January 16, 2024

Section 16 – The Chartered Accountants Act, 1949

The Chartered Accountants Act, 1949 / /

Officers and employees, salary, allowances, etc. (1) For the efficient performance of its duties, the Council shall – (a) appoint a Secretary to perform such duties as may be prescribed; (b) appoint a Director (Discipline) to perform such functions as are assigned to him under this Act and the rules and regulations framed thereunder; (2) The Council may also– (a) appoint such other officers and employees as it considers necessary; (b) require and take from the Secretary or from any other officer or employee such security for the due performance of his duties, as the Council considers necessary; (c) prescribe the salaries, fees, allowances of the officers and employees and their terms and conditions of service; (d) with the previous sanction of the Central Government, fix the allowances of the President, Vice-President and other members of the Council and members of its Committees. (3) The Secretary of the Council shall be entitled to participate in the meetings of the Council but shall not be entitled to vote thereat.]   Amendment 1 Substituted, for the following, by the Chartered Accountants (Amendment) Act, 2006 and came into force w.e.f. 17th November, 2006 :- “16. Staff, remuneration and allowances (1) For the efficient performance of its duties, the Council may – (a) appoint a Secretary who may also, if so decided by the Council, act as Treasurer; (b) appoint such other officers and servants as it deems necessary; (c) require and take from the Secretary or from any other officer or servant of the Council such security for the due performance of his duties, as the Council considers necessary; (d) fix the salaries, fees, allowances and other conditions of service of the officers and servants of the Council; (e) with the previous sanction of the Central Government, fix the allowances of the President, Vice- President and other members of the Council A[and members of its Committees]. (2) Notwithstanding anything contained in sub-section (1), on the first constitution of the Council the Secretary shall be a person appointed by the Central Government in consultation with the Council, and he shall hold office during the pleasure of the Central Government, but so as not to exceed a period of three years from the date of his appointment. B[(3) The Secretary of the Council shall be entitled to participate in the meetings of the Council but shall not be entitled to vote thereat.]” A&BInserted by the Chartered Accountants (Amendment) Act, 1959. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major cities of India Company Registration in Jaipur | Company Registration in Delhi | Company Registration in Pune | Company Registration in Hyderabad | Company Registration in Bangalore | Company Registration in Chennai | Company Registration in Kolkata | Company Registration in Mumbai | Company Registration in India | Company Registration in Gurgaon | Company Registration in Noida  Complete CA Services CA in Delhi | CA in Gurgaon | CA in Noida | CA in Jaipur | CA Firm in India RERA Services RERA Rajasthan | RERA Haryana | RERA Delhi | UP RERA

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GST Implication on Poultry Farming

