June 24, 2024 | CA B K Goyal & Co LLP

Analysis of E-Commerce Operators in GST

Goods & Service Tax / CA Bhuvnesh Goyal / June 24, 2024

The digital revolution has transformed traditional commerce, paving the way for e-commerce – a realm where businesses transcend physical boundaries. With the rise of e-commerce, suppliers can showcase their products or services on global platforms, reaching a massive audience. However, this digital transformation brings its unique set of challenges, especially in understanding and complying with tax regulations. This blog delves into the intricate provisions under GST legislation relevant to e-commerce operators (ECOs), Defining E-commerce and ECOs:E-commerce: Defined as the supply of goods or services, including digital products, over digital or electronic networks. E-commerce Operator (ECO): Any person who owns, operates, or manages a digital or electronic facility or platform for e-commerce. The definition encompasses not only platform owners but also those who manage or operate such platforms. The buying and sale of products and/or services via electronic means such as the internet is referred to as E-Commerce. E-Commerce refers to any type of online commercial transaction. Online shopping is the most common example of E-Commerce, which is defined as the purchasing and selling of items through the internet on any device. E-Commerce, on the other hand, can include a variety of activities such as online auctions, payment gateways, online tickets, and internet banking. Section 2(44) of the CGST Act 2017 defines e-commerce as “the delivery of goods or services or both, including digital items, through a digital or electronic network.” It is simply the purchasing or selling of things via the Internet, but it is also crucial to understand where an e-commerce operator does not have a physical presence in the taxable region. Payment of GST by E-Commerce Operator or E.C.O An E-Commerce transaction involves three parties: the provider, the customer, and the E-Commerce operator. There are two separate transactions for which GST requirements apply: Between the provider and the buyer for the provision of products or services and For the usage of the marketplace, a commission is payable between the provider and the E-Commerce operator. Both of these transactions are subject to GST on e-commerce operators. Certain specified transactions announced under Section 9(5) of the CGST Act 2017 and Section 5(5) of the IGST Act 2017 require the E-Commerce Operator to pay the GST on behalf of the suppliers: Sl. No. Description of Supply of Specified Service Supplier of service 1 Transportation of passengers by a radio taxi, motor cab, maxi cab, and motorcycle Any person (Individual, HUF, etc.) 2 Providing accommodation in hotels, inns, guest houses, clubs, campsites, or other commercial places meant for residential or lodging purposes Any person, except those who are liable to obtain registration under Section 22(1) of the CGST Act 3 House-keeping, such as plumbing, carpentering, etc Any person, except those who are liable to obtain registration under Section 22(1) of the CGST Act Applicability of Section 9(5) of CGST Act Basis Section 52 Section 9(5) Collection of TCS/Tax Liability TCS to be collected by the e-commerce operator on the net value of taxable supplies made by other suppliers through it. Liability of tax falls on the e-commerce operator and he is treated as if he is the supplier of those services. Registration Compulsory registration for both the e-commerce operator as well as the actual supplier Voluntary registration can be availed by the actual supplier. e-Commerce operator must mandatorily obtain registration. Threshold Exemption Not applicable. Applicable in the case of the actual supplier. Compliance Form GSTR-8 has to be filed every month (TCS collected as well as details regarding the supplies). Form 2A of each supplier will reflect the details entered in GSTR-8 by the e-commerce operator. Form GSTR-3B needs to be filed in this case, specifically Table 3.1.1. Reverse Charge Mechanism Not Applicable Applicable This section focuses on certain categories of services for which the tax is levied and paid by the e-commerce operator if the services were rendered through them. This includes- Passenger transport services Housekeeping services Restaurant services (includes cloud kitchens) Accommodation services Irrespective of whether the supplier is registered under GST, the e-commerce operators will be liable to pay tax as if it were the supplier per the reverse charge mechanism. The supplies under this section will be mainly intra-state supplies. Earlier, for restaurants and cloud kitchens providing services through e-commerce operators such as Zomato, Swiggy, etc., the restaurant was liable to pay the GST on its services. However, w.e.f. On January 1st, 2022, the e-commerce operators (Zomato and Swiggy) are liable to pay tax under the reverse charge mechanism. It has to be paid via the electronic cash ledger at a rate of 5% whether or not the restaurant (actual supplier) is registered under GST or not. Moreover, there can be no claim for Input Tax Credit in this case. The invoice for any of the services notified under Sec 9 (5) will be issued by the e-commerce operator themselves. Suppose, under one order, the e-commerce operator provides a combination of services under notified services [Sec 9 (5)]. In that case, a separate bill should be raised by the e-commerce operator for the component under notified services. Suppose the e-commerce operator has no physical presence in the taxable territory. In that case, the tax liability will fall on anyone representing the e-commerce operator for any purpose in that territory. However, suppose the e-commerce operator does not have a physical presence nor a representative in the taxable territory. In that case, the e-commerce operator will appoint the person liable to pay the tax. Compliance and return filing for e-commerce operators under Section 9(5) Section 9(5) are to be reported by the supplier and the e-commerce operator. This table will go live on 1st August 2022. For the e-commerce operator The supplies that attract Section 9 (5) shall be reported in Table 3.1.1 (i). The payment of tax has to be made by the e-commerce operator in cash. Payment via ITC is not permitted. Additionally, these supplies should not be included in Table 3.1. (a) of the GSTR-3B. For the supplier of services (registered person) The supplies that attract Section 9 (5) shall be reported

