Megha Goswami

FSSAI License Eligibility Registration Validity Suspension Cancellation Transfer

FSSAI License Eligibility Registration Validity Suspension Cancellation Transfer

Leave a Comment / Finance / By / February 21, 2024

FSSAI License Eligibility Registration Validity Suspension Cancellation Transfer: The Food Safety and Standards Authority of India (FSSAI) refers to a statutory organisation under the Indian government’s Health and Family Welfare Ministry. 2006’s Food Safety and Standards Act, a consolidating act related to food regulation and safety across India, formed the FSSAI. The Food Safety and Standards Authority of India (FSSAI) is in charge of preserving and promoting public health by regulating and supervising food safety.

Furthermore, in 2021, the FSSAI agreed for providing permanent licenses to all the food manufacturers and restaurants, conditioning that they file their returns each year. This is aimed to help the industries involved in the handling, manufacturing, packing, and sale of food goods.

FSSAI Registration Applications

  1. Along with the application for registration, the small food manufacturer submits a self-attested certification of conformance to requirements pertaining to general hygiene and sanitary requirements.
  2. Within 7 days of receiving an application for registration, the Registering Authority either permits registration, rejects the same, or issues a notice for inspection.
  3. If an inspection is requested, the registration will be given by the Registering Authority within 30 days after the Registering Authority is satisfied that the safety, hygiene, and sanitary criteria are being met. The tiny food manufacturer may begin operations, subject to any subsequent improvements advised by the registering authorities in the following circumstances:
    1. Where permission to register is obtained.
    2. If registration is not granted, refused, or an inspection is not ordered within seven days after submission,
    3. In the case of an inspection order, the Registering Authority must make a decision within 30 days.

FSSAI License Applications

  1. A self-attested declaration and such copies of papers (FOR STATE LICENSE AND CENTRAL LICENSE), as well as the relevant fees, must be submitted with an application for the award of a license in Form B.
  2. The Licensing Authority will assign an Application ID number to each applicant upon receipt of a complete application (including any additional information requested by the Licensing Authority).
  3. A license has to be issued by the competent Licensing Authority within 60 days of the date of the application ID being issued.
  4. If a license is not provided within 60 days, an applicant may start his food company, and the related licensing authority will not prevent him from doing so.

FSSAI Registration / License Validity

A registration or license shall be valid for a period of 1 to 5 years from the date of issuing, as determined by the Food Business Operator.

FSSAI Registration Application Renewal

  1. Any application for the renewal of a registration or license must be submitted at least 30 days prior to the expiration date.
  2. The registration or license shall remain in effect until the renewal application is approved, which shall not be more than 30 days after the date of expiration of the registration or license. Any renewal application submitted after the above-mentioned period but before the expiry date is subject to a late fee of Rs 100 per day for each day the application is late.
  3. If the renewal application is not submitted, the license expires, and the Food Business Operator will have to cease all the operations.
  4. If a Food Operation Operator wants to relaunch their business, they have to apply for a new registration or license.

FSSAI Registration Cancellation

  1. If there is cause to suspect that the Food Business Operator has failed to comply with the conditions within the time specified in any Improvement Notice delivered u/s 32, the Registering or Licensing Authority may suspend any registration or license at any time.
  2. If a Food Business Operator fails to comply with the conditions of an improvement notice given by the authority within the timeframe specified in the notice, the registering authority may cancel the license/registration.
  3. If all of the observations indicated in the improvement notice have been met, the Food Business Operator may apply for a new registration or license after 3 months from the date of cancellation.

FSSAI License

FSSAI Registration Transfer in the Death

In the event that the holder of a Registration certificate or license dies, the certificate or license will continue to be valid for the benefit of the deceased’s legal representative or any family member until the expiration of:

  1. the period of 90 days from the registration certificate holder’s death date; or
  2. such longer period as the Designated Officer may allow, for reasons recorded in writing

The legal representative or family member of the deceased holder must apply to the relevant authority for the certificate or license to be transferred to him.

Required Compliance

  1. Every licensee must file a return in ‘Form D-1′ electronically or in paper form by the 31st of May of each year.
  2. Every licensee engaged in the manufacturing of milk and/or milk products is required to file half-yearly returns in the form D-2 for the fiscal years 1st April to 30th September and 1st October to 31st March.
  3. However, for the fiscal year 2019-2020, the authority has extended the deadline for submitting annual and half-yearly returns from October 1 to March 31, 2020, till July 31.
  4. If the same Food Business Operator holds multiple licenses, he or she must file a separate return for each one.
  5. A penalty of Rs 100 per day will be imposed if the return is not filed by the 31st of May of each year.
Principle Natural Justice

Principle Natural Justice | Natural Justice in The Light of Administrative Law

Leave a Comment / Corporate Law / By / February 21, 2024

Principle Natural Justice: The principle of Natural Justice is implemented to make sure that there exists a balance between the social and economic activities of the people and shields individual liberty against arbitrary action. Now, the question is what exactly are these principles are?

In this article, we are going to discuss the principle of natural justice and the principle for issuing show-cause notice.

Principle Natural Justice Introduction

The principle of Natural Justice is not provided in the Indian Constitution but it is one of the most crucial elements for the administration of justice. The meaning of Natural Justice is the law of nature(jus natural). Or in layman language, we can also be called natural justice as a “natural sense of what is right or wrong.” Here, ‘Natural’ does not indicate that the principle will be found in nature, it is an abridgment of concepts that are naturally associated with justice.

Even this is not in the incorporated law, justice is a great force for progress. Its priority is the rule of law rather than the rules of natural prevail in regulating the human body. The principle of Natural Justice has a very wide range of applications towards the responsibility of the administration. The main target of this principle of Natural Justice is to prevent arbitrariness and injustice towards the citizens. This principle is defined as cramping to final judicial proceedings only but with the arrival of the welfare state the power of administration authorities increases which results in the impossible to determine a fair judgment based on the law which was being followed by each authority while adjudicating any disputes or any quasi-judicial proceeding.

Principle of Natural Justice

It consists of two primary rules. These rules are:-

  1. Nemo Judex in Causa Sua (rule against bias)
  2. Audi Alteram Partem(rule of hearing)

Nemo Judex in Causa Sua

This rule stands against bias. It is considered the first principle of Natural Justice. It says, no man shall be judge in his cause or a deciding authority must be neutral and impartial while taking the decision of any case. Thus, when the authority is suspected to be bias and partial then according to the principle of Natural Justice, the authority shall be disqualified for determining any case before them. This shows us that justice is not only done but also has to be seen to be done.

Audi Alteram Partem

This rule allows us to hear the other side of the situation/condition as well. And this is the fundamental rule of natural justice to listen to the other side of the scenario so that, no one should be condemned unheard. In a situation where the person (against whom the action is sought to be taken) needs to put his/her side, he/she is allowed the equal opportunity of being heard.

As per Hon’ble Supreme Court in CCE & Land Custom v Sanawarmal Purohit 1979 (4) ELT j 613 (SC), if quasi-judicial authority is not allowed to hold an inquiry into a dispute before him according to the procedure followed inside the courtroom. But the tribunal has the power to inquire as to if he thinks it fit. It decided a case on the matter of fact discovered by the tribunal itself on inspecting the premises in question. The tribunal has to inform the parties about the inspection done by them otherwise it will be considered as a breach of natural justice. As they did not allow the chance so that they can deal with their sides.

If there is any interference from the third party then the tribunal has to present the related document to both parties to provide equal opportunities of commenting on it in the session. It was the duty of the customs collector to inform the persons accused before him of the charges against them. A quasi-judicial authority will act in violation of the rules of natural justice if it acts on the information it has collected and has not been disclosed to the interested party and as to the full opportunity to fulfill the conclusions arising from it is not given.

Concerning the principles of natural justice, the Supreme Court of Tyre industry Asson. V The Designated Body 2011 (263) ELT 481 (SC) decided that the rules of “natural justice” are not embodied rules. The basic principle of natural justice, which arose under common law, is the verification of the arbitrary exercise of power by the state or its officials. Therefore, the principle means the duty to act fairly, i.e. fair play at work. In this case, the material collected by the previously designated anti-dumping authority was used by the successor without the affected parties being heard. So the matter itself was interfered with as a violation of the principles of natural justice.

