Tax is calculated on salary received during the year. Some times employee receives salary in advance or in arrears. When salary is received in arrears, tax rate is higher and you need to pay higher taxes. To avoid this condition, tax laws has given relief to salaried persons in the form of section 89 (1).

Digital Signature Certificate (DSC) is the electronic format of physical or paper certificate like a driving License, passport etc. Certificates serve as proof of identity of an individual or organization for a certain purpose on online / computer. Digital Signature Certificate (DSC) Certificate can be presented electronically to prove your identity, to access information or services on the Internet or to sign certain documents digitally manually.

A Digital Signature Certificate (DSC) Certificate authenticates your identity electronically. DSC also provides you with a high level of security for your online transactions by ensuring absolute privacy of the information exchanged using a Digital Signature Certificate (DSC). You can use certificates to sign / encrypt information such that only the intended recipient can read it. You can digitally sign information to assure the recipient that it has not been changed in transit, and also verify your identity as the sender of the message. 

Our digital signatures are certified by Safescrypt (Sify) or eMudhra or (n)Code Solutions as we are authorised provider of all these certifying authorities. 

You can choose to obtain a digital signature of 1 year or 2 year validity from date of issuance.

After expiry of the validity period, the digital signature becomes invalid. You can then obtain a valid digital signature by following a simple procedure.

For sending and receiving digitally signed and encrypted emails/ documents.

Legally valid Digital Signature Certificate (DSC) Certificates are issued only through a Controller of Certifying Authorities (CCA), Govt. of India, licensed Registration Authorities (RA), such as e-Solutions. e-Solutions, a Registration Authorities (RA) licensed by (n)Code Solutions-CA, offers secure Digital Signature Certificate (DSC)s through various options tailored to suit individual as well as organizational needs. 

A Digital Signature Certificate (DSC) explicitly associates the identity of an individual/device with a two keys - public and private keys. The certificate contains information about a users identity (for example, their name, pincode, country, email address, the date the certificate was issued and the name of the CA. These keys will not work in the absence of the other. They are used by browsers and servers to encrypt and decrypt information regarding the identity of the certificate user.

Yes, as per Information Technology Act 2000 in India, Digital Signature Certificate (DSC) are legally valid in India. Digital Signature Certificate (DSC) are issued by licensed Certifying Authorities under the Ministry of Information Technology, Government of India as per the Information Technology Act. 

Class 3 Company / Organization User certificate is required for e-Tendering, e-Procurement , Trademark / Patent filing. Class 3 is the highest type of Digital Signature Certificate. it can be issued for 1 years or 2 years. After the valid period , user need to renew class 3 digital signature certificates. 

Class 2 Digital Signature Certificate is required for Income Tax filing, ROC and MCA filing. Class 2 Digital Signature Certificate can be issued for 1 year or 2 years. After the valid period , user need to renew class 2 digital signature certificates. Class 2 Digital Signature certificate can be issued to individual / organization. 

Class 3 DGFT Digital Signature Certificate is required for DGFT website to communicate. DGFT Digital Signature is valid for 1 years or 2 years. User can save time and money by using DGFT Digital Signature Certificate. 

DSC of Class 2 and Class 3 category issued by a licensed Certifying Authority (CA) needs to be obtained for e-filing on the MCA Portal. 

X509 is the industry standard for digital certificate format. It defined the various mandatory and optional attributes that can be defined within the certificate. 

Digital signature certificates have an explicit start date and an explicit expiration date. Most applications check the validity period of a certificate when the digital certificate is used. The signature certificate expiration date is also used for managing the certificate revocation list (CRL). A certificate is removed from the revocation list when its natural expiration date arrives. As such, generally the shorter the certificate validity period, the shorter the CRL.

A root certificate is one of two things: Either an unsigned public key certificate or a self-signed certificate used to identify the Root Certificate Authority (CA). The root certificate is in fact the anchor of trust in a digital certificate and is used for validating the entire certification tree. 

Yes 

A type of company that offers limited liability, or legal protection for its shareholders but that places certain restrictions on its ownership. These restrictions are defined in the companys by laws or regulations (Legally known as Articles of Association) and are meant to prevent any hostile takeover attempt. A private limited company by definition restricts the number of members (maximum 200), though only 2 persons are the minimum requirement to start a private limited company. A company is considered as a separate legal entity having perpetual succession, with liability of shareholders limited to the capital being contributed by them. Hence, a shareholder is not personally liable for the debts of the company.

Any two or more members/ Persons can form a private limited company.A minimum of two individual shall act as directors of the company. The shareholders (initial members/promoters) can themselves choose to become director. It is practically seen that generally shareholders are also directors of the same private limited company.Filing of required documents (Director Identification number, Application for name approval, Incorporation documents such as MOA/AOA/, registered address) with the Registrar of Companies.Minimum capital of Rs. one lakh (it can be used for business whenever required and does not necessarily have to be kept in bank/company deposit all the time).

As said before, the biggest advantage of starting a business with private limited company form of organization is the outlook by all outside parties towards the business. A private limited company is perceived to be more trustworthy compared to other business structures. Though the decision of whether to set up the business as a private limited company or not, rests upon you, but it is advised that the entrepreneur closely evaluate all the merits and demerits . In businesses which are in expansion mode or trustworthiness is an important part of business transactions, Private limited company form of structure can prove to be a good option.

To incorporate a private limited company, a minimum of two shareholders are required. A minimum of two shareholders and a maximum of up to 200 shareholders are allowed in a private limited company.  The shareholders could be natural persons or companies, including foreign companies.

A private limited company must have a minimum of two Directors and can have up to a maximum of fifteen Directors.

A limited company must have a minimum of three Directors.

A limited company must have a minimum of seven shareholders.

Minimum authorized capital of Indian Rupees 100,000 is required to form a private company in India. There is no upper limit.

Minimum authorized capital of Indian Rupees 500,000 is required to form a limited company in India. There is no upper limit.

The Director needs to be over 18 years of age and must be a natural person. There are no limitations in terms of citizenship or residency. Therefore, foreign nationals can be directors in a Indian Private Limited Company.

An address in India where the registered office of the Company will be situated is required.

Identity proof and address proof is mandatory for all the proposed Directors of the Company. PAN Card is mandatory for Indian Nationals.

We can incorporate a Private Limited Company in India from 10 to 20 days. The time taken for registration will depend on submission of relevant documents by the client and speed of Government Approvals.

A Digital Signature establishes the identity of the sender or signee electronically while filing documents through the Internet. The Ministry of Corporate Affairs (MCA) mandates that the Directors sign some of the application documents using their Digital Signature. Hence, a Digital Signature is required for all Directors of a proposed Company.

Director Identification Number is a unique identification number assigned to all existing and proposed Directors of a Company. It is mandatory for all present or proposed Directors to have a Director Identification Number. Director Identification Number never expires and a person can have only one Director Identification Number.

A private limited company must hold a Board Meeting at least once in every 3 months. In addition to the Board Meetings, an Annual General Meeting must be conducted by the Private Limited Company, at least once every year.

Yes, a Foreign National or an NRI can be a Director in a Private Limited Company in India after obtaining Director Identification Number. However, at least one Director on the Board of Directors must be a Resident India.

Yes, Foreign Companies can hold shares of a Private Limited Company in India subject to Foreign Direct Investment (FDI) Guidelines. 

Yes, Foreign parent or holding Companies, including USA parent companies, can incorporate a subsidiary, as a 100% owned Private Limited Company in India subject to Foreign Direct Investment (FDI) Guidelines. 

Enrolment under GST means validating the data of existing taxpayers and filling up the remaining key fields.

All existing taxpayers registered under any of the Acts as specified in Q1 will be transitioned to GST. Enrolment for GST will ensure smooth transition to GST regime. The data available with various tax authorities is incomplete and thus fresh enrolment has been planned. Also, this will ensure latest data is available in GST Database without any recourse to amendment process, which is the norm to update the data under tax statutes today.

GST System portal has been created for this purpose as no paper based enrolment will be allowed. You need to enroll as a user on the GST system portal, so that you may be enabled as a registrant for GST Compliance requirement viz. return filling, tax payment, etc.

The taxpayers registered under any Acts as specified under Q1 are required to enroll at GST System Portal. State VAT and Central Excise can start enrolling from October, 2016 on GST System Portal as per plan indicated on GST System portal. The taxpayers registered under Service Tax will be enrolled on a later date for which separate intimation will be sent.

No. There is no deemed enrolment on GST system portal. All the taxpayers registered under any of the Acts as specified in Q1, are expected to visit the GST System Portal and enroll themselves.

No. There is no fee/charge levied for the enrolment of a taxpayer with GST System Portal.

No. The enrolment process is common for all taxpayers registered under Centre /State/UT tax Acts as specified in Q1.

No, any person who wants to seek enrolment under the GST Act has to apply on the GST System Portal. Enrolment under the GST is common for both Central GST and the State GST. There will be common registration, common return and common Challan for Central and State GST.

For the first time login, you need to provide username and password that you received from the State VAT/Centre Tax Department. For subsequent login, you need to enter username and password as created by you while enrolling with GST System Portal.

You may choose any user ID of your choice, provided it is available in the database while you are registering.

In case you have not received your user name and password, you can contact your jurisdictional State/Centre authorities.

No, you should not give the email address and mobile number of Tax Professional or anyone else. You MUST provide the email address and mobile number of the primary Authorized Signatory appointed by you or yourself. All future correspondence/communication from the GST System Portal will be sent on the registered mobile Number and email address only.

You first need to check your internet connectivity. You should also ensure that the format of document must be either PDF or JPEG with maximum size of 1 MB. In case of photographs, the format should be in JPEG and maximum size allowed is 100 KB.

You need to save every page after filling all the details. Click the Save & Continue button at the bottom of the page to save the entered details and then proceed further to enter details in the other tabs.

DIN stands for Director Identification Number given to Directors of a Company by Ministry of Corporate Affairs. To know your DIN, refer your DIN allotment letter issued by Ministry of Corporate Affairs or visit the MCA portal - www.mca.gov.in.

For filing of enrolment application Aadhaar is not mandatory. However, at the time of submission of your enrolment application at GST System Portal, you would be required to use DSC or Aadhaar based E-Signing.

Principal Place of Business is the primary location within the State where a taxpayers business is performed. The principal place of business is generally where the businesss books of accounts and records are kept and is often where the head of the firm or at least top management is located.