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Gratuity

learn / CA Bhuvnesh Goyal / June 24, 2024

Gratuity is a financial component offered by an employer to an employee in recognition of his/her service rendered to an organisation. But the gratuity is paid only to employees who have completed five or more years with the company. What is gratuity? A gratuity is a form of monetary benefit provided by an employer to an employee as a token of appreciation for the services rendered by the employee after completing five years. However, these five years must be continuous, and there should not be any gap in the services of the employee with that organization. This is governed by the Payment of Gratuity Act, 1972. In this way, gratuity works as a retirement benefit that an employee receives after working for at least five years in a row with a company. Additionally, in certain situations, such as if an employee becomes disabled due to an accident or a disease, they can receive gratuity even before completing five years of service. This exception is made to support employees who face unexpected challenges that prevent them from continuing their work. What is a gratuity calculator? A gratuity calculator is a tool to estimate the amount of gratuity that one will earn once he/she leaves a job after completing at least five years in the service of a company. There are many online gratuity calculators available that estimate the amount of gratuity a person will get. The gratuity calculators work on the gratuity formula that calculates the gratuity amount concerning the input values such as last drawn monthly income, years (including the months) in service with the company, dearness allowance, etc. What is the eligibility criteria to receive gratuity? The individual must be eligible for superannuation. The individual must have resigned from his/her job after continuous employment with the same organization for five years. The individual must be retired from their job. In case of the death of that person, or if they become disabled due to accident or sickness. How to calculate gratuity? For gratuity calculation online, one has to apply the gratuity formula. However, to use this formula, an employee has to fall into any of the below categories: Those who are covered under the Payment of Gratuity Act, 1972. Those who are not covered under the Payment of Gratuity Act, 1972. For Employees Who Are Covered Under the Payment of Gratuity Act, 1972: Gratuity Formula: The formula to calculate gratuity is as follows: Gratuity Amount = (15 * Salary Last Drawn * Employment Period) / 26 Here, “Salary Last Drawn” includes the basic salary, commission on sales, and dearness allowance. Let’s take an example to illustrate this formula: Mr. X’s last drawn basic salary is Rs. 40,000 per month, and he worked with ABC Company for 25 years and 10 months. Applying the formula: Gratuity Amount of Mr. X = (15 * 40000 * 26) / 26 = Rs. 6,00,000 In this case, since the total tenure of service is 25 years and 10 months (which is rounded off to 26 years), Mr. X’s gratuity is Rs. 6,00,000. For Employees Who Are Not Covered under the Payment of Gratuity 1972, Act: Gratuity Amount = (15 * Last Drawn Salary * Years of Service) / 30 This calculation considers half a month’s salary for each year of service. “Last Drawn Salary” includes basic pay, commission, and dearness allowance. The 15/30 represents half of a month’s working days. Years of service are rounded down to the nearest full year. Let’s take an example to illustrate this formula If Mr. X worked for 24 years and 5 months with a last drawn salary of Rs. 30,000: Gratuity Amount = (15 * 30,000 * 25) / 30 = Rs. 3,75,000. This is how you can calculate gratuity using the formula. What are the taxation rules for gratuity payment? For government employees, be they at the central, state, or local level, the gratuity amount is entirely tax-exempt. For eligible private employees under an employer covered by the Gratuity Act, the lowest of the following three will be tax-exempt: Rs 20 lakh. The actual received gratuity amount. The eligible gratuity. FAQs Can an employer refuse to pay gratuity? An employer can refuse to pay gratuity if the employee’s termination is due to unethical behavior, wilful misconduct, or if the employee has not completed the minimum tenure of five years. Can an employee receive a gratuity before completing five years of service? In certain cases, like death or incapacitation due to an accident or illness, an employee or their legal heirs may be eligible for gratuity before completing five years of service. 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mukhyamantri ayushman arogya yojana

