June 5, 2024

For a taxpayer, the period between June to September is a particularly stressful period since all the financial data for the last financial year needs to be accumulated together and the final tax liability would be determined on the basis of the same.  The ‘Tax Audit’ limit under Section 44AB is Rs 5 crore (the threshold limit is Rs 10 crore where minimum 95% of business transactions are done in digital mode). If the taxpayer is subject to audit, then this process is even more elaborate as one not only has to submit a return but also a tax audit report to the Income Tax authorities. In this context, we whould have heard or come across the ‘Form 3CD’. We will cover the following aspects with regard to Form 3CD. The History of the Tax Audit Report An audit is a process of examining and confirming accounts, transactions, or records. A tax audit is conducted to determine if a certain taxpayer is following all of the rules of the nation’s income tax legislation. The audits of the taxpayers specified under Section 44AB of the Income Tax Act, 1961 are covered by that section. The taxpayers specified under Section 44AB may be professionals or businesspeople. They must have a CA audit their books of accounts (chartered accountant). The CA examines, confirms, and draughts the audit report on the accounts. The tax audit report includes information on the audit’s conclusions and observations. The goal of the report is to make sure that the taxpayer is abiding by the law and that the books of accounts are correct. Every individual operating in business is required by the Income Tax Act, of 1961 to have his accounts audited if his total sales, turnover, or gross revenues in business exceed Rs. 1 crore in any preceding year. The Tax Audit turnover ceiling has been raised to Rs. 5 crores for businesses operating under Section 44AB and generating at least 95% of their revenue from digital transactions. The turnover ceiling for mandatory tax audits has been enhanced to Rs. 10 crores under the Finance Act, 2021. If a person carries on a profession, he is compelled to have his accounts audited if his gross receipts in the preceding year exceed Rs. 50 lakh. The Finance Act, of 2020 changed the due date for filing tax audit reports to one month before the due date for producing the return of income under Section 139 (1). History of Form 3CD Clause 44 The aforementioned 2018 notice becomes effective on August 20, 2018. As a result, every tax audit report that must be filed on or after August 20, 2018, must include a total expenditure report in accordance with Section 44 of the Form 3CD.On July 20, 2018, a notification for the modification of Form 3CD that included Clause 44 was released, and one month later, on August 20, 2018, Clause 44 became effective.Huge amounts of data must be compiled and organized in order to comply with clause 44’s reporting obligation. In particular, where the accounting records were not kept in such a manner, a sudden introduction of such a clause in the middle of the financial year with implications for vast amounts of data would put tax auditors and the assessee through excruciating pain. Therefore, requests were made to the Board to take into account the true problems of the taxpayers and to postpone the application of this clause until the following fiscal year.In accordance with section 119 of the Act, the CBDT issued Circular No. 06/2018 on August 17, 2018, which suspended the application of Clause 44 in Form 3CD until the end of March 2019. The time period for submitting tax audit reports with Form 3CD for the fiscal year 2017–18 (AY 2018–19) was August 2018. The application of clause 44 was postponed until FY 2018–19 by this abeyance decision. With CBDT Circular No. 09/2019 dated 14.05.2019, the CBDT again postponed the implementation of clause 44 of Form 3CD until March 31, 2020, making these clauses relevant from April 1, 2020.By an Order u/s 119 dated 24.04.2020 issued vide Circular No. 10/2020 dated 24.04.2020, the CBDT once more extended the application date of Clause 44 of Form 3CD until March 2021 in response to the COVID-19 epidemic and the nationwide lockdown imposed in March 2020. Once more, the CBDT deferred and delayed the reporting obligation of Clause 44 pertaining to GST in Form 3CD of the Tax Audit Report from 31.03.2021 to 31.03.2022 by an Order dated 25.03.2021. This Order, dated March 25, 2021, is a result of Circular No. 05/2021, dated March 25, 2021. After then, no Order of the Board is issued extending the validity of Clause 44 of Form 3CD beyond March 31, 2022. CBDT Notification on Clause 44 of Form 3CD Notification No. 33/2018 dated 20.07.2018 changed Form 3CD of Tax Audit Report (TAR) in July 2018 to include, among other things, Clause 30C on reporting GAAR transactions and Clause 44 on reporting GST transactions.30C:-  whether the assessee engaged in an unlawful avoidance arrangement, as defined in section 96, during the preceding year. (Yes/No.) If yes, please explain: Characteristics of an improper avoidance arrangement: Amount (in Rs.) of tax advantage accruing to all parties to the agreement in the preceding year: 44:- Total spending breakdown by registered and unregistered entities: Sl No The total amount of Expenditure incurred during the year Expenditure in respect of entities registered under GST Expenditure relating to entities not registered under GST Relating to goods or services exempt from GST Relating to entities falling under the composition scheme Relating to other registered entities Total payment to registered entities (1) (2) (3) (4) (5) (6) (7) Clause 44 format and basics thereof – Clause 44 requires break-up of total expenditure into the following two broad categories – Expenditure related to entities registered under GST; and Expenditure related to entities not registered under GST. Before going into column-wise understanding, let us first refer to the format of clause 44 – Sr. No. Total expenditure incurred during the