Principle for Issuing Show Cause Notice

The indirect tax legislation in Section 11A of the Central Excise Act, 1944, Section 73 of the Finance Act, 1994, and Section 28 of the Customs Act, 1962 is mandatory to issue a show-cause notice before adjudicating a matter. Therefore, it might be relevant to mention a few principles in that interest.

Whether it is Mandatory to Issue Show Cause Notice?

In UOI Vs. Madhumilan Syntex Ltd. 1988 (35) ELT 349, the high court ruled that any application made without notice of cause or service may not be valid in terms of Section 11A of the Central Excise Act, 1944. In CCE Vs. I-Kosan Metal Products Ltd. 1988 (38) ELT 573, the Supreme Court held that a causal notice is required before a judgment and simply commenting on the restitution is not a notice.

Whether Unsigned Show Cause Notice Is Valid?

In the case of Harichand K. Khanna Vs. C.C.E. In 2002 (150) ELT 1323 (Tri-LB) it was concluded that the exhibition notice would not be valid if the copy provided was not signed by the Commissioner but certified by Asst. Commission, provided that a copy of the office is submitted to the Commission. It should be noted that legislation in this regard should be strictly enforced. It is evident from many things that notices and instructions are written by the Commissioner’s subordinates by attaching his signature.

When Can The Notice Be Issued?

According to the provisions of the law, to indicate where notices may be issued where tax/levy is taxed, unpaid or underpaid or partially paid or returned in error.

Meaning of

  • Short levy– Tax/ duty has been levied.
  • Non-levy– It arises when the same has not at all been charged on the product or service.
  • Short-paid– An amount less than what is due.
  • Erroneous refund– It refers to a situation where a refund is granted based on an error.

*This article is only for academic interest.

MSMEs | Eligibility, Benefit and Registration

Leave a Comment / Finance / By / February 17, 2024

MSMEs Eligibility Benefit Registration: MSME or Micro, Small, and Medium Enterprises are sectors that are affiliated with the production, processing,  manufacturing, and preservation of goods and commodities for the growth and development of the nation. This sector is the principal contributor to the gross domestic product, employment generation, and exports. The article briefly explains eligibility, benefits, and registration.

Introduction To Micro, Small and Medium Enterprises

The abbreviation MSME stands for Micro, Small, and Medium Enterprises. These are the classes of enterprises that work and operate on a small scale as compared to big tycoon enterprises.

Doubtless,  micro, small, and medium enterprises are small in their overalls but they are colossal in number. MSMEs or Micro, Small, and Medium Enterprises contribute to the country’s economy, therefore the role and existence of the enterprise are of critical importance.

The Government of India plays a significant role in the growth and development of the MSMEs or Micro, Small, and Medium Enterprises. The Government tries to hold the hands of the MSMEs or Micro, Small, and Medium Enterprises endeavours for their benefit as possible.

The key rationale behind the classification of enterprises is to distinguish them from the rest of the enterprises and pay special attention which they deserve.

The concept of Micro, Small, and Medium Enterprises was introduced in 2006 under the MSMEs Act, 2006.

Under this law of action, the Micro, Small, and Medium Enterprises falling under the eligibility criteria were required to register as Micro, Small, and Medium Enterprises. After successful registration, the enterprises under the MSMEs will hoard benefits instituted under the Act and benefits later in the development built by the Government.

Earlier, the Micro, Small, and Medium Enterprises were asked to obtain several registrations under the multiple registrations window to avail of multiple benefits. However, the Government later realised this issue and introduced a single-window registration system known as the Udyog Aadhar or UA registration which later was renamed multiple times such as the SSI Registration, entrepreneur’s memorandum.

MSMEs Eligibility Criteria

What Are Eligibility Criteria for Micro, Small, and Medium Enterprises?

The tag of the Micro, Small, and Medium Enterprises and the registration process that falls under it allows the manufacture, production, or the service providence alone. Individuals falling under any of those services mentioned above are eligible to register themselves under the single.

Enterprise Investment in plant and machinery/ or Equipment Turnover
Micro-Enterprise Up to ₹1 Crore Up to ₹5 Crore
Small Enterprise Up to ₹10 Crore Up to ₹50 Crore
Medium Enterprise Up to ₹50 Crore Up to ₹250 Crore

Benefits Regarding MSMEs Or Micro, Small, and Medium Enterprises

  • The benefits under the schemes and initiatives taken or launched by the Government of India under the “Atma Nirbhar Bharat Mission”, which includes distressed assets fund for MSMEs.SSI or MSME.
  • Individuals undergo 50 percent concession in trademark registration fees- The Government fee for the Trade Mark registration is generally around Rs. 9000, however, for the Micro, Small, and Medium Enterprises, the Trade Mark registration fee is charged around Rs.4500.
  • The reimbursement of ISO certification fees
  • Benefits of the collateral-free loan- A loan is an inevitable need for any business and the Micro, Small, and Medium Enterprises require them the most, which often face issues of deep financial crunch. Collateral is a prerequisite to acquire a loan, but to get hold of the financial stability and support, they are exempted from the requirement of collateral security.
  • Preferences in the Government contracts and tenders
  • The Government of India as well as other Commercial banks provides special financial assistance schemes
  • Exemption to pay Earnest Money Deposit. Any individual who applies for the tenders, contracts, or bids is required to deposit an advance or a token amount to give assurance of his or her interest to the other party in contract, tender, or bid. The Micro, Small, and Medium Enterprises sectors had been exempted to pay this amount

Micro, Small, and Medium Enterprises Registration

Micro, Small, and Medium Enterprises meeting the eligibility criteria are required to register as Micro, Small, and Medium Enterprises to avail the benefits and to recognize themself as such.

The MSME registration Online portal or system has been updated several times to meet the latest and prevailing needs and requirements of the individuals. Currently, the Government of India has introduced a new system known as Udyam Registration which is an online procedure.

If you are meeting the eligibility criteria of the MSME sector, you can apply for Udyam registration online at www.udyamregistration.gov.in

Things you must know about the Udyam Registration process-

  • No requirement of any physical documents
  • Subject to a Company or a Cooperative Society or a Limited Liability Partnership or a Society and Trust, the undersigned organization or its authorized signatory is responsible to provide its GSTIN and PAN number along with its Aadhar Card number
  • Requirement of Aadhar Card number is a must for registration
  • No requirement for the renewal process
  • The Aadhar Card number facilitates as the proprietor in relevance to the proprietorship firm of the managing partner contingent upon the partnership firm. The Karta is contingent upon the Hindu Undivided Family or HUF.
  • The enterprises are mandated to hold a PAN and GST with effect on April 1, 2021
  • Enterprises cannot file more than one Udyam Registration.
  • Udyam Registration requires no fee
  • The provided information linked with GSTIN and PAN will be auto-populated
  • After a successful Udyam registration form, the applicant acquires a permanent identity number

Registration for Entrepreneurs With UAM

For those enterprises having a UAM registration, click on the option “For those having registration as UAM”  or the option “For those already having registration as UAM through Assisted filing” on the homepage screen on the Government portal.

The page will automatically lead you to the page where the Udyog Aadhaar Number is to be entered and an OTP option should be selected.

MSME Form is created to present information in the framework of the outstanding payments

You are provided with two options- OTP through Email or OTP through mobile number. After choosing the OTP option, click on the “Validate and Generate OTP” option and enter the  OTP. Once this process is completed, the registration details are to be filled and the Udyam registration will be deemed as complete.

Draft Memorandum Association Society

Draft Memorandum Association Society | Definition, AIM, Objects, Admission Fee and Termination

Leave a Comment / Corporate Law / By / February 21, 2024

Definition

In these ‘Rules and Regulations’ unless there is something offensive in the title or context.

  1. Public means “Organization enrolled beneath the Public Registration Act, 1860”.
  2. Governing body means the governing body/executive committee or the executive committee
  3. General body means: – the general body of
  4. Member of the executive council means: – a member of the executive council
  5. Member means: – general body member
  6. Defender means: – Manager

Registered Office

The registered office of the Society shall remain in the Name of the State and is currently the full address of the Society.