Government Schemes / CA Bhuvnesh Goyal / June 24, 2024

Mukhyamantri Ayushman Arogya Yojana is a health insurance scheme launched by the Government of Rajasthan in India. The scheme aims to provide financial assistance to people living below the poverty line (BPL) and marginalized sections of society to access quality healthcare services. Under the scheme, eligible beneficiaries can avail of free of cost treatment up to Rs. 5 lakh per family per year. The scheme covers various medical procedures, including surgeries, consultations, and hospitalization expenses. offers free-of-cost treatment under Mukhyamantri Ayushman Arogya Yojana with a 5-star facility. Patients can now avail themselves of the best medical services without worrying about the cost. With top-notch facilities and experienced doctors, JIET Hospital is committed to providing the best healthcare to all. What is PMJAY (Ayushman Bharat Yojana Scheme)? Considered as one of the biggest healthcare schemes in the world, Ayushman Bharat Yojana aims to cover more than 50 crore Indian citizens. It is designed especially for the economically weaker sections of the country. The PMJAY was launched in September 2018 providing health insurance plans of a maximum sum insured amount of Rs.5 lakh. The government health insurance scheme covers most of the medical treatment costs, medicines, diagnostics and pre-hospitalisation expenses. Additionally, the scheme offers cashless hospitalisation services through the Ayushman Bharat Yojana e-card which you can use to get healthcare services at any of the empanelled hospitals across the country. Beneficiaries of the scheme can avail hospitalisation for necessary treatment by showing their PMJAY e-card. PM-JAY (Ayushman Bharat Yojana) Overview Name of the Scheme Ayushman Bharat Pradhan Mantri Jan Arogya Yojana (AB PM-JAY) or Ayushman Bharat National Health Protection Scheme (NHPS) Type of project Health Insurance Started By Prime Minister Shri Narendra Modi Country India Ministry Ministry of Health and Family Welfare Launched 23 September 2018; 4 years ago Total Number of Ayushman Cards Issued Until Now 21,40,17,608 (as of 21st December 2022) Total Number of Hospital Admissions Until Now 4,23,59,252 (as of 21st December 2022) Total Number of Registered Families Over Ten Crore Budget ₹8,088 crore (US$1.0 billion) (2021–22) [1] Status Active Website https://www.pmjay.gov.in/ Helpline Numbers 1800-111-565 or 14555 Address National Health Authority of India, 3rd, 7th and 9th Floor, Tower-L, Jeevan Bharati Building, Connaught Place, New Delhi – 110001 PM-JAY (Ayushman Bharat Yojana Scheme) Eligibility Criteria for Rural and Urban Population PM-JAY scheme has been launched to cover the bottom 40% of poor and economically weaker sections of the country. The Ayushman Bharat Yojana Eligibility is designed with pre-conditions so that only the underprivileged people of the society benefit from the initiative. PMJAY Rural The scheme covers all beneficiaries who fall under at least one of below six deprivation categories and automatically includes destitute, manual scavenger families, living through alms, primitive tribal group, bonded labourers: Households with only one room with Kucha walls and roof. No adult member in the age group between 16 and 59 years. No adult male member in the age group between 16 and 59 years. Disabled member and no-abled bodied member in the household. SC and ST Landless households and major sources of income are through manual casual labour. PMJAY Urban Under the scheme, urban households are categorised based on occupation. Below are 11 occupational categories of workers who are eligible for the Ayushman Bharat Yojana Scheme: Beggar Domestic worker Ragpicker Cobbler/Street Vendor/Hawker/Other service providers on the street. Plumber/Construction Worker/Mason/Painter/Labour/Welder/Security Guard/Coolie Sweeper/Mali/Sanitation Worker Artisan/Handicrafts Worker/Tailor/Home-based Worker Driver/Transport Worker/Conductor/Cart or Rickshaw Pullers/Helper to Drivers or Conductors Shop Workers/Peon in Small Establishment/Assistant/Helper/Attendant/Delivery Assistant/Waiter Mechanic/Electrician/Repair Worker/Assembler Chowkidar/Washer-man Benefits & Advantages of Ayushman Bharat Yojana Scheme It covers all hospitalisation expenses with cashless transactions to beneficiaries. Accommodation during hospitalisation. Pre and post-hospitalisation costs. Any complications arising during the treatment. Can be used by all family members. No cap on family size, age or gender. Pre-existing conditions are included from day one. 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The Hindu Marriage Act

