकमल की फैली हुई सुन्दर श्याम प्रभा से विभुषित है, जो कामदेव और त्रिपुरासुर के विनाशक, संसार के दु:खो6 के काटने वाले, दक्षयज्ञ विनाशक, गजासुर एवं अन्धकासुर के संहारक हैं तथा जो मृत्यू को वश में करने वाले हैं, मैं उन शिव जी को भजता हूँ

अखर्वसर्व–मङ्ग–लाकला–कदंबमञ्जरी
रस–प्रवाह–माधुरी विजृंभणा–मधुव्रतम् .
स्मरान्तकं पुरान्तकं भवान्तकं मखान्तकं
गजान्त–कान्ध–कान्तकं तमन्तकान्तकं भजे .. १०..

जो कल्यानमय, अविनाशि, समस्त कलाओं के रस का अस्वादन करने वाले हैं, जो कामदेव को भस्म करने वाले हैं, त्रिपुरासुर, गजासुर, अन्धकासुर के सहांरक, दक्षयज्ञविध्वसंक तथा स्वयं यमराज के लिए भी यमस्वरूप हैं, मैं उन शिव जी को भजता हूँ।

जयत्व–दभ्र–विभ्र–म–भ्रमद्भुजङ्ग–मश्वस-
द्विनिर्गमत्क्रम–स्फुरत्कराल–भाल–हव्यवाट्
धिमिद्धिमिद्धिमिध्वनन्मृदङ्ग–तुङ्ग–मङ्गल
ध्वनि–क्रम–प्रवर्तित प्रचण्डताण्डवः शिवः .. ११..

अतयंत वेग से भ्रमण कर रहे सर्पों के फूफकार से क्रमश: ललाट में बढी हूई प्रचंण अग्नि के मध्य मृदंग की मंगलकारी उच्च धिम-धिम की ध्वनि के साथ ताण्डव नृत्य में लीन शिव जी सर्व प्रकार सुशोभित हो रहे हैं।

दृष–द्विचित्र–तल्पयोर्भुजङ्ग–मौक्ति–कस्रजोर्
–गरिष्ठरत्नलोष्ठयोः सुहृद्वि–पक्षपक्षयोः .
तृष्णार–विन्द–चक्षुषोः प्रजा–मही–महेन्द्रयोः
समप्रवृतिकः कदा सदाशिवं भजे .. १२..

कठोर पत्थर एवं कोमल शय्या, सर्प एवं मोतियों की मालाओं, बहुमूल्य रत्न एवं मिट्टी के टूकडों, शत्रू एवं मित्रों, राजाओं तथा प्रजाओं, तिनकों तथा कमलों पर सामान दृष्टि रखने वाले शिव को मैं भजता हूँ।

कदा निलिम्प–निर्झरीनिकुञ्ज–कोटरे वसन्
विमुक्त–दुर्मतिः सदा शिरःस्थ–मञ्जलिं वहन् .
विमुक्त–लोल–लोचनो ललाम–भाललग्नकः
शिवेति मंत्र–मुच्चरन् कदा सुखी भवाम्यहम् .. १३..

कब मैं गंगा जी के कछारगुञ में निवास करता हुआ, निष्कपट हो, सिर पर अंजली धारण कर चंचल नेत्रों तथा ललाट वाले शिव जी का मंत्रोच्चार करते हुए अक्षय सुख को प्राप्त करूंगा।

निलिम्प नाथनागरी कदम्ब मौलमल्लिका-
निगुम्फनिर्भक्षरन्म धूष्णिकामनोहरः ।
तनोतु नो मनोमुदं विनोदिनींमहनिशं
परिश्रय परं पदं तदंगजत्विषां चयः ॥१४ ॥

प्रचण्ड वाडवानल प्रभाशुभप्रचारणी
महाष्टसिद्धिकामिनी जनावहूत जल्पना ।
विमुक्त वाम लोचनो विवाहकालिकध्वनिः
शिवेति मन्त्रभूषगो जगज्जयाय जायताम्‌ ॥१५॥

इदम् हि नित्य–मेव–मुक्तमुत्तमोत्तमं स्तवं
पठन्स्मरन्ब्रुवन्नरो विशुद्धि–मेति–संततम् .
हरे गुरौ सुभक्तिमा शुयातिना न्यथा गतिं
विमोहनं हि देहिनां सुशङ्करस्य चिंतनम् .. १६..

