This document outlines new rules for using Aadhaar authentication in property registration across India. It directs state governments to set up Aadhaar enrollment facilities at registration offices to enable consent-based Aadhaar authentication of property buyers and sellers. This aims to simplify the registration process, prevent benami/fraudulent transactions, and make the system more citizen-friendly. States must issue necessary rules and notifications, and ensure infrastructure like internet and points of service, to implement Aadhaar authentication in registration within prescribed timeframes.
The key points are:
1) The Act provides for mandatory identification and registration of all migrant workers in Meghalaya to ensure their safety and security.
2) It requires every migrant worker to register themselves with the designated Registering Officer and obtain a registration card.
3) Employers must ensure all migrant workers are registered, failing which fines may be imposed. Unregistered migrant workers also face fines.
This document summarizes key sections of the GST law regarding input tax credit (ITC). It provides an overview of sections 16-21 which govern ITC eligibility, conditions for claiming ITC, blocked credits, and special circumstances. The summary covers concepts like eligible inputs/capital goods, tax invoices, payment to suppliers, reversals, ITC attribution, and distribution by Input Service Distributors. It also defines important terms and summarizes rules regarding ITC claims, reversals, and transfers.
The presentation talks about the detailed procedures for Registration, Return Filing, Classification of Services, Bundled Services, Assessments, Records, Invoicing requirements, Revision of returns etc. I am sure it will be useful to all.
The efforts of the present Government seem to be paying off. The Empowered Committee of State Finance Ministers have cleared the draft Model GST law and the Government has released it for public opinion on June 14, 2016. GST is meant to be a game-changer for the Indian economy as it envisages to replace various indirect taxes viz. Excise, CVD and SAD portion of Customs, CST, VAT, Service Tax, Entry Tax, Octroi, Luxury Tax, Entertainment Tax with only one single tax to be called “Goods and Services Tax”.
The draft law comprises of:
1. Draft Goods and Services Tax Act, 2016 covering both Central and State law on GST. This has 25 Chapters under various headings, 4 Schedules on certain matters and 1 Rule for GST Valuation.
2. Draft Integrated Goods and Services Tax Act, 2016. This has 11 Chapters under various headings.
The key features of the draft law are explained in the article
The document discusses the powers of inspection, search, seizure, and arrest granted to tax officers under the CGST Act, 2017. It outlines that proper officers have the authority to (1) inspect business premises, warehouses, and means of transporting goods if they suspect tax evasion, (2) search and seize goods, documents, or other items useful for tax proceedings if concealed in any place, and (3) arrest individuals suspected of tax offenses. The powers aim to safeguard tax collection and ensure compliance with tax laws by allowing officers to inspect records, audit businesses, and summon individuals or documents as part of investigations.
This document provides answers to frequently asked questions regarding government services and GST. It explains that not all services provided by the government or local authorities are exempt from GST. It clarifies the meaning of key terms like "government" and "local authority" under the GST Acts. It also discusses the tax treatment and compliance requirements for government departments and authorities in relation to supplying services, deducting tax at source, and obtaining registrations.
This document summarizes a Supreme Court of India judgment regarding a writ petition challenging the constitutionality of the Haryana Panchayati Raj (Amendment) Act, 2015. The key points are:
1) The petitioners challenged certain provisions added by the impugned act that disqualified people from contesting local elections if they did not meet criteria like educational qualifications, having a toilet, or paying certain bills.
2) The petitioners argued these provisions violated the right to equality under Article 14 of the Constitution by creating unreasonable restrictions on the right to contest elections and an arbitrary classification of voters.
3) The Supreme Court heard arguments from both petitioners and respondents. It then dismissed the writ petition
LEVY AND COLLECTION OF GST – Scope of Supply - Schedule I, II & IIISundar B N
Under the old tax regime in India, different taxes like excise, VAT/CST, and service tax had different taxable events. GST unified these various taxes and introduced a single taxable event of "supply". Supply includes all forms of supply of goods or services for a consideration in the course of business. Certain activities specified in Schedules I, II and III of the GST acts are treated as supply. For a transaction to qualify as supply under GST, it must be a supply of goods or services, for a consideration, in the course of business, by a taxable person, and be a taxable supply.
The key points are:
1) The Act provides for mandatory identification and registration of all migrant workers in Meghalaya to ensure their safety and security.
2) It requires every migrant worker to register themselves with the designated Registering Officer and obtain a registration card.
3) Employers must ensure all migrant workers are registered, failing which fines may be imposed. Unregistered migrant workers also face fines.
This document summarizes key sections of the GST law regarding input tax credit (ITC). It provides an overview of sections 16-21 which govern ITC eligibility, conditions for claiming ITC, blocked credits, and special circumstances. The summary covers concepts like eligible inputs/capital goods, tax invoices, payment to suppliers, reversals, ITC attribution, and distribution by Input Service Distributors. It also defines important terms and summarizes rules regarding ITC claims, reversals, and transfers.
The presentation talks about the detailed procedures for Registration, Return Filing, Classification of Services, Bundled Services, Assessments, Records, Invoicing requirements, Revision of returns etc. I am sure it will be useful to all.
The efforts of the present Government seem to be paying off. The Empowered Committee of State Finance Ministers have cleared the draft Model GST law and the Government has released it for public opinion on June 14, 2016. GST is meant to be a game-changer for the Indian economy as it envisages to replace various indirect taxes viz. Excise, CVD and SAD portion of Customs, CST, VAT, Service Tax, Entry Tax, Octroi, Luxury Tax, Entertainment Tax with only one single tax to be called “Goods and Services Tax”.