learn / CA Bhuvnesh Goyal / June 24, 2024

The most significant institution in human society is marriage. It is a common occurrence. The foundation of human civilization has come into the picture because of marriage. New social ties and reciprocal rights between spouses are created through marriage. When children are born, their rights and position are established. Every community recognises specific steps for establishing these relationships and rights. Real marriage is the acceptance of a new status with new responsibilities that are acknowledged by others. Every society recognises marriage as a socially accepted universal institution. One of the most profound and intricate human partnerships is marriage. In 1955, the laws governing Hindu marriage were formalised and put into effect. The laws governing Hindu marriage, restitution of conjugal rights, judicial separation, divorce, annulment of marriage, maintenance, and guardianship are included in the Hindu Marriage Act, 1955, which was passed by the legislature. Sections 5 and 7 of the Hindu Marriage Act of 1955 address the requirements for a legally binding union among Hindus. Structure of the Hindu Marriage Act, 1955 The Hindu Marriage Act is an Act of the Indian Parliament that was approved on May 18, 1955. The Hindu Succession Act, 1956, the Hindu Minority and Guardianship Act, 1956, and the Hindu Adoptions and Maintenance Act, 1956 were all enacted at this time as part of the Hindu Code Bills. The Hindu Marriage Act, 1955 was passed to protect the legal rights of Hindu brides and grooms who are joined by the holy bond of marriage. The type of ceremony that must take place has not been specified by law because there are numerous methods by which a man and woman can be wed in accordance with Hindu tradition. The Act of 1955 is spread across six Chapters, consisting of 29 Sections in total. The layout of the same has been provided hereunder: Chapter I: Preliminary Chapter II: Hindu Marriages Chapter III: Restitution of conjugal rights and judicial separation Chapter IV: Nullity of marriage and divorce Chapter V: Jurisdiction and procedure Chapter VI: Savings and repeals Applicability of the Hindu Marriage Act A person who is a Hindu including a Virashaiva, a Lingayat or a follower of the Brahmo, Prarthana or Arya Samaj. A person who is a Buddist, Jaina or Sikh. A person who is residing in regions where this act is applicable and the person should not be a Muslim, Christian, Parsi or Jew. A child both legitimate or illegitimate whose parents are Hindus, Buddhists, Jains or Sikhs. A child whose parents is a Hindu, Buddist, Jaina or Sikh and is raised as a member of a tribe, community, group or family to which their parents belong. Any individual who is a convert or re-convert to Hindus, Buddhist, Jaina or Sikh religion. Essential features of the Hindu Marriage Act, 1955 Forbidding bigamy: The law forbids a man from having multiple wives at the same time. Section 5 of the Act specifies that it is illegal to have two living wives at once, which is known as bigamy. It implies that one cannot get married to someone else without first divorcing their spouse (divorce). If he does the act, it is unlawful and he will be penalised in accordance with Sections 494 and 495 of the Indian Penal Code, 1860. Marriageable age prescribed: The time frame for getting married is set forth by legislation. According to Section 5 (iii) of the Hindu Marriage Act of 1955, the bridegroom must be at least 21 years old and the bride must be at least 18 years old when they get married. If a marriage is not carried out, it is void and has no legal standing. Act of 1955 intends to protect the party’s marriage: The restitution of conjugal rights is provided for in Section 9 of the 1955 Act. Restitution of conjugal rights refers to the right to remain together. Conjugal rights are defined as rights deriving from a marital tie. The main idea of Section 9 is that a spouse has the right to cohabitate in order to safeguard their union and preserve its sanctity. Focus on the mental stability of parties getting married: A person’s marriage will be null and void if they were mentally unfit when they were hitched. The individual must also offer legally binding consent before becoming married. The prerequisites of Hindu marriage related to mental health and capacity are stated in Section 5(ii)(a),(b),(c). Significance of ceremonies involved in marriage: The law states that if two people get married using the customary rituals and rights, their marriage is lawful. The father must take care of and safeguard any children born after marriage because they are legally entitled to exist. Conditions for a Hindu Marriage The couple should not have a spouse living during the wedding. Neither of the couples is incapable of consenting to the marriage due to unsoundness of mind. Neither of the couples should be suffering from any mental disorders which makes him/ her unfit for marriage and the procreation of children. Neither of the couples should not be suffering from attacks of insanity or epilepsy. The bridegroom has to complete 21 years of age and the bride has to complete 18 years of age at the time of their wedding. The couple should not be in a prohibited relationship unless their custom permits them to get married. The couple should not be sapindas (cousins) unless their custom permits them to get married. Registration of Hindu Marriages As proof for Hindu marriages, the State Government has implemented rules that provide the particulars relating to their marriage and conditions that are prescribed in the Hindu Marriage Register. The State Government provides that entering of the particulars as in sub-section (1) wpi;d be compulsory in the State for some cases as per the direction that has been issued. However, violating this would lead the individual to pay a fine of Rs. 25. The Hindu Marriage Register is to be opened for inspection at reasonable times and would be considered as an evidence of statements. This is given by the Registrar on payment of the prescribed fee. The validity of the Hindu marriage will in no way be affected by the omission to make the entry.

