April 10, 2024 | CA B K Goyal & Co LLP

Section 15 – THE COPYRIGHT ACT, 1957

THE COPYRIGHT ACT, 1957 / CA Bhuvnesh Goyal / April 10, 2024

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Section 14 – THE COPYRIGHT ACT, 1957

THE COPYRIGHT ACT, 1957 / CA Bhuvnesh Goyal / April 10, 2024

Meaning of Copyright For the purposes of this Act, “copyright” means the exclusive right subjectto the provisions of this Act, to do or authorise the doing of any of the following acts in respect of a work or anysubstantial part thereof, namely:—(a) in the case of a literary, dramatic or musical work, not being a computer programme,— 1 Subs. by Act 38 of 1994, s. 2, for “record” (w.e.f. 10-5-1995).2 Subs. by s. 2, ibid., for “architectural work of art” (w.e.f. 10-5-1995).3 Subs. by s. 7, ibid., for section 14 (w.e.f. 10-5-1995).(i) to reproduce the work in any material form including the storing of it in any medium by electronicmeans;(ii) to issue copies of the work to the public not being copies already in circulation;(iii) to perform the work in public, or communicate it to the public;(iv) to make any cinematograph film or sound recording in respect of the work;(v) to make any translation of the work;(vi) to make any adaptation of the work;(vii) to do, in relation to a translation or an adaptation of the work, any of the acts specified in relation tothe work in sub-clauses (i) to (vi);(b) in the case of a computer programme,—(i) to do any of the acts specified in clause (a); 1[(ii) to sell or give on commercial rental or offer for sale or for commercial rental any copy of the computerprogramme:Provided that such commercial rental does not apply in respect of computer programmes where theprogramme itself is not the essential object of the rental.](c) in the case of an artistic work,—2[(i) to reproduce the work in any material form including—(A) the storing of it in any medium by electronic or other means; or(B) depiction in three-dimensions of a two-dimensional work; or(C) depiction in two-dimensions of a three-dimensional work;](ii) to communicate the work to the public;(iii) to issue copies of the work to the public not being copies already in circulation;(iv) to include the work in any cinematograph film;(v) to make any adaptation of the work;(vi) to do in relation to adaptation of the work any of the acts specified in relation to the work in sub-clauses(i) to (iv);(d) in the case of a cinematograph film,— 3[(i) to make a copy of the film, including—(A) a photograph of any image forming part thereof; or(B) storing of it in any medium by electronic or other means;]4[(ii) to sell or give on commercial rental or offer for sale or for such rental, any copy of the film;] 1 Subs. by Act 49 of 1999, s. 3, for sub-clause (ii) (w.e.f. 15-1-2000).2 Subs. by Act 27 of 2012, s. 5(i), for sub-clause (i) (w.e.f. 21-6-2012).3 Subs. by Act 27 of 2012,s. 5(ii)(a), for sub-clause (i) (w.e.f. 21-6-2012)4 Subs. by Act 27 of 2012,s. 5(ii)(b), for sub-clause (ii) (w.e.f. 21-6-2012)(iii) to communicate the film to the public;(e) in the case of a sound recording,—(i) to make any other sound recording embodying it 1[including storing of it in any medium byelectronic or other means];2[(ii) to sell or give on commercial rental or offer for sale or for such rental, any copy of the soundrecording;](iii) to communicate the sound recording to the public. 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 | Company Registration in lucknow 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 Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation password | internal audit applicability | preliminiary expenses | mAadhar | e shram card | 194r | ec tamilnadu | 194a of income tax act | 80ddb | aaple sarkar portal | epf activation | scrap business | brsr | section 135 of companies act 2013 | depreciation on computer | section 186 of companies act 2013 | 80ttb | section 115bab | section 115ba | section 148 of income tax act | 80dd | 44ae of Income tax act | west bengal land registration | 194o of income tax act | 270a of income tax act | 80ccc | traces portal | 92e of income tax act | 142(1) of Income Tax Act | 80c of Income Tax Act | Directorate general of GST Intelligence | form 16 | section 164 of companies act | section 194a |