What is the area of Operation for the Registered Office?

It operates all over India.

Main AIM and Objects of Draft Memorandum Association Society

The aims and objects established by the Memorandum Association Society are as follows: –

  • Promoting education, including special education and skills development especially for children, women, the elderly, and various disability development projects;
  • Ensuring environmental sustainability, environmental equity, plant and animal protection, animal welfare, agricultural agriculture, conservation of natural resources, and maintaining soil, air, and water quality;
  • Protection of national, arts, and cultural heritage including the restoration of historic buildings and artifacts; to establish public libraries; to promote and develop traditional arts and crafts.

All events, incomes, earnings, movable or immovable properties will be used in a lot of functions and will be used for the continuous purpose of the development of objectives and purposes. No money can be paid or transferred, directly or differently by distribution, bonus, benefits, or in any way to members of the public and period or over the person. No members of the public will have any personal claims in any personal property organization or public property or benefits for any period of membership.

The names, addresses, functions, and appointments of the current members of the Governing Body are the directors of the Society as required by section 2 of the Societies Registration Act, 1860.

Desirous Person

We the subscribers below wish to form an Association called “NAME OF THE PUBLIC” Public address under the Public Registration Act, 1860, as applicable in the Name of State, following this Memorandum of Association.

Membership

Membership of the Society is open to any person who has reached the age of majority and fulfills the terms and conditions of the Association but is subject to the endorsement of the Governing Body of the Society.

There are three types of membership:

  • Founder Life Member: The signatories to the Association’s Memorandum as aspirants and members of the First Governing Body shall be called the Living Members of the Founders of the Organization and will jointly be called Members of the Founding Board of Health.
  • Life Members: All adults who have reached the age of maturity and who meet the terms and conditions of the Association may apply to the Secretary on the prescribed form to become a member of the Association and the Society may register such a person on payment of entrance fees, as a member of the Society. Such a request shall be made by the Secretary in consultation with the President before the Governing Body. The Governing Body approves or disapproves of the request.
  • Honorary Members: The Governing Body may register any person as an Honorable Member for a term of one year only. This may be extended if in if someone else deems the Governing Body appropriate.

Note: If the membership is not approved by the Governing Body the reason for the thief in thief in / applicant concerned.

Admission Fee and Subscription

Admission and registration fees will be as low;

  1. Admission fee: Rs. ____.
  2. Annual Registration monthly fee. ____

Membership fees / annual subscription fees may be adjusted by the Society’s Governing Body where necessary.

Refusal for Membership

The Governing Body may disqualify any person from membership as long as the reasons for the refusal are passed on to the individual/applicant.

Membership Withdrawal

Any member may resign from membership in his or her desire to do so in writing to the Secretary-General / Secretary.

Termination of Membership or Cessation of Membership

The Governing Body of the Association shall have the power to terminate the members (s) of the above membership on the following grounds:

  1. By him/her
  2. When he fails to pay his debts
  3. If a member fails to pay the payment on time and continuously for 3 (three) months from the date of payment, however, a reminder (oral / written) notice will be given first by the Governing Body / any person authorized to pay the registration fee before terminating his or her membership. court.
  4. If a member acts contrary to the objectives of the Association or disregards the Rules and Regulations or decisions of the Governing Body
  5. When a member submits his or her tenders
  6. If you are found to be involved in any public disputes
  7. If convicted by any court of a criminal offense
  8. If he is convicted by the Governing Body of using propaganda against the purposes and objects of
  9. If a member fails to attend three consecutive meetings without obtaining appropriate relations with the Association.

NOTE:

  1. The reason for termination/termination of membership of the Association shall be notified to the member concerned in writing.
  2. A member who is expelled from membership of the Association shall not be entitled to enjoy the ‘Rights and Rights’ referred to in section 8 of these Rules.

Re-Admission and Appeal

Each completed member will have the right to appeal to the Governing Body for approval and a decision of the Governing Body will be final.

Rights and Privileges of the Governing Members.

Every Member shall have the following rights and privileges of the Society;

  1. Have one vote for each meeting
  2. To vote in the election of the Governing Body and to hold office on the Governing Body if any
  3. Each member, spouse, dependent children, parents, and the guest can use the facilities provided by the PUBLIC to pay the fee/fee as set by the Governing Body
  4. Participating in Seminars, Meetings, Speeches, Discussions, Conferences, cultural and/or religious activities, visits, and other official COMMUNITY gatherings if you wish to by the Church
  5. You have the right to collect an Identity Card after depositing the prescribed amount (set by the Governing Body).

What are the Duties of Members?

All members of the Association must: –

  1. Maintain a pledge of allegiance and loyalty to the Organization and/or to it
  2. Select a Governing Body for
  3. Attend General Body meetings regularly.
  4. Provide the necessary information to the Association relating to any matter required to be known by the Association.
  5. Non-participation in activities that discriminate against the Objectives and Objectives and/or Rules and Regulations of the Organization.

What are General Bodies?

  1. The Constitution of the General Body: All members of the Association shall form the ‘NORMAL BODY’ of the Association.
  2. Meetings
    1. General Body meetings shall be held at least once
    2. An emergency meeting of the General Assembly may be held at any time as required by the Authority
  3. Meeting Place: The time, date, and location of the meeting will be determined by the Governing Body and will be notified to all members of the Society’s list of notices within 15 days and the emergency meeting may be called a three-day notice.
  4. Quorum: The quorum for meetings of the General Body shall be 2/3 of the members on the list of the Association. If no quorum is required for any meeting, the meeting shall be adjourned for several days as determined by the members present and no quorum shall be required for the meeting to be reconvened after the adjournment. However, the meeting cannot be postponed for more than 7 days.
  5. Business to be done: Subsequent business meetings may be held at General Body meetings, as provided by the Governing Body.
    1. To elect the President, the Secretary, the Treasurer, and the members of the Governing Body.
    2. Adopting annual plans and policies
    3. To approve the annual PUBLIC budget.
    4. To discuss and decide on all other matters, matters and issues directly and/or and/or indirectly with the

What are Governing Body?

The administration and management of the affairs of the Organization or the administration and oversight of the activities of the Organization and all its assets of any kind or nature shall be in the hands of the Governing Body.

  1. Strength: The powers of the Governing Body (including office bearers and members of the administration) shall not be less than 7 (seven) and shall not exceed 21 (twenty-one).
  2. Composition: The composition of the Governing Body will be as follows: –
    1. THE PRESIDENT
    2. SECRETARY
    3. ACCOUNTANT
    4. MEMBERS (ARTICLE)
  3. Term: The term of any Governing Body shall be three years.
  4.  Notice: A detailed 15-day notice will be required at a meeting of the Governing Body compiling an agenda that sets out the date, time, place, and type of business that will be discussed at the Governing Body meeting.
  5. Quorum: The quorum for each meeting of the Governing Body shall be 2/3 of the total power of the Governing Body (including office bearers and senior members) If no quorum is required for any meeting, the meeting shall be adjourned for several days as determined by the members present and no quorum shall be required for the meeting to be reconvened after the adjournment. However, the meeting cannot be postponed for more than 7 days.
  6. Meetings: Meetings of the Governing Body will be held once every three months (or at a time when the Governing Body of the Society may decide from time to time).
  7. Emergency Meetings: An Emergency Meeting of the Governing Body may be called by 24-hour notice but the same number must be 2/3 of the total power of the Governing Body of the Organization.
  8. Meeting Place: The time, date, and venue of the meeting will be determined by the Secretary-General / Secretary in consultation with the President and will be communicated to all members of the Governing Body by notice within seven days.
  9. Filling Vacancies: If there is a vacancy the President in consultation with the Secretary-General / Secretary may fill the vacancies (s) by the appointment of members of the Association for the remainder of the term of the Governing Body.
  10. Duties and Functions of the Governing Body
    1. The Governing Body is responsible for the administration and management of public affairs. The Governing Body is authorized to appoint any member to oversee any matter/activity/institution or public property.
    2. All decisions shall be made by a majority vote of office bearers and senior members
    3. Any person/persons, member/members, member/members, or office bearer/office bearers (authorized by the Governing Body) shall enter into all agreements and contracts and sign bonds and receipts or legal documents
    4. The Governing Body shall have all the powers, such as the public power specified in the Memorandum of the Organization and these By-Laws &
    5. The Governing Body will also have the following powers;
      1. To prepare programs and programs to promote the goals and objectives of the community.
      2. Acceptance of keeping and keeping funds/assets moving or not moving with the same administration
      3. Appoint, manage and eliminate employees who may be required to effectively and efficiently manage public affairs. The Governing Body will appoint an Electoral Officer to complete the election process.
      4. Financial planning, if required by the Bank, banks, institutions (or/or) Each following the relevant terms and conditions and the Governing Body as a whole is responsible for repaying it.
      5. Publishing books and disseminating a public outreach program, which is concerned with promoting/achieving the goals and objectives of
      6. Accepting donations, charities, grants, grants, etc. For members, the community, other organizations, agencies, and government. and/or Semi Govt. Doors. To appoint a steering committee of any public school or to nominate any committee or subcommittee of any member of the public or above.
Bigamy Punishable Offence India

Bigamy Punishable Offence India | Is Bigamy a Punishable Offence in India?