The draft law comprises of:
1. Draft Goods and Services Tax Act, 2016 covering both Central and State law on GST. This has 25 Chapters under various headings, 4 Schedules on certain matters and 1 Rule for GST Valuation.
2. Draft Integrated Goods and Services Tax Act, 2016. This has 11 Chapters under various headings.
The key features of the draft law are explained in the article
The document discusses the powers of inspection, search, seizure, and arrest granted to tax officers under the CGST Act, 2017. It outlines that proper officers have the authority to (1) inspect business premises, warehouses, and means of transporting goods if they suspect tax evasion, (2) search and seize goods, documents, or other items useful for tax proceedings if concealed in any place, and (3) arrest individuals suspected of tax offenses. The powers aim to safeguard tax collection and ensure compliance with tax laws by allowing officers to inspect records, audit businesses, and summon individuals or documents as part of investigations.
This document provides answers to frequently asked questions regarding government services and GST. It explains that not all services provided by the government or local authorities are exempt from GST. It clarifies the meaning of key terms like "government" and "local authority" under the GST Acts. It also discusses the tax treatment and compliance requirements for government departments and authorities in relation to supplying services, deducting tax at source, and obtaining registrations.
This document summarizes a Supreme Court of India judgment regarding a writ petition challenging the constitutionality of the Haryana Panchayati Raj (Amendment) Act, 2015. The key points are:
1) The petitioners challenged certain provisions added by the impugned act that disqualified people from contesting local elections if they did not meet criteria like educational qualifications, having a toilet, or paying certain bills.
2) The petitioners argued these provisions violated the right to equality under Article 14 of the Constitution by creating unreasonable restrictions on the right to contest elections and an arbitrary classification of voters.
3) The Supreme Court heard arguments from both petitioners and respondents. It then dismissed the writ petition
LEVY AND COLLECTION OF GST – Scope of Supply - Schedule I, II & IIISundar B N
Under the old tax regime in India, different taxes like excise, VAT/CST, and service tax had different taxable events. GST unified these various taxes and introduced a single taxable event of "supply". Supply includes all forms of supply of goods or services for a consideration in the course of business. Certain activities specified in Schedules I, II and III of the GST acts are treated as supply. For a transaction to qualify as supply under GST, it must be a supply of goods or services, for a consideration, in the course of business, by a taxable person, and be a taxable supply.
The document is the Union Territory Goods and Services Tax Bill, 2017 which proposes a law to levy and collect tax on intra-state supply of goods or services within Union Territories in India. Some key points:
- It contains 9 chapters covering preliminary aspects, administration, levy and collection of tax, payment procedures, inspections, demands and recovery, advance rulings and transitional provisions.
- The Commissioner of Union Territory Tax will administer the law along with other officers. Taxes like integrated tax and central tax can also be collected by officers under this law.
- A tax called the Union Territory Tax will be levied on all intra-state supplies of goods/services at rates up to 20%
IMPORTANT DEFINITIONS of terms UNDER CGST LAWSundar B N
This document provides definitions for key terms under the Central Goods and Services Tax (CGST) law in India. It defines aggregate turnover, business, casual taxable person, composite supply, consideration, continuous supply of goods/services, electronic commerce operator, fixed establishment, goods, India, input tax, non-taxable supply, person, principal supply, recipient, reverse charge, services, supplier, taxable person, and taxable supply. The definitions clarify the scope and applicability of these important concepts under the CGST law.
The document summarizes the key provisions around e-way bills under the GST law. It discusses the 5 rules dealing with e-way bills - information to be provided prior to movement of goods, documents/devices to be carried during transit, verification of documents/conveyances during transit, inspection of goods, and facility for uploading detention details. It provides details on when an e-way bill is required, its validity period, documents to be carried, and consequences of acceptance/rejection of details by the recipient. RFID is required to be mapped to the e-way bill number for certain class of transporters.
The document provides information on electronic way (e-way) bills under the Goods and Services Tax (GST) regime in India. Some key points:
- E-way bills are required to be generated for the movement of goods of over Rs. 50,000 in value.
- Various notifications provide details on the nationwide implementation of the e-way bill system from January 2018.
- CGST Rules specify the procedures for generating e-way bills, including which parties are responsible for Parts A and B, validity periods, transfer procedures and exemptions.
- Non-compliance can attract penalties, and e-way bills help verify movement of goods and prevent tax evasion.
The document provides an overview of export refunds under GST. It discusses key concepts like zero rated supplies, which include exports and supplies to SEZ. It outlines the different types of export refunds available under GST such as export of goods/services upon payment of IGST or under bond/LUT. The document then analyzes section 54 of the CGST Act regarding refund procedures. It discusses refund eligibility for zero rated supplies and supplies with an inverted tax structure. Key points like time limits for refund claims and restrictions are also summarized.
The document describes the registration approval process handled by Central Processing Cells (CPC) in India. Key points:
- Taxpayers submit registration applications online which are processed electronically by CPC officers without physical interaction.
- Applications are assigned to CPC zones based on the applicant's principal place of business and then distributed to CPC officers.
- Officers can approve applications, raise queries for more information, or reject applications. All communication is done digitally.
- CPCs allow registration processing to be centralized and standardized, improving efficiency and meeting strict timeline requirements.
1. The document provides updates on income tax, GST, and TDS rates for the fiscal year 2018-19. It includes due dates for tax filings, income tax return forms, and clarifications on standard deductions and linking of Aadhaar with PAN.
2. GST updates include setting up a grievance redressal mechanism by CBEC to address technical glitches on the GST portal for return filing.