Aavin milk is one of the popular product that everybody uses today. The demand for this milk product is increasing day by day as the usages increases. So setting up a business related to Aavin milk is a booming business opportunity for those who are looking for profitable business. If you are looking for such business, then you may obtain a dealership / franchise from Aavin milk operating by the Tamilnadu Co-operative milk producers’ Federation Ltd. Here are the process of how to get a dealership for Aavin milk. Usually it takes 4 simple steps namely, filling up online application form, a direct discussion with customer representative from Aavin milk, singing up in a contract form and start of the business operation Our country is a major producer of raw milk with massive output. India’s milk consumption is the highest in the world and accounts for approximately 26% of world consumption. In recent years with the growing premiumization and diversification of consumer needs, the uses of milk and diary products have been expanding with high added value. Tamilnadu Co-operative Milk Producers Federation Limited popularly known as Aavin caters to the demands of consumer who wish to eat milk and dairy delicacies in standard food service format and it applies the concept of franchising to milk and diary product retailing.   Aavin The Dairy Development Department was introduced in the year 1958 in Tamilnadu. The commercial activities of milk procurement, processing, chilling, packing and sale of milk to the consumers etc., formerly dealt with by this Dairy Department. With the adoption of ‘Anand pattern’ in  Tamilnadu, these commercial activities were transferred to Tamilnadu Co-operative Milk Producers Federation Limited, popularly known as Aavin on 1st February 1981. Objectives of Aavin To work towards bringing the un-organised dairy sector into an organised structure. To regulate and supervise the activities of dairy Co-operatives To pay the remunerative price to the milk producers based on the quality To ensure consistent growth of dairying on par with other enterprises To develop infrastructure for storage, selling and processing of milk to handle surplus milk. To ensure availability of quality milk to the consumers at reasonable prices To introduce modern technology in the dairy activities and to produce products To ensure availability of milk and dairy products as per prescribed quality specifications Distribution of quality milk and dairy products to the consumers at a reasonable price Why Aavin Franchise? Franchisee Profile- Aavin franchise retail outlets are focusing for master partners with an entrepreneurial spirit, a strong stimulus to emerge and deserve willingness to invest and produce a strong benevolence along with commitment and customer-intended thinking. Experience in the franchising is not essential for setting up an Aavin FRO. Any individual with a minimum qualification of plus two can apply for the Aavin Franchise Retail Outlet. Agreement and Term Details- To officially nominate the applicant as a franchisee for Aavin FRO, a contract agreement will be signed by Tamilnadu Co-operative Milk Producers Federation Limited. After obtaining this agreement order, the new entrepreneur can operate his Aavin franchise retail outlet. This agreement will be for a valid for lifetime. General Conditions Only Aavin products will be allowed for selling through these Aavin outlets. Unsold Products will not be taken back All products to be sold on MRP Criteria for Infrastructure- The Aavin FRO will require an area of about 120 square feet at ground floor level, and the location of the outlet should be minimum 1/2 KM away from any other existing Aavin outlets. It is expected that the Aavin FRO will be on leased or rented or own premises. However, the applicant may also consider constructing a separate building, or purchasing an existing building. Required Investments-The applicant interested in opening an Aavin FRO would be needed to invest Rs.1 lakh. Necessary loan arrangements will be made with leading banks. For setting up an Aavin Franchise outlet at Airport, the applicant requires to deposit an amount of Rs.25000. Documents Required-The applicant should attach the following documents along with the duly filled in application form: Identification Proof – Aadhaar card, Pan Card, Voter ID or Driving Licence Address proof – Aadhaar card, Pan Card or Driving Licence, Voter