Goods & Service Tax / /

The poultry business produces countless work opportunities in the nation and is vital for the public economy. The poultry business is to a great extent absolved by the provisions of the Central Goods and Services Tax Act, 2017. Sale of Poultry eggs Poultry Eggs are covered under Chapter 4 of Section I under heading “Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included” of Customs Tariff Act, 1975. S. No. Type of Meat GST Applicability 1 Layer eggs for broiler production Exempt 2 Table eggs for human consumption- fresh (with shell) Exempt 3 Table eggs for human consumption- fresh (with shell) Exempt 4 Eggs without shell 5% 5 Egg yolk whether fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter 5% Sale of live Poultry Offer of live poultry is made in the accompanying circumstances:  Sale by hatcher to poultry farmer for the additional raising of Day-Old Chicks.  Sale by poultry farmer to the merchant of grill chicken available to be purchased to retailers.   Sale by the trader to retailers for offering to ultimate customers Notification No. 2/2017-Central Tax (Rate) dated 28-06-2017 states the GST on live poultry which reads as under: S. No. Chapter / Heading / Sub-heading / Tariff item Description of Goods Rate (%) 5 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. Exempt Sale of Poultry meat A “unit container” signifies a bundle, regardless of whether enormous or little (for instance, tin, can, box, container, jug, sack, or container, drum, barrel, or canister) intended to hold a pre-decided amount or number, which is demonstrated on such bundle. Such compartments are heat safe and contain all components to keep the meat new and palatable. S. No. Type of Meat GST Applicability 1 Fresh meat (not chilled or frozen) Exempt 2 Chilled meat (but not frozen) Exempt 3 Frozen meat other than those put up in unit container and (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]     Exempt 4 Frozen meat and put up in unit container and    (a) bearing a registered brand name; or  (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]” 5% 5 Frozen meat and put up in unit container but not (a) bearing a registered brand name; or    (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]” Exempt Hatchery Services A hatchery service is the essential unit of the poultry business which gives Day Old Bird Chicks by bringing forth the eggs. Hatchery centres might be possessed by poultry farms that after the hatchery is done, place them in farms for additional raising.  Nonetheless, it is a generally expected practice in the business to send the hatched eggs to a hatchery owner who incubates the eggs in the hatcheries incubator and returns Day Old Bird Chicks. The hatchery owner is paid a predetermined rate for each egg put for hatching. The service of hatching layer eggs into day old bird chicks can be classified under Sl. No. 54 of Notification No. 12/2017- Central Tax (Rate) dated 28-06-2017 as under: “It is a service relating to rearing of all life forms of animals as hatchery services are agricultural operations directly related to production of any agricultural produce i.e. Broiler Chicken and  It is a process carried out at an agricultural farm which does not alter the essential characteristics of agricultural produce but makes it only marketable for the primary market. It is just enabling a natural process to occur in an artificial manner.” GST Rate & HSN Code for Live Animals; Animal products – Chapter1 GST Rates & HSN Codes for Live Animals – Horses, Asses, Mules , Bovine & Poultry Animals , Mammals, Reptiles, Birds & Insects – Chapter 1   HSN Code Description Rate (%) CESS (%) Effective Date Rate Revision 65 LIVE HORSES, ASSES, MULES AND HINNIES – HORSES: Nil   01/07/2017   266760 LIVE HORSES, ASSES, MULES AND HINNIES PURE-BRED BREEDING ANIMALS HORSES Nil   01/07/2017   266768 ` Nil   01/07/2017   1011090.0 LIVE HORSES, ASSES, MULES AND HINNIES PURE-BRED BREEDING ANIMAL S OTHER Nil   01/07/2017   1019010.0 LIVE HORSES, ASSES, MULES AND HINNIES – OTHER – HORSES FOR POLO Nil   01/07/2017   1019020.0 LIVE HORSES, ASSES, MULES AND HINNIES – OTHER – ASSES, MULES AND HINNIES AS LIVE STOCK Nil   01/07/2017   1019090.0 LIVE HORSES, ASSES, MULES AND HINNIES – OTHER – OTHER Nil   01/07/2017   66 LIVE BOVINE ANIMALS – CATTLE: Nil   01/07/2017   270856 LIVE BOVINE ANIMALS – BULLS – PURE-BRED BREEDING ANIMALS : ADULT Nil   01/07/2017   270864 LIVE BOVINE ANIMALS – BULLS – PURE-BRED BREEDING ANIMALS COWS, ADULT Nil   01/07/2017   270872 LIVE BOVINE ANIMALS- BULLS – PURE-BRED BREEDING ANIMALS BUFFALOES, ADULT AND CALVES Nil   01/07/2017   1021090.0 LIVE BOVINE ANIMALS – BULLS – PURE-BRED BREEDING ANIMALS OTHER Nil   01/07/2017   1029010.0 LIVE BOVINE ANIMALS – OTHER – BULLS – ADULT Nil   01/07/2017   1029020.0 LIVE BOVINE ANIMALS – OTHER – BUFFALOES, ADULT AND CALVES Nil   01/07/2017   1029090.0 LIVE BOVINE ANIMALS – OTHER – OTHER Nil   01/07/2017   67 LIVE SWINE