Leave a Comment / Corporate Law / By / February 21, 2024

Bigamy Punishable Offence India: Marriage is defined as a pure sacrament, especially in our Indian culture, a bond that binds two people for the rest of their lives, unlike in other countries, where marriage is a contract. However, there are some cases in which a person in a marital relationship cheats with another person and enters into a new marriage bond during the other partner’s lifetime, also known as a crime. It is immoral for a first partner to start a new life at the expense of the previous partner’s pleasure and peace in the marriage.

How Did the Indian Penal Code 1860 Define “Big Marriage”?

  1.  Section 494 of the IPC provides concerning “Bigamy”, “Whoever, while living with a spouse, remarries that in the event of such spouse’s life if such marriage is annulled, he shall be liable to imprisonment for a term which may extend up to seven years and also impose a fine. Bigamy is illegal because it is an undetected and bailable offense in India.
  2. The Indian Penal Code also recognizes the fact that cheating has taken place on behalf of the relevant second spouse to suppress the facts about the previous marriage and the person who does so is punishable under Section 495 of the IPC. A fine of up to ten years should be imposed along with imprisonment.

Such a section does not apply in the following circumstances-

  • Whether the marriage has been declared null and void by a competent court,
  • Any person who has been married in the life of an ex-spouse, such spouse, at the time of subsequent marriage, shall not attend any service continuously for seven years and such person shall not serve. The person who entered into such a marriage is heard to be alive at the time,
  • Before such a marriage takes place, she informs the person to whom the marriage took place, to the best of her knowledge, of the true state of affairs.

Background

In India marriage is considered as an inseparable bond that binds two lives together, religiously and socially they are called one entity. The “Rigveda”, the basis of Hindu law in India, states that “a man’s life is incomplete without a wife, with whom he performs all religious ceremonies and attains salvation”. “.

Therefore, Hinduism does not explicitly allow marriage more than once,but historical facts show that ancient rulers, wealthy merchants, and kings had more than one wife (including mistresses and mistresses). It is quite unclear how the Bigami practice began and who introduced it to the public, a practice so common that the British colonial empire in India may have allowed Islamic provinces to have multiple wives. , The custom of marrying two or more people was common among the Hindu rulers, the wealthy zamindars as well as the commoners of the time.

Although this is the secret that introduced the practice of bigamy, the historical facts indicate that their religion allows a maximum of four wives at once, even among Hindus, Sikhs, and Sikhs. Widely popular. Even Christians and Buddhists. Typically, wealthy landlords, merchants, kings, and rulers had more than one wife (including mistresses and mistresses) in the past. For example, the “King of Punjab” Maharaja Ranjit Singh is believed to have had four wives and seven mistresses in the Sati tradition, and when he was cremated in Lahore and his tomb, there were monuments like his Kalash.

Why is the Practice of Sati so Common?

The following are some common causes:

  1. Ancient society was primarily a patriarchal society where women had to accept the wishes of the male head of their family.
  2. The low status of women in society.
  3. The absence of any prohibition in this matter is partly due to the division between land laws and religion (since the priest is the religious head and the king is the “head of justice”)
  4. The pressure of “MALE CHILD.”

Is This Provision Different From Banning Bigamy Based On Religion Or Region? Personal Law In India Prohibits “Bigamy”

  1. Section 1 of the Hindu Marriage Act, 1955 – sub-sections (a), (b), and (c) specify which specific religions and persons are covered under this Act. Thus, under Section 17 of the Hindu Marriage Act, a person who is considered a Hindu and remarries in the life of the first spouse is punishable under the Indian Penal Code.
  2. Second Parsi Marriage and Divorce Act- Section 5 of this Act declares Bigamy null and void or void and imposes fines under Sections 494 and 495 of the Indian Penal Code.
  3. Christian Marriage Act – Although there are no specific provisions for bigamy in the Christian Marriage Act, the registered marriage form is for bachelor/spinster and widow/widowers only. Section 60 sub-section (2) for the marriage certificate states that “neither the wife nor the husband of the person seeking marriage shall be alive” and that it is punishable under section 193 of the IPC to make a false oath or statement. Marriage is deemed invalid under this Act.
  4. Special Marriage Act 1954 – Section 44 of this Act prescribes punishment for bigamy and provides punishment under sections 494 and 495 of the Indian Penal Code.
  5. Foreign Marriage Act 1969- Section 19 of this Act provides for punishment and punishment for adults under sections 494 and 495 of the Indian Penal Code.
  6. Muslim Marriage Act – There is no code or specific provision for this law. The Qur’an says a Muslim man can marry two, three, or four times, if they can treat each wife equally with respect after marriage, not just one. The rest of the Muslims in the country are subject to the provisions of the Muslim Personal Law (Sharia) Application Act 1937 as explained by the All India Muslim Personal Law Board.
  7. Provisions for Scheduled Tribes and Castes- The Constitution of India is of the view that traditional customs and cultural practices should not be harmed as special protection is accorded to the socially backward sections of the society. Therefore, under Section 2 (2) of the Hindu Marriage Act, “Nothing herein applies in the sense of Article 366 (25) of the Constitution except to the Central Government, by notification in the Official Gazette, otherwise direct.”

Also, punishment for such crimes can be considered by looking at the “rituals” of such a community or religion. The Supreme Court of India, upholding the earlier judgment of the Delhi High Court, held that “in the absence of specific requests, evidence, and testimonies of ‘practice’ alleging invalidation of a second marriage, there is no offense.

  1. However, Article 3 of the Goa Family Act 1867 provides for the following laws which are somewhat different from the Hindu Marriage Act –
  2. “Marriage joined by a non-Jewish Hindu within contemporary marriage shall not have a civil effect; except in the following cases-
    1. Complete absence of problems until the wife of a previous marriage reaches the age of 25 years.
    2. Complete absence of a second male problem, the previous wife completed 30 years, and minors, ten years elapsed from past pregnancy;
    3. Separation on any legal basis if the wife goes ahead and there is no male problem,
    4. Divorce of previous marriage as given in Article 5.

Bigamy or polygamy among Hindus is sometimes accepted as a practice in some rural areas, often with the consent of previous wives. In the 2005-06 National Family Health Survey (NFHS-3) 2 percent of women reported that their husbands had wives other than their own, indicating that despite such laws, the practice was still prevalent in many parts of India. To be continued.

Rules of Court on Bigamy

Can a man change his religion to get married?

Sarla Mudgal v. Union of India, 1995 AIR 1531 SC

The Supreme Court of India ruled in its landmark judgment that “any man (initially not a Muslim who converts his religion to Islam with the sole intention of marrying a second wife without legally divorcing her) is considered null and void and will be punished in the same way as he is punished if he does not change his religion.”

Such person shall be liable to imprisonment and fine and the sentence provided under section 494 shall not be reimbursed with the sentence given in section 495. The second wife has no right or share in the husband’s property, but can claim interim management from her husband.

In Lakshmibai Vs Ayodhya Prasad

The strict spelling of ‘wife’ and ‘husband’ is not given as used in Section 24 of the Hindu Marriage Act. Expression is the person who claims to be the wife or husband of the party.