3. The TDS rate chart for fiscal year 2018-19 and an article on e-way bill are also included in the newsletter.
The document discusses key provisions of the Insolvency and Bankruptcy Code (IBC) 2016 and its relationship with the Income Tax Act 1961. Some key points:
- IBC aims to consolidate insolvency laws and provide a time-bound resolution process for insolvent companies, individuals, and partnerships.
- IBC overrides any other inconsistent law due to its non-obstante clause. Amendments were made to the Income Tax Act to ensure consistency with IBC.
- Tax authorities can file claims under IBC like other operational creditors but do not have voting rights in the Committee of Creditors. Their claims also do not take precedence over secured creditors.
- During the corporate
Any Person appointed by the Taxable Person to assist him in fulfilling his Tax
obligations.
44. Tax Agent: Any Person licensed by the Authority to represent Taxable Persons before it.
45. Tax Representative: Any Person appointed by a Non-Resident Person to fulfill his Tax
obligations in the Kingdom.
46. Tax Period: The period for which the Tax Return is filed and the Tax is paid.
47. Standard Rate: The standard rate of Tax imposed on Taxable Supplies.
48. Zero Rate: The rate of zero percent (0%) imposed on certain Taxable Supplies.
49. Tax Invoice: The document issued by the Taxable Person to the
The document outlines new rules for determining the point of taxation for service tax. Key points:
1. The Point of Taxation Rules, 2011 will come into force on April 1, 2011.
2. The rules define key terms like invoice, point of taxation, continuous supply of service and provide clarity on determining the point of taxation for various scenarios.
3. Special provisions are introduced for cases involving change in tax rates, new services, copyrights/royalties, specified services and associated enterprises.
This document is Mongolia's Law on Value-Added Tax from June 29, 2006. It outlines key definitions related to VAT, establishes who qualifies as a VAT taxpayer and how they are registered, specifies what goods, works and services are subject to VAT, and establishes procedures for imposing and calculating VAT rates. Key points include: VAT applies to imported/exported goods and domestic sales/services; taxpayers must register with tax authorities; a 10% VAT rate generally applies, but some items have a 0% rate or are exempt; taxable amounts are based on market prices; VAT is imposed when goods/services are sold, imported or exported.
A brief note on Kerala ReLIS Prject uploaded by T. J Joseph Adhikarathil,Deputy Tahsildar, Kottayam,Mob 9447464502. A mysandesham presentation.GO 2214/12.
- The document outlines rules for the Cyber Regulations Appellate Tribunal established under the Information Technology Act, 2000 in India.
- It details procedures for filing applications to the tribunal, serving notices, submitting replies, location and timings of hearings, and roles of the Registrar and Presiding Officer.
- The rules aim to provide an efficient process for appeals related to cyber regulations and orders in India.
Issues in Export & Import of Goods & Services vis-a-vis Foreign Trade PolicyGST Law India
The following presentation enumerates various issues related to import and export of goods under GST like modes of exports, zero-rated supply, supplies to SEZ and others, how to claim refund of ITC and IGST by using different forms. Further, it deals with methods to rectify mistakes in the respective refund forms under GST.
This document discusses various aspects of CGST/SGST levy and collection under Section 9 of the CGST Act, including:
1. Rates not exceeding 20% apply to intra-state supplies except alcoholic liquor for human consumption.
2. Petrol and its by-products shall be levied with effect from the date notified by the government based on council recommendations.
3. For mixed and composite supplies, the highest tax rate among the goods or services in the combination is applied to calculate tax liability for mixed supplies, while the rate applicable to the principal supply is applied for composite supplies.
GST Provisions relating to Export, import, sez etcCA Mukesh Sharma
The document discusses key aspects of export and import of goods and services under GST. It explains that export of goods is treated as zero-rated supply and does not require fulfillment of additional conditions like export of services. Import of goods into India would be treated as an inter-state supply and subject to integrated tax. The document also discusses important points regarding imports including time and place of levy of tax, availability of input tax credit, and valuation for tax purposes. High sea sales occurring before goods cross Indian customs frontiers are treated as inter-state supplies subject to integrated tax.
LAND LAW 1 slides registration of dealings 2014xareejx
This document discusses key aspects of the Torrens land registration system in Malaysia. It defines dealings under the system, outlines the types of dealings that can be registered (transfers, leases, charges, easements), and specifies that no title or interest is created until registration. It also describes the process of registering dealings, including using the proper instrument, entering details in the presentation book, and making a memorial on the register document of title. Finally, it discusses when the registrar can register or reject instruments and make corrections to titles.
The document provides an overview of the Real Estate (Regulation and Development) Act, 2016 in India. Some key points:
1) The Act was passed in 2016 to regulate the real estate sector and protect homebuyer interests. It established the Real Estate Regulatory Authority and Appellate Tribunal for dispute resolution.
2) Registration with the Authority is mandatory for new real estate projects of over 500 sqm or with more than 8 apartments. The Act defines responsibilities of promoters like maintaining project funds and completion schedules.
3) The Authority oversees project registrations, compliance, and can revoke registration for violations. It also facilitates association of allottees to complete stalled projects. The Act aims to improve transparency and accountability in
Third-party information to check service tax evasion - Dr Sanjiv AgarwalD Murali ☆
Third-party information to check service tax evasion - Dr Sanjiv Agarwal - Article published in Business Advisor, dated November 10, 2014 http://www.magzter.com/IN/Shrinikethan/Business-Advisor/Business/
The new Companies Law 2013 (India) - Chapter 6: Registration of chargesBold Kiln
This notification provides rules related to the registration of charges under the Companies Act, 2013. Some key points:
- It establishes rules for registering the creation or modification of charges within 30 days in Form CHG-1 or CHG-9 along with fees. Late registration within 300 days requires additional fees.