ID, Bank Statement for last six months If owned space for FRO – a copy of Electricity Bill / Tax Bill If Rental space for FRO – a copy of Rental Agreement valid for two years Agreement and Electricity bill Passport size photographs – 2 Nos. Enrolment Details- Aavin is interested in engaging franchisee retailers to sell Aavin milk and milk products in Chennai city and other suburban areas. If an entrepreneur wishes to join hands to excel in milk retailing business and cash upon the vast opportunities of the ever-growing milk market, drop a mail at [email protected] Individuals who interested to start Franchise Retail Outlet to sell Aavin products need to submit an application form to the below-mentioned Address: Address for Contact: General Manager, Metro Products Marketing, Corporate Office Tamilnadu Cooperative Milk Producers’ Federation Limited Pasumpon Muthuramalingam Salai, Nandanam, Chennai – 6000035 Contact Number: 044-23464565 What is Aavin? Aavin is the trademark of Tamil Nadu Co-operative Milk Producers’ Federation Limited, which sells dairy products in Tamil Nadu, India. What is an Aavin Franchise Retail Outlet? An Aavin franchise retail outlet is a business opportunity where individuals or entities can sell Aavin dairy products under the Aavin brand name.   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

The tourism industry is one of the largest industries in India and a significant employment generator. Many Indian states depend on tourism to generate their primary revenue. India’s tourism industry is ranked 12th among 184 countries in GDP contribution. It is set to grow at 7.8% per year from 2013 to 2023. The tourism market in India is estimated at USD117.7 billion in 2011, and it is estimated to boom to USD418.9 billion by 2022. Thus, starting a tourism business is a good option for new entrepreneurs in India. Starting with one of the 7 Wonders of the World, the Taj Mahal, there are several places in India that every person should see at least once in their lifetime. Thus, apart from having a huge scope for domestic tourism, India is a magnet for international tourists as well.   There are many states in India, like Goa and the northeastern states, where the state’s primary revenue depends on tourism. Other important cities like Delhi, Bangalore, and Mumbai have grown more and more cosmopolitan due to the influx of international tourists in the country.  Thus, taking all these things into account, tourism has become inevitable for the country’s revenue as a whole. However, making a mark in the tourism industry is not easy, and starting a travel agency involves a variety of steps and processes. Types of Tourism Business in India Adventure tourism Millennials are the main target customers of adventure tourism. Adventure tourism is gaining popularity. It has the potential to grow when the travel operator approaches the business with creativity and provides unique adventure sports or activities to the youngsters. Religious tourism India is a religious country and home to many religious beliefs and rituals. People are looking for tour packages to visit monumental places of worship. The tour and travel business specialising in this field operates following local festivals like the Khumb Mela, Char Dham Yatra, etc. Wellness tourism Due to the modern-day lifestyle, people look for avenues to obtain intermittent resting of body and mind. Wellness tourism is a unique business idea that offers people an array of options for rejuvenation ranging from detox camps to rejuvenating centres. Rural tourism Rural tourism caters to people who want to experience the beauty of rural areas and be close to nature. The farm and vineyard visits, local cuisine, and activities for creating local crafts like pottery are some of the offerings of the rural tours and travel operators. Heritage tourism Indian and foreign tourists are keen to explore India’s historical monuments and buildings. Since UNESCO recognised many sites as ‘World Heritage Sites’ in India, heritage tourism is booming. Licences Required to Start a Tourism Business in India Business Registration Travel agents or entrepreneurs wanting to start a tourism business should establish it as a legal entity by giving it a structure. They can choose from different structures to establish the tours and travel business, such as One Person Company (OPC), Limited Liability Partnership (LLP), private limited company, sole proprietorship or partnership firm.  