What is the Legal Status of Such a Large Marriage?

The Hindu Marriage Act, 1955, stipulates that the basic condition for a legally valid marriage is that neither party must have a spouse at the time of marriage. In this case, according to Hindu marriage law, marriage must be-

  1. According to customs and rituals,
  2. Spouse of first marriage legally married spouse;
  3. The second marriage is taking place on the date of the second marriage.

In a typical Indian society, a second woman is not usually seen as equal to the respect given to the first wife, and with this social stigma comes an empty marriage and someone who can undoubtedly experience the immense pain of being cheated on in marriage. Very frustrating for the woman too.

Even if the second wife is not given legal recognition, she is likely to receive maintenance from her husband and after amending the provisions of the Family Laws, a provision has been made regarding the legality of issues arising from the marriage. Section 16 of the Hindu Marriage Act 1955, which states that children born out of a large marriage are fully valid.

Also, in the absence of clear provisions by law, children are entitled to maintenance from their father, although they (the second wife) are more likely to receive rights at the discretion of the judges.

Where is the Solution?

In the landmark judgment of the case, Mohad. Ahmed Khan v Shah Bano Begum (1985) and Sarla Mudgal v Union of India, 1995 Air 1531 SC

The court ruled that some mischievous individuals in the community were trying to exploit legal loopholes and that the “uniform civil code” needed to be enforced nationwide, but regretted that Article 44 was a “dead letter”. Remains. Support from all sections of India but Dr. BR. Ambedkar’s attitude that “the UCC is desirable, but for the time being must be voluntary” has been out of the debate in the Constituent Assembly for years. Therefore, the UCC cannot be implemented in India unless there is support from all quarters.

But what does the Uniform Civil Code say? According to Article 44 of the Directive Principles of the Constitution, “India seeks to provide its citizens with a uniform civil code (UCC) across the territory of India, which includes matters relating to marriage, divorce, maintenance and civil law there. There are uniform laws.

Therefore, the subject of the Uniform Civil Code can be considered as a topic of discussion given its advantages and disadvantages. Despite the problems with other regulations that enforce the UCC for the country, it certainly provides a legal barrier against “bigamy” and discourages such large relationships. But, the uniform conscience across the country has not yet reached this level.

Prohibition Granted

There is currently no such law to bring a petition against the husband to prevent the wife from remarrying, although the jurisdiction lies in the case where the wife permanently forbids her husband from remarrying. . Civil court to try a claim that is not exempt from Hindu marriage law.

Who can sue? The petition to declare the emptiness of the second marriage may be filed only by the parties to the marriage and not by the first wife.

Conclusion

In a country with different customs, languages, ​​and religions, it is widely accepted that people benefit from legal loopholes, for example, to ensure that a person can change his or her religion and marry fraudulently. Have two wives at once, by converting their religion to Islam they are allowed to have four wives at once. It has been repeatedly stated in recent years that all religions emphasize the love, respect, and support of women and that they should not be used as a “tool for manipulation and exploitation” and that no religion should go beyond the moral norms for misconduct of “bigamy”.

Income Tax Return

Income Tax Return | Advantages On Filing ITR On Time

Leave a Comment / Income Tax / By / February 6, 2024

Income Tax Return: ITR or Income-tax Return is a form in which a person files information about his/her salary and the tax they have to pay during the year. Taxable income can be of various forms, such as capital gains income, income from house property and salary, income from interest on deposits, dividend, royalty income, or winning the lottery. It can also be from profits and gain from any business or service. The information entered in the form of ITR should be under the given year, between 1 April of the year and 31 March of the subsequent year.

Due to the ongoing pandemic, the department of IncomeTax has extended the ITR filing deadline for 2020-21 to reduce the pressure on individual TP and decrease the compliance burden for businesses coping with the current situation. As per the income tax law, individual taxpayers filing ITR-1 or 4 must file their return for the preceding FY (2020-21), which ends March 2021, by 31 July ’21. The deadline for corporations and firms whose accounts are to be audited is on 31 October.

The ITR Forms

Every year, the income tax department takes measures to simplify the filing return process and prompt more people to partake in this yearly activity. Some of the steps it has used include simplified tax return applications, enabling paperless return filings, rendering pre-filled tax return forms, etc. There are a total of 7 forms prescribed by the Income Tax Department that includes ITR 1, ITR 2, ITR 3, ITR 4, ITR 5, ITR 6 and ITR 7, and the forms applicability depends upon the type of taxpayer and the amount and nature of income.

  • ITR Form- 1: ITR 1 form is commonly known as Sahaj. This form is one of the most used forms for ITR filing and can be listed by resident Individuals who have income up to Rs. 50 Lakhs in the Financial Year (FY).
  • ITR Form-2: This Form is for individuals and HUF earning income other than income from “Gains and Profit from Business or Profession”. Thus, people with income from Salary or Pension, capital gains, foreign assets, or income from agriculture earning more than Rs5000 are eligible to file the ITR 2 Form.
  • ITR Form-3: The ITR 3 form is somewhat similar to ITR 2 form applicable for individuals and HUF who have income from profits and gains from business or profession. People carrying on a business or profession or income from House property, Pension or Salary, capital gains are eligible to file ITR 3.
  • ITR Form-4: ITR-4 Form is  for the taxpayers who choose a credible income scheme under Section 44AD, 44ADA and 44AE of the ITA and those whose income is less than Rs 50 lakhs.
  • ITR Form-5: The Form-5 of Income Tax Return requires to be filed by entities such as Artificial Judicial Person, Limited Liability Partnerships, Association of Persons (AOPs), and BOI. Apart from that, any cooperating local or social authority can file their income tax return using this form.
  • ITR Form-6: Individuals who gain income from property held for religious or charitable purposes under section 11 can file their income tax return in the ITR-6 form.
  • ITR-7 Form: The ITR form 7 can be filed when individuals, including companies, come under section 139 (4A)(4B)(4C)(4D). This form does not need any documents while filing Tax Returns. However, taxpayers are instructed to match the taxes received, deducted or paid by or on their account with the Tax Credit Statement Form 26AS.

Advantages of Filing ITR on Time

Under the IT Act, every individual must file their income tax return within the designated time, i.e. due date. If they fail to file an income tax return before the due date, then they shall be accountable. Therefore it’s beneficial to file and pay the ITR on time as it also helps in certain ways.

  • Filing Tax Returns keeps you tax-compliant and helps to avoid unnecessary penalties. Penalty under section 234F is levied from the FY 2017-18 of an amount up to Rs. 10,000 if one fails to file tax returns by the mandated date. This is a compulsory penalty and can not be ignored by the income tax officer.
  • It also helps to avoid paying interest. Interest under section 234A is if a person has some exceptional taxes owed to the IT Department, then the interest is chargeable at 1% per month on the outstanding tax from the expected date till the present return filing dates.
  • It also helps to get easy loan approval; as such, when an individual has to apply for their house or vehicle loan, they need to produce their Tax Return copy to apply for the loan. Therefore it benefits from getting Easy Approval for Loan.
  • A Taxpayer can revise his return in case of a mistake, but this right is not feasible if the return is filed after the due date.
  • The ITR can also be used as proof of your Address and income.
  • While applying for VISA, most embassies and consulates ask for copies of ITR. Therefore filing ITR in time also benefits in receiving their Visa on time.

FAQ’s on Income Tax Return

Question 1.
What are the general documents needed to file ITR?

Answer:
The documents needed for filing Income Tax Returns are aadhaar card number, Pan Card number, TDS Certificate Form 16 or Form 26AS, Details of Bank Account. Tax Payment Challan, Bank Account – Account number, IFSC details, bank name, and Original Return or Notice.

Question 2.
What is the ITR policy for senior citizens?

Answer:
The 2021 Budget has proposed to excuse senior citizens from filing income tax returns if interest income and income by pension are their only yearly income source. In addition, section 194P has been inserted to enforce the banks to deduct tax on senior citizens more than 75 years of age who have a pension and interest income from the bank.