- The Registrar can allow late registration between 30-300 days if sufficient cause is shown.
- Certificates of registration and modification will be issued in Forms CHG-2 and CHG-3 as evidence of complying with registration requirements.
- Other rules cover maintaining a register of charges, satisfaction of charges, appointment of receivers, and inspection of records.
The document is the Union Territory Goods and Services Tax Bill, 2017 which proposes a law to levy and collect tax on intra-state supply of goods or services within Union Territories in India. Some key points:
- It contains 9 chapters covering preliminary aspects, administration, levy and collection of tax, payment procedures, inspections, demands and recovery, advance rulings and transitional provisions.
- The Commissioner of Union Territory Tax will administer the law along with other officers. Taxes like integrated tax and central tax can also be collected by officers under this law.
- A tax called the Union Territory Tax will be levied on all intra-state supplies of goods/services at rates up to 20%
IMPORTANT DEFINITIONS of terms UNDER CGST LAWSundar B N
This document provides definitions for key terms under the Central Goods and Services Tax (CGST) law in India. It defines aggregate turnover, business, casual taxable person, composite supply, consideration, continuous supply of goods/services, electronic commerce operator, fixed establishment, goods, India, input tax, non-taxable supply, person, principal supply, recipient, reverse charge, services, supplier, taxable person, and taxable supply. The definitions clarify the scope and applicability of these important concepts under the CGST law.
The document summarizes the key provisions around e-way bills under the GST law. It discusses the 5 rules dealing with e-way bills - information to be provided prior to movement of goods, documents/devices to be carried during transit, verification of documents/conveyances during transit, inspection of goods, and facility for uploading detention details. It provides details on when an e-way bill is required, its validity period, documents to be carried, and consequences of acceptance/rejection of details by the recipient. RFID is required to be mapped to the e-way bill number for certain class of transporters.
The document provides information on electronic way (e-way) bills under the Goods and Services Tax (GST) regime in India. Some key points:
- E-way bills are required to be generated for the movement of goods of over Rs. 50,000 in value.
- Various notifications provide details on the nationwide implementation of the e-way bill system from January 2018.
- CGST Rules specify the procedures for generating e-way bills, including which parties are responsible for Parts A and B, validity periods, transfer procedures and exemptions.
- Non-compliance can attract penalties, and e-way bills help verify movement of goods and prevent tax evasion.
The document provides an overview of export refunds under GST. It discusses key concepts like zero rated supplies, which include exports and supplies to SEZ. It outlines the different types of export refunds available under GST such as export of goods/services upon payment of IGST or under bond/LUT. The document then analyzes section 54 of the CGST Act regarding refund procedures. It discusses refund eligibility for zero rated supplies and supplies with an inverted tax structure. Key points like time limits for refund claims and restrictions are also summarized.
The document describes the registration approval process handled by Central Processing Cells (CPC) in India. Key points:
- Taxpayers submit registration applications online which are processed electronically by CPC officers without physical interaction.
- Applications are assigned to CPC zones based on the applicant's principal place of business and then distributed to CPC officers.
- Officers can approve applications, raise queries for more information, or reject applications. All communication is done digitally.
- CPCs allow registration processing to be centralized and standardized, improving efficiency and meeting strict timeline requirements.
1. The document provides updates on income tax, GST, and TDS rates for the fiscal year 2018-19. It includes due dates for tax filings, income tax return forms, and clarifications on standard deductions and linking of Aadhaar with PAN.
2. GST updates include setting up a grievance redressal mechanism by CBEC to address technical glitches on the GST portal for return filing.
3. The TDS rate chart for fiscal year 2018-19 and an article on e-way bill are also included in the newsletter.
The document discusses key provisions of the Insolvency and Bankruptcy Code (IBC) 2016 and its relationship with the Income Tax Act 1961. Some key points:
- IBC aims to consolidate insolvency laws and provide a time-bound resolution process for insolvent companies, individuals, and partnerships.
- IBC overrides any other inconsistent law due to its non-obstante clause. Amendments were made to the Income Tax Act to ensure consistency with IBC.
- Tax authorities can file claims under IBC like other operational creditors but do not have voting rights in the Committee of Creditors. Their claims also do not take precedence over secured creditors.
- During the corporate
Any Person appointed by the Taxable Person to assist him in fulfilling his Tax
obligations.
44. Tax Agent: Any Person licensed by the Authority to represent Taxable Persons before it.
45. Tax Representative: Any Person appointed by a Non-Resident Person to fulfill his Tax
obligations in the Kingdom.
46. Tax Period: The period for which the Tax Return is filed and the Tax is paid.
47. Standard Rate: The standard rate of Tax imposed on Taxable Supplies.
48. Zero Rate: The rate of zero percent (0%) imposed on certain Taxable Supplies.
49. Tax Invoice: The document issued by the Taxable Person to the
The document outlines new rules for determining the point of taxation for service tax. Key points:
1. The Point of Taxation Rules, 2011 will come into force on April 1, 2011.
2. The rules define key terms like invoice, point of taxation, continuous supply of service and provide clarity on determining the point of taxation for various scenarios.
3. Special provisions are introduced for cases involving change in tax rates, new services, copyrights/royalties, specified services and associated enterprises.
This document is Mongolia's Law on Value-Added Tax from June 29, 2006. It outlines key definitions related to VAT, establishes who qualifies as a VAT taxpayer and how they are registered, specifies what goods, works and services are subject to VAT, and establishes procedures for imposing and calculating VAT rates. Key points include: VAT applies to imported/exported goods and domestic sales/services; taxpayers must register with tax authorities; a 10% VAT rate generally applies, but some items have a 0% rate or are exempt; taxable amounts are based on market prices; VAT is imposed when goods/services are sold, imported or exported.