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Rajasthan Chief Minister Chiranjeevi Jeevan Raksha Yojana

Government Schemes / CA Bhuvnesh Goyal / June 24, 2024

The Chiranjeevi Health Insurance Scheme by the Rajasthan government offers cashless medical insurance of up to Rs 25 lakh. This universal health scheme has been available to all families of Rajasthan from May 01, 2021. The Chief Minister of Rajasthan, Shri Ashok Gehlot, announced the Chiranjeevi Yojana during the 2021-22 State Budget. With this scheme, Rajasthan became the first Indian state to provide universal health insurance cover to all people. So far, more than 12 lakh people have availed free medical treatment under the scheme. According to the Rajasthan Budget announcement for 2023-24, the annual medical coverage amount for Chiranjeevi Yojana have been further increased from Rs 10 lakh to Rs 25 lakh with an accident cover of Rs 10 lakh. The scheme was initially launched with a coverage of Rs 5 lakh and was later increased to Rs 10 lakh with an additional accident cover worth Rs 5 lakh. Expensive treatments like heart transplants, liver transplants, bone marrow transplants and cochlear implants were also added to the scheme. Moreover, women heads of families covered under the Chiranjeevi Health Insurance scheme will also be given smartphones with free internet connectivity for 3 years. The Rajasthan government will pay the insurance premiums for all beneficiaries under the Mukhyamantri Chiranjeevi Swasthya Bima Yojana. However, all families apart from the beneficiaries will have to pay an annual premium of Rs 850 to avail this scheme. Mukhyamantri Chiranjeevi Yojana Rajasthan Scheme Mukhyamantri Chiranjeevi Yojana State Rajasthan Registration Date April 01, 2021 onwards Effective From May 01, 2021 Sum Insured/Coverage Rs 25 lakh + Rs 10 lakh accident cover Who is Eligible? SECC 2011 registered BPL familiesNFSA cardholdersSmall farmersAll department Samvida workersEWS Official Website chiranjeevi.rajasthan.gov.in/ Hospitals Covered All government & affiliated private hospitals Eligibility Criteria Below the Poverty Line (BPL) families registered under the SECC 2011 NFSA cardholders EWS families Small farmers Jan Aadhaar cardholders Families under the COVID-19 ex gratia list Samvida/contractual workers from all departments Beneficiary families under the Ayushman Bharat Mahatma Gandhi Rajasthan Swasthya Bima Yojana Chiranjeevi Health Insurance Scheme Benefits The scheme offers a high sum insured of Rs 25 lakh. Chiranjeevi Yojana covers 1798 medical procedures and packages Coverage for listed procedures and diseases are available In-patient treatment expenses, including room rent, OT charges, medical tests, etc. are covered Pre-hospitalization expenses for up to 5 days before hospital admission and post-hospitalization expenses for up to 15 days after getting discharged from the hospital are covered Salient Features of Chief Minister Chiranjeevi Health Insurance Scheme This is the first health insurance initiative from the Rajasthan government that provides cashless treatment in registered government and private hospitals. Health insurance cover is provided to all the families below the poverty line, and under NFSA EWS & SECC categories. Beneficiaries of Ayushman Bharat Mahatma Gandhi Rajasthan Swasthya Bima Yojana can also get covered under the scheme. Small/marginal farmers and contractual workers can also get covered. Children younger than 1 year can be covered under the scheme even if their name has not been added to the family card. Families not falling under the eligibility criteria can also get insured by paying a nominal premium of Rs 850 per annum. In addition to major illnesses, the scheme also provides coverage for Covid-19 and hemodialysis. The scheme does not cover state and central government employees. How to Register for CM Chiranjeevi Yojana? Visit sso.rajasthan.gov.in and click on the ‘Registration’ tab on the right side of the page Select the required details to proceed Submit the registration form after filling it On successful registration, you will get the login credentials 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 Demand Notice | Psara License | FCRA Online 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 | GST Search Taxpayer | caro 2020 | Challan 280 | itr intimation password | internal audit applicability | preliminiary expenses | mAadhar | e shram card | ec tamilnadu | aaple sarkar portal | epf activation | scrap business | brsr | depreciation on computer | west bengal land registration | traces portal | Directorate general of GST Intelligence | form 16 | rtps | patta chitta