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Section 13 – THE COPYRIGHT ACT, 1957

THE COPYRIGHT ACT, 1957 / CA Bhuvnesh Goyal / April 10, 2024

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Section 12 – THE COPYRIGHT ACT, 1957

THE COPYRIGHT ACT, 1957 / CA Bhuvnesh Goyal / April 10, 2024

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Section 11 – THE COPYRIGHT ACT, 1957

THE COPYRIGHT ACT, 1957 / CA Bhuvnesh Goyal / April 10, 2024

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Marriage Certificate

Government Schemes / CA Bhuvnesh Goyal / April 10, 2024

The Indian Supreme Court has ruled that getting a marriage licence and registering a marriage are essential and of utmost importance. In addition to making a marriage legally binding, marriage registration gives a couple access to numerous government programs and benefits as well as the ability to apply for important documents. Both online and offline marriage registration are available to anyone who visits their local registrar’s office. Marriage Registration A marriage which has been solemnised can be registered either under the Hindu Marriage Act, 1955 or under the Special Marriage Act, 1954. The Hindu Marriage Act is applicable in cases where both husband and wife are Hindus, Buddhists, Jains or Sikhs or where they have converted into any of these religions. Where either of the husband or wife or both are not Hindus, Buddhists, Jains or Sikhs the marriage is registered under the Special Marriage Act, 1954. What is a Marriage Certificate? After getting married, a couple can get a marriage certificate, which is a legal document. The officiant issues the marriage certificate, and once the legal process is over, the couple receives the licence. Reasons to Obtain a Marriage Certificate The marriage certificate is essential while applying for a passport or opening a bank account with a new surname post-wedding. Also, in the case of foreign travel or visa processing, many embassies request a copy of the marriage certificate. Hence, a marriage certificate obliges couples to move abroad after the wedding. Documents Required to Register Marriage in India Original document of: Marriage certificate Divorce certificate (if applicable) Death certificate (If applicable) Birth certificate PAN card Aadhar card Copy of Passport Driving license Photo identity card Voter ID card Property documents Income tax return Utility bills: Telephone bill Mobile phone bill Water bill Electricity bill Landline bill Marriage Certificate Online Step 1: Visit the official government website for the home state of the applicant Step 2: Find the marriage registration form Step 3: Fill in the details as required Step 4: Submit the form The marriage registrar will summon the applicants after submission of the form. Applicants need to visit the registrar’s office on the date and time mentioned along with the form and original documents. Marriage Certificate Offline Indian citizens can register their marriage through offline method by visiting either the Sub-divisional officer or the Marriage Registrar Office. Here are more details about this: Through Marriage Registrar Office (MRO): Government employees known as marriage registrars are chosen by local government bodies to maintain records of births, adoptions, divorces, and marriages. Candidates must come to the registrar’s office with the necessary paperwork and completed forms. Through Sub-Divisional Officer Sub-divisional officers chosen by the state government also maintain records of births, deaths, marriages, and divorces. In addition to carrying out several administrative tasks and enforcing the law, a subdivisional magistrate also grants marriage licences. Why is it Important to Register Marriage in India? Filing tax returns Applying visa Obtain driving license Open bank document Avail pension and other government benefits Purchasing insurance Buying residential property Availing educational and medical benefits Appy for job Admission in school or college Apply for divorce Required for adoption of minor Registering child as an adult Applying for passport under following conditions: To travel abroad Apply for passport of an individual born out of wedlock Applying for passport with a different name Apply for duplicate passport in case original passport is lost FAQs What is the rule of marriage registration in India? If both parties meet the requirements, a marriage may be registered in India under the Hindu Marriage Act of 1955 or the Special Marriage Act of 1954. Is marriage invalid without registration in India? Yes, marriage is still rendered valid under Indian law, according to the new guidelines of the Supreme Court of India. What will happen if marriage is not registered in India? Under the Hindu Marriage Act of 1955 or the Special Marriage Act of 1954, marriage can be registered in India, if the individuals fulfill the eligibility criteria. 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 | Company Registration in lucknow 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 Most read resources tnreginet |rajssp | jharsewa | picme | pmkisan | webland | bonafide certificate | rent agreement format | tax audit applicability | 7/12 online maharasthra | kerala psc registration | antyodaya saral portal | appointment letter format | 115bac | section 41 of income tax act | GST Search Taxpayer | 194h | section 185 of companies act 2013 | caro 2020 | Challan 280 | itr intimation