Additional Place of business is the place of business where taxpayer carries out business related activities within the State, in addition to the Principal Place of Business.

HSN stands for Harmonized System of Nomenclature which is internationally accepted product coding system to maintain uniformity in classification of goods.

The Bank accounts used for the purpose of carrying out business transactions must be provided while enrolling with GST System Portal.

You can add maximum of 10 Bank accounts while enrolling with GST System Portal.

DSC is mandatory for enrolment by Companies, Foreign Companies, Limited Liability Partnership (LLPs) and Foreign Limited Liability Partnership (FLLPs).For other taxpayers, DSC is optional.

You cannot submit the enrolment application if your DSC is not registered with GST System Portal. Therefore, you need to register your DSC on GST System Portal by clicking register your DSC.

If you have valid DSC, you can visit GST System Portal and click on Register your DSC link. The PAN of the DSC holder should match with the PAN database of the CBDT. After validation the user should select the certificate link which is to be registered. Only class -2 or Class 3 DSC can be registered in the GST System Portal.

No, there is no charge applicable on submission of the application for enrolment with GST System Portal.

ARN is the Application Reference Number generated after the submission of the enrolment application with E-Sign or Digital Signature (DSC). It is a unique number assigned to each transaction completed at the GST System Portal. Note the ARN can be used for future correspondence with GSTN.

Application Reference Number (ARN) will be generated after the successful submission of the enrolment application at the GST System Portal. You can use this ARN to track the status of your application.

If you dont receive ARN within 15 minutes, an email will be sent to you with detailed instructions for further course of action.

To retrieve the saved enrolment form, login to the GST System Portal with valid credentials. Go to Dashboard > My Saved Application menu. Click the Edit button to retrieve the saved enrolment form.

You need to login to the GST System Portal and fill the details as per your PAN details and resubmit the enrolment application.

You need to re-register your valid DSC with GST. Login to the GST System Portal with valid credentials. Go to Dashboard > Register / Update DSC menu. In case of revocation, another valid DSC has to be registered with GST System Portal.

Yes, Help Desk facility will be available and it will be displayed on the GST System Portal.

Yes, the application for enrollment with GST System Portal can be rejected in case you have furnished/uploaded wrong or fake or incorrect document with your DSC or E-Sign. However, the applicant will be provided reasonable opportunity of being heard where applicant taxpayer can present his/her viewpoints.

You can make amendments to the enrolment application from appointed date onwards.

You can change mobile no. and email id as given at the time of enrolment application after appointed date onwards through amendment process.

It will be available on your dashboard on the appointed date if you have filled enrolment application successfully.

The final Registration Certificate will be provided to you after verification of documents (within 6 months) by proper officer(s) center/state of concerned jurisdiction (s) after appointed date.

As one PAN allows one GST Registration in a state, you may register one business entity first. For the remaining business verticals within the State please get in touch with your jurisdictional authority.

ISD stands for Input Service Distributor. An Input Service Distributor means the person who distributes credit, in respect of the tax invoices of the services received at the head office, to its branches where the services have been supplied actually. Tax invoice here means, the invoice issued under section 23 of the Model Goods and Services Act, if you are an existing ISD Taxpayer, you need to apply afresh in the GST System Portal for the State where you desire to seek registration. For that you need to inform your Central jurisdictional authority.

A trademark (popularly known as brand name) in laymans language is a visual symbol which may be a word signature, name, device, label, numerals or combination of colours It should be used or proposed to be used mark in relation to goods or services for the purpose of indicating or so as to indicate a connection in the course of trade between the goods or services and some person have the right to use the mark with or without identity of that person. It should be capable of distinguishing the goods or services of one undertaking from those of others. The selected mark should be capable of being represented graphically (that is in the paper form). used by one undertaking on goods or services or other articles of commerce to distinguish it from other similar goods or services originating from a different undertaking. The legal requirements to register a trademark under the Act are:

A good trademark should possess the following qualities- If it is a word it should be easy to speak, spell and remember. The best trademarks are invented words or coined words or unique geometrical designs. Please avoid selection of a geographical name, common personal name or surname. No one can have monopoly right on it. Avoid adopting laudatory word or words that describe the quality of goods (such as best, perfect, super etc.)

No, registration of a Trademark is not mandatory in India but it is advisable to do so.

Yes as per the Indian trademark Law 3-D marks or Three Dimensional marks can be registered in India.

Yes, sound and smell can be registered as a trademark in India under the Indian trademark law.

Yes, so long it is being used as a trademark or service mark. If it is merely used to indicate the URL or address at which a web site may be found, such use is not sufficient. It must be used a source identifier for the goods or services.

No, It is not possible to register such a trademark.

A service mark is the same as a trademark except that it identifies and distinguishes the source of a service rather than a product.

A collective trademark or collective mark is a trademark owned by an organization (such as an association), whose members use it to identify themselves with a level of quality or accuracy, geographical origin, or other characteristics set by the organization. Example-theCAdevice used by the Institute of Chartered Accountants.

An application for registration of a trademark in India may be made by any person claiming to be the proprietor/owner of a mark for those goods and services for which he is using or intends to use the mark. At the time of filing the application, the proprietor must have the intention to use the mark.

Yes, foreign proprietors can apply for registration of trademark in India. The Indian trademark Law is TRIPS obedient and provides for protection of well-known trademarks and recognizes trans-border reputation.

A trademark is an incorporeal asset and is also a guardian of the commercial goodwill of a business. Monetary gains can be enjoyed by licensing and assignment of the trademark.

No, use of mark prior to registration is not mandatory in India. Trademarks that are proposed to be used can also be registered in India.

Yes, a statement of use including whether the mark has been in use or is proposed to be used is required to be filed at the time of filing a trademark in India.

A trademark search can be conducted in India on the Indian Trademark Registrys Website at: www.ipindia.nic.in

Yes, under the Indian trademark law, multi-class trademark applications can be filed in India.

You have always wanted to start your own business. You have infact zeroed down a name and can even visualize it on the letter heads and the name boards. You have discussed it with your family ,friends and any one else who has shown some interest Saying the name of your new company is like music to your ears. You could say it over and over again. But, just as you are envisioning the pride of getting your first client, the bubble bursts. Have you taken all the necessary steps to get you business going? Can you legally use this new name that is rolling off your tongue? It is your first company after all. What do you need to start thinking and doing to get it off the ground? There are a few things everyone can do to arm themselves for the task of starting a new business. The first is to pick a name. Well thats easy, you think to yourself: Ive had a great name in mind since I started dreaming about this company. The question becomes: can you actually use the name you want. A business name search is critical to getting your concept off the ground. One of the first things any person starting a business will want to do is search both the state and Indian government websites for the corporate, LLC or partnership name or service or trademark that the person wants to use. A business name search enables any budding entrepreneur to avoid any names that are already out in the market. A business name search can also help you steer clear of names that are deceptively similar to existing names. Why is that important? Well, the government will not let you use a pre-existing name or a name that is strikingly similar to a name already out in the consumer market. This fact makes the business name search an essential component for getting your business started. TRADEMARKS4INDIA.COM has a variety of trademark search services the can make your business name search a quick and easy step in getting your business off the ground.

The choice between Trademark and Copyright is not always a clear one. Trademark and Copyright registration are both means of protecting the intangible rights of intellectual property. There are, however, important differences between Trademark and Copyright protection. Copyright is a form of protection provided by the lndian state to the authors oforiginal works of authorship,including literary, dramatic, musical, artistic, and certain other intellectual works. Copyright does not cover intellectual property such as titles, names, short phrases, and slogans; familiar symbols or designs; or mere variations of typographic ornamentation, lettering, or coloring. This type of intangible property is often more appropriately protected by a Trademark. Think of some of the most memorable advertising slogans you have heard. Chances are these slogans are protected by a Trademark of some sort. They are, however, unlikely to qualify for Copyright protection. Trademark protection, on the other hand, is designed to protect a word, phrase, symbol or design, or a combination of words, phrases, symbols or designs, that identifies and distinguishes the source of the goods or services of one person or company from those of others. The distinction between Trademark and Copyright protection is not always clear. Think, for example, of a logo with which you are familiar. The amount of original authorship that goes into a logo can vary greatly. Most of the highly recognizable logos out there are extremely simple objects such as aswoosh.However, one can imagine a much more ornate logo that includes a great deal of original authorship. Such a logo could possibly qualify for both Trademark and Copyright protection. If you are looking to protect the name of your company, your newly designed logo or your best catchphrase yet, Trademark protection is likely the route for you. If you are looking to protect your latest gallery worthy painting, the next great American novel or even a brilliantly choreographed dance sequence, Copyright is probably the best route for you.

Appropriate use of a name that is trademarked is important in complying with Indian law It will also help preserve any business relationships you may have with the owner of the trademark name. Because trademarks are words, symbols or designs that specifically identify and distinguish the source of an owners commercial goods, any way in which the name is used that is likely to cause confusion to the public as to whether the use is made by the owner or by another is generally prohibited. Though some trademark owners assume that no one else has a right to independently use the mark in any capacity whatsoever, this is not exactly true. One can refer to a trademark name for a legitimate purpose, as long as no more of the mark is being used than is necessary for this purpose. Generally, trademark laws merely control commercial use of the name. Also, under the fair use doctrine, the more common and generic the word(s) are or have become in the English language, the less the trademark owner may be able to regulate its use by others. The fair use doctrine also protects nominative use of the trademark name, as is often done by competing advertisers in its marketing materials. Trademark owners often have their own policies as to how their mark may be used. Here are some typical ways in which a trademark name is authorized for use by a non-owner - With correct trademark and service mark symbols: The symbol®refers to a Indianly registered mark, and should be placed after the trademark (e.g. TRADEMARKS4INDIA.COM®). In contrast, names that have not been registered with the Registrar of trademarks or those that still have applications pending may not use the®symbol and should be denoted with eitherTMorSMfor a trademark or service mark, respectively - As the trademark name appears in the Indian trademark register: The mark should not be abbreviated, hyphenated, or altered in any other ways.

After the notification dated 18-09-2015,filing of EM-I/II by States/UTs should be discouraged and instead all efforts be made to popularize the filing of UAM on the portal created by Ministry of MSME i.e. http://udyogaadhaar.gov.in

It is clarified that once the UAM has been notified dated 18-09-15, there cannot be a different cut-off date announced for adopting UAM. However, in order to maintain continuity, the cases of EM-I/II filing under process till 18-09-2015 may be accepted.