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Tamilnadu Birth Certificate

Government Schemes / CA Bhuvnesh Goyal / June 24, 2024

Birth is the first stage of a person’s life, and it is crucial to have a Birth Certificate in Chennai to verify birth in Chennai and as proof of Indian residency. It’s important to have a Birth Certificate in order to apply for important documents such as bank accounts, AADHAR cards, and even ration cards! The Corporation of Chennai facilitates birth registration and birth certificate applications from their online portal, and at their physical offices. A birth certificate is an important official document that validates the birth place, date of birth, name, and gender of an infant. In other words, it proves the existence of a person. Now, let us have a look at the uses of having a birth certificate: To avail benefits under social welfare schemes. To validate the identity. To get a driving license. To get admission in a school. It also acts as a proof for the right to vote. Birth Certificate Registration Currently, India has more than two lakhs registration centers for birth certificates across all states and union territories. Most of the birth certificate registration centers are situated in rural areas and around 2% are located in urban areas. The Registration General, India is authorized to unify and coordinate the tasks related to registration across the country. The government appoints a Chief Registrar of births and death who is responsible to unify, coordinate, and supervise all the work related to registration. Not only this, but also the works of local registration centers supervised by registrars and sub registrars of births and deaths who have experience at the grass root level. How to Get a Birth Certificate in Chennai Registering the Birth Birth at Birthing Center When a baby is born at a hospital, health centre, maternity, nursing home or similar institution, their parent or guardian must register the birth at this place. Offline These centres have birth registration documents and will submit these documents to your closest registrar office. It is the responsibility of the parents or guardians to register the birth with the registrar as per the Registration of Birth and Death Act, 1969. Online You can register online for a Chennai Corporation birth certificate with these steps: Visit the Corporation of Chennai website Click “Apply for birth registration” Choose your area and enter your phone number Provide details including Child’s gender and date of birth Parents Information Place of Birth Permanent Residence of parents Submit the online birth certificate form Documents Required for a Birth Certificate Application form (available at the municipal office or online) Proof of birth (hospital discharge summary, maternity certificate, etc.) Parent’s identification documents (Aadhar card, passport, etc.) Marriage certificate of parents (if applicable) Address proof (electricity bill, voter ID, etc.) Birth at Home or Other Place (Non-birth centre or hospital) If a hospital does not report, or if a baby was born at home or somewhere other than a birth centre/hospital, the birth would be registered at the local body or authority. The parents or guardians should register the birth within 21 days at their panchayat or Chennai Corporation office, and then download or print the baby’s birth certificate online. How to Change Name in Birth Certificate? Correction in Child’s Name Application from parents requesting to change the name of the child. Joint affidavit of parents. Identity proofs of parents. Child’s educational documents, if any. Correction in Parent’s Name Application from parents requesting for name change. Identity proofs of parents. Joint Affidavit of parents. Educational documents of the person. Order from the court Correction in Address Application requesting for address change. Address proof. Identity proof of the parents. Joint photo affidavit of the parents. Hospital Name A letter of request from parents or the person whose birth certificate needs to be corrected. Discharge letter from hospital. Photo identity proof of the applicant. Birth Certificate – Importance The birth certificate must be provided for the below-mentioned processes: Immigration processes. Passport. National Population Register (NPR) registration. Proof of age. College and school admission. Proving parentage. FAQs Do I need to pay a registration fee for a birth certificate application? You do not need to pay if you register for a birth certificate within 21 days. If you passed the 21 day mark, a small fine will be levied. If you were born in Tamil Nadu without a birth certificate? If you do not have a Birth Certificate, you can follow the process listed in the article to register and apply for the same. 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Offences and Penalties under Technology Act