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Requirement of Filing Form MGT-9 as per Companies Act, 2013

Companies Act 2013 / CA Bhuvnesh Goyal / April 10, 2024

In accordance with the general practices, every company is required to prepare the extract of the annual return in Form MGT-9 and that too before the preparation of actual Annual Return in E-form MGT-7 which is submitted to ROC within 60 days of AGM. The Form MGT-9 is an extract of the annual return which contains the following details of the Company for one Financial Year and it is annexed to the Board’s Report of the Company: Basic details of Company (CIN, address, principal business activity); Principal Business Activities of the Company; Details of Holding, Subsidiary and Associate Company; Share Holding Pattern; An annual return is a comprehensive document of the company having a detailed overview of the company’s financial and non-financial disclosures. It has to be submitted to the Registrar within 60 days from the annual general meeting. Companies have to submit the annual return to ensure transparency in business operations. As per section 92(3) and section 134 of the Companies Act, 2013, companies are required to attach a copy of the annual return extract in Form No. MGT-9. It is prepared when the director’s report is approved in the board meeting. Who needs to fill out MGT-9? As per the Companies Act 2013, all companies that have issued equity shares or have convertible securities on their balance sheet are required to prepare and file Form MGT-9 with the Registrar of Companies (RoC) every year. This includes both listed and unlisted companies. Form MGT-9 requires companies to provide information about the remuneration paid to directors, key managerial personnel (KMP), and other employees of the company. Therefore, companies with directors, KMPs, or employees who receive remuneration during the financial year must fill out Form MGT-9. The form contains the following information Name of the company: The name of the company is entered at the top of the form. CIN: The company’s corporate identification number (CIN) is entered on the form. Financial year: The financial year for which the form is being filed is mentioned in the form. Remuneration paid to directors: The form requires companies to disclose the remuneration paid to directors during the financial year. This includes the salary, bonus, and other benefits received by the directors. Remuneration paid to KMP: The form also requires companies to disclose the remuneration paid to key managerial personnel (KMP).. This includes the salary, bonus, and other benefits received by the KMPs. Remuneration paid to other employees: The form also requires companies to disclose the remuneration paid to other employees of the company. Reasons for variations in remuneration: The form requires companies to provide reasons for any variations in the remuneration paid to directors, KMPs, and other employees. Average percentage increase in salaries: The form requires companies to provide details of the average percentage increase in salaries of employees during the financial year. Comparison of remuneration with industry peers: The form also requires companies to compare their remuneration practices with those of their industry peers. Signature of the director/secretary: The form must be signed by the company’s director or secretary in digital format using a digital signature certificate (DSC). Form MGT-9 is a document that provides information about the remuneration paid to directors, KMPs, and other employees of the company. It promotes transparency in the remuneration practices of companies and ensures that stakeholders are aware of the compensation paid to key individuals within the organization. Companies must file Form MGT-9 within 60 days (about 2 months) of the annual general meeting (AGM) to avoid any penalties or legal repercussions. Details Required in Form MGT-9 The Companies Act of 2013 requires companies to disclose the following details in Form MGT-9: The name of the director, KMP, or employee. The designation of the director, KMP, or employee. The remuneration is paid to the director, KMP, or employee during the financial year. The nature of the remuneration includes salary, allowances, bonuses, stock options, and other benefits. The amount of contribution to the provident fund and pension fund. The details of perquisites and other allowances. The amount of any commission paid to directors. The details of any stock options granted to directors, KMP, or employees. The details of other benefits include profit-sharing, bonuses, or deferred benefits. Companies must provide this information for each director, KMP, and employee who receives remuneration during the financial year. Format of Form MGT-9 While filing Form MGT-9, a company has to submit registration and other details like CIN, registration date, the name of the company along with the category, registered office address, and details of the registrar and transfer agent. Furthermore, they have to mention the principal business activities of the company. There is a separate column for mentioning particulars of holding, subsidiary, and associate companies and the shareholding pattern. The company also has to fill in the details about the indebtedness of the company including their outstanding or accrued interest but not due for payment. Additionally, they have to give the details about the remuneration of directors and other key managerial personnel. Lastly, they have to fill in details if they have incurred any penalties or punishment. What problems may Companies face while filing this form Incorrect or incomplete information: One of the most common problems is inaccurate or incomplete information. Companies must ensure that the information provided in the form is correct and complete. Any discrepancies or errors could lead to penalties or legal repercussions. Technical glitches: Another problem that companies may face while filing Form MGT-9 is technical glitches. This could be due to issues with the MCA portal or other technical issues. It is advisable for companies to file the form well in advance of the due date to avoid any last-minute technical issues. Digital signature issues: Companies must ensure that the digital signature used to sign the form is valid and up to date. Any issues with the digital signature could lead to the rejection of the form Late filing: Failing to file Form MGT-9 within the due date can result in penalties and legal consequences. It is, therefore, important