All other online/ offline systems of registration of MSMEs created and maintained by Central/State/UT Governments should cease to register new MSMEs forthwith. Such online platforms may be allowed to exist for the time being to enable access to useful legacy data for decision making. Henceforth, there should be only one system i.e. UAM for the registration of new MSME units.

The Udyog Aadhaar portal has been envisaged to take care of this requirement.

The NIC code can be selected once the aadhaar number is validated and major activity (manufacturing or service) is selected. In order to simplify the selection of appropriate NIC code, a three-stage drop-down list is available to the users.

NIC has been advised to suitably provide this provision in a way that several e-procurement portals in the country, created by the government or private but being used by the government could benefit from the UAM portal in so far as online verification of a MSME unit is concerned.

In order to promote ease of doing business for MSMEs, it has been decided to seek lesser information than EM-I/II in the UAM.

The information sought is on self-certification basis and no supporting documents are required at the time of online filing of UAM.

The role of facilitating the creation and growth of enterprises in the States/UTs is not proposed to change in any manner whatsoever through UAM. The concept of Udyog Bandhu may therefore not be affected by UAM.

since the new system constitutes self declaration format, the change in the line of productions accordingly may be incorporated.

At present Aadhaar Number is mandatory for registration under UAM. However, the GoI will find a way out for covering those cases where Aadhaar Number is not available.

Legally, the EM-I/II ceases to exist after 18-09-15. States/UTs may encourage providing all benefits/concessions to MSMEs based on UAM only.

Howver, GM DICs , on the UAM portal, shall be able to enter their remarks on the respective information provided by the entrepreneurs while filing the UAM online.

New registrations in the EM Portal have been stopped forthwith.

The UAM Portal shall have suitable provisions to allow officials of the State Governments including GM DICs to have password protected access to data of their jurisdiction.

Presently the NIC Codes are only available in English. However, the same may be made available in Hindi in due course

Since the UAM is being filing on self certification basis and the UAN is generated instantly, there cannot be any monitoring of the registration process. However, the enterprises filing the UAM online are liable to provide documentary proof of information provided in the UAM, wherever necessary, to the Central Government, State Government or such person as may be authorized.

Notification clearly states that the UAM filed is on self declaration basis. Therefore, no separate disclaimer is required.

Power load indicates the requirement of energy to the MSME unit. This has no relevance to the activity of the enterprise and the subject matter is dealt by the State/UT Governments.

The legacy of SSI registration and EM-I/II does not mandate for updation and the same used to be filed as a one-time exercise on the part of MSME units. The same is proposed to continue.

It may not be made obligatory for the closing unit to inform about it to the State/UT concerned or the UAM portal.

The Udyog Aadhaar Registration can be done online by individuals themselves in case they have an Aadhaar number. However, in all exceptional cases, including those of not having Aadhaar number, can still file Udyog Aadhaar Memorandum ,in offline mode(i.e. on paper form), with the General Manager(GM) of the concerned District Industries Centre(DIC). The same has also been notified in the gazette dated 18-09-15.The persons having Aadhaar numbers, by virtue of having provided the demographic as well as biometric details to the state, once and for all, indeed enjoy a greater ease of registration at the UAM portal.

The ministry for micro, small and medium enterprises had in September15 notified Udyog Aadhaar, taking a cue from the prime ministers radio show Mann Ki Baat, where he had talked about simplifying procedures to start a business with a single-page registration form.A large chunk of enterprises in India are simply not registered due to the cumbersome paperwork involved in the process and, therefore, cant tap the government schemes for them. The KV Kamath panel on financing the MSME sector, that has been the biggest job creator in recent years, had recommended that the registration should be universalized. The concept of Udyog Aadhaar and ease of registration have thus originated to ensure wider coverage of MSMEs to avail the benefits under various Schemes of Central/ State governments.

Some of the States have less than adequate coverage till date as per the UIDAI data. It has been clarified to such States, such as Assam that the option of assisted filing of UAM in offline mode with the GM (DIC) could be resorted to. Aadhaar number is not a mandatory requirement when the States/UTs have offices in the Districts headed by GM (DICs) and whose primary role is to promote and facilitate industries in the District. The UAM can be filled through the concerned GM (DIC).The States/UTs have been asked to sensitize their District Industries Centers for a proactive role in Udyog Aadhaar

Prior to 18-09-15, when the Entrepreneurs Memorandum-II was filled with the GM (DIC), heterogeneous systems were in vogue. Some States had their own online systems for registering MSMEs, some were using the national portal created by Ministry of MSME and some (around 10 states) were continuing with the manual (paper form) system of filing EM-II.The new system of Udyog Aadhaar offers convergence of all heterogeneous systems to a single system of registration. The system is capable of delivering assured ease of doing business where the UIDAI has coverage i.e. 92% of the countrys adult population. The Udyog Aadhaar portal has suitable provisions for sharing State/ District specific data of registrations under Udyog Aadhaar with the respective States/ Districts. This initiative of maintaining the data on MSMEs with Ministry of MSME is likely to save cost in the long run since States/UTs would no longer be requiring to maintain the same.

States with low coverage under Aadhaar card have been requested during the earlier video conferences to use the offline mode of UAM. The offices of GM (DIC) may assist the entrepreneurs by filing their UAM online. Aadhaar number is not a mandatory requirement for filing UAM. The UAM form in hardcopy duly filled in without Aadhaar number can be submitted to the concerned GM-DICs. GM-DICs have been authorized to file such UAMs without Aadhaar number onlineGovernment of Assam may accordingly sensitize their District Industries Centers.

The number of employees does not have a bearing on the size or type of the enterprise as per the MSMED Act2006. A single figure indicatingpersons employed is being captured in the UAM.Investment in Land, Building etc. are not material for classification of MSMEs. The Act permits classification only on the basis of the Investment on Plant & Machinery.

The registration process is designed to capture the mainline of business and not each and every product (including their variations and micro descriptions). Therefore, UAM captures the main activity, either in manufacturing, or, on service side. The aim is to work towards Ease-of-doing-business

DIC could collect hardcopy of the online application and file the UAM online from their offices. The connectivity issues may be sorted out in consultation with local offices of NIC. The MC offices at the district level may also be utilized by DICs for online filing of UAMs.

Neither online filing nor having Aadhaar number is mandatory for entrepreneurs to file UAM. The UAM form in hard-copy duly filled in without Aadhaar number can be submitted to the concerned GM-DICs. GM-DICs have been authorized to file such UAMs without Aadhaar number online. The entrepreneurs having Aadhaar number can file the UAM by themselves using the online facility.

It was suggested that such awareness be spread through the District Industries Centers (DICs). Further, the DICs should write a welcome letter to each entrepreneur for successful filing of UAM registration.

Not necessarily. However, unless a partnership firm is registered with the registrar of firms and societies, the rights of the partners inter se or against strangers cannot be enforced in a court of law. If the partnership deed itself creates, transfers or affects an interest in immovable property.

No, it is not necessary. However it is often prudent to make a partnership deed to produce to the bank, income tax authorities and to clients with whom the partnership firm deals with.

Yes. A person may become a partner with another for a single adventure or undertaking.

Yes. If the number of partners is more than 20, it has to be registered as a company

A person may sue a partnership firm but the plaint has to disclose the name of all the partners who constitute the firm. However under the Income Tax Act, a firm can be assessed to tax independently of its partners. A partnership firm therefore enjoys a quasi independent status.

Yes. The law presumes that each partner is an agent of the other and dealing in good faith with one partner binds the other partners as well. There are certain exceptions to this rule, which is answered in the next question.

Submitting a suit for arbitration, transfer of immovable property, acquisition of immovable property, withdrawal of suits is all forbidden except by the consent of all partners or by the usage of custom to the contrary

Yes. The firm and all the partners are liable for the wrongful act or fraud which causes loss or injury to any third parties. 

Every partner will be liable for the acts of the firm even if he has retired, if he has failed to give public notice of his retirement. Such notice should be given to the registrar of firms an by announcements in the local official gazette

Yes. The death of a partner automatically dissolves the partnership firm. It is however usual for the partnership deed to provide before hand that the firm should continue in spite of death, retirement or insolvency of a partner. 

When the partnership deed does not contain any provision for the duration of the partnership nor conditions for the termination of partnership, it is a partnership at will.

Any property can be treated as the property of the firm by simply showing it as such in the book of accounts. This would constitute partnership property and all partners are joint owners of the partnership property as increased or decreased by profits in the course of business. Property belonging to an individual partner does not become the firms property simply by being used for the purpose of the partnership.

One Person Company (OPC) is a hybrid structure, wherein it combines most of the benefits of a sole proprietorship and a company form of business. It has only one person as a member who will act in the capacity of a director as well as a shareholder. Section 2(62) defines One Person Company as a company which has only one person as a member.

One Person Company will be formed as a Private Limited Company. It can be formed as company limited by share capital or limited by guarantee or unlimited company. The words One Person Company will have to be mentioned in brackets below the name of such company, wherever its name is printed, engraved or affixed.

The process of starting an One Person Company is the same as that of a general private limited company. Hence, the minimum paid-up and subscribed capital of the One Person Company would be   Rs. 1, 00,000.

An One Person Company can be started with one director and shareholder only.

A nominee is a person who in the event of death or disability of the subscriber of the One Person Company shall assume his position. Memorandum of Association of an One Person Company will mandatorily prescribe the name of the person.

Anyone can be appointed as a nominee, provided he or she holds a correct PAN in his or her name.

A nominee can be changed at any time with due intimation to the Registrar.

One individual can form only one One Person Company.

Only an Indian citizen and resident can form an One Person Company.

Nominee is only required to hold a valid PAN in his/her name.

For the purpose of starting up a One Person Company, only an individual (natural person) who is an Indian Resident and citizen   can be appointed as a nominee for the sole member of an One Person Company.

For the purposes of this rule, the term resident in India means a person who has stayed in India for a period of not less than one hundred and eighty two days during the immediately preceding one calendar year.

A person can become a nominee in not more than 1 One Person Company.

One Person Company cannot be converted into a Section 8 company. Further, One Person Company cannot be voluntarily converted into any other kind of company until the cooling period of 2 years is completed from the date of incorporation.

An One Person Company can engage in any sort of business activities apart from Non Banking Financial Investment Activities including investment in securities of body corporates.