learn / CA Bhuvnesh Goyal / June 24, 2024

This is where the Information Technology Act of 2000 comes into the picture. The Act defines various offences related to breach of data and privacy of an individual and provides punishment or penalties for them. It also talks about intermediaries and regulates the power of social media. With the advancement of technology and e-commerce, there has been a tremendous increase in cyber crimes and offences related to data and authentic information. Even the data related to the security and integrity of the country was not safe, and so the government decided to regulate the activities of social media and data stored therein. the rise of technology and electronic commerce has led to a surge in cybercrimes and data-related offences in India. As per the latest news by a renowned paper house, the cybercrime cases increased from 3,693 in 2012 to 65,893 in 2022, recording the highest spike rate. The situation became alarming as even data crucial to national security and integrity was at risk. In response, the government opted to regulate activities on electronic mediums and the data stored therein. Background of Information Technology Act, 2000 The United Nations Commission on International Trade Law in 1996 adopted a model law on e-commerce and digital intricacies. It also made it compulsory for every country to have its own laws on e-commerce and cybercrimes. In order to protect the data of citizens and the government, the Act was passed in 2000, making India the 12th country in the world to pass legislation for cyber crimes. It is also called the IT Act and provides the legal framework to protect data related to e-commerce and digital signatures. It was further amended in 2008 and 2018 to meet the needs of society. The Act also defines the powers of intermediaries and their limitations Schedule of Information Technology Act, 2000 The Act is divided into 13 chapters, 90 sections and 2 schedules. The following are the chapters under the Act: Chapter 1 deals with the applicability of the Act and definitions of various terminologies used in the Act. Chapter 2 talks about digital and electronic signatures. Electronic governance and electronic records are given under Chapters 3 and 4 respectively. Chapter 5 is related to the security of these records and Chapter 6 deals with regulations of certifying authorities. Chapter 7 further gives the certificates needed to issue an electronic signature. Chapter 8 gives the duties of subscribers and Chapter 9 describes various penalties. Chapter 10 provides sections related to the Appellate Tribunal. Chapter 11 describes various offences related to breach of data and their punishments. Chapter 12 provides the circumstances where the intermediaries are not liable for any offence or breach of data privacy. The final chapter, i.e., Chapter 13 is the miscellaneous chapter. The 2 schedules given in the Act are: Schedule 1 gives the documents and data where the Act is not applicable. Schedule 2 deals with electronic signatures or methods of authentication. Applicability of Information Technology Act, 2000 According to Section 1, the Act applies to the whole country, including the state of Jammu and Kashmir. The application of this Act also extends to extra-territorial jurisdiction, which means it applies to a person committing such an offence outside the country as well. If the source of the offence, i.e., a computer or any such device, lies in India, then the person will be punished according to the Act irrespective of his/her nationality. The Act, however, does not apply to documents given under Schedule 1. These are: Any negotiable instrument other than a cheque as given under Section 13 of the Negotiable Instruments Act, 1881. Any power of attorney according to Section 1A of the Powers of Attorney Act, 1882. Any sort of trust according to Section 3 of the Indian Trusts Act, 1882. Any will including testamentary disposition given under the Indian Succession Act, 1925. Any contract or sale deed of any immovable property. Objectives of Information Technology Act, 2000 The Act seeks to protect all transactions done through electronic means. E-commerce has reduced paperwork used for communication purposes. It also gives legal protection to communication and the exchange of information through electronic means. It protects the digital signatures that are used for any sort of legal authentication. It regulates the activities of intermediaries by keeping a check on their powers. It defines various offences related to data privacy of citizens and hence protects their data. It also regulates and protects the sensitive data stored by social media and other electronic intermediaries. It provides recognition to books of accounts kept in electronic form regulated by the Reserve Bank of India Act, 1934. The Amendment at a Glance Laid emphasis on data privacy and information security. Defined cyber-café. Classified digital signatures as technology neutral. Defined the security process to be followed by a corporate. Redefined the role of intermediaries. Recognized the role of Indian Computer Emergency Response Team. Made way for inclusion of crimes such as child pornography and cyber terrorism. Vested an Inspector with the rights of investigating cyber-crimes. The role was previously donned by a DSP (Deputy Superintendent of Police). Information Technology Act, 2000: Offences and Penalties Section 43 – Penalty for Damages On a lighter note, any person damaging the computer (or its network) of the owner or any other person-in-charge would be forced to remit a penalty and compensation to the person so affected. Section 44 – Documentation and Reporting Any person not furnishing the required documents, returns or report to the controller or certifying authority would be liable to remit a penalty of up to INR 1,50,000. If a person fails to furnish any information, books or other documents within the prescribed time-frame, then he/she would be imposed with a penalty of INR 5,000 for each day of the default. If a person doesn’t maintain the books of accounts or other records, he/she would be forced to remit a penalty of INR 10,000 per day. Section 65 – Manipulating Source Document Any person who deliberately tampers, destroys, conceals or alters any computer source document intentionally would be liable for penal charges amounting to Rs.