Brief Regarding Rules of Interpretation of statutes

Brief Regarding Rules of Interpretation of Statutes

Leave a Comment / Finance / By / February 6, 2024

Brief Regarding Rules Of Interpretation Of Statutes: The modern rules and acts under enacted laws are drafted by legal experts. However, it can be expected that the language used could leave some room for constructional advice or interpretation.

The experience differs for all those who carry around and share the task of interpretation of the law.

The words often used in a statue don’t need to be at all times unambiguous, clear, and explicit.

Thus, in these cases, courts must determine a clear and comprehensive meaning of phrases or words used simultaneously and by the legislature removes all the doubts if anybody has any.

Hence, all the rules briefed in the article are critical for understanding justice.

What Does The Term Interpretation Mean?

The term, interpretation, means to explain, understand, translate and even expound. Interpretation is the process of defining, translating, or expounding any text or phrase in a written form.

Interpretation involves the Act of discovering the true meaning of the language that is used in the statue. However, the sources used are only limited to inspect the written text and clarify the written text or statutes.

Interpretation of statutes is the correct understanding of the law and is commonly adopted by the courts. Interpretation of statutes is used for determining the exact intention of the legislature.

The court’s objective is not just to read the law but also to apply it most effectively to befit multiple cases.

The application is used to establish the actual connotation of the Act or document with the legislature’s true intention.

The main motive of the interpretation is to throw light on the meaning of the words used in the statues, which might stay ambiguous.

Statutory interpretation is the process of interpretation and application of legislation used commonly by the courts.

In a case that involves a statute, some amount of interpretation is often necessary. However, in several instances, the written texts of the statute hold vagueness or ambiguity that the judge must resolve.

The process of ascertaining the true meaning of the written texts in the statute is called interpretation of the statute.

Reasons for Interpretation of Statutes

There are two fundamental reasons for the need for interpretation of statues-

  • Legislative Language – Legislative language is often complicated for a layperson to comprehend and may require interpretation.
  • Legislative Intent – Legislative intent or the intention of the legislature assimilates in two significant aspects:
    • The concept of ‘meaning’, that is, the definition and summary of the word
    • The concept of ‘purpose’ and ‘object’ or the ‘reason’ or ‘spirit’ permeating through the statute of interpretation

Principles Of Interpretation

The principle of the statute of interpretation is a written text that must be read as per the grammatical and standard sense. The rule must be read in entire context with the Act’s scheme, the legislature’s intention, and the object of the Act.

A few essential points to remember in the context of interpreting statutes are-

  • The statute of interpretation must be read as a whole in the context.
  • The intention of the legislature must be maintained.
  • The construction process is a combination of both the purposive and literal approaches.
  • The statute of interpretation should be construed to make the rule practical and workable; however, if the provision is ambiguous, then the adoption of the suitable construction.
  • The purposive construction rule highlights the shift from literal construction when it leads to absurdity.
  • If the statute’s meaning is plain, the effect is irrespective of the consequences.

Rules Of Interpretation

The court is implausible to interpret arbitrarily. There have been specific principles that have evolved out of the continuous exercise by the courts, known as the rules of interpretation.

There are two primary rules of interpretation-

Primary Rule

  1. Literal or Grammatical Rule
  2. Mischief Rule or Purposive Construction

Literal or Grammatical Rule

In the Literal or Grammatical Rule, the phrases and words used the interpreted or given in their ordinary or natural meaning.

Even after interpretation, if the meaning remains unambiguous, an effect passed explains the consequences of the provision of the statute.

The basic rule is to maintain and interpret the provision for the intention legislature according to the laws of interpretation.

This is the safest rule as the legislature’s intention is deduced from the phrases and words and the language used.

In the Literal or Grammatical Rule, the only duty of the court is to give the effect of the language remains plain in the language of the statute and no reason to deal with the consequences.

The only obligation of the court is to expound the laws if harsh consequences and remedies are to be sought by the legislature.

Mischief Rule or Purposive Construction

Mischief Rule is a purposive construction as it upholds the purpose of this statute is most important during the application.

This rule is also known as Heydon’s rule because it was put in use by Lord Poke in Heydon’s case in 1584.

Four things have to be followed for a credible interpretation of all the statutes such as-

  • What is the common law before the construction of an Act?
  • The mischief for which the present statute was enacted upon
  • Enlist the remedies the Parliament sought to cure the disease of the commonwealth
  • The final point to remember was the valid reason for the remedy.

The purpose of the mischief rule of purposive construction is to suppress the mischief and advance the remedy.

The Golden Rule

A golden rule solves all the problems of interpretation as it goes by the literal law where any ambiguity, injustice, inconvenience, hardship, inequity shall be discarded. The understanding is to be a manner that upholds the purpose of the legislation.

The rule follows the interpretation of the natural meaning of the written text used in the statute of understanding.

The Golden Rule suggests that the consequences and effects of interpretation deserve high significance. The presumption here is that the legislature does not intend particular objects. Such interpretation that leads to unintended things shall be rejected and the court must construe to harmonise them and not destroy them.

Dual GST Model & GST Structure In India

Dual GST Model & GST Structure In India

Leave a Comment / GST / By / February 3, 2024

Dual GST Model & GST Structure In India: Many countries worldwide have a single centralised GST system, i.e. a single tax applicable throughout the country. However, in most federal countries like Brazil and Canada, a dual GST system is widespread, whereby GST is levied by both the federal and State or Provincial governments. India is a federal country; therefore, it has a division of power between the federal and state governments. Dual GST is supported in countries where there is a federal structure of the Government. As in this system, states would be free in their revenue sources, and they don’t have to rely on the Centre to share the revenues they receive. This is essential as it will lessen the conflict between the Centre and State over revenue distribution.

Dual GST Definition

The dual GST means that GST, that is levied concurrently by Center and State Governments. Therefore, every supply transaction of goods or services shall undergo Central GST (CGST) and State GST (SGST) when the transaction is inside the State. However, when the transaction is between states, Integrated GST (CGST + SGST) will be raised by the Central Government. Dual GST is supported in countries where there is a federal structure of the Government.

As in this system, states would be free in their revenue sources, and they don’t have to rely on the Centre to share the revenues they receive. This is essential as it will lessen the conflict between the Centre and State over revenue distribution. The GST regime supersedes the confusing taxes with a single federal tax rate. This is created to unify India’s tax system, make it more comfortable to do business, and decrease prices for customers. Dual GST is normally of two types: Non-Concurrent Dual GST Model and Concurrent Dual GST Model.

Dual GST Model Benefits

The Dual GST is an easy and clear tax with one or two CGST and SGST rates. The dual GST is already confirmed and presents the results in:-

  • decrease in the tax numbers at the Central and State level
  • reduction of the efficient tax rate for many goods
  • replacement of the current cascading impact of taxes
  • the decline of the taxpayer’s transaction costs through interpreted tax compliance

GST Structure In India

GST was preceded with the purpose of reducing the tax burden and inflation rates. GST is an amalgamation of various taxes. It is a comprehensive, uniform, multi-stage, destination-based tax system applied to enhance value addition. However, the current tax regime has made some tax relief; but a notable increase in compliance cost is a fact that is indisputable. The GST tax structure comprises four structures.

  1. Central Goods and Services Tax (CGST): CGST is a tax levied on Intra State supplies of both goods and services by the Central Government and is administered by the CGST Act. SGST will also be levied on the same Intra State supply but will be administered by the State Government. This means that both the Central and the State governments will agree to consolidate their levies with a proper proportion for revenue sharing. However, it is clearly stated in Sec 8 of the GST Act that the taxes be levied on all Intra-State supplies of goods or services, but the tax rate shall not surpass 14 percent.
  2. State Goods and Services Tax (SGST): The SGST is a tax levied on Intra State supplies of both services and goods by the State Government and will be administered by the SGST Act. As described above, CGST will also be levied on the very Intra State supply but will be directed by the Central Government.
  3. Union Territory Goods and Services Tax (UTGST): the UTGST is similar to SGST. The only variation is that the tax revenue goes to the treasury for the particular administration of union territory where the goods or services have permanently been employed. The Union Territory directly comes under the direction of the Central Government and does not have its own elected Government as in the case of States. UGST is also credited at the same rates as CGST.
  4. IGST (Integrated Goods & Service Tax): Under GST, IGST is a tax levied on all Inter-State supplies of services and goods and is governed by the IGST Act. IGST will be applicable on any supply of goods or services in both cases of import into India and export from India.