The name of the nominee should be included in the Memorandum of Association of the One Person Company. The sole member of the One Person Company will have to obtain a written consent from the nominee in Form INC. 3. This Form has to be submitted to the ROC alongwith Form INC.2 during its incorporation.

In case the sole member of the One Person Company dies or is incapacitate by any disability, the nominee will assume the position of the member. Within 15 days of becoming the member, he will have to appoint a nominee for the One Person Company and intimate the ROC in Form INC.4 (alongwith Form INC. 3) within 30days of change in membership.

A One Person Company is required to hold a Board Meeting, if the numbers of directors are more than one.  It will be deemed to have complied with the provisions relating to Board Meetings, if at least one meeting is conducted in each half of the calendar year. However, the gap between the two meetings should not be less than ninety (90) days.

The annual return of the One Person Company has to be signed by the sole member of the One Person Company.

Provisions of Annual General Meeting (AGM) and Extra-Ordinary General Meetings do not apply to a One Person Company.

An One Person Company will cease to operate as an OPC where the paid up capital of an One Person Company exceeds  Rs.50 lacs or its average annual turnover during the relevant period  exceeds Rs.2 Crores, it shall cease to continue as a One Person Company.

A private limited company has to obtain a No Objection in writing from members and creditors prior to its conversion.Post obtaining the same, it will have to pass a Special Resolution in the General Meeting.The One Person Company shall file file copy of the Special Resolution with the Registrar within thirty days from the date of passing such resolution in Form No. MGT 14.The company shall file an application in Form No. INC. 6 for its conversion into One person Company.

FSSA, 2006 is an Act enacted to keep with changing needs / requirements of time and to consolidate the laws relating to food and to establish the Food Safety and Standards Authority of India. The Act was needed to bring out a single statutory body for food laws, standards setting and enforcement so that there is one agency to deal and no confusion in the minds of consumers, traders, manufacturers and investors which was due to multiplicity of food laws.

Yes, as the Act consolidates various food laws.

Food Safety and Standards Authority of India in association with State Food Authorities are responsible for implementation &enforcement of FSSA, 2006.

The Government has established Food Safety and Standards Authority of India under Food Safety and Standards Act, 2006 vide notification no. S. O. 2165 (E) dated 5th September 2008.

The Food Authority consists of a Chairperson and 22 members out of which 7 ex-officio members represent the Ministries or Departments of Central Government viz. Agriculture, Commerce, Consumer Affairs, Food Processing, Health, Legislative Affairs, Small Scale Industries; two representatives from food industry; two representative from consumer organizations; three eminent food technologists or scientists; five members to represent the States and the Union Territories on rotation basis; two persons to represent farmers? organizations and one person to represent retailers? organizations.

The Chairperson and the members other than ex officio members of the Food Authority can hold office for a term of three years and eligible for reappointment for a further period of three years subject to a maximum age of 65 years for Chairperson and 62 years for member.

The priorities of the FSSAI is laying down science based standards for articles of food and to regulate their manufacture, storage, distribution, sale and import, to ensure availability of safe and wholesome food for human consumption.

The mandate assigned to the Food Authority is (i) laying down science based standards for articles of food (ii) to regulate manufacture, storage, distribution, sale and import of food (iii) to facilitate food safety.

FSSA, 2006 is an Act to consolidate the laws relating to food and to establish the Food Safety and Standards Authority of India. The Act was needed to bring out a single statutory body for food laws, standards setting and enforcement so that there is no confusion in the minds of consumers, traders, manufacturers and investors which was due to multiplicity of food laws.

The mandate assigned to the Food Authority is laying down science based standards for articles of food and to regulate their manufacture, storage, distribution, sale and import, to ensure availability of safe and wholesome food for human consumption

The following Acts/Orders mentioned in second schedule of the Act are going to be repealed in Food Safety and Standards Act, 2006: 1. Prevention of Food Adulteration Act, 1954 2. Fruit Products Order, 1955 3. Meat Food Products Order, 1973 4. Vegetable Oil Products (Control) Order, 1947 5. Edible Oils Packaging (Regulation) Order, 1998 6. Solvent Extracted Oil, De oiled Meal, and Edible Flour (Control) Order, 1967 7. Milk and Milk Products Order, 1992 8. Any other order under Essential Commodities Act, 1955 relating to food

The critical shifts from PFA to FSSAI are as under: PFA FSSA Multiple Authorities Single Authority Adulteration Safety Inspection / Control Monitoring Surveillance Insufficient Enforcement Full time district Officer, Food Safety Personnel officer under FSC

The representative of the consumer organizations are members of the Food Authorities and Central Advisory Committee. The consumer may analyze the samples of food on payment of fees. The in case of injury of death of consumer there is a provision for compensation to the consumer.

All sections of the Food Safety and Standards Act, 2006 have been notified by Government of India except the provisions relating to the genetically engineered or modified food in section 22.

The staff working for implementation of FPO, MFPO, MMPO and PFA Act under various Ministries/Departments got transferred to FSSAI in December, 2008-January, 2009 in terms of section 90 the Act.

The mandate of Food Authority is laying down science based standards for articles of food and to regulate their manufacture, storage, distribution, sale and import, to ensure availability of safe and wholesome food for human consumption. Food Authority is in the process of formulating and finalizing the various regulations/guidelines in terms of provisions under the Act to ensure the quality and safety of food and giving effect to the mandate of the Food Authority.

A chronology of events regarding implementation of Food Safety and Standards Act, 2006 is given below: President assent received on 23.08.2006.Ø Notified in the Gazette of India on 24.08.2006.Ø The work allocation by Cabinet Secretariat notified vide S.O 1568(E) datedØ 17.09.2007 to allocate work relating to Food Safety and Standards (FSS) Act, 2006, to the Ministry of Health and Family Welfare, The Ministry of Health and Family Welfare issued notification on 15.10.2007Ø invoking section 4 to 10, 87-88, 91 and 101 relating to establishment of Food Authority, selection of Chairpersons and member of the Authority, function of Chief Executive Officer, power of Central government to make rules and powers to remove difficulties. Section 90 relating to transfer of existing employees of central governmentØ agencies governing various food related Act, /Orders to Food Authority, invoked vide gazette notification dated 28.08.2008. Food Safety and Standards Authority of India (FSSAI) established underØ Section 4 of the Act vide notification dated 5 th September, 2008. Chief Executive Officer of Food Authority was appointed on 30.09.2008.Ø Various sections (16-18,81-86,92 and 93) were invoked on 18.11.2008 andØ other sections (11-15) relating to Central Advisory Committee, Scientific Committee, Scientific Panel etc. were invoked vide notification dated 09.03.2008. 29.06.2009 Section 99 notified.Ø 31.07.2009 Section 36-47 notified.Ø 29.07.2010 all remaining sections have been notified except section 22.Ø 05.05.2011 Rules notifiedØ 05.08.2011 Regulation notified (Tentative)Ø

The Food Safety and Standards Authority of India Rules, 2010 have been notified in the Gazetted of India on 05.05.2011 by the Central Government.

The Food Safety and Standards Authority of India Regulations, 2010 have been notified in the Gazette of India on 05.08.2011.

The Food Authority while drawing up the regulations has tried to integrate erstwhile Acts, Rules, Orders, in line with the mandate of the Food Safety and Standards Act. The Authority has not introduced new standards at this stage since it would require detailed risk assessment, examination of risk management options, consideration by the Scientific panels/committee and final approval by the Food Authority and Central Government.

(i) The new regulations / amendments will be made in the FSSAI standards /regulations from time to time and is ongoing process (ii) The regulations / amendments will be placed before the Scientific Panels and Scientific Committee for their opinions / recommendation. (iii) The regulation will be approved by the Food Authority and draft notified after previous approval of Central Government. (iv) The draft notification is also notified to WTO Member Countries for their comments. (v) A time period of normally 60 days is given for information of the persons likely to be affected thereby and sending the comments to the FSSAI. (vi) The comments received on the draft notification are examined by the FSSAI. In case of divergent comments are received on the draft standards / regulations. (vii) The final notification is published in the Gazette of India giving date of effects of its implementation and simultaneously notified to the WTO Member Countries for information & reference.

Food Safety and Standards Authority of India and State Food Authorities will investigate such complaints

Food Safety and Standards Authority of India and State Food Authorities will regulate the food business in India.

There will be better auditing, Food Safety Management System (FSMS), traceability, recall and other systems in place which will help in curbing food adulterants.

The various areas in milk and milk products, meat and meat products, fruits and vegetables and oils & fats have been identified and final decision will be taken in consultation with the research institute which will take such R & D work.

There is a plan scheme and work will be initiated in 12th Plan for capacity building of all levels

FSSAI create awareness about food safety with FBO and will be coordinating training with the help of accredited with agencies / universities.

Yes, there is a registration fee of Rs 100/- to be paid by FBO.

The fees outline for licensing is given in Food Safety and Standards (Licensing and Registration of Food Businesses) Regulations, 2011 which is available on FSSAI website. III) FAQs on Enforcement of the Act

34 States / UTs have notified Food Safety Commissioners and other functionaries will be notified after notification of Rules. FSSAI has also requested all the Chief Secretaries of States / UTs for necessary steps for implementation of FSS Act, 2006. Since all states have PFA structure working, they all will be subsumed in the new structure.

Yes.

The Food Safety Officer shall be liable to a penalty which may extend up to one lakh rupee if he / she is found to be guilty of an offence under section 39 of the Act. Provided that in case the complaint made against the Food Safety Officer is false the complainant shall be punish with fine which shall not be less than fifty thousand rupees and may extend to one lakh rupees.

State Food Authorities (Commissioner of Food Safety of the States) are responsible for enforcement of FSS Act in the States.

The improvement notice is the notice issued by Designated Officer if FBO fails to comply with the regulations under section 32 of the FSS Act.

If the food business operator still fails to comply with the improvement notice, the Designated Officer may, after giving the licensee an opportunity to show cause, cancel the licensee granted to him. Provided that the Designated Officer may suspend any license forthwith in the interest of public health for reasons to be recorded in writing. Penal action can also be taken for non compliance as per the Act. IV) FAQs on Analysis of Food

The following current status of laboratories infrastructure pertaining to food in the country: The major food testing laboratories are CFL- Kolkata, Pune,} Mysore, Mumbai (being established), and FRSL, Ghaziabad. There are 72 State Food Testing laboratories.} Gap Analysis Study for upgradation of 50 Food Testing Laboratories} (FTLs) carried out to prepare them for food sample testing under FSSAI and to implement International Standards for accreditation. States have been advised to take appropriate action for upgrading and} strengthening the laboratories. FSSAI accreditation standards being developed}

No. However FSSAI is testing the samples of food products imported into India before their consignments are cleared at the ports. Authorized Officers notified for 14 ports of entries (including seaports, airports, ICDs) in terms of section 47(5) of Act.