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certificate for export of hazardous waste

learn / CA Bhuvnesh Goyal / April 10, 2024

Hazardous wastes are often disposed directly into the environment posing health and environment risk. Control of dumping is thus key issue for any Government while designing and implementing regulations. To reduce the movement of hazardous wastes between the nations specially to prevent transfer of hazardous waste from developed countries to less developed countries, an International Treaty i.e. “The Basel Convention on the Control of Transboundary Movements of Hazardous Waste and their Disposal” (which took effect in 1992) was designed. In the consonance with the above treaty and in order to strengthen the implementation of environmentally sound management of hazardous waste in India, the Central Government Vide G.S.R 395( E) dated 4th April 2016 amended Management and Handling Rules, July 28th 1989 and published the Hazardous and other wastes (Management and Transboundary Movement) Rules 2016 to ensure safe handling, generation processing, treatment, package, storage, transportation, use reprocessing, collection, conversion and offering for sale, destruction and disposal of the hazardous waste. , the Central Government Vide G.S.R 395( E) dated 4th April 2016 amended Management and Handling Rules, July 28th 1989 and published the Hazardous and other wastes (Management and Transboundary Movement) Rules 2016 to ensure safe handling, generation processing, treatment, package, storage, transportation, use reprocessing, collection, conversion and offering for sale, destruction and disposal of the hazardous waste. Hazardous wastes are prohibited for Import for disposal in the India, however it is allowed for recycle, reuse, recovery and co-processing purposes. In order to regulate import and export of hazardous and other waste, the Ministry of Environment Forest and Climate Change (MOEFCC) has made provisions in the regulations under Chapter III sub Rules 11,12,13,14 and 15 of Rules 2016. The type of wastes to be imported and exported have been listed under Part A to D of the schedule III (list of items enclosed for your ready reference). If anyone wish to import/export hazardous and other wastes must know that which hazardous wastes can be imported or exported and in which case it is necessary to take approval/permission of MOEFCC and consent of exporting/ importing country and what are those procedures which are to be followed. The following table will help you to identify the wastes for import and export purpose as per Hazardous Waste Rules, 2016. Import and Export of Hazardous and Other Wastes Provision for Import and export of hazardous and other wastes are as under: – MOEFCC shall be the nodal Ministry to deal with the transboundary movement of the hazardous and other wastes. No import of the hazardous and other wastes permitted for disposal. Import of hazardous and other wastes permitted only for recycling, recovery, reuse and utilisation including co-processing. Approvals and/or consent required for Import of Hazardous and other Wastes Schedule Part Condition Approvals/consent III A Actual User Prior informed consent of exporting country +Require the permission