FAQ’s on Dual GST Model & GST Structure In India

Question 1.
What is State Goods and Service Tax?

Answer:
SGST is one of the components of GST levied and raised by the respective state government on intra-state supplies. Such a tax is administered by the State Goods and Services Tax Act, 2017. The SGST is one of the three categories under the Goods and Service Tax with one tax concept on one nation.

Question 2.
What does GST in India mean?

Answer:
The Goods and Services Tax (GST) in India is regarded as one of the greatest reformations in indirect taxation. It has been decreed effective pan India from 01st July 2017 and is based on the law of destination-based consumption tax.

Question 3.
When is IGST applicable?

Answer:
IGST is applicable in the state of inter-state supply where the place of the supplier and location of supply are in two different states or in two separate union territories.

Suo Moto GST Registration Cancellation

Suo Moto GST Registration Cancellation

Leave a Comment / GST / By / February 3, 2024

Suo Moto GST Registration Cancellation: Suo Moto Cancellation of GST Registration means revocation of registration by GST Officer. Suppose a taxpayer does not comply with the provisions laid down under Goods and Service Tax. In that case, the proper officer is empowered to initiate the cancellation of GST registration of such defaulting taxpayers. This type of cancellation of registration initiated by a conventional officer is called suo moto cancellation of registration. There must be a substantial reason for initiation for continuing Suo moto cancellation as stipulated under Section 29(2) of the CGST/SGST Act. Any contracts before the Suo moto cancellation date will have to be paid by the taxpayer, irrespective of when liabilities are determined. It can be recovered later on, even after the cancellation of GSTIN.

Reasons for Suo Moto Registration Cancellation

The Suo Moto Cancellation of registration is started by the Tax Official for various situations as stated in the GST law provisions. The different types of situations are given below-

  • If the Enrollment Application is not being presented within three months from the selected day, the Tax Official starts the cancellation registration.
  • Any Taxpayer other than composition taxpayer has not listed returns for a consecutive period of six months.
  • Supplying any services or goods without any invoice issue, in breach of the provisions of the rules or act, made thereunder, planning to evade tax.
  • Wrongful utilisation of credit or tax refund by issuing bills/invoices against the fraudulent sale of goods or services, thereby breaching the act and the rules that fall under the act.
  •  The Tax Official starts the cancellation registration if one fails to pay any amount of tax, interest, or penalty to the Central/State Government account beyond a period of three months from the date on which such amount becomes overdue.
  • When a person is no longer responsible for deducting tax at source as per the provisions of GST Law
  • When a person is no longer accountable to collect tax at source as per the provisions of GST Law
  • The person no longer needed to be registered under terms of GST Law.
  • If a GST Practitioner, under the GST Law, is found indicted of misconduct in relation to any proceeding, the Tax Official starts the cancellation registration.
  • Closure/Discontinuation of Business
  • Change in Constitution directing to PAN change
  • Terminated to be liable to pay tax
  • During the business transfer on account of amalgamation, merger/demerger, lease, sale or otherwise disposed of,a etc.
  • Due to the Sole Proprietor Death
  • If the composition person has not provided returns for three consecutive tax periods,
  • If registration has been received using deception, wilful distortion, or suppression of facts. etc.

Communication SMC GST Registration

As per provision to Sec 29(2), a proper officer can’t void GST registration without presenting taxpayers with the possibility of being heard. In addition, as per Section 169(1), before transferring the cancellation order of GST Registration, the proper officer is expected to issue a report to the taxpayer. The Communication of notice can be performed by forwarding a communication to his/her registered mail address or by availing notice on the common GST portal.

Online Revocation Procedure

A registered person needs to follow the following steps to apply for cancellation online through the GST Portal:

Step 1: Open the GST Portal at “http://www.gst.gov.in”

Step 2:  Enter the user id and the password.

Step 3:  Select services. Under services, click the “registration” button and then select the “application for revocation of cancelled registration” option in the GST Dashboard.

Step 4:  Select the “apply” option for “revocation of cancelled registration”. In the select box, enter the reason for “revocation of GST registration cancellation”.

Step 5: Choose an appropriate file to be added for any supporting documents, and select the verification checkbox and name of the authorised signatory.

Step 6: Lastly, click on the “SUBMIT WITH DSC OR SUBMIT WITH EVC” tab.

FAQ’s on Suo Moto GST Registration Cancellation

Question 1.
What happens when the Show Cause Notice is Dropped?

Answer:
If the Tax Official is content with the acknowledgment collected from the taxpayer on the Show Cause Notice issued, the proceedings can be released. The Primary Authorised Signatory will be inferred about dropping of SCN by SMS & Email. The order issuance for the dropping of SCN will also be inferred to the Primary Authorised Signatory by mail and SMS. Also, the GSTIN Status will shift to “Active” from “Proceeding for Cancellation Initiated”.

Question 2.
State the precondition for SMC of Registration?

Answer:
The precondition for SMC of Registration is that there should be a substantial reason for initiation of advancing for Suo moto cancellation as stipulated under Section 29(2) of the CGST/SGST Act.

Question 3.
What is the duration to file a response for Show Cause Notice concerning Suo Moto Cancellation of Registration?

Answer:
One requires to provide a response within the given time limit of seven working days to file a reply to the SCN using the Services > Registration > Application for Listing Clarifications link. If there is no response given within the designated seven days, the Tax Official can continue with the cancellation of registration.

ICAI UDIN Generation Process

ICAI UDIN Generation Process

Leave a Comment / Finance / By / February 3, 2024

ICAI UDIN Generation Process: Unique Document Identification Number of UDIN is a unique number generated for every document that has been attested by a Chartered Accountant. To generate the UDIN, chartered accountants need to register themselves on the UDIN portal.

The need for a unique identification number was observed after a lot of cases where third persons misrepresenting themselves as CA members were misleading the authorities and the stakeholders. Also, signatures were being forged by non-CAs. The attestation or signature on financial documents or certificates made by the Chartered accountants, is what proves that the financial statements reflect their true nature. Stakeholders and investors also rely upon these documents.

To curb these malpractices, the Institute of Chartered Accountants of India or ICAI made the UDIN mandatory for all certificates from 1st February 2019. Chartered accountants with a  full-time certificate of practice (COP) can register on the portal and register the certificates attested/signed by them.

The UDIN is an 18 digit unique number that is generated for each document that is registered on the UDIN portal. The format of UDIN is:

  • The first two digits represent the last two digits of the current year (21 in this case).
  • The next six digits are the Membership Registration Number of the CA.
  • The next ten digits are random alpha-numeric generated by the portal.

Table of Content

How to Register on the Portal?

To generate the UDIN, CAs with COP need to register on the UDIN portal. Follow these steps to register yourself on the portal:

  1. Visit the official website at https://udin.icai.org/.
  2. Click on First-time sign-up and enter your details such as membership number, date of birth and date of enrolment.
  3. Click on “Send OTP”.
  4. You will receive the OPT on your registered mobile number and email address.
  5. Click on “Continue”. You will then receive your login credentials on the email address registered with the ICAI.
  6. Log in using your credentials.

How to Generate UDIN?