Yes, FSSAI had recognized adequate number of NABL accredited laboratories authorized for analysis including labs (3) for radioactive contamination for imported food testing.

Yes, except that one additional sample can be taken if FBO so desire which can be sent to NABL accredited lab at his expense.

The process is going which is likely to take some time.

No, however the Food Safety and Standards Authority of India had supported an initiative taken by industry, State Government and other agencies to develop safety and hygiene standards for eating establishments in Delhi in preparation for the Commonwealth Games 2010.

There are no microbiological guidelines for food in India, however the microbiological standards exists in the FSSAI regulations for foods in India. V) FAQs on general provisions as to articles of food

The functional food and nutraceuticals are explained in the section 22 of the FSS Act and will be regulated by FSSAI under section 22 of the Act which is available on FSSAI website.

The FSSAI is in the process of developing the regulation for Novel Foods, functional foods, food supplements etc. which is under consideration of the Scientific Panel on Functional Foods, Nutraceuticals, Dietetic Products and Other Similar Products of the Food Authority and will further be considered by the Scientific Committee, Food Authority and notified in the Official Gazette after previous approval of the Central Government.

GM foods means food and food ingredients composed of or containing genetically modified or engineered organisms obtained through modern biotechnology, or food and food ingredients produced from but not containing genetically modified or engineered organisms obtained through modern biotechnology. The GM foods does not come under the purview of FSSAI. Organic food means food products that have been produced in accordance with specified organic production standards.

Yes.

The limit for use of particular food additives can be seen in the FSSAI regulation 2010 for food additives which are available on FSSAI website

Recall means action taken to remove a marketed food from distribution, sale and consumption which is unsafe and violate the provisions of the Act and the rules & regulations made there under. The purpose is to prevent, reduce or eliminate a risk arising from food to the consumer.

The information on recall of food products may be provided on Food Authority website.

The consumer should not consume the product and return it to the shopkeeper from where they have purchase the product or return it to the company representative.

The consumer should complain to the Food Safety Officer / Designated Officer /DC of the area or Food Safety Commissioner of the State.

The consumer should complain to the Food Safety Officer / Designated Officer /DC of the area or Food Safety Commissioner of the State.

The information can be obtained from website of the FSSAI. VII) FAQs on Offences & Penalties

The provisions relating to offences and penalties are specified under section 48 penalties are given from Section 49-67 of the Act, which is available on FSSAI website.

The procedure for launching prosecution is specified under section 48 of the Act which is available on FSSAI website.

It is upto 10 lakhs.

FSSAI has issued Advisory to the concerned Ministries /Departments for imposing immediate restriction on import of dairy products from China. The DGFT has imposed ban on import of milk and milk products from China upto December, 2011 and until further orders.

The FSSAI is in the process of developing the regulation for import of food product which will be considered by the Scientific Committee, Food Authority and notified in the Official Gazette after previous approval of the Central Government.

The FSSAI have posted the Authorized Officer at 14 ports of entries (including seaports, airports, ICDs) in terms of section 47(5) of Act. FSSAI is testing the samples of food products imported into India before their consignments are cleared at the ports. IX) Scientific Panels, Committee and Central Advisory Committee (CAC)

CAC is Central Advisory Committee of the Food Authority. The CAC shall ensure close co-operation between the Food Authority and the enforcement agencies and organizations operating in the field of food. The CAC shall advise the Food Authority on the performance of its duties and in particular in drawing up of a proposal for the Food Authority ? s work programme, the prioritization of work, identifying potential risks, pooling of knowledge, and such other functions as may be specified by regulations.

There shall be not less than three meetings of the Central Advisory Committee in a year on such dates and at such places as the Chairperson may direct and the interval between any two meetings shall not in any case be longer than five months: Provided that the first meeting of the Central Advisory Committee in a financial year shall be held in the first quarter of that financial year.

The Central Advisory Committee shall consist of two members each to represent the interests of food industry, agriculture, consumers, relevant research bodies and food laboratories and all commissioners of Food Safety, and the Chairperson of the Scientific Committee shall be ex-officio member.

The CAC was established on 5th October, 2009.

The Food Authority has constituted the following 8 Scientific Panels in terms of section 13 of the Act, consisting of independent scientific experts: 1. Functional foods, nutraceuticals, dietetic products and other similar products; 2. Method of sampling and analysis; 3. Food additives, flavorings, processing aids and materials in contact with food; 4. Contaminants in food chain; 5. Biological hazards; 6. Pesticides and antibiotic residues; 7. Labeling and claims/advertisements; 8. Genetically modified organisms and foods

Yes, Scientific Panels can be reconstituted as when required.

The Food Authority has established Scientific Committee vide order dated 26/05/2009 in terms of section 14 of the Act, consisting of Chairpersons of the 8 Scientific Panels and 6 independent scientific experts not belonging to any of the Scientific Panels.

To provide scientific opinions to the Food Authority.

(i) A notice is to be issued inviting Expression of Interest from the scientists through newspapers, website and by directly contacting leading research and scientific institutions in the country. (ii) An evaluation team of the Food Authority evaluated the response received from scientists on the basis of their detailed bio-data, publication, research record, references etc. The matrix of evaluation included their specific expertise in risk assessment, proven scientific excellence, publication record, willingness to participate in the meetings, peer reviewing of scientific work, and the capacity to work in a multi-disciplinary environment. (iii) The names of the scientists for each Scientific Panel and Scientific Committee will then be placed before the Food Authority for approval and inclusion in the Panel.

Chief Executive Officer in consultation with Chairperson shall establish an Evaluation Team for selection of the Members of the Scientific Committee and Scientific Panels. Evaluation Team shall be assisted by the Secretariat of the Food Authority and if required consult any Independent Expert for this purpose.

: The members of the Scientific Committee and Panels are required under the provisions of FSS Act, 2006 to submit an annual declaration of interest and declaration of any possible conflict of interest before each meeting of the Scientific Committee and panels. Whenever a conflict of interest is established, Chairman of the Committee / panel is required to exclude such a scientist from consideration of items in the agenda. The guidelines to Scientific Panels and Committee make it very clear that having an interest in a particular scientific issue does not necessarily mean a conflict of interest. In fact, keen intellectual interest in scientific issues is a pre-condition for participation in such Committee and Panels. It is also based on the recognition that any scientist can contribute to scientific knowledge and safety of food, if discussions and conclusions are based on reliable scientific evidence, open discussion and rigorous validation procedures.

The scientific experts in the Scientific Panels and Scientific Committee have been appointed for a period of 3 years. X) FAQs on Online Application for licensing

it is through draft, credit card, online banking.

you have to fill up the online form and attach documents.

Yes.

Yes.

Yes

You can consult Food Safety Officer (FSO) or Designated Officer (DO) of your area.

No, but in between in case you have not submitted application, you can even edit, add next day / days.

Procedure will remain the same. FAQ On Licensing.

There will be different license issued under FSSA as requirement of each product is different. So in the same premises if license is being taken for processing of meat, milk & fruits & vegetables, there will be a separate license as these will be done in separate portions & businesses are not connected. However, in case there is fruit & vegetable processing & godown/ store along with it, since these are connected activities, one license is applicable. FAQ on Food Safety Management Systems (FSMS)

A Food Safety Management System (FSMS) is a network of interrelated elements that combine to ensure that food does not cause adverse human health effects. These elements include programs, plans, policies, procedures, practices, processes, goals, objectives, methods, controls, roles, responsibilities, relationships, documents, records, and resources.

The five basic key elements are: Good Practices/ PRPs Hazard Analysis Management Element / System Statutory and regulatory requirements Communication

Section 16(2)(c) provides for the Mechanism for accreditation of certification bodies for Food Safety Management Systems and Section 44 of FSS Act provides for Recognition of organisation or agency for food safety audit and checking compliance with Food Safety Management System required under the Act or the rules and regulation made there under.

To ensure the manufacture, storage, distribution and sale of safe food.

The list of shortlisted agencies for Inspection/ Auditing of FBOs are as under: 1. M/s. Export Inspection Council of India, Delhi 2. M/s. Indian Register Quality Systems, Mumbai 3. M/s. INDOCERT, Kerala 4. M/s. TUV SUD South Asia, Mumbai 5. M/s. Det Norske Veritas, AS, Mumbai 6. M/s. One Cert Asia Agri Certification Pvt. Ltd., Jaipur 7. M/s. National Productivity Council, Delhi

There are various job as per scope of work. Inspections will be ordered by State/ Central Licensing Authority/ DO. Auditing can also be ordered by respective DOs. However for annual audit/ consultancy, training, FSMS plan etc. have to be handled by agency on the requirement of FBO.

Food Safety Commissioner can decide about agencies for their States/areas. FBOs are free to choose as per their requirement.

The power lies with the Designated Officer. DO has to decide if he is authorising agency or his FSOs for such inspection.

The Inspecting officers of all agencies which are authorised by State or Central DO for inspection must fulfil the educational qualifications of FSO as per the FSS rules, 2011. For training of FSO, curriculum is being developed so that the same can be organised with the help of universities.

We are asking that all mandatory inspection/ auditing reports must be accompanied by certification of No conflict of interest statement. So any agency which is doing any other work for FBO is not supposed to do the work of inspection/ auditing when ordered by DO.

Depends on improvement/ compliance submitted by Agency, DO will decide accordingly. Inspections are to be ordered by DO.

Validity is for one year and will be extended after evaluating the performance.

In rest of the cases, the fee will be decided after mutual consultation between FBO and agency.

E-registration functionality is available for registration under Rajasthan Value Added Tax Act 2003 (RVAT), Central Sales Tax Act 1956 (CST), Entry of Goods into Local Areas Act, 1999 (ETLA), Tax on Luxuries (In Hotels and Lodging Houses Rules) 1990 (LT) and Entertainment Tax Act.

Yes.

Yes, Dealer can apply for Registration in Rajasthan Value Added Tax Act 2003 (RVAT), Central Sales Tax Act 1956 (CST), Entry of Goods into Local Areas 1999 (ETLA) and Raj. Tax on Luxuries (In Hotels and Lodging Houses Rules) 1990 (LT) and Entertainment Tax Act through single Registration Form by checking appropriate check box of Act type provided in application.