इस उत्त्मोत्त्म शिव ताण्डव स्त्रोत को नित्य पढने या श्रवण करने मात्र से प्राणि पवित्र हो, परंगुरू शिव में स्थापित हो जाता है तथा सभी प्रकार के भ्रमों से मुक्त हो जाता है।

पूजावसानसमये दशवक्त्रगीतं
यः शंभुपूजनपरं पठति प्रदोषे .
तस्य स्थिरां रथ गजेन्द्र तुरङ्ग युक्तां
लक्ष्मीं सदैवसुमुखिं प्रददाति शंभुः .. १७..

प्रात: शिवपुजन के अंत में इस रावणकृत शिवताण्डवस्तोत्र के गान से लक्ष्मी स्थिर रहती हैं तथा भक्त रथ, गज, घोडा आदि सम्पदा से सर्वदा युक्त रहता है।

The Guru – Guide to the Spiritual World

On hearing the word guru, we tend to envision a caricature like image: a bizarre-looking old fellow with a long, stringy beard and flowing robes, meditating on distant, esoteric truths. Or we think of a cosmic con man cashing in on young seekers’ spiritual gullibility. But what really is a guru? What does he know that we don’t? How does he enlighten us? In a talk given in England in 1973, Srila Prabhupada provides some enlightening answers.

om anjnana-timirandhasya
jnananjana-salakaya
caksur unmilitam yena
tasmai sri-gurave namah

“I was born in the darkest ignorance, and my guru, my spiritual master, opened my eyes with the torch of knowledge. I offer my respectful obeisances unto him.”

The word ajnana means “ignorance” or “darkness”. If all the lights in this room immediately went out, we would not be able to tell where we or others are sitting. Everything would become confused. Similarly, we are all in darkness in this material world, which is a world of tamas. Tamas or timira means “darkness”. This material world is dark, and therefore it needs sunlight or moonlight for illumination. However, there is another world, a spiritual world, that is beyond this darkness. That world is described by Sri Krishna in the Bhagavad-gita(15.6):

na tad bhasayate suryo
na sasanko na pavakah
yad gatva na nivartante
tad dhama paramam mama

“That abode of Mine is not illumined by the sun or moon, nor by electricity. One who reaches it never returns to this material world.”

The guru’s business is to bring his disciples from darkness to light. At present everyone is suffering due to ignorance, just as one contracts a disease out of ignorance. If one does not know hygienic principles, he will not know what will contaminate him. Therefore, due to ignorance, there is infection, and we suffer from disease. A criminal may say, “I did not know the law,” but he will not be excused if he commits a crime. Ignorance is no excuse. Similarly, a child, not knowing that fire will burn, will touch the fire. The fire does not think, “This is a child, and he does not know I will burn.” No, there is no excuse. Just as there are state laws, there are also stringent laws of nature, and these laws will act despite our ignorance of them. If we do something wrong out of ignorance, we must suffer. This is the law. Whether the law is a state law or a law of nature, we risk suffering if we break it.

The guru’s business is to see that no human being suffers in this material world. No one can claim that he is not suffering. That is not possible. In this material world, there are three kinds of suffering; adhyatmika, adhibhautika, and adhidaivika. These are miseries arising from the material body and mind, from other living entities and from the forces of nature. We may suffer mental anguish, or we may suffer from other living entities-from ants or mosquitoes or flies-or we may suffer due to some superior power. There may be no rain, or there may be flood. There may be excessive heat or excessive cold. So many types of suffering are imposed by nature. Thus there are three types of miseries within the material world, and everyone is suffering from one, two, or three of them. No one can say that he is completely free from suffering.

We may then ask why the living entity is suffering. The answer is: out of ignorance. He does not think, “I am committing mistakes and am leading a sinful life; that is why I am suffering.” Therefore the guru’s first business is to rescue his disciple from this ignorance. We send our children to school to save them from suffering. If our children do not receive an education, we fear that they will suffer in the future. The guru sees that the suffering is due to ignorance, which is compared to darkness. How can one in darkness be saved? By light. The guru takes the torchlight of knowledge and presents it before the living entity enveloped in darkness. That knowledge relieves him from the sufferings of the darkness of ignorance.