of MOEFCC B Actual User Require the permission of MOEFCC C Actual User(Not specified in Sch. III but exhibiting the hazardous characteristics outlined in Part C) Prior written permission of MOEFCC D Actual User No permission required from MOEFCC instead furnish information in Form 6 to the Customs Authorities, accompanied with the documents listed in Schedule VIII VI – Prohibited No import allowed. Approvals and/or consent required for Export of hazardous and other wastes Schedule Part Approvals/consent III A Require permission of MOEFCC + Prior informed consent of importing country B Require permission of MOEFCC VI – Require permission of MOEFCC + Prior informed consent of importing country Procedure for import of Hazardous and other Wastes Part A and Part B of Schedule III -Importer of wastes specified in Part A and Part B of Schedule III shall apply in Form 5 along with the documents listed therein and acknowledgement of copy of application submitted to concerned State Pollution Control Board. Part C of Schedule III- Wastes not specified in Schedule III but exhibiting the hazardous characteristics outlined in Part C, shall require prior written permission of the MOEFCC. – Importer shall not require the permission of MOEFCC instead shall have to furnish the information as per Form 6 to the Customs Authorities, accompanied with documents listed in Schedule VIII. On receipt of the complete application the MOEFCC, shall examine the application considering the comments and observations, if any, received from the State Pollution Control Boards, and may grant the permission for import within a period of 60 days. The importer shall maintain records of the waste imported in Form 3 and shall file an annual return in Form 4 to the State Pollution Control Board on or before the 30th day of June following the financial year to which that return relates. Samples of wastes imported for testing or research and development purposes up to 1000 gm or 1000 ml shall be exempted from taking permission. Shipment must accompanied with the movement document as given in Form 6 and the test report of analysis of the waste, consignment, wherever applicable Procedure for Export of hazardous and other wastes from India. Part A of schedule III & Schedule VI: Any occupier intending to export waste specified in Part A of Schedule III and Schedule VI, shall make an application in Form 5 along with insurance cover to the MOEFCC, with the prior informed consent in writing from the importing country. Part B of Schedule III: Occupier intending to export waste specified in Part B of Schedule III shall make an application in Form 5 along with insurance cover to the MOEFCC. On receipt of an application, the MOEFCC may give permission for the proposed export within a period of 60 days from the date of submission of application The exporter shall ensure that no consignment is shipped before the prior informed consent is received from the importing country, wherever applicable. The exporter shall also ensure that the shipment is accompanied with movement document in Form 6. The exporter shall maintain the records of the hazardous or other waste exported by him in Form 3 and the record so maintained shall be available for inspection. Import