No, It is mandatory to be registered under RVAT Act to get registration under CST Act 1956.

Yes, Registration under Entry of Goods into Local Areas 1999 (ETLA) or Raj. Tax on Luxuries (In Hotels and Lodging Houses Rules) 1990 (LT) or Entertainment Tax Act be obtained separately.

While filling Registration Form dealer will get a Transaction ID after first save, It is a good practice to save page regularly so that partially filled form can be retrieved at any time by entering specific Transaction ID.

Yes registration form can be edited until submitted.

Enter transaction id and Acknowledgement number inTrack Your StatusLink available on web portal.

ThroughTrack Your StatusLink available on web portal.

Yes, Dealer can request Registering Authority to revert application form for rectification and correct it after opening under Track your status and resubmit corrected form.

50kb for each photograph. Dealer can see instruction to reduce image size.

Dealer can file Application for Cancellation of VAT Form VAT 6C provided under login of dealer Registration and Cancellation > Form VAT 6C

1. If VAT-01 and VAT-02 (Business Manager declaration form) if applicable, is not digitally signed, the dealer shall submit the duly signed acknowledgement of VAT -01 and VAT-02 within fifteen days of submission of online application to the authority competent to grant registration. 2. Surety bond Form VAT 64 or NSC or Bank guarantee, if security furnished by any mode other than cash (e-payment).

After 15 Days from Cancellation Date.

Dealer can file Application for Cancellation of VAT Form VAT 6A provided under login of dealer Registration and Cancellation > Form VAT 6A.

Name reservation: The first step to incorporate Limited liability partnership (LLP) is reservation of name of LLP. Applicant has to file eForm 1, for ascertaining availability and reservation of the name of a LLP business.

Yes, an existing partnership firm can be converted into LLP by complying with the Provisions of clause 58 and Schedule II of the LLP Act. Form 17 needs to be filed along with Form 2 for such conversion and incorporation of LLP.

Yes, any existing private company or existing unlisted public company can be converted into LLP by complying with the Provisions of clause 58 and Schedule III and IV of the LLP Act. Form 18 needs to be filed with the registrar along with Form 2 for such conversion

No, only private / unlisted public company can be converted into LLP.

Yes, conversion application (Form 17 or 18) can be rejected by the registrar, if not found appropriate along with eForm 2.

In case the eForm is marked as Sent for re-application, the applicant is required to file fresh Form 17 or 18 along with Form 2 within 60 days, failing which the Form will be In case of re-application, the fee is not required to be paid again while re-applying for conversion.marked as Rejection confirmed by the system.

Any private company or unlisted public company can be converted into LLP. However, in this case LLP shall take same name as that of the company at the time of conversion.

File LLP Form No. 1 (Application for reservation or change of name) by logging on to the LLP portal along with the fee prescribed and attaching the digital signature of the designated partner proposing to incorporate a LLP.

The approved name of LLP shall be valid for a period of 3 months from the date of approval. If the proposed LLP is not incorporated within such period, the name shall be lapsed and will be available for other applicant/ LLP. Please note that there shall not be any provision for renewal of the name.

No, name of the LLP shall end with either Limited Liability Partnership or LLP. Word limited shall be allowed in name only within Limited Liability Partnership.

Since Stamp Duty is the subject reserved for the States, the LLP Act does not contain any provision for treatment of stamp duty issues. The stamp duty payable will depend upon the relevant Stamp Act prescribed by the State Government/Union Territory.

Every partner shall inform the LLP of any change in his name or address within a period of fifteen days of such change. The LLP, in turn, would be under obligation to file such details with the Registrar within thirty days of such change in Form 4.

Every LLP shall be required to have atleast two Designated Partners who shall be individuals and at least one of the Designated Partner shall be a resident of India. In case of a LLP in which all the partners are bodies corporate or in which one or more partners are individuals and bodies corporate, at least two individuals who are partners of such LLP or nominees of such bodies corporate shall act as designated partners.

Filing of addendum to Form 2 with Form 2 or addendum to Form 4 with Form 4 is required to be filed if the Total number of designated partners and partners for which the Form is filed exceed 200.

In case Form 2 or any addendum to Form 2 is marked as RSUB, then the Form 2 and all the corresponding addendums shall be marked as RSUB and shall have to be resubmitted by the stakeholder. In case Form 2 is resubmitted, status of Form 2 Pending for addendum to Form 2 and shall be changed to pending for action once all the required addendums are filed.

eform 3 and eform 4 are required to be filed for appointment of new and resignation of existing partners within thirty days of such cessation or appointment without additional fee and with additional fee thereafter

The change in partners details can be intimated by filing eform 4 within thirty days of such change without additional fee and with additional fee thereafter.

Yes, it mandatory to execute and file LLP Agreement in view of Section 2(0) & (q) , 22 and 23 of the Act. As per provisions of the LLP Act, in the absence of agreement as to any matter, the mutual rights and liabilities shall be as provided for under Schedule I to the Act. Therefore, in case any LLP proposes to exclude provisions/requirements of Schedule I to the Act, it would have to enter into an LLP Agreement, specifically excluding applicability of any or all paragraphs of Schedule I

A limited liability partnership willing to file the information with regard to initial LLP agreements or any changes thereto, and the number of partners exceeds maximum number allowed in the eform, will need to enter/ update the details of all partners through a screen for Enter/ Update partners detail for filing LLP agreement which shall be available to the designated partners (as business partner) after login to MCA portal.

In this case filing shall not be allowed if there is any eform 3 and any eform 4 for cessation of a designated partner or partner pending for payment of fee or any eform 3/4 is under processing in respect of the LLP.

LLP is required to file LLP Form 8 (Statement of Account & Solvency) and LLP Form 11 (Annual Return) annually. The Annual Return is required to be filed within 60 days of close of the financial year and Statement of Accounts & Solvency shall be filed within 30 days from the end of six months of the financial year to which it relates. Every LLP has to maintain uniform financial year ending on 31st March of a year.

Every LLP is required to file Statement of Accounts & Solvency in prescribed LLP Form 8 which contains a declaration on the state of solvency of the LLP by the designated partners and also information related to statement of assets and liabilities and statement of income and expenditure of the LLP. This form has to be filed by the LLP on an annual basis.

In case LLP has been incorporated on or after 1st October of financial year, then LLP can close its first financial year either on the coming or next 31st March i.e. LLP files its first financial year details for 18 months.

In case total number of designated partners (DP) and partners as on 31st March of the financial year for which return is being filed exceeds two hundred, details are required to be updated through the screen. These details are required to be provided in the screen before filling eForm 11. Once the details are updated on the LLP portal, a service request number (SRN) shall be generated by the system and the same is to be mentioned at the time of filing of form 11. Also note that filing of form 11 shall not be allowed in case there is any other eForm 11 pending for payment of fee or any other eForm 11 is under processing or already approved in respect of the SRN.

The charge details i.e. creation, modification or satisfaction of charge, can be filed through Appendix to eForm 8(Interim). However, it is not mandatory to file the charge details with the office of Registrar but the stakeholders can voluntarily file the same.

You are required to file eForm 15 at LLP portal only once. Existing registrar shall process the eForm and forward the same to the new Registrar for registration. Please note that approval of such eForm 15 shall not be allowed in case there is any other eForm(s) pending for payment of fee or is under processing in respect of the LLP. Upon approval, Certificate for change of registered address from the Registrar office shall be provided.

It has been provided in the Act that a document may be served on a LLP or a partner or designated partner by sending it by post or by any other mode (to be prescribed under Rules) at the registered office and any other address specifically declared by the LLP for the purpose in such form and manner as may be prescribed (in the rules). Thus, an LLP shall have option to declare one more address within the jurisdiction of same ROC (other than the registered office) for getting statutory notices/letters etc. from Registrar.

Foreign entity can file an application for reservation of its name or for renewal of name reserved earlier by filing an application in eForm 25.

Foreign LLP can establish a place of business in India by filing Form 27 giving the particulars of incorporation of foreign LLP, details of DPs/ partners of that foreign LLP and details of atleast two authorised representatives for complying with regulation of LLP act.

Yes. One should keep a track of the SRN till it is approved. In case of any defect, incompleteness or to call any further information, concerned MCA office can mark the status of SRN as Required Resubmission or Waiting For User Clarification. In such a case, the concerned company/ person will be required to rectify such defects or incompleteness or furnish further information, within prescribed period.

You are required to file eForm 32 (Addendum), to rectify the defects pointed out or furnish further information/ document(s) called for by the concerned registrar office.

Addendum Form 32 can be filed only in case status of the relevant LLP eForm(s) in respect of which addendum is being filed is Pending for user clarification (PUCL). This eForm cannot be filed suo-motu by the LLP or stakeholder (that is in case status is other than PUCL).

You are required to re-submit your eForm to rectify the defect(s)/ incompleteness pointed out by the concerned MCA office. If you fail to re-submit your eForm, you will be required to file the eForm afresh with payment of fee and additional fee, as applicable.

The user has to log on to LLP portal to avail the service. The following documents/ information of LLP will be available for inspection by any person:-

As per notification dated 15th October, 2015 issued by Ministry, Form-14 is not required to be filed in case of conversion of private company/unlisted public company into LLP.

As per notification dated 15th October, 2015 issued by Ministry, Form-14 is required to be filed in physical form with Registrar of Firms, after approval of Form 17 by Registrar of LLP.

As per notification dated 15th October, 2015 issued by Ministry, Form 2A (addendum) is linked to Form 2. As soon as Form 2 is filed and number of partners exceeds 200, then Form 2A (Addendum) needs to be filed for number of partners exceeding 200.

As per notification dated 15th October, 2015 issued by Ministry, Form 4A (addendum) is linked to Form 4. As soon as Form 4 is filed and number of partners exceeds 200, then Form 4A needs to be filed for number of partners exceeding 200.

In this field, mention the name of the establishment which you wish to register.

In this field, enter the first line of the establishment address, For e.g., if your address is 116A, Civil Lines, Jaipur, then enter 116A in this field.

In this field, enter the second line of the address. For e.g., if your address is 116A, Civil Lines, Jaipur, then enter Civil Lines in this field. | Manual on Registrations LabourDepartment,Rajasthan 69

Mention the area in which your establishment is located.