One may ask whether the guru is absolutely necessary. The Vedas inform us that he is:

tad-vijnanartham sa gurum evabhigacchet
samit-panih arotriyam brahma-nistha

(Mundaka Upanisad 1.2.12)

The Vedas enjoin us to seek out a guru; actually they say to seek out the guru, not just a guru. The guru is one because he comes in disciplic succession. What Vyasadeva and Krishna taught five thousand years ago is also being taught now. There is no difference between the two instructions. Although hundred and thousands of acaryas have come and gone, the message is one. The real guru cannot be two, for the real guru does not speak differently from his predecessors. Some spiritual teachers say, “In my opinion you should do this,” but this is not a guru. Such so-called gurus are simply rascals. The genuine guru has only one opinion, and that is the opinion expressed by Krishna, Vyasadeva, Narada, Arjuna, Sri Caitanya Mahaprabhu, and the Gosvamis. Five thousand years ago Lord Sri Krishna spoke the Bhagavad-gita, and Vyasadeva recorded it. Srila Vyasadeva did not say, “This is my opinion.” Rather, he wrote, sri-bhagavan uvaca, that is, “The Supreme Personality of Godhead says.” Whatever Vyasadeva wrote was originally spoken by the Supreme Personality of Godhead. Srila Vyasadeva did not give his own opinion. Consequently, Srila Vyasadeva is a guru. He does not misinterpret the words of Krishna, but transmits them exactly as they were spoken. If we send a telegram, the person who delivers the telegram does not have to correct it, edit it, or add to it. He simply presents it. That is the guru’s business. The guru may be this person or that, but the message is the same; therefore it is said that guru is one.

In the disciplic succession we simply find repetition of the same subject. In the Bhagavad-gita(9.34), Sri Krishna says:

man-mana bhava mad-bhakto
mad-yaji mam namaskuru
mam-evaisyasi yuktvaivam
atmanam mat-parayanah

“Engage your mind always in thinking of Me, become My devotee, offer obeisances, and worship Me. Being completely absorbed in Me, surely you will come to Me.”

These very instructions were reiterated by all the acaryas, such as Ramanujacarya, Madhvacarya, and Caitanya Mahaprabhu. The six Gosvamis also transmitted the same message, and we are simply following in their footsteps. There is no difference. We do not interpret the words of Krishna by saying, “In my opinion, the battlefield of Kuruksetra represents the human body.” Such interpretations are set forth by rascals. In the world there are many rascal gurus who give their own opinion, but we can challenge any rascal. A rascal guru may say, “I am God,” or, “We are all God.” That is all right, but we should find out from the dictionary what the meaning of God is. Generally a dictionary will tell us that the word God indicates the Supreme Being. Thus we may ask such a guru, “Are you the Supreme Being?” If he cannot understand this, then we should give the meaning of supreme. Any dictionary will inform us that supreme means “the greatest authority.” We may then ask, “Are you the greatest authority?” Such a rascal guru, even though proclaiming himself to be God, cannot answer such a question. God is the Supreme Being and the highest authority. No one is equal to Him or greater than Him. Yet there are many guru-gods, many rascals who claim to be the Supreme. Such rascals cannot help us escape the darkness of material existence. They cannot illumine our darkness with the torchlight of spiritual knowledge.

The bona fide guru will simply present what the supreme guru, God, says in bona fide scripture. A guru cannot change the message of the disciplic succession.

We must understand that we cannot carry out research to find the Absolute Truth. Caitanya Mahaprabhu Himself said, “My Guru Maharaja, My spiritual master, considered Me a great fool.” He who remains a great fool before his guru is a guru himself. However, if one says, “I am so advanced that I can speak better than my guru,” he is simply a rascal. In the Bhagavad-gita(4.2) Sri Krishna says:

evam parampara-praptam
imam rajarsayo viduh
sa kaleneha mahata
yogo nastah parantapa

“This supreme science was thus received through the chain of disciplic succession, and the saintly kings understood it in that way. But in course of time the succession was broken, and therefore the science as it is appears to be lost.”

Taking on a guru is not simply a fashion. One who is serious about understanding spiritual life requires a guru. A guru is a question of necessity, for one must be very serious to understand spiritual life, God, proper action, and one’s relationship with God. When we are very serious about understanding these subjects, we need a guru. We shouldn’t go to a guru simply because a guru may be fashionable at the moment. Surrender must be there, for without surrender we cannot learn anything. If we go to a guru simply to challenge him, we will learn nothing. We must accept the guru just as Arjuna accepted his guru, Sri Krishna Himself:

karpanya-dosopahata-svabhavah
prcchami tvam dharma-sammudha-cetah
yac chreyah syan niscitam bruhi tan me
sisyas te ‘ham sadhi mam tvam prapannam

“Now I am confused about my duty and have lost all composure because of weakness. In this condition I am asking You to tell me clearly what is best for me. Now I am Your disciple and a soul surrendered unto You. Please instruct me.”(Bhagavad-gita 2.7)

This is the process for accepting a guru. The guru is Krishna’s representative. Krishna says that all acaryas are His representatives; therefore the guru should be offered the same respect one would offer to God. As Visvanatha Cakravarti Thakura says in his prayers to the spiritual master, yasya prasadad bhagavat-prasadah:”By the mercy of the spiritual master, one receives the benediction of Krishna.” This, if we surrender to the bona fide guru, we surrender to God. God accepts our surrender to the guru.