Most travel agents choose to establish their business as a private limited company since it is one of the most recognised forms of business in India. A Limited Liability Partnership (LLP) or One Person Company (OPC) business structure would be ideal for entrepreneurs who plan to build the business slowly or do it part-time. However, when entrepreneurs establish the business as a sole proprietorship or partnership firm, their liability is unlimited and can endanger personal assets in case of a financial crisis. Therefore, a public limited company, OPC or LLP, is preferred to establish a tourism business in India. Travel agents today have many options of business entity to choose from and the business plan for the venture would play a major role in finding the right fit. Most travel agents choose to have a Private Limited Company as it is one of the most widely used and recognised forms of business in India, offering a host of benefits. A private limited company is definitely a must for entrepreneurs who have plans to offer their services online and quickly scale up their business – using the power of the internet. On the other hand, newly introduced business entities like Limited Liability Partnership (LLP) or One Person Company (OPC) would be ideal for entrepreneurs who have plans to slowly build the business and/or do it on a part-time basis. As Limited Liability partnerships have no requirement for audit unless the turnover exceeds Rs.40 lakhs in a year, it would be ideal for entrepreneurs who are getting their first-hand experience in their venture. On the other hand, OPCs act ideal for entrepreneurs who are establishing their business as a single individual who wants to avoid having extensive compliance requirements to follow. Either way, a business entity offering limited liability status and separate legal entity status act ideal for a travel agent. Entrepreneurs can also opt for proprietorship’s with a trademark, in cases where the entrepreneur wants to have a unique brand name, that is unavailable to get the registration with Ministry of Company Affairs – due to the naming guidelines. GST Registration The tourism business needs to obtain GST registration and collect GST from the customers on the service incurred through the business. The transport and restaurant services provided by tour operators attract GST. Thus, the travel business must mandatorily register under the GST law. Government Approved Travel Agent Registration Travel agents and entrepreneurs establishing a tourism business can register as a Government of India approved Travel Agent. Though obtaining this registration is not mandatory, it is beneficial as it provides recognition to travel agents in India. The Ministry of Tourism started a scheme known as ‘Recognition of Tourism Service Providers by the Ministry of Tourism’ to promote the tourism sector in India. This scheme allows travel agencies, tour operators, and travel agents to operate their business and encourages standard, service and quality in their business. The travel agents or agencies should apply to the Ministry of Tourism to

Credit Guarantee Fund Scheme for Micro and Small Enterprises (CGS-I Scheme) came into force from August 1, 2000 covering eligible credit facilities extended by the Member Lending Institutions (MLIs) to eligible borrowers effective from June 1, 2000. The Scheme provides Guarantee cover for sanction of collateral free loans to the entrepreneurs by Banks/FIs.Credit Guarantee Funds Trust for Micro and Small Enterprises (CGTMSE) is a trust established by the Government of India, under the Ministry of Micro, Small and Medium Enterprises (MoMSME) and Small Industries Development Bank of India (SIDBI). Launched in 2000, the CGTMSE scheme offers credit guarantees to financial institutions that offered credit facilities up to Rs. 2 crores has now been raised to Rs. 5 crores. CGTMSE scheme offers credit guarantees from 75% to 85% to MSEs across India. CGTMSE Organization Availability of bank loan without any collateral is a major requirement for boosting first Generation Entrepreneurship in India. To help millions of first-generation Entrepreneurs start their business with a bank loan (without the hassles of collateral), the Ministry of Micro, Small & Medium Enterprises (MSME) launched the CGTMSE Scheme. The CGTMSE scheme or Credit Guarantee Fund Trust for Micro and Small Enterprises (CGTMSE) is operationalized by SIDBI and the Government of India. nterest Rates As per RBI’s Guidelines is eligible for coverage under CGTMSE Eligible Activities Manufacturing and Services including Retail trade is allowed Educational and Training institutions, Self Help Groups (SHGs), and agriculture-related activities are not eligible Loan Amount For Micro and Small Enterprises (MSEs)– Credit facility up to Rs. 500 lakh can be covered on an outstanding basis For Regional Rural Banks (RRBs) and Select Financial Institutions credit facilities up to Rs. 50 lakh is allowed Guarantee Coverage From 75% – 85% (50% Coverage for retail activity) Collateral / Third Party Guarantee Not required Eligible Member Lending Institutions (MLIs) More than 100: PSUs, NBFCs, RRBs, Private Banks, SUCBs, Fls, SFBs, and Foreign Banks Annual Guarantee Fee for amount up to Rs. 1 crore  Fee revised from 2% and reduced to as low as 0.37% CGTMSE Scheme The main objective of the CGTMSE scheme is that banks should give importance to project viability or business model validation and secure the loan facility only based on the assets financed by the bank loan. In the event a Micro or Small Business (MSME), which availed loan under the CGTMSE scheme, fails to repay the loan commitment to the bank, the CGTMSE organization would make good the loss incurred by the bank up to 85% of the credit facility. Under the CGTMSE scheme, a bank loan of up to Rs.1 crore provided to a startup or an existing business in the form of term loan or working capital or both can be covered. Businesses in the manufacturing sector and service sector are eligible. However, retail trade, educational institutions, agriculture, Self Help Groups (SHGs) and training institutions will not be eligible to obtain a loan under CGTMSE Scheme. CGTMSE Scheme Cover For a loan to be covered under the CGTMSE Scheme, the borrower is required to pay an additional CGTMSE Guarantee and CGTMSE Service fee on top of the interest rate charged by the Bank. Presently, CGTMSE guarantee fee is payable at 1.5% (0.75% in case of North Eastern Region including the state of Sikkim) on the credit facility agreed to be covered by the CGTMSE Scheme.  