In this field, enter the last line of the address. For e.g., if your address is 116A, Civil Lines, Jaipur, then enter Jaipur in this field.

This field has a drop down list. When you click on this field, list of all the districts in Rajasthan comes up in alphabetical order. User can select the appropriate district. In order to select a district, click on the district which is appearing in the list.

In this field, enter the name of the owner of the establishment. User can enter only alphabets in this field as it will be name of a person.

Mention the name of the father/husband. User can enter only alphabets in this field as it will be name of a person.

Mention the name of the manager of the establishment. User can enter only alphabets in this field as it will be name of a person.

There is a drop down box from which you have to select the appropriate category of establishment. On clicking on the drop down box, the list appears. You have to select the appropriate name by clicking on it.

There is a drop down box from which you have to select the appropriate nature of work. On clicking on the drop down box, the list appears. You have to select the appropriate nature by clicking on it.

In this field, select the date of starting the establishment. Manual on Registrations LabourDepartment,Rajasthan 70

In this field, attach the scanned photograph of the owner. Only image or pdf file is allowed to be attached in this field.

In this field, enter the total no. of employees who are employed in the shop/establishment. In case there are employees, then in the next field, you need to download the attached excel sheet which contains the basic details of the employees. If there are no employees, then you can directly move on to the 16th Field.

In this field, the user needs to attach the basic details of the employees working in the establishment. Click on the link Please download excel sheet for employees. On clicking on this link, an excel sheet opens up in which the user needs to fill in the information. After entering in all the required information, save it on a location in your computer and come back to the LDMS application. Browse and attach the saved data in this field.

In this field, select the name of place where your establishment is located. In case the selected place, has no rule of having a weekly day off, then Field No. 17 gets automatically updated with the information that Selected place does not have a weekly day off. In case the selected place has a weekly day off, then go to field No.

In this field, select the weekly off day, i.e. the day when the establishment would remain closed.

This field has to be filled only when there are employees working in the establishment. In case there are no employees, then skip this field. In case there are employees working, thenclick on the link Please download excel sheet for Employee Wise Weekly Holidays. On clicking on this link, an excel sheet opens up in which the user needs to fill in the information. After entering in all the required information, save it on a location in your computer and come back to the LDMS application. Browse and attach the saved data in this field. Manual on Registrations LabourDepartment,Rajasthan 71 With every application form it is mandatory to attach certain supporting documents. There are 5 mandatory attachments in this form. User needs to attach these documents along with this application form. In order to attach a file, click on Browse, select the path of the file, select the file from the selected path and click on save. The required file gets attached to the system. In the Name of Applicant field enter your name/person authorized to fill the form.After all the fields are filled and attachments are added, re-check the form. If you are satisfied with the entries made, then click on SUBMIT.

In this field, the name of the applicant appears as mentioned in the login form, however this field shall be editable and if the user wants to change the name then he can do so.

In this field, the mobile number of the applicant appears as mentioned in the login form, however this field shall be editable and if the user wants to change the number then he can do so. All the communication relating to this form shall be intimated to the user on the mobile number mentioned in this form.

It is a prescribed form through which the particulars of income earned by a person in a financial year and taxes paid on such income are communicated to the Income-tax Department. Different forms of returns of income are prescribed for filing of returns for different Status and Nature of income. These forms can be downloaded from www.incometaxindia.gov.in

Under the Income-tax Law, different forms of returns are prescribed for different classes of taxpayers. The return forms are known as ITR forms (Income Tax Return Forms). The forms of return prescribed under the Income-tax Law for filing of return of income for the assessment year 2016-17 (i.e., financial year 2015-16) are as follows:ITR - 1 Also known as SAHAJ is applicable to an individual having salary or pension income or income from one house property (not a case of brought forward loss) or income from other sources (not being lottery winnings and income from race horses).ITR 2A It is applicable to an individual or HUF whose total income for the assessment year 2016-17 does not include income from business or profession, capital gains. Further, an individual or HUF claiming foreign tax credit or having any asset (including financial interest in any entity) located outside India or having any signing authority in any account located outside India or having income from any source outside India cannot use this form for filing of return of income.ITR - 2 It is applicable to an individual or a Hindu Undivided Family having income from any source other thanProfits and gains of business or profession.ITR - 3 It is applicable to an individual or a Hindu Undivided Family who is a partner in a firm and where income chargeable to tax under the headProfits or gains of business or professiondoes not include any income except the income by way of any interest, salary, bonus, commission or remuneration, by whatever name called, due to, or received by him from such firm.ITR - 4S Also known as SUGAM is applicable to individuals or Hindu Undivided Family or partnership firm (other than limited liability partnership firm) who have opted for the presumptive taxation scheme of section 44AD/44AE.?ITR - 4 It is applicable to an individual or a Hindu Undivided Family who is carrying on a proprietary business or profession.ITR - 5 This Form can be used by a person being a firm, LLP, AOP, BOI, artificial juridical person referred to in section 2(31)(vii), co-operative society and local authority. However, a person who is required to file the return of income under section 139(4A) or 139(4B) or 139(4C) or 139(4D) or section 139(4E) or section 139(4F) shall not use this form (i.e., trusts, political parties, institutions, colleges, investment fund etc.)ITR - 6 It is applicable to a company, other than a company claiming exemption under section 11 (exemption under section 11 can be claimed by charitable/religious trust).ITR - 7 It is applicable to a persons including companies who are required to furnish return under section 139(4A) or section 139(4B) or section 139(4C) or section 139(4D) or section 139(4E) or section 139(4F) (i.e., trusts, political parties, institutions, colleges, investment fund, etc.).

ITR return forms are attachment less forms and, hence, the taxpayer is not required to attach any document (like proof of investment, TDS certificates, etc.) along with the return of income (whether filed manually or filed electronically). However, these documents should be retained by the taxpayer and should be produced before the tax authorities when demanded in situations like assessment, inquiry, etc.

Form ITR – 4 can be used by an individual or a Hindu Undivided Family who is carrying on a proprietary business or profession. ?

Form ITR – 4 cannot be used by any person other than an individual or a HUF. Further, an individual or a HUF not having income from business or profession cannot use ITR – 4.??

Form ITR – 5 can be used by a person being a firm, LLP, AOP, BOI, artificial juridical person , cooperative society and local authority.?

Form ITR – 5 cannot be used by, a person who is required to file the return of income under section 139(4A) or 139(4B) or 139(4C) or ?139(4D) or ?section 139(4E) or ?section 139(4F)? (i.e., trusts, political party, institutions, colleges, investment fund, etc.).

Form ITR – 6 can be used by a company, other than a company claiming exemption under section 11 (charitable/religious trust can claim exemption under section 11?).

Form ITR – 6 cannot be used by a company claiming exemption under section 11? (charitable/religious trust can claim exemption under section 11).?

Form ITR – 7 can be used by persons including companies who are required to furnish return under section 139(4A) or section 139(4B)? or section 139(4C) or section 139(4D) or section 139(4E)??? or section 139(4f)? (i.e., trusts, political party, institutions, colleges, investment fund, etc.).

Form ITR – 7 cannot be used by a person who is not required to furnish return under section 139(4A) or section 139(4B)? or section 139(4C) or section 139(4D) or section 139(4E?)? or section 139(4F?)? (i.e., trusts, political party, institutions, colleges, investment fund, ?etc.). ?

Filing of return is your duty and earns for you the dignity of consciously contributing to the development of the nation. Apart from this, your income-tax returns validate your credit worthiness before financial institutions and make it possible for you to access many financial benefits such as bank credits, etc.??

E-filing can be done from any place at any time and it saves time and efforts. It is simple, easy and faster. The e-filed returns are generally processed faster as compared to returns filed manually.??

If you have sustained a loss in the financial year, which you propose to carry forward to the subsequent year for adjustment against subsequent year(s) positive income, you must make a claim of loss by filing your return before the due date. ??

You can apply for PAN by filling up Application for Allotment of Permanent Account Number (PAN application form) Form 49A (for Indian Citizens) and Form 49AA (for Foreign Citizens). PAN application can be made either online through NSDL web-site www.tin-nsdl.com (Click here to apply for PAN online) or through any of the NSDL TIN-Facilitation Centres/ PAN Centres (Click here to select the nearest TIN Facilitation Centers/ PAN centres where PAN application may be submitted).

No. Application for PAN can be made only in Form 49A (for Indian Citizen) & Form 49AA (for Foreign Citizen) as notified by Central Board of Direct Taxes.).

You can obtain PAN application form from any NSDL TIN-Facilitation Centre (TIN-FC)/ PAN Centre or any other stationery vendors providing such forms. The same can be downloaded from NSDL-TIN website. Click here to download the form.

No.The form is freely downloadable from NSDL-TIN website. Click here to download the form. You can also obtain the form from any NSDL TIN Facilitation Center (TIN-FC)/PAN Center free of cost.

You can submit your duly filled and signed PAN application form alongwith the supporting documents to any of the TIN-FCs or PAN Centres managed by NSDL.However, if applied online, duly signed and photo affixed acknowledgement receipt alongwith supporting documents should be sent to below address:

If the communication address is within India, the fee for processing of PAN application is 107 ( 93 +15% service tax).If communication Address is outside India, then the fee for processing PAN application is 994 [(Application fee 93.00 + Dispatch Charges 771.00) +15% service tax].

You will receive an acknowledgment with a unique 15-digit acknowledgment number on submission of the PAN application form.

Yes. Individual applicants should affix two recent colour photographs with white background (size 3.5 cm x 2.5 cm) in the space provided on the form. The photographs should not be stapled or clipped to the form. The applicant should sign across the photograph affixed on the left side of the form in such a manner that portion of signature is on photo as well as on form. The clarity of image on PAN card will depend on the quality and clarity of photograph affixed on the form.

You have to submit the following documents with the application form:A] Proof of identity (POI)B] Proof of address (POA)C] Proof of date of birth (PODB) (applicable only for Individual & HUF status of applicant.) (POA)The documents for POI and POA depend on the citizenship and the status of the applicant.

A photograph is compulsory only in case of Individual applicants.

In such cases, Left Hand Thumb impression of the applicant should be affixed on Form 49A or Request For New PAN Card Or& And Changes In PAN Data at the place meant for signatures and got attested by a Magistrate or a Notary Public or a Gazetted Officer, under official seal and stamp.