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Environmental Clearance

learn / CA Bhuvnesh Goyal / April 10, 2024

The environmental clearance process is one of the most important compliance of any business that directly or indirectly affects the environment against environmental laws. Through this process, it ensures that development activities are not causing harm to the environment. The project’s potential environmental impact has been evaluated through this process. After evaluation suggestions have been given regarding what measures to be taken to mitigate or manage those impacts. The current blog will make clear many things regarding the clearance process. These things include but are not limited to the legal framework, documents required, the process of obtaining clearance, which projects need this clearance, etc. Environment Impact Notification The environmental clearance process in India is governed by the Environmental Impact Notification, 2006 which was issued under the Environment (Protection) Act, 1986. Notification of 2006 was amended in 2018 and it now covers a wider range of projects that can potentially cause significant environmental impacts. It includes almost all the necessary things one needs to know about the environmental clearance process, hereinafter will also refer it as the EC Process Which Projects Requires Environmental Clearance? In the notification of 2006, which is popularly known as environment impact notification, a list of projects that require environment clearance has been given. Broadly that list has been divided into two categories. Those categories are “category A” which includes those projects that have the potential to cause significant environmental impacts and require clearance from the Ministry of Environment, Forest and Climate Change. “Category B” includes those projects that have the potential to cause moderate environmental impacts and require clearance from the State Environmental Impact Assessment Authority (SEIAA) in the case of states and the Union Territory Environmental Impact Assessment Authority (UTSEIAA) in case of union territory. Large businesses like mining, thermal power plants, cement plants, chemical industries, airports, etc. are included on the list of Category A projects. On the other side, category B includes smaller industries such as foundries, automobile repair shops, hotels, etc. The process consists of following steps: Screening The first step is determining whether the project requires environmental clearance or not. The process of determining is to check or refer to the list of projects specified in the Environment Impact Assessment Notification, 2006. Scoping The next stage after screening is to create a scoping report. The project’s possible environmental effects are described in this study. It also makes suggestions for how to lessen or control such effects. Terms of Reference The Ministry of Environment, Forest and Climate Change or State Environmental Impact Assessment Authority or Union Territory Environmental Impact Assessment Authority will then issue the project’s Terms of Reference (ToR). The ToR outlines the information that must be gathered, the research that must be done, and the analysis that must be done. Public Hearing for EC The next stage is to host a public meeting or consultation to get the opinions and worries of the neighborhood, NGOs, and other stakeholders. Public consultation plays a vital role as any kind of harm directly or indirectly violates their right to live in a clean environment. Environmental Impact Assessment Report Making an Environmental Impact Assessment (EIA) report is the following stage. It evaluates the project’s potential environmental effects and makes recommendations for how to lessen or control those effects. It is the EC process’s most important document. Appraisal The Ministry of Environment, Forest and Climate Change or State Environmental Impact Assessment Authority, or Union Territory Environmental Impact Assessment Authority will then appraise the environmental impact assessment report and decide whether to grant or reject environmental clearance for a particular project. Post Environment Clearance Monitoring The project’s proponent is required to conduct post-clearance monitoring if EC is granted. Making sure that the project is carried out in accordance with the requirements outlined in the clearance. Violation of the conditions of the clearance has its own consequences. Problems While Obtaining Environment Clearance The main problem regarding obtaining EC is public hearings. The public’s involvement in India’s EC process is rather limited. The public is only consulted extremely late when the environmental impact assessment report is already prepared and it is ready for approval. That makes it impossible for the environmental impact assessment to address the public’s concerns. During the public hearing stage of the environment clearance procedure, the environment impact assessment report is unavailable in local languages. This makes many people disable to understand the report properly. Sometimes, the public’s concerns go unheard as well. The second problem is corruption, which occasionally leads to reports on environmental impact assessments that are not adequate. When agencies publish contradictory and out-of-date information by taking content from other sources, there is no punishment for this. There may be more clarity in the definitions of screening and scoping. To produce adequate EIA reports, project proponents or agencies must take into account the area’s actual and factual circumstances. In order to conserve money and further their other goals, proponents occasionally conducted their own EIAs rather than hiring international experts. EIA reports are therefore of poor quality. FAQs What is Environmental Clearance (EC)? Environmental Clearance is a process that evaluates the potential environmental impacts of proposed projects or activities and ensures that necessary mitigation measures are in place to minimize adverse effects. What types of projects require Environmental Clearance? Projects that have the potential to significantly impact the environment such as industrial projects, infrastructure development, mining activities, thermal power plants, etc., typically require Environmental Clearance. Who issues Environmental Clearance? Environmental Clearance is issued by the government’s environmental regulatory authority or an agency designated for this purpose. The specific body responsible for issuing EC varies by country. 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

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GST ARN Status – Track GST Application Status With ARN