A brief note on Kerala ReLIS Prject uploaded by T. J Joseph Adhikarathil,Deputy Tahsildar, Kottayam,Mob 9447464502. A mysandesham presentation.GO 2214/12.
- The document outlines rules for the Cyber Regulations Appellate Tribunal established under the Information Technology Act, 2000 in India.
- It details procedures for filing applications to the tribunal, serving notices, submitting replies, location and timings of hearings, and roles of the Registrar and Presiding Officer.
- The rules aim to provide an efficient process for appeals related to cyber regulations and orders in India.
Issues in Export & Import of Goods & Services vis-a-vis Foreign Trade PolicyGST Law India
The following presentation enumerates various issues related to import and export of goods under GST like modes of exports, zero-rated supply, supplies to SEZ and others, how to claim refund of ITC and IGST by using different forms. Further, it deals with methods to rectify mistakes in the respective refund forms under GST.
This document discusses various aspects of CGST/SGST levy and collection under Section 9 of the CGST Act, including:
1. Rates not exceeding 20% apply to intra-state supplies except alcoholic liquor for human consumption.
2. Petrol and its by-products shall be levied with effect from the date notified by the government based on council recommendations.
3. For mixed and composite supplies, the highest tax rate among the goods or services in the combination is applied to calculate tax liability for mixed supplies, while the rate applicable to the principal supply is applied for composite supplies.
GST Provisions relating to Export, import, sez etcCA Mukesh Sharma
The document discusses key aspects of export and import of goods and services under GST. It explains that export of goods is treated as zero-rated supply and does not require fulfillment of additional conditions like export of services. Import of goods into India would be treated as an inter-state supply and subject to integrated tax. The document also discusses important points regarding imports including time and place of levy of tax, availability of input tax credit, and valuation for tax purposes. High sea sales occurring before goods cross Indian customs frontiers are treated as inter-state supplies subject to integrated tax.
LAND LAW 1 slides registration of dealings 2014xareejx
This document discusses key aspects of the Torrens land registration system in Malaysia. It defines dealings under the system, outlines the types of dealings that can be registered (transfers, leases, charges, easements), and specifies that no title or interest is created until registration. It also describes the process of registering dealings, including using the proper instrument, entering details in the presentation book, and making a memorial on the register document of title. Finally, it discusses when the registrar can register or reject instruments and make corrections to titles.
The document provides an overview of the Real Estate (Regulation and Development) Act, 2016 in India. Some key points:
1) The Act was passed in 2016 to regulate the real estate sector and protect homebuyer interests. It established the Real Estate Regulatory Authority and Appellate Tribunal for dispute resolution.
2) Registration with the Authority is mandatory for new real estate projects of over 500 sqm or with more than 8 apartments. The Act defines responsibilities of promoters like maintaining project funds and completion schedules.
3) The Authority oversees project registrations, compliance, and can revoke registration for violations. It also facilitates association of allottees to complete stalled projects. The Act aims to improve transparency and accountability in
Third-party information to check service tax evasion - Dr Sanjiv AgarwalD Murali ☆
Third-party information to check service tax evasion - Dr Sanjiv Agarwal - Article published in Business Advisor, dated November 10, 2014 http://www.magzter.com/IN/Shrinikethan/Business-Advisor/Business/
The new Companies Law 2013 (India) - Chapter 6: Registration of chargesBold Kiln
This notification provides rules related to the registration of charges under the Companies Act, 2013. Some key points:
- It establishes rules for registering the creation or modification of charges within 30 days in Form CHG-1 or CHG-9 along with fees. Late registration within 300 days requires additional fees.
- The Registrar can allow late registration between 30-300 days if sufficient cause is shown.
- Certificates of registration and modification will be issued in Forms CHG-2 and CHG-3 as evidence of complying with registration requirements.
- Other rules cover maintaining a register of charges, satisfaction of charges, appointment of receivers, and inspection of records.
This notification provides rules related to registration of charges under the Companies Act, 2013. Some key points:
- It establishes rules for registering the creation or modification of charges within 30 days along with required forms and fees. Additional fees are levied for later registration within 300 days.
- The register of charges will be maintained on the MCA portal and open for public inspection.
- Companies must register satisfaction of a charge within 30 days and the Registrar will issue certificates. Intimation must also be provided for appointment of receivers.
- Companies must maintain their own register of charges and make entries within 30 days of any creation, modification or satisfaction.
Tax weekly 12 July-2020- N Pahilwani & AssociatesNitin Pahilwani
This document provides a weekly newsletter with updates on GST and income tax. For GST, it summarizes two court cases - one where the government appealed a case allowing Airtel to claim GST refunds, and another related to invoking writ remedy. For income tax, it outlines CBDT actions like facilitating TDS verification for banks, extending refund processing timelines, and clarifying tax benefits for NPS contributions.
This document discusses key aspects of electronic governance and digital signatures in India according to the Information Technology Act 2000. It outlines sections of the act that provide legal recognition and validity to electronic records, digital signatures, and electronic transactions with the government. It also discusses sections related to the delivery of e-services, retention of electronic records, publication in an electronic gazette, and audit of electronic documents. The document concludes by discussing some legal issues in e-commerce such as online identity theft, phishing, copyright, and domain name disputes.
Cash contribution ≥ ₹ 50,000 but < ₹ 1 lakh ₹ 1,000
(c) Cash contribution ≥ ₹ 1 lakh ₹ 2,000
1) The Maharashtra Stamp Act applies to instruments specified in Schedule I of the Act within the state of Maharashtra. Stamp duty is charged on instruments, not transactions.