Someone may argue, “Where is Krishna? I shall surrender to Him.” But no, the process is that we first surrender to Krishna’s representative; then we surrender to Krishna. Therefore it is said, saksad-dharitvena samasta-sastraih: the guru is as good as God. When we offer respects to the guru, we are offering respects to God. Because we are trying to be God conscious, it is required that we learn how to offer respects to God through God’s representative. In all the sastras the guru is described to be as good as God, but the guru never says, “I am God.” The disciple’s duty is to offer respect to the guru just as he offers respect to God, but the guru never thinks, “My disciples are offering me the same respect they offer to God; therefore I have become God.” As soon as he thinks like this, he becomes a dog instead of God. Therefore Visvanatha Cakravarti says, kintu prabhor yah priya eva tasya. Because he is the most confidential servitor of God, the guru is offered the same respect that we offer God. God is always God, guru is always guru. As a matter of etiquette, God is the worshipable God, and guru is the worshiper God (sevaka-bhagavan). Therefore the guru is addressed as prabhupada. The word prabhu means “lord”, and pada means “position”. Thus prabhupada means “he who has taken the position of the Lord.” This is the same as saksad-dharitvena samasta-sastraih.

Only if we are very serious about understanding the science of God is a guru required. We should not try to keep a guru as a matter of fashion. One who has accepted a guru speaks intelligently. He never speaks nonsense. That is the sign of having accepted a bona fide guru. We should certainly offer all respect to the spiritual master, but we should also remember how to carry out his orders. In the Bhagavad-gita(4.34)Sri Krishna Himself tells us the method of seeking out and approaching the guru:

tad viddhi pranipatena
pariprasnena sevaya-
upadeksyanti te jnanam
janainas tattva-darsinah

“Just try to learn the truth by approaching a spiritual master. Inquire from him submissively and render service unto him. The self-realized soul can impart knowledge unto you because he has seen the truth.”

The first process is that of surrender. We have to find an exalted person and willingly surrender before him. The sastras enjoin that before we take a guru we should study him carefully to find out whether we can surrender to him. We should not accept a guru suddenly, out of fanaticism. That is very dangerous. The guru should also study the person who wants to become a disciple to see if he is fit. That is the way a relationship is established between the guru and disciple. Everything is provided, but we must take up the process seriously. Then we can be trained to become a bona fide disciple. First we must find a bona fide guru, establish our relationship with him, and act accordingly. Then our life will be successful, for the guru can enlighten the sincere disciple who is in darkness.

Everyone is born a rascal and a fool. If we are born learned, why do we need to go to school? If we do not cultivate knowledge, we are no better than animals. An animal may say that there is no need of books and that he has become a guru, but how can anyone obtain knowledge without the study of authoritative books on science and philosophy? Rascal gurus try to avoid these things. We must understand that we are all born rascals and fools and that we have to be enlightened. We have to receive knowledge to make our lives perfect. If we do not perfect our lives, we are defeated. What is this defeat? The struggle for existence. We are trying to obtain a better life, to attain a superior position, and for this we are struggling very hard. But we do not know what a superior position actually is.

Whatever position we have in this material world must be given up. We may have a good position or a bad position; in any case, we cannot remain here. We may earn millions of dollars and think, “Now I am in a good position,” but a little dysentery or cholera will finish our position. If the bank fails, our position is gone. So actually there is no good position in this material world. It is a farce. Those who try to attain a better position in the material world are ultimately defeated, because there is no better position. The Bhagavad-gita (14.26) says what the better position is:

mam ca you `vyabhicarena
bhakti-yogena sevate
sa gunan samatityaitan
brahma-bhuyaya kalpate

“One who engages in the spiritual activities of unalloyed devotional service at once transcends the modes of material nature and is elevated to the spiritual platform.”

Is there any science that gives us the knowledge by which we may become immortal? Yes, we may become immortal, but not in the material sense. We cannot receive this knowledge in so-called universities. However, there is knowledge contained in the Vedic scriptures by which we may become immortal. That immortality is our better position. No more birth, no more death, no more old age, no more disease. Thus the guru takes on a very great responsibility. He must guide his disciple and enable him to become an eligible candidate for the perfect position-immortality. The guru must be competent to lead his disciple back home, back to Godhead.

(Sources ISKCON)

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