Goods & Service Tax / CA Bhuvnesh Goyal / April 10, 2024

GST Registration is the process by which a business becomes registered under India’s Goods and Services Tax (GST) system. Once registered, the business is legally recognized as a supplier of goods or services and must collect GST on sales and remit it to the government. This registration is essential for businesses whose turnover exceeds a specific threshold. To obtain GST registration, the applicant must apply to the GST authorities. Upon successful registration, the business is assigned a unique identification number, known as the GSTIN (Goods and Services Tax Identification Number), which is crucial for all GST-related transactions and compliance activities. What is ARN? The Application Reference Number (ARN) is a 15-digit code assigned to your GST registration application. It serves as an identifier for tracking the progress of your application and is crucial for the GST status check process. Once you submit your GST registration application, the GST portal automatically generates the ARN. This number allows you to monitor the status of your application at various stages, from submission to approval / rejection. The ARN facilitates coordination between you and the GST authorities. Hence, the GST ARN tracking process should be taken seriously. What are the Various Types of GST ARN Statuses? 1. Pending for Processing- This status indicates that your GST registration application has been successfully submitted and is awaiting processing by the GST authorities. 2. Under Verification- Your application is under review at this stage, and the GST authorities are verifying the information provided. This phase involves an examination of all submitted documents and details. 3. Approved- When the GST authorities confirm the accuracy of the details and their compliance with GST regulations, the application status changes to “Approved.” 4. Rejected- The application could be rejected if the authorities find discrepancies, incomplete details or violations of GST rules. Reasons for rejection will be provided so you can address any issues and reapply if needed. 5. Cancelled- In some GST registration cancellation cases, approved applications may be cancelled later due to non-compliance or violations of GST regulations. 6. Pending for Clarification- When the authorities need additional information or clarification, the application status will show as “Pending for Clarification.” You must provide the required details for further processing. 7. Provisional- Under some circumstances, provisional registration may be granted by the authorities to allow you to start business activities while verification is ongoing. 8. Migrated- Businesses registered under tax systems (such as VAT and Service Tax) will have their status changed to “Migrated” when transitioning to the GST regime. Their registration has been smoothly transitioned to the GST platform, confirming its migration. Decoding the GST ARN The ARN is a unique alphanumeric code, typically 15 characters long, incorporating both letters and numbers. The composition of this number is thoughtfully structured: it starts with two alphabetical characters, followed by the Indian state code represented in two numerical digits. Subsequently, four characters signify the month and year of registration. The sequence culminates in a six-digit number, the last digit of which serves as a checksum. A typical ARN, for example, will have the following format: AA 01 04 30 000000 1 ARN Number Generation Process Submission of GST Registration Application: An applicant begins by submitting their GST registration application through the GST Portal. This is typically done by filling out the necessary details and uploading the documents on the portal. Completion of Application: Once the application is completed and all mandatory fields are filled, the applicant submits it online. Automatic Generation of ARN: Upon successful submission of the GST registration application, the GST Portal automatically generates an Application Reference Number (ARN). Receipt of ARN: The ARN is then communicated to the applicant, usually via email, or it can be noted directly from the GST Portal immediately after submission. Use of ARN for Tracking: This ARN number is crucial as it allows the applicant to track the status of their GST registration application on the GST Portal until the final GSTIN (Goods and Services Tax Identification Number) and GST Certificate are issued by the government. How to Check GST Registration Status for First-Time Applicants? STEP 1: Go to the website > Click the ‘Services’ > ‘Track Application Status’ option. STEP 2: Select the ‘Registration’ option from the drop-down list. STEP 3: The Registration Module will open and prompts you to enter the ARN or SRN. Once entered, click on ‘Search’. STEP 4: The screen will display a detailed report titled ‘Detailed Status: Show Case History of New Registration Application’. This screen provides information about the stage at which your registration application is pending. There are seven stages through which your application for GST registration has to pass through. Each completed stage is highlighted in green and the pending stages are highlighted in grey. ARN Number Considered So Important? Proof of Application Submission: The ARN number is generated immediately after submitting a GST registration application, proving that the application has been successfully submitted to the GST portal. Tracking Application Status: It enables businesses and individuals to track the real-time status of their GST registration application. This feature is useful to keep abreast of the application’s progress and required actions. Interim Business Identifier: Until the GSTIN (Goods and Services Tax Identification Number) is issued, the ARN number acts as an interim identifier for business transactions. This is crucial for businesses to continue their operations without hindrance during the registration process. Facilitating Communication with Tax Authorities: The ARN number is a key reference in communications with tax authorities regarding the GST registration. It helps in the efficient and quick resolution of queries or issues. Validation of Application Details: The ARN references the details submitted in the GST registration application, ensuring that the information is processed and validated correctly by the tax authorities. Essential for Further GST Procedures: For any subsequent modifications, updates, or inquiries about GST registration, the ARN number is often required. It is integral to the continuation of various GST-related procedures. FAQs Who can apply for an ARN? Any individual, business or organisation that needs to register for GST can apply for an ARN. This includes sole proprietorships, partnerships, companies and

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