2) Stamp duty rates are provided in Schedule I and vary based on the type of instrument and consideration amount. Key instruments discussed include conveyances, leases, mortgages, gifts, and agreements.
3) Instruments must be properly stamped before or at execution. Understamped instruments may be impounded and penalties applied
With a shit to GST, the Indian taxation system has undergone a tremendous transformation.
This article deals with the first and the most important step towards the shift, Registration.
This document outlines rules related to registration offices and fees according to the Companies Act of 2013 in India. Some key points:
- It establishes registration offices to oversee company registration and exercises powers according to the Companies Act.
- The Registrar's office will be open Monday-Friday from 10:30am-3:30pm for public transactions. Other offices will have hours approved by the government.
- All company filings and communications must be electronic through a government portal in PDF or other specified format, though some documents still require physical copies.
- Companies must retain original documents like incorporation records for 8 years and provide them upon request to authorities.
ആധാരം രജിസ്ട്രേഷന് ‘ആധാർ’ അധിഷ്ഠിത ബയോമെട്രിക്ക് വെരിഫിക്കേഷൻ നടപ്പാക്കി രജിസ്ട്രേഷൻ (കേരള) ചട്ടങ്ങൾ ഭേദഗതി ചെയ്തു. James Joseph Adhikarathil Kottayam Kerala Your land consultant 9447464502
ഭൂമി സംബന്ധമായ പ്രശ്നങ്ങൾ നിങ്ങളെ വിഷമിപ്പിക്കുന്നുണ്ടോ നിയമപരമായ പിന്തുണയും സഹായവും നൽകി പരിഹാരം കണ്ടെത്തുവാൻ ഞങ്ങൾ സഹായിക്കാം.
അഭിഭാഷകരും റവന്യൂ
വിദഗ്ധരും അടങ്ങിയ ഒരു ടീം ആണ് ഞങ്ങളുടേത്.
കേരളത്തിൽ എവിടെയും സേവനം നൽകുന്നു.ഭൂമിയുടെ തരം മാറ്റം സംബന്ധിച്ച പ്രശ്നങ്ങൾ റീ സർവേ പരാതികൾ, പൊന്നും വില നടപടികൾ സംബന്ധിച്ച പ്രശ്നങ്ങൾ തുടങ്ങി എല്ലാ ഭൂമി പ്രശ്നങ്ങളിലും സഹായവും പിന്തുണയും പരിഹാരവും .
Solve your Land Problems in Kerala.
JAMESADHIKARAM your land matter consultant
9447464502
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Binamy alnd registration prevention policy circular prevention of fraudulent transactions
1. Most Immediate
F. No. 27012/8/2015-LRD
Government of India
Ministry of Rural Development
Department of Land Resources
NBO Building, Nirman Bhawan,
New Delhi-lI0011
Dated the 9th March 2017
To:
Chief Secretaries / Administrators of all States / Union Territories
Subject: Prevention / identification of benami / fraudulent transactions - Use of consent-
based Aadhaar authentication for Registration under the provisions of The Registration
Act, 1908 [Policy circular no. 3 of2017].
Sir,
1. I am directed to refer to the correspondence resting with letter of even number
dated 07-12-2015 on the subject of 'Acceptance of consent based Aadhaar
authentication services offered by UIDAI as a valid method of collecting the
information mentioned in Section 32 A of the Registration Act, 1908' wherein benefits
and desirability of consent-based Aadhaar authentication services for registration of
documents were cited.
u
2. Consent-based Aadhaar authentication services will provide a cost-effective and
fully-auditable method of fulfilling the requirements of Section 32 A of the Registration
Act 1908 which relates to 'Compulsory affixing of photograph, etc.'.
3. This will facilitate the executants by simplifying and quickening the regis!tation
process and also be a substantial step towards preventing I identifying benami /
fraudulent transactions.
4. The use of Aadhaar number in Registration will need implementation in a manner
that is administratively feasible and legally tenable, and in particular does not infringe
the provisions contained in (i) the Registration Act ',f908, (ii) the Prohibition of B~nami
Property Transactions Act 1988, (iii) the Information Technology Act 2000 and (iv) the
Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services)
Act 2016.
2. 5. Section 32 A of the Registration Act 1908 provides for affixing photographs and
fingerprints of the executants. To enable consent-based Aadhaar authentication services
'--; .
for registration of documents, the State Government I UT Administration I Inspectors
General of Registration of the State I UT will need to exercise the powers contained in
Section 69 ('Power ofInspector-General to superintendent registration offices and make
rules ') of the Registration Act 1908 as amended from time to time and as applicable to
the concerned State I UT. For ready convenience, certain relevant Sections of the
Registration Act 1908 [Sections 32 A, 34, 35 52 (1) (a) and 69 (1) U) are given in
Annexure I.
6. In exercising the rule-making powers under Section 69, the defmitions given in the
Registration Act 1908 will be used. '(C)
7. Wherever applicable the definitions given in the Prohibition of Benami Property "--'"
Transactions Act 1988, the Information Technology Act 2000 and the Aadhaar
(Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act 2016
may be appropriately used.
8. For ready convenience a model template of draft Rules under Section 69 (1) U) of
the Registration Act 1908 is enclosed as Annexure 11.
9. It would be desirable for the State Government I UT Administration to kindly
consider providing Points of Service (POS) at each Sub-Registrar Office (SRO) in the
State / UT to enable consent-based Aadhaar authentication for registration of
documents.