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EPDS Telangana

Government Schemes / CA Bhuvnesh Goyal / June 24, 2024

Telangana ration card is a vital document issued by the Department of Consumer Affairs, Food and Civil Supplies, Telangana. With these ration cards, people belonging to the lower sections of society will be able afford pulses and other items for themselves at a subsidised rate from the Public Distribution System (PDS). ePDS (Electronic Public Distribution System) is an online software application catering to the Ration cards management, allocation and seeding of Aadhaar data. The processes involved in the distribution of Essential Commodities (ECs) to the BPL families are automated to bring efficiency, accountability and transparency to the PDS of Civil Supplies Department. The civil service department develops three significant modules. Aadhaar seeding module Ration card management module Allocation module What is a Ration Card? Ration card is a government document issued by the Food Civil Supplies Department of the Government of India, with the help of which people can buy food items at cheap prices. It is used to buy various food items like wheat, rice, pulses, sugar etc. at cheap prices. The Government of Telangana extends the e-KYC deadline for ration cards The Telangana government has granted an extension for completing the ration card e-KYC process. The ongoing e-KYC initiative at ration shops in the state has been given an extended deadline until 31 January 2024. Devendra Singh Chouhan, Commissioner of Civil Supplies, issued the order, offering relief to individuals in Hyderabad and other districts who haven’t completed the ration card e-KYC process within the initially stipulated time frame. However, the residents of Telangana will have to apply for a new ration card by 6 January 2024. How to get a New Ration Card in Telangana? Applications for new ration cards are being accepted by the state; people can submit them at specified centres along with Praja Palana forms. For new ration cards, there is no specific form to fill out; information can be given on regular paper. Income certifications are not required for new ration cards, despite previous rumours to the contrary. Current holders of ration cards must finish e-KYC, and new applications can be filed at Telangana’s Praja Palana centres. Contrary to earlier rumors, there is no requirement for income certificates for obtaining new ration cards. Existing ration cardholders are required to complete e-KYC, while individuals seeking new ration cards can submit application forms at Praja Palana centers in Telangana. However, the residents of Telangana will have to apply for a new ration card under Praja Palana Scheme by 6 January 2024. Categories in Ration Card APL (Above Poverty Line) Individuals fall in this category who earns more than Rs. 10,000 annually and they are provided with a white ration card. BPL (Below Poverty Line) Individuals fall in this category who earns less than Rs. 10,000 annually and they are provided with a pink ration card. Antyodaya Anna Yojana Cards Elderly widows or disabled individuals aged 60 years and above who head their households can avail of this card. Individuals such as landless agricultural labourers, rural artisans, craftsmen, marginal farmers, rickshaw pullers, carpenters, blacksmiths, etc., can also get this card. Primitive tribal households are allowed to avail of this card. Antyodaya Food Security Cards (AFSC) Households with an annual family income of less than Rs.1.5 lakh and Rs.2 lakh, in rural areas and urban areas, respectively, can get this card. People with a land area of less than 3.50 acres for wetland and less than 7.50 acres for dry land can also get this card. Food Security Cards (FSC) Families with a stable income that does not fall into any of the categories mentioned above are eligible to receive Food Security Cards (FSC). Telangana Ration Card List 2024 Visit the website portal of the Telangana National Food Security Cards: https://epds.telangana.gov.in/FoodSecurityAct/ Select the option of ‘Reports‘. Click on the ‘Ration Card Reports‘ tab and then select the ‘FSC Card Status Report‘ menu from the list of options given. Select your District and choose the respective shop number. Once done, the list of all the ration cards under the selected shop will appear. You can then check your ration card status. Eligibility Criteria The applicant must be a resident of Telangana. He or she must not already hold a Telangana Good Security (FSC) or Ration card. The applicant should belong to a poor or economically weaker section of society. Newly married couples are eligible to apply for a ration card. Citizens who hold temporary cards or ration cards which have expired can apply for a new ration card as well. Documents Required to apply for a Telangana Ration Card A copy of the original state resident proof i.e. Telangana State Domicile. Passport size photograph of the applicant. Copy of the appropriate identity proof such as Aadhaar card, PAN Card, etc. How to Apply for a Telangana Ration Card? isit the MeeSeva portal. Click on the option ‘Download’ from the list of options on the taskbar. From the dropdown list, click on the option of Application Forms. Select the option of ‘Civil Supplies‘ from the list. Once done, select ‘Application for a new Food Security Card‘ from the list of options given. The moment you click on the application, it will automatically get downloaded on your mobile or computer system. Print the application form once downloaded. The form consists of a number of sections which need to be filled out such as primary details including the name of the applicant, gender, age, father’s name, mobile number, etc. Other sections include the qualification details, region, district, total income of the family and the number of members in the family, etc. After the application form has been filled, the applicant must attach the mentioned list of documents required. Once done, the applicant must submit the form, documents along with a fee to the nearest MeeSeva centre. FAQs What are the documents required to apply for Telangana Ration Card? The documents needed to apply for Telangana Ration Card are original state proof, Aadhar Card, and Passport Size Photographs. In Telangana, how can I obtain a new ration card? Application

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