September 01,2018

124. Assaulting President, Governor, etc., with intent to compel or restrain the exercise of any lawful power – Indian Penal Code, 1860

124. Assaulting President, Governor, etc., with intent to compel or restrain the exercise of any lawful power Whoever, with the intention of including or compelling the 63[President] of India, or the 64[Governor 65[***]] of any 66[State], 67[***] 68[***] 69[***] to exercise or refrain from exercising in any manner any of the lawful powers of such 70[President] or 64[Governor 65[***]] assault or wrongfully restrains, or attempts … Continue reading “124. Assaulting President, Governor, etc., with intent to compel or restrain the exercise of any lawful power – Indian Penal Code, 1860”

September 01,2018

123. Concealing with intent to facilitate design to wage war – Indian Penal Code, 1860

123. Concealing with intent to facilitate design to wage war Whoever by any act, or by any illegal omission, conceals the existence of a design to wage war against the 53[Government of India], intending by such concealment to facilitate, or knowing it to be likely that such concealment will facilitate, the waging of such war, shall … Continue reading “123. Concealing with intent to facilitate design to wage war – Indian Penal Code, 1860”

September 01,2018

Mobile Phone Repair and Mobile Phone Accessories Business Registration in India

India will have nearly 700 million smartphone users by the end of 2020. Further, this figure will grow exponentially as more brands and cheaper variants enter the market. Consequently, the demand for outlets and persons who offer repairs of mobile phones is expected to increase manifold. You can also sell accessories and credit recharge. Mobile … Continue reading “Mobile Phone Repair and Mobile Phone Accessories Business Registration in India”

September 01,2018

Documents required while applying for Refund Form (RFD-01A):

As per Rule 89(2), The application under sub-rule (1) of rule 89 of CGST Rules, 2017, shall be accompanied by any of the following documentary evidences in Annexure 1 in Form GST RFD-01, as applicable, to establish that a refund is due to the applicant, namely:- a) the reference number of the order and a copy of the order passed by … Continue reading “Documents required while applying for Refund Form (RFD-01A):”

September 01,2018

Gst registration procedure:

Simplifying GST Registration Procedure Indirect taxation has seen its biggest reform with the introduction of Goods and Service Tax Act. India is heading towards digitization and introduction of Goods and Service Tax is the biggest example of the same. Various procedure like registration, return filing, preparation of payment challan, refund etc. has been made online under … Continue reading “Gst registration procedure:”

September 01,2018

GST On Legal Services:

A. Meaning of ‘Legal Services’: Definition: ‘Legal Services’ means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority– Notification no. 12- Central Tax(CT) (Rate) dated 28.06.2017. Analysis: 1. Legal Services can be any service which an advocate1 (including a senior advocate2)/firm of advocates provide … Continue reading “GST On Legal Services:”

September 01,2018

GST On Second Hand Goods:

Outward supply of second-hand goods When a registered second-hand goods dealer supplies second-hand goods, the dealer is liable to charge GST on the second-hand goods. For this, 2 options have been given to the dealers: Charge GST on the full transaction value. Here, the dealer is eligible to claim input tax credit of the tax paid on … Continue reading “GST On Second Hand Goods:”

August 30,2018

122. Collecting arms, etc., with intention of waging war against the Government of India – Indian Penal Code, 1860

122. Collecting arms, etc., with intention of waging war against the Government of India Whoever collects men, arms or ammunition or otherwise prepares to wage war with the intention of either waging or being prepared to wage war against the 53[Government of India], shall be punished with 61[imprisonment for life] or imprisonment of either description for a term … Continue reading “122. Collecting arms, etc., with intention of waging war against the Government of India – Indian Penal Code, 1860”