10. It would also be desirable for UIDAI to kindly provide a ready option of enrolment
at or proximal to each SRO to facilitate enrolment in case any executant does not possess
an Aadhaar number and is desirous of obtaining one at the spot itself so as to use the
services of consent-based Aadhaar authentication.
11. Internet connectivity and other requisite infrastructure will also have to be kindly
ensured by the State Government / UT Administration.
12. Enabling consent-based Aadhaar authentication services in registration of
documents will make the system citizen-friendly and also substantially contribute
towards the objective of preventing / identifying benami I fraudulent transactions, which
is in overall national and public interest.
13. In this overall context it is also relevant that Integration of Computerized
Registration with Computerized I Digitized Land Records is inter alia being undertaken
under the aegis of the Digital India Land Records Modernization Programme .••.~
V"-,
3. "·i,.
(DILRMP). Having regard to the time and resource etc. considerations at the ends of the
State Governments / UT Administrations, it is suggested that the following priority
could be considered:
(i) Where integration of computerized registration with computerized / digitized land
records (i.e. integration of the two processes of registration and up dation of land records)
has been completed, the State Government / UT Administration may consider ensuring
that the requisite infrastructure (i.e. POS in the SRO, enrolment facility at or proximal
to the SRO, intern et connectivity, etc.) is put in place and the necessary rules /
notifications under the Registration Act 1908, the Information Technology Act 2000
and the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and
Services) Act 2016 are issued at the earliest and preferably within one month.
(ii) Where integration of registration with land records is at an advanced stage, the
requisite infrastructure is put in place and the necessary rules / notifications are issued
at the earliest and preferably within two months.
(iii) In the remaining cases, where the integration is at an initial stage or as yet not
initiated, the requisite infrastructure is put in place and the necessary rules / notifications
are issued at the earliest and preferably within three months.
14. It may specifically be seen that per se the objective is to put the requisite
infrastructure in place and issue the necessary rules / notifications to enable consent-
based Aadhaar authentication in all SROs in the State / UT, irrespective of whether or
not the process of integration of registration with land records has been initiated or
completed etc. A reasonable order of priority has however been suggested in para 12
above.
15. It is requested that in view of the national objective of preventing / identifying
benami / fraudulent transactions, the State Governrnent /UT Administration may kindly
consider appropriate action on the above lines on the highest time-bound priority.
Yours faithfully
~
(Hukum Singh M~A~)~
Joint Secretary to Government of India
Tel. NO.23063462
4. Letter No. 27012/8/2015-LRD dated 9th
March 2017
Annexure I
Certain Relevant Provisions of the Registration Act, 1908
Section 32A. Compulsory affixing of photograph; etc.
Every person presenting any document at the proper registration office under section 32
shall affix his passport size photograph and fingerprints to the document: Provided that
where such document relates to the transfer of ownership of immovable property, the
passport size photograph and fingerprints of each buyer and seller of such property
mentioned in the document shall also be affixed to the document.
Section 34. Enquiry before registration by registering officer
(1) Subject to the provisions contained in this Part and in sections 41, 43, 45, 69,75,77,
88 and 89, no document shall be registered under this Act, unless the person executing
such document, or their representatives, assigns or agents authorised as aforesaid,
appear before the registering officer within the time allowed for presentation under
sections 23, 24, 25 and 26:
PROVIDED that, if owing to urgent necessity or unavoidable accident all such persons
do not so appear, the Registrar, in cases where the delay in appearing does not exceed
four months, may direct that on payment of a fine not exceeding ten times the amount
of the proper registration fee, in addition to the fine, if any, payable under section 25,
the document may be registered.
n;,,-,
(2) Appearances under sub-section (1) may be simultaneous or at different times.
(3) The registering officer shall thereupon-
r>.
(a) enquire whether or not such document was executed by the person by whom it
purports to have been executed;
(b) satisfy himself as to the identity of the persons appearing before him and alleging
that they have executed the document; and
(c) in the case of any person appearing as a representative, assignee or agent, satisfy
himself of the right of such person so to appear.
(4) Any application for a direction under the proviso to sub-section (1) may be lodged
with a Sub-Registrar, who shall forthwith forward it to the Registrar to whom he is
subordinate.
5. (5) Nothing in this section applies to copies
Section 35. Procedure on admission and denial of-execution respectively
(1) (a) If all the persons executing the document appear personally before the
registering officer and are personally known to him, or if he be otherwise satisfied that
they are the persons they represent themselves to be, and if they all admit the execution
of the document, or
(b) If in the case of any person appearing by a representative, assignee or agent, such
representative, assignee or agent admits the execution, or
(c) If the person executing the document is dead, and his representative or assignee
appears before the registering officer and admits the execution, the registering officer
shall register the document as directed in sections 58 to 61, inclusive.
(2) The registering officer may, in order to satisfy himself that the persons appearing
before him are the persons they represent themselves to be, or for any other purpose
contemplated by this Act, examine anyone present in his office.
(3) (a) If any person by whom the document purports to be executed denies its
execution, or
(b) if any such person appears to the registering officer to be a minor, an idiot or a
lunatic, or
(c) if any person by whom the document purports to be executed is dead, and his
representative or assignee denies its execution, the registering officer shall refuse to
register the document as to the person so denying, appearing or dead: '
".
PROVIDED that, where such officer is a Registrar, he shall follow the procedure
prescribed in Part XII:
PROVIDED FURTHER that the State Government may, by notification in the Official
Gazette, declare that any Sub-Registrar named in the notification shall, in respect of
documents the execution of which is denied, be deemed to be a Registrar for the
purposes of this sub-section and of Part XII.