Similarly, the CGTMSE annual service fee would be payable @0.75% on the guaranteed amount. However as per the “Policy package for stepping up credit to Small and Medium Enterprises“, Public Sector Banks are encouraged to absorb the Annual Service Fee in excess of 0.25% p.a. for all the borrowers falling under the following categories: Loans of up to Rs. 2.00 lakh; Loans provided to eligible women entrepreneurs; Loans provided to eligible borrowers located in the North Eastern Region (including the State of Sikkim) and Jammu & Kashmir. Benefits of CGTMSE Scheme Ceiling for Guarantee coverage raised from Rs. 200 lakh to Rs. 500 lakh Guarantee fee reduced to diminish the overall cost of borrowings to MSEs Micro Finance Institutions as Member Lending Institutions (MLIs) are now eligible Concessions related to fees and increased coverage to SC/STs Reduced Guarantee fee by 10% and coverage extent increased to 85% to Women, ZED Certified Units and Units in Aspirational Districts Annual Guarantee Fee structure revised and fee reduced to as low as 0.37% Eligibility Criteria Lending institutions that offer funding support to specific sectors are in agreement with the CGTMSE scheme. The entities and institutions that are eligible to avail business loans under the CGTMSE scheme are as follows: Eligible Borrowers All Existing and New Micro and Small Enterprises (MSEs) Lending Institutions offering funds under CGTSME Scheme Scheduled Commercial Banks (SCBs) Regional Rural Banks (RRBs) Small Finance Banks (SFBs) Non-banking Financial Companies (NBFCs) Small Industrial Development Bank of India (SIDBI) National Small Industries Corporation (NSIC) North Eastern Development Finance Corporation Ltd. (NEDFi) Small and Micro-Enterprises owned and/or operated by Women Entrepreneurs are eligible for a Guarantee Cover of 80%, whereas all the credit/loans in the North East Region (NER) for credit facilities are eligible for a guarantee of Rs. 50 lakh. How to get Loan under CGTMSE Scheme Business Entity Formation Prior to applying for a loan under the CGTMSE Scheme, incorporate a Private Limited Company or LLP or One Person Company or Proprietorship, as per the requirements of the business and obtain the necessary tax registrations and approvals for doing business / executing the project. Prepare Business Plan or Project Report Conduct a market analysis for the market and prepare a business plan or project report containing information like business model, promoter profile, projected financials, etc., It is important that the business plan or project report is prepared by professionals with prior experience, as “The main objective of the CGTMSE scheme is that banks should give importance to project viability or business model validation and secure the loan facility without any collateral.”.  Obtain Sanction for Bank Loan Submit the business plan or project report with the necessary banks that provide loan under CGTMSE Scheme and request for

With the e-commerce industry booming, businesses constantly look for platforms to showcase their products and reach a wider audience. Limeroad, one of India’s leading online marketplaces, offers a golden opportunity for sellers to tap into a vast customer base. E-commerce is booming in our country and shopping portal like Limeroad has revolutionised the online shopping experience for Indian consumers. Limeroad is a fashion and lifestyle ecommerce business flatform launched in October 2012 by Mr.Suchi Mukherjee. Creative models like cash on delivery and same day delivery sponsored by very low prices have spurred more customers to purchase online, making LimeRoad a  successful electronic commerce store. There is a enormous business opportunity for those who sell on LimeRoad by becoming a LimeRoad seller. Why Choose Limeroad? 1. Massive Audience: Reach: Limeroad boasts millions of active users monthly. This vast user base ensures your products are showcased to a wide and varied audience. Diverse Demographics: The platform attracts customers from young adults looking for the latest fashion trends to older individuals seeking quality products. This diversity means a broader market for your products. 2.User-Friendly Interface: Simplified Listing: The Limeroad Seller dashboard is designed with simplicity in mind. Even if you’re not tech-savvy, listing your products is a breeze. Management Tools: Beyond listing, the dashboard offers tools for inventory management, order processing, and customer communication, ensuring you have complete control over your online store. 