Only father s name is required to be filled in the PAN application (Form 49A). Female applicants, irrespective of marital status, should write only father s name in the PAN application

Permanent Account Number (PAN) is a ten-digit alphanumeric identifier, issued by Income Tax Department. Each assessee (e.g. individual, firm, company etc.) is issued a unique PAN.

All existing assessees or taxpayers or persons who are required to file a return of income, even on behalf of others, must have a PAN. Any person, who intends to enter into economic or financial transactions where quoting PAN is mandatory, must also have a PAN.

Section 160 of IT Act, 1961 provides that a minor, lunatic, idiot, mentally retarded, deceased, wards of court and such other persons may be represented through a Representative Assessee.

Yes, it is compulsory to quote PAN on return of income.

Permanent Account Number (PAN), as the name suggests, is a permanent number and does not change.

No. Obtaining/possessing more than one PAN is against the law and may attract a penalty up to 10,000. Therefore, it is advisable not to obtain/possess more than one PAN.

The Central Board of Excise and Customs has developed a new software application called Automation of Central Excise and Service Tax (ACES), which aims at improving tax-payer services, transparency, accountability and efficiency in the indirect tax administration in India. This is a Mission Mode project (MMP) of the Prime Minister under the e-governance plan of the Govt. of India. ACES encompasses the entire gamut of Central Excise and Service Tax processes - registration, returns, accounting and reconciliation, refunds, dispute resolution, audit, provisional assessment, exports, claims, intimations and permissions. 

As an existing assessee, an email containing a T-PIN number and a password would have been sent to the email id you had mentioned at the time of registration with the department. You have to click on the link given in the email to register with ACES. If you have not received the email, you are requested to contact your jurisdictional Range Officer or AC/DC with details of a valid email id for getting a fresh Tpin number. ACES system has a two step process for New Registrations? a. First step is user registers with the ACES software online after selecting applicable Central Excise Portal or Service Tax Portal from the website www.aces.gov.in to become an ACES user. b. Second step is the user fills up appropriate registration form and becomes an Assessee. 

With a view to automate and facilitate transactions of the assessees with the department a web based software project called ACES is introduced. To transact business online all users have to first register with ACES. This registration is not a statutory registration as envisaged in Central Excise or Service Tax Act but only a registration with the system. To register with the Central Excise or Service Tax department you are required to submit statutory registration form such as A1, A2, A3, ST1 etc online. 

Any user who has filled in ACES user registration details, but not yet filled A1/A2/A3 forms is a ACES user.

You can log onto the www.aces.gov.in through internet and click on ?Click here to Register with ACES? link and go through a process called ?ACES user Registration?, by selecting a user name and furnishing credentials like e-mail id, Unit Name, Designation and Phone Number. The system will then generate a password and send it by e-mail.

User will be selecting a user name which will be the user id initially. A system generated password is mailed on the e-mail address as mentioned in the ACES Registration details which can be used for logging into the system.

After re-login as mentioned in question above, user can proceed with the statutory registration with the department, by filling-in Forms A1/A2/A3 or ST1 or Declarant form as the case may be, to become an Assessee.

On first Login user will be compelled to change the password and choose a new password, a hint question and answer.

In the login screen, select REG -> A1/A2/A3 or ST1 or Declarant select (form) and start filling the form with the details.

Once you successfully login into the ACES application, the homepage displays the different statutory forms i.e. A1, A2, A3, Declaration and Non Assessee OR ST1 for Service Tax in tabular format mentioned with their category. You can choose as per the category your business falls under.

There is no offline tool available currently for Registration, through which registration can be filled and uploaded directly to the database.

Yes, the range Superintendent can file a Registration on behalf of user if user desires so. The Superintendent has rights of filing the A1/A2/A3 or ST1 and Non Assessee forms. If user is not able to file the Registration through the Assessee interface then user can contact the range officer for filing the Registration on behalf of user.

Only those fields marked with asterisk (?*?) in ACES application are mandatory fields and the same are to be filled before proceeding further

Yes, Though ACES has a PAN based registration process, but if an Assessee does not have PAN, can still register with a Temporary Registration No.

Once you identify the Commissionerate name and select it, you can select the Division/Range from the list of Divisions/ranges which is fetched by the system when the page gets refreshed.

To select the services for which you want to register, in ST1 form, click on the Search button with the magnifying glass. A list of services will be displayed in which the checkboxes on the left of the required services can be ticked to select them.

Yes, in case where the activities undertaken by the user falls under different categories, he can select all the relevant services from the search list and add it to the relevant column. After adding, if he want do delete any services selected, he can delete selecting its check box and then pressing Delete button.

If there are more than one page in the form say A1 Form, then ?Next? button is used to navigate to next page. In case of single page Form, Save button allows user to go to confirmation page.

Yes, you can make changes in the previous pages. In case of multi page forms, you can navigate through ?Previous? button and can make changes. You can also click on ?Modify? button on the confirmation page, which will take you to the first page of the form to modify the contents.

Clicking on the ?Save? button makes the system display the confirmation screen where user can verify the details already entered by him in all previous pages before submission. Clicking on the ?Submit? button user?s request gets submitted for further processing and takes the user to acknowledgement page.

The Registration details cannot be expressly saved midway/partially by the user while filing. However, the details of data already entered in the various screens of the form will be made available for further correction to the user (provided he has not pressed the CANCEL button) if there is a sudden disconnection midway. After submission of the form online, the user can see/take a printout of the submitted application.

There is no need to furnish any enclosures while filing the registration form online. However, in the case of Service Tax certain documents as mentioned in the system generated acknowledgement are required to be submitted within the stipulated time with the Superintendent.

After successful submission of the form, an acknowledgement appears which confirms the submission. A unique number appears on this page which is the Registration Number and can be noted for future references.

The 12th character in your Registration number denotes to the type of registration. ?M? denotes to Manufacturers and ?D? denotes to Dealers in the case of Central Excise registrations.

Number generated after successful submission of Registration Form, would be the same number as it would appear in the Registration Certificate for new assessees.

After the successful submission of the form, the application Form goes to AC/DC (having the Range of Assessee in his jurisdiction) in case of Central Excise and to Superintendent(Range) in the case of Service Tax for Generation of RC.

There is no need to submit hard copy in case you have been able to successfully submit the registration form online in the case of Central Excise. In the case of Service Tax, supporting documents may have to be submitted as detailed in the previous answer.

An intimation of issuing of Registration Certificate will be sent through e-mail and the same can then be viewed under REG menu.

The jurisdictional Deputy Commissioner/Assistant Commissioner generates the Registration Certificate after viewing the particulars in the application. The registration certificate will be duly signed and sent to the Assessee in the mode as selected in the application. After Post verification is completed, the Registration Certificate can be viewed under the REG menu by the assessee. In the case of Service Tax, post verification is not mandatory and Registration Certificate will be generated after document verification.

There is no need to file A1 form again. There is a provision in ACES where Assistant Commissioner (AC) or Deputy Commissioner (DC) will re-assign your application to correct jurisdiction. You can contact the jurisdictional officer if required.

After Submission of Registration Form, Departmental Officer will issue the Registration Certificate in a couple of working days, if otherwise found complete.

You should contact your Jurisdictional Range Officer in the case of Service Tax and the Jurisdictional Asst/Deputy Commissioner in case of Central Excise, if you have not received Registration Certificate.

Once Registration application has been filed, the Registration is approved by the AC and Registration certificate is issued. You will get the intimation of issue of Registration Certificate through e-mail. But the Registration certificate can be viewed only after approval of Physical Verification report.

After generation of Registration Certificate, the application is sent to the jurisdictional Range Officer(Superintendent) for physical verification of the premises in the case of Central Excise . The Range officer will choose a date for the verification and the same will be intimated through email to the Assessee. On completion of the verification a report will be filed by the Range officer in the system which will then be approved by the AC/DC.

There is no action attached to the Declarant form; users who have filed a Declarant form do not receive RC. The process for Declarant Assessees gets completed once the form is submitted

Yes, The email id for communication and password can be changed at any time.

System issues a temporary Registration Number to the Assessee if he/she does not furnish PAN number while filing. The temporary Registration does not have any impact on working of the Assessee in the system and assessee having temporary Registration works normally. To get a permanent PAN based number Assessee can file an amendment in Registration mentioning the new PAN number obtained from the Income Tax department The amendment will again follow the same approval cycle as that of fresh registration.

Yes, Existing assessees can amend the details whenever required by filling in the details in the application again. New assessees can also amend the registration details after approval of Physical Verification report by the AC/DC. In certain cases (like change in constitution of business), the details changed may warrant a fresh physical verification or the issue of a new Registration Certificate.

An application for allotment of TAN is to be filed in Form 49B and submitted to any TIN-FC. Addresses of TIN-FCs are available at NSDL-TIN website. Alternatively, you can apply for TAN online at the NSDL-TIN website.

Form 49B is freely downloadable from NSDL-TIN website. It is also available at TIN-FCs. Legible photocopies of Form 49B or forms legibly printed exactly as per the format prescribed by ITD are also allowed to be used.

TAN is allotted by the Income-tax Department on the basis of the application submitted online at NSDL-TIN website or to TIN-FCs managed by NSDL. NSDL will intimate the TAN to the applicant at the address provided in the application.

No. TAN Application can be made only on Form 49B. The application form can be downloaded from ITD website or NSDL-TIN website or may be obtained from any other source. The application is also available at TIN-FCs.

Yes. But typing should be in capital letters with good impression.

No documents are required to be submitted along with the application for allotment of TAN. However, where the application is being made online, the signed acknowledgment which is generated after filling up the form should be forwarded to NSDL. Detailed guidelines for submission of application are available on NSDL-TIN website.

No. TAN which was allotted for Tax Deduction at Source (TDS) can be used for the purpose of TCS. However, if no TAN has been allotted, a duly filled in Form 49B, alongwith the application fees should be submitted at any TIN-FC

If you are submitting the form at a TIN-FC, the TIN-FC will assist you in correctly filling up Form 49B. Incomplete or deficient applications will not be accepted

A fee of Rs. 55 + service tax (as applicable) should be paid as processing fee at the TIN-FC at the time of submitting Form 49B. If you are applying for TAN online, then the payment can be made vide cheque, demand draft or credit card as per the guidelines given in the NSDL-TIN website.

An allotment letter is dispatched by NSDL at the address provided in Form 49B.

You can inquire the status of your application by accessing NSDL-TIN website at the Status track option and quoting your unique 14-digit acknowledgement number after three days of your application.