Section 52. Duties of registering officers when document presented
(1) (a) The day, hour and place of presentation the photographs and fingerprints
affixed under section 32A, and the signature of every person presenting a document for
registration, shall be endorsed on every such document at the time of presenting it;
6. ,,~
Section 69. Power of Inspector-General to superintend registration offices and
make rules
(1) The Inspector-General shall exercise a general superintendence over all the
registration-offices in the territories under the State Government, and shall have power
from time to time to make rules consistent with this/Act-
0) generally, regulating the proceedings of the Registrars and Sub-Registrars.
7. ' .
Annexure n
OFFICE OF THE INSPECTOR GENERAL OF REGISTRATION.
STATE OF ---------------------
No. 1 12017
Dated March, 2017
NOTIFICATION
In exercise of the powers conferred under clause (j) of sub-section 1 of section 69
read with section 32 A of the Registration Act, 1908 (16 of 1908), the Inspector
General of Registration, State of with the prior approval of the
State Government as required under sub-section of 2 of section 69 of the Act
make the following Rules, namely:-
1. Short title, extent and commencement- (1) These Rules may be called the
Registration (use of Aadhaar number) Rules, 2017.
(2) The rules shall come into force as in Sub-Registrar offices as notified by
the Inspector General of Registration. Different dates may be appointed for
different Sub-Registrar offices.
2. Definitions - (1) 'Act' means the Registration Act, 1908 (16 of 1908);
(2) 'Applicant' means executant of the deed.
(3) 'Aadhaar Number', 'Aadhaar Number holder', 'Authentication' and other
words 1terminology relating to Aadhaar number and matter connected therewith,
when used in this rule and not defined in the Act, have the same meaning as .
defined in the Aadhaar (Targeted Delivery of Financial and Other Subsidies,
Benefits and Services) Act 2016 and the Information Technology Act 2000.
3. (1) Provisions of the Aadhaar Act and Regulations framed thereunder Act
have come into effect from 14th September 2016 and notifications to this effect
have been published in the Official Gazette. Section 57 of the Aadhaar Act 2016
permits the use of Aadhaar number for establishing the identity of an individual
8. for any purpose pursuant to any law or contract to this effect subject to the
procedure and obligations under section 8 and Chapter VI of Aadhaar Act.
(2) Use of consent-based Aadhaar authentication of executants as a valid
method of collecting the information mentioned in Section 32 A of the Act for
registration of documents may be enabled in Sub-Registrar offices as notified by
the Inspector General of Registration to make the system citizen-friendly and also
substantially contribute towards the objective of preventing / identifying benami
/ fraudulent transactions, which is in overall national and public interest.
4. (1) An Applicant executing the registration of deed is required to provide
hislher Aadhaar number, and other details as sought at the time of registry of deed
for the purpose of establishing his/her identity and authentication thereof. The tb
Applicant will be required to undergo Aadhaar authentication at the time of
verification of details at the registry office / other designated offices.
(2) An Applicant not yet enrolled for Aadhaar is hereby required to apply for
Aadhaar enrolment in case he/she is entitled to obtain an Aadhaar number as per
Section 3 of Aadhaar Act. Such an Applicant may visit any Aadhaar enrolment
center (list available at www.uidai.gov.in) to get enrolled for Aadhaar.
(3) For the purpose of Aadhaar enrolment for an Applicant who entitled to
obtain Aadhaar, department incharge of registration of deeds in the state
government/ Union Territory administration is hereby required to specially set up
Aadhaar enrolment facilities at designated registry office / other offices for the
purpose of Aadhaar enrolment. The Applicant can approach such an enrolment
facility at the designated office and get himselflherself enrolled for Aadhaar.
These centres shall also provide Aadhaar update (biometric and demographic)
facilities. The list of such designated registry office / other offices with Aadhaar
enrolment facility is available on the www.----
(4) An Applicant who has enrolled for Aadhaar and has not received the
Aadhaar number should provide the 28 digit Aadhaar Enrolment ID printed on
the Aadhaar enrolment slip, at the time of registry of deed. The registry of deed,
subject to other requirements, will be accepted with such Enrolment ID
mentioned on the same. Once Aadhaar is assigned to such applicants, they will
be required to provide the Aadhaar number online and also undergo Aadhaar
9. authentication at the registry office / designated offices either prior or post
registration of the deed as the case may be.
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(5) In case an Aadhaar enrolment facility is not available at a convenient
designated registry office I other offices, the ..t.pplicantshould submit a request
for Aadhaar enrolment at such designated registry office. The registry office I
designated offices will issue a request number to such an Applicant. This request
number should be entered by the Applicant at the time of registration of the deed.
Such an Applicant is required to undergo Aadhaar enrolment once the facility
becomes available or at a nearby Aadhaar enrolment centre and thereafter provide
the Enrolment ID online. Once the Aadhaar number is assigned, the Applicant is
required to provide the Aadhaar number online and undergo Aadhaar
authentication at the registry office I designated offices either prior or post
registration of the deed, as the case may be. The application for Aadhaar
enrolment shallbe made no later than six months from the date of registration of
the deed.
(6) An Applicant, who is entitled to registry of deed but not for an Aadhaar
number, shall make an application for Aadhaar enrolment as soon as hel she
becomes so eligible. Once an application for enrolment is made, the same process
as in Clause 4.5 above shall be followed.
5. In the event of failure to comply with the requirements of Clause 4, there
may be some delay in processing of registration of deeds, as the procedure for
identification and verification of applicants would become more stringent and
stricter scrutiny of the deed documents may be undertaken.
6. Above provisions shall also be applicable for entities such as organizationsl
entities/ institutionsl HUF(Karta) wherein authorised signatory, of these entities
shall fulfil the aforesaid provisions r