3.Robust Support: Onboarding Assistance: As a new seller, Limeroad provides comprehensive onboarding assistance, ensuring you’re set up for success from day one. Dedicated Support: Whether you have technical issues, payment queries, or need sales optimization tips, Limeroad’s dedicated support team is always ready to assist. 4.Marketing Opportunities: Promotional Campaigns: Limeroad frequently runs promotional campaigns, offering sellers a chance to showcase their products to a larger audience. Brand Visibility: By participating in these campaigns, you boost sales and enhance your brand’s visibility and reputation on the platform. Categories of product selling through LimeRoad This social shopping platform offers a wide range of products right from clothing to accessories, shoes, beauty products, lifestyle and home decor categories. Anyone who designs fashion garments manufacturers apparels ordeals in clothing and fabrics can get on the Limeroad marketplace and start selling. Steps to Become a Limeroad Seller . Limeroad Seller Registration Process: Documentation: Gather all your business-related documents before you embark on the registration journey. This ensures a smooth and swift registration process. GST Certificate: A must-have for all businesses operating in India. PAN Card: Essential for tax-related purposes. Bank Account Details: To ensure seamless transactions. Business Address Proof: To validate your business’s location. Sign Up: Portal Access: Head to the Limeroad seller portal. Registration Form: Click the ‘Register’ button to complete the required details. Ensure accuracy to avoid future complications. Document Upload: Upload the gathered documents. Please make sure they are clear and legible. Verification: Review Process: The Limeroad team reviews your details and documents once submitted. Duration: Typically, this process takes 2-3 business days. Onboarding: Welcome Call: Limeroad’s team will contact you after verification, guiding you through the platform’s nuances and answering any queries. 2. Limeroad Seller Login: Access: With registration complete, you can now access the seller dashboard using your credentials. Dashboard Utility: This dashboard is your one-stop shop for all selling activities. Everything is at your fingertips, from listing products and managing inventory to tracking payments and analyzing sales data. LimeRoad Registration – LimeRoad Seller App Seller has to fill little information such as name, PAN number, name, bank details GST and address besides supplying documentary proofs. LimeRoad Registration process takes less than an hour, and the seller will receive confirmation message for making the storefront active in six hours or so after which you can take the process further. Once the registration process is completed, you can set up unique logo, banner and name for the online store. Upload photographs of the products, images should be genuine and fall under the permitted categories to sell products on LimeRoad. Vendor Agreement The Company LimeRoad will act as Vendor’s service provider for providing various services about the sale of the products as agreed under the Vendor Agreement and the use of the portal for enabling promotion and advertisement of the products. Commission Charge for Sales Once the customer receives the seller ships the product and it, Limeroad will release payment considering a fifteen days cycle. The commission range will be from 25% to 30%. These commission charges need to be paid as a service charge. Seller needs to bear this in mind while pricing the products. The company will offer certain discounts during the year wherein the discount percentage and sharing ratio will be decided mutually between the seller and the Company from time to time. Services Provided by the Company The company will operate the customer helpdesk for other inquiries concerning products and orders, customer complaints and grievances The company will describe each of its Products including the technical report of the products, the brand name of the product, the price of the product and the applicable warranty terms. The company will also do vendor rating based on vendor performance and customer reviews Sell Products on LimeRoad Once the LimeRoad store is live, the seller can share it with the customer through the network using WhatsApp, FaceBook, email, SMS, Pinterest, Instagram or Twitter. Once the seller starts selling he/she can manage products on Limeroad using this app. Note: Before the advertising the product on the website, the Company will carry out a quality assessment of the samples provided by the seller for the shoot based on the relevant quality parameters prescribed by the vendor. Products order can be managed from the order management section in the LimeRoad app. Seller needs to pack product using own packaging materials at personal cost and make shipment to the customer. FAQs How do I create an account on LimeRoad? To create an account, visit the LimeRoad website or download the LimeRoad app. Click on the ‘Sign Up’ button, enter your mobile number or email address, and follow the prompts to complete the registration process. Can I register using my social media accounts? Yes, LimeRoad allows