To generate the UDIN number, follow the steps given below:

  1. Go to the official ICAI UDIN website at https://udin.icai.org/.
  2. Login using your six digits membership number and password.
  3. Click on Generate UDIN.
  4. Select the “Document type” for which you wish to generate UDIN.
    1. Certificates
    2. GST and tax Audit
    3. Audit and Assurance Functions

In Case Of Certificates

Select the type of certificate from the options:

  1. Additional certification by concurrent auditors ( not forming part of concurrent audit assignment).
  2. Capital contribution/Net worth certificate
  3. Certificate issued by Statutory Auditors of  Banks
  4. Certificate issued by Statutory Auditors of Insurance Companies
  5. For bank KYC purposes confirming sole proprietorship.
  6. Certificate issued under RERA.
  7. Certificate of Liquid Asset U/S 45- IB of RBI Act, 1945.
  8. Certificate for physical verification of securities issued by Concurrent Auditors of Treasury Department of Banks.
  9. Certificate for Short Sale of securities issued by Concurrent Auditors of Treasury Department of Banks.
  10. Certificate regarding Sources of Income.
  11. Certificates for claiming deductions and exemptions.
  12. Certificates for utilisation of Funds/ Grants by Charitable Trust/Institution.
  13. Certificates for utilisation of Funds/ Grants by NGOs
  14. Certificates for utilisation of Funds/ Grants by statutory authority.
  15. Certificates for utilisation of Funds/ Grants under FERA, FEMA, or Other Laws.
  16. Certificates in form 15CB.
  17. Certificates in relation to initial Public Issues/compliances under ICDR and LODR.
  18. Certificates issued under statutory records under Companies Act, 2013.
  19. Certificates issued under LLP Act.
  20. Certificates for a Refund claim under GST.
  21. Certificates for a Refund claim under Indirect taxes.
  22. Certificates for arms-length price U/S 92 of the Income Tax Act, 1961.
  23. Certificates for fair values of shares of a Company for the purpose of buyback.
  24. Certificates for fair values of shares of a Company for the purpose of merger/de-merger.
  25. Certificates for fair values of shares of a Company for the purpose of transfer of shares.
  26. Certificates for fair values of shares of a Company for the purpose of allotment of shares.
  27. Certification under exchange control legislation.
  28. Certificate for deductions under Income tax laws.
  29. Certificates of net worth certificates for Banks finances, bank guarantee, student study loan or visa by a foreign embassy.
  30. Certificate for RBI statutory auditor for NBFCs.
  31. Turnover certificate.
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In Case Of GST And Tax Audit

Select the relevant option under “Particulars of section/form under which report issued” and provide under financial figures.

Section 44AB of IT Act, 1961

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Other tax audit reports other than Section 44AB of IT Act, 1961

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Under Section 35(5) of CGST Act,2017

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  3. Turnover as per Audited financial statements and as declared in Annual Returns.

Under Section 66(1) of CGST Act,2017

  1. Short payment of tax and any other amount under form ADT-04.
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In Case Of Audit And Assurance Functions

Select the “type of audit” and “under act/law/statutory” regulation.

Type of Audit

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  2. Statutory audit for non-corporate.
  3. Statutory audit for a branch.
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Under act/law/statutory

  1. Companies Act, 2013.
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  5. Insurance Act, 1938.
  6. SEBI Act, 1992.
  7. Societies Regulation Act, 1860.
  8. Enter the relevant date under the “Date of signing of report” option.
  9. Provide the relevant information under “Documents description”.
  10. Click on “Send OTP”.
  11. Enter the OTP received on the registered mobile number and then click on the Submit button.
  12. The system will generate your 18-digits UDIN.
Corporate Social Responsibility (CSR) As Per Companies Act, 2013

Corporate Social Responsibility (CSR) As Per Companies Act, 2013

Leave a Comment / Finance / By / February 3, 2024

Corporate Social Responsibility (CSR): Corporate Social Responsibility (CSR) is defined as an organisation’s sense of responsibility towards both the environment and the community in which it operates.

Organisations fulfill this responsibility through the processes of waste and pollution reduction, by venturing activities of educational and social programs, contributions to the academic and social programs, and by being environmentally friendly.

Corporate Social Responsibility is not charity or mere donations; instead,  it is a concept whereby the companies or organisations integrate social concerns in their business operations and visibly contribute to the social good to better their stakeholders and society voluntarily.

These organisations do not limit themselves to using resources to engage in activities that increase only profits; instead, they use CSR to integrate social, economic, and environmental objectives and operations and growth.

Corporate Social Responsibility is often stated to increase an organisation’s brand reputation in society and its customer base.

Section 135 of the Companies Act, 2013, Companies (Corporate Social Responsibility) Rules, 2014, and Schedule VII prescribes mandatory provisions for organisations to accomplish their Corporate Social Responsibility.

The article aims to analyse these provisions relating to The Companies Act, 2013 and the amendments.

Corporate Social Responsibility (CSR) Committee

Every Organisation on which Corporate Social Responsibility is applicable must comprise a CSR Committee of the Board where it boards three or more directors. At least one shall be an independent director.

However, if an organisation sees no need to appoint an independent director, then it comprises two or more directors in the Committee.

Two directors are considered in a private company comprising only two directors on its Board Committee.

Two directors are considered in a foreign organisation, of which one person shall be nominated as the authorised person resident in India and the other appointed by the foreign company.

Functions Of Corporate Social Responsibility (CSR) Committee

The Corporate Social Responsibility Committee shall perform the following functions-

  1. The primary function of the CSR is to formulate and recommend to the CSR Committee a CSR Policy, which indicates the list of activities to be undertaken by the Organisation.
  2. The CSR Committee must recommend the total expenditure amount to be incurred on the activities referred to in clause (i)
  3. The Committee must monitor the CSR Policy of the company on a timely basis.
  4. The CSR Board must institute a transparent monitoring mechanism for all the company’s programs, activities, or project implementations.

Responsibility Of Board Of Directors

The board of directors of every socially responsible company is responsible for-

  • Consideration of recommendations enforced by CSR Committee; approval of the CSR policies enlisted for the company; and the disclosure of the contents of such policy in the board report
  • The BoD is responsible for ensuring that the activities included in the CSR Company Policy undertaken by the Organisation.
  • Disclosing the CSR Committee composition in the board report
  • Responsible for ensuring that the company spends at least 2% of the average net profits during its financial year made during the three immediately preceding financial years, in pursuance of the Organisation’s CSR Policy. The CSR projects or activities or programs undertaken in India shall amount to the overall CSR Expenditure.

Corporate Social Responsibility (CSR) Policy

A company’s CSR Policy shall, inter-alia, comprising the following-

  • A list of the activities or projects, or programs which a company schemes to undertake specifying the modalities of execution of the listed projects or programs and the implementation schedules for the same
  • The monitoring process of the enlisted activities, projects or programs
  • A clause under the policy highlighting that the surplus emerging from the CSR projects or programs or activities shall not be included in the company’s annual business profit.

Corporate Social Responsibility (CSR) Activities

  • As per the CSR Policy, the Corporate social responsibility activities needs to be undertaken by the company, excluding activities undertaken in pursuance of its ordinary course of business
  • As approved by the CSR Committee, the board of directors may decide to undertake its CSR activities-
    1. A  registered trust or a section VIII company or any registered society, set up by the organisation, either along with another company or single-handedly
    2. A  registered trust or a section VIII company or a registered society, established by either the State Government or the Central Government or any entity established that falls under the Act of Parliament or a State legislature
    3. A  registered trust or a section VIII company or a registered society, other than fall under the clauses (a) and (b) mentioned above; must hold an established track record of three years in ventures of such similar programs or projects
  • collaboration with other companies-
    1. for undertaking any CSR projects, programs, or activities in a manner that the CSR Committees of the respective companies are in a position to report separately on such projects or programs
  • The CSR projects or programs or activities to be different from the CSR Activities:
  • The expenses met should be for the benefit of the company employees and their families alone
  • Direct or indirect contribution of any amount to any political party

Schedule 7

The list of activities which may be included by companies in their Corporate Social Responsibility Policies relating are as follows:

  1. Active partake of livelihood enhancement projects and the promotion of education, including employment enhancing vocational skills, special education, especially among elderly, women, children, and the differently-abled.
  2. Eradication of poverty, hunger, and malnutrition; promotion of healthcare facilities including preventive health care and sanitation measures inclusive of the Swachh Bharat Kosh contributions set up by the Central Government to promote sanitation and the availability of safe and clean drinking water.
  3. Protection of national art, heritage, and culture including undertaking projects like the restoration of buildings and sites of historical importance and works of art; emplacing public libraries and the development and promotion of traditional art and handicrafts
  4. Undertaking beneficial measures for war widows, armed force veterans, and their dependents
  5. Slum Area Development
  6. Projects regarding Rural development
  7. Contributions or funds furnished to technology incubators located within academic institutions and approved by the Central Government
  8. Ensuring activities towards environmental sustainability and protection of fauna and flora.