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Antyodaya SARAL Portal

Business / /

The government of Haryana has launched Antyodaya SARAL Portal for citizens of the state. This portal has been introduced to help citizens seek hassle-free, corruption free and time bound service delivery in the government offices. Antyodaya SARAL Portal is introduced as part of the Haryana Right to Service (RTS) Act, 2014. The website and helpline provide information on schemes and various government services online. Antyodaya SARAL Haryana portal is a single service delivery portal for citizens to avail of services and schemes on it anywhere, anytime. With the intent to sync with the ‘Digital India’ vision, Antyodaya SARAL Haryana aims to provide complete digitisation of 600+ Haryana Government to Citizen (G2C) services and schemes. The Antyodaya SARAL Haryana portal is integrated with the Parivar Pehchan Patra (PPP), which auto-fills verified details of Haryana citizens. The Saral portal, Haryana is also integrated with the Jansahayak mobile app to encourage the use of state government services and schemes. Objective of Antyodaya SARAL Portal Aligning with Digital India’s vision of faceless, paperless and cashless services & scheme delivery model, Antyodaya SARAL portal aims to transform citizen service delivery in Haryana through complete digitisation of over 380+ services. The vision for the Antyodaya SARAL portal is a unified platform to deliver and track Government to Citizen (G2C) services and schemes across the state. Antyodaya SARAL Portal Features Government have digitized 485+ services (220+ schemes and 260+ services) and made it available for citizens Provides convenience of application for various certificates from various government departments Citizens of Haryana can track the progress of various applications through this portal Performance of various departments can be live tracked Provide timely delivery of services Provide transparency into the Government departments Removes middle-man and helps in reducing the corruption Components of the Antyodaya-SARAL Portal Antyodaya-SARAL Portal: A Single Service Delivery Portal for Citizens Ability to avail services and schemes from anywhere at any time Live to track the status of service requests Timely delivery of services and schemes Complete digitisation of citizen services Antyodaya-SARAL Dashboard: A Service Delivery Accountability Portal for Department Review departments based on the performance (Based on RTS compliance, customer rating and delays) State-wise and District-wise view of department performance Escalation to officers on pending file requests It would help in the process of re-engineering services and schemes that are not performing well. The Haryana Right to Service (RTS) Act An eligible person will make a duly filled in application to the Designated Person for obtaining any service. The Designated Officer will provide the service to the qualified person or reject the application within a notified time limit and in case of rejection of the application, will record the reasons and intimate the same to the applicant. The disclosed time limit shall start from the date when the Designated Officer receives a requisite complete request for the notified service, or a person subordinate to him authorised to receive the application. Such an application shall be duly acknowledged. Any eligible person can file an appeal to the higher authorities in case he faces rejection without a satisfactory reason or if the notified timeline is not followed Haryana Right to Service Commission has been constituted to guarantee the right to service under this Act. Antyodaya SARAL Portal Services Haryana Antyodaya SARAL Portal Popular Services are explained in detail below: Income Certificate (Revenue) Old Age Samman Allowance (Social Justice and Empowerment) Resident Certificate (Revenue) Application for New Electricity Connection(U/DHBVN) Dealer Point Registration (Transport) The issue of the New Ration Card (Food and Supplies) Micro-Nutrient Fertiliser (Agriculture) Dr Ambedkar Medhavi Chattar Yojna (Welfare of SCBC) Bicycle Scheme (BOCW – Labour) Marriage Registration (Urban Local Bodies) User Registration in Antyodaya SARAL Portal The procedure for registering in the Antyodaya SARAL Portal is explained in detail below: Step 1: Access the home page of Antyodaya SARAL Portal; if you are a new user click on register here option. The link will redirect to a new page. Step 2: Provide the following details for user registration in the Antyodaya SARAL Portal. Full Name Email Id Mobile Number Enter Mobile Number Password Enter Password State Step 3: After providing details, click on the validate button. You will receive an SMS and email regarding the user credential. Using this user credential, you can log in to the portal. Step 4: After registering with the Antyodaya SARAL Portal, the applicant can log in to the portal for proceeding with the required application. Step 5: The applicant after providing all the details has to submit the application form. On successful submission of Antyodaya SARAL Portal, the application ID will be generated. Step 6: The applicant has to note down the application reference ID to track the status of the application. Check Status of Application The applicant has to follow the below-mentioned steps to check the application status. From the home page of Antyodaya SARAL Portal, the applicant needs to click on Track option. A small window will be displayed select the department and service from the drop-down menu. Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company Annual Compliance | Income Tax Audit | Nidhi Company Registration| LLP Registration | Accounting in India | NGO Registration | NGO Audit | ESG | BRSR | Private Security Agency | Udyam Registration | Trademark Registration | Copyright Registration | Patent Registration | Import Export Code | Forensic Accounting and Fraud Detection | Section 8 Company | Foreign Company | 80G and 12A Certificate | FCRA Registration |DGGI Cases | Scrutiny Cases | Income Escapement Cases | Search & Seizure | CIT Appeal | ITAT Appeal | Auditors | Internal Audit | Financial Audit | Process Audit | IEC Code | CA Certification | Income Tax Penalty Notice u/s 271(1)(c) | Income Tax Notice u/s 142(1) | Income Tax Notice u/s 144 |Income Tax Notice u/s 148 | Income Tax Demand Notice | Psara License | FCRA Online Company Registration Services in major

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