July 2024

Gujarat Records of Rights – Khatian

Gujarat Record of Rights – Khatian

The Government of Gujarat, the AnyROR E-Dhara portal aims to provide easy access to registered land records, including 7/12, 8A, and 8/12 extracts. Users in both rural and urban areas of the State can access the portal for crucial land-related documents, evading the hassle of visiting offices. Gujarat Record of Rights (ROR) is an extract from the land records registers held by the Revenue Department of State Government. ROR contains complete information regarding the land or property and history of holders of land. This revenue document is a vital indicator of the legal status of a land/property. The Gujarat Record of Rights (Khatian) register is maintained in the concerned Revenue Department for every village separately. The government of Gujarat issues certified copies of entries in the record of rights (land records) to residents of Gujarat.  Uses of Gujarat Records of Rights In Gujarat, ROR is used to check the ownership of an ancestral land or any other land. Extracts of ROR or land record can be used to obtain details of land type, and the of activities carried out on land. Gujarat ROR is a vital document to obtain information regarding an agricultural aspect of the land and its surrounding areas ROR or Khatian is required at Registrar’s office when sale transaction of land (mutation) is being done. Gujarat record of rights is one of the mandatory documents to raise farm creditor to get a bank loan The court requires land record proofs in case of any civil litigation. Certified copy of ROR can be produced for this purpose. It is mandatory to check the land record of the seller and ensure his/her ownership of the area while buying property Buyer has to verify the revenue records of the land (ROR) on which the flat is being constructed in case of buying flats. Importance of Gujarat Records of Rights Gujarat Records of Rights (Khatian) endorses the real owner of a land This land record – Khatian is beneficial to find the false claim on the lands Usage of the certified copy of records of rights or extract of ROR avoids land grabbing Gujarat record of rights can be used in court litigations related to property Attributes in Gujarat Records of Rights Details of changes in ownership Nature and limits of owner’s rights and conditions Mutation numbers Details of the loan taken by the land occupant/owner Type of irrigation (irrigated kind land or Rainfed nature) Details about the type of crops planted in the last cultivating season Type of soil (agricultural or non-agricultural) Survey number of the land/Property Area of the earth – Fit for cultivation Details pending loans for buying seed, pesticide or fertilizers Details of charge of attachment and decrees under the order of the civil court or revenue authority Aspects of pending litigations The field in possession of each landowner and the classification of each area are entered from the Dag Chitha Aspects of property tax paid and unpaid Eligibility Criteria The certified copy of Gujarat records of rights (ROR) will be provided only if there is no dispute regarding the land ownership and the concerned land should not Gujarat Government land or assigned land belonging to the State Government. Applicable Fee For obtaining the certified copy of Gujarat records of rights, the applicant needs to pay a fee of Rs.20. Prescribed Authority Revenue Department, Government of Gujarat, is the concerned department for the issuance of certified copy of Gujarat Records of Rights. The applicant requesting for the ROR should apply to the Tahsildar of the concerned Tahasil which is the competent authority. Check Gujarat Khatian Online Step 1: You have to access the Home page of the Any ROR at Anywhere website. Step 2: Select the View land record option from the home page. The link will redirect to new page. Step 3: In the new page, you have to VF8A Khata Details and select concerned District, Taluka from the drop-down menu. FAQs What is Gujarat Record of Rights (RoR) – Khatian? The Gujarat Record of Rights (RoR) – Khatian, also known as ‘7/12’ or ‘Satbara Utara’, is a crucial land document in Gujarat that provides details about land ownership, land rights, and land use. It is maintained by the Revenue Department of the Government of Gujarat. How frequently should the Gujarat RoR – Khatian be updated? The Gujarat RoR – Khatian should ideally be updated whenever there is a change in ownership, use, or any significant event affecting land rights. It is essential to maintain accurate and updated records for legal clarity and property transactions.

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Registrar of Companies (ROC)

registrar of companies (roc)

The Registrar of Companies (ROC) is an office managed by the Ministry of Corporate Affairs (MCA), that deals with the administration of companies and Limited Liability Partnerships across the country. According to Section 609 of the Companies Act, ROCs are tasked with the principal duty of registering both the companies and LLPs across the states and union territories. ROC also certifies that LLPs comply with the legal requirements that are contained in the Companies Act, 2013. It maintains a registry of records of the companies that are registered with them and permits the general public to access information on payment of a stipulated fee. The Central Government preserves administrative control over the Registrar of Companies with the help of Regional Directors. Any company wishing to operate within legal bounds in India has to get itself registered under the RoC rules and regulations. A company is considered to be a legally registered company when it has received the certificate of incorporation from the registrar. The statutory procedure to register a company requires that the companies submit a wide range of documentation as per the compliance requirements of that particular business structure. These documents include the Memorandum of Association (MoA) and the Articles of Association (AoA). Along with this, companies have to file the pre-incorporation agreement for director’s/managing director’s appointment and a document signed by an authorized individual declaring that the proposed company has met all the compliances and requirements for the company incorporation. After receiving the said documents and authenticating, the registrar of companies inputs the company’s name in their register and releases the certificate of incorporation to the concerned company. Along with the company’s incorporation certificate, the ROC also issues a commencement of business certificate. Every Public Limited Company has to get this certificate before they begin any business activities. What is Registrar of Companies? A Registrar of Companies (ROC) is a governmental authority responsible for the registration and administration of companies and Limited Liability Partnerships (LLPs), under the Companies Act, 2013 and Limited Liability Partnership Act, 2008 respectively. Section 396 of the Companies Act specifies the powers and duties of the ROC, and the Central Government has the power to appoint the registrars along with joint, deputy, and assistant registrars. In India, the ROC offices are established under the Ministry of Corporate Affairs (MCA), and each state and union territory has its own ROC office. The Registrar of Companies ( ROC) plays a crucial role in maintaining transparency, accountability, and legal compliance within the corporate sector. All the registered companies are required to file their registration application with the ROC of their principal place of business and they are required to file the annual filing forms with that ROC as well. ROC maintains all the information about the company and all the changes like changes in logo, change in address, change in place of business, and all such information is to be filed with the ROC and the company has to get the approval of the ROC only then they can administer the changes Functions of ROC Registrar of Companies is liable to register a company in the country. It meets all regulation and reporting of companies and their shareholders, directors and also administers government reporting of several matters, including annual filings of various documents. It serves as an essential role to foster and facilitate business culture. Since every company in a country need the approval of the ROC for its establishment, ROC provides incorporation certificate that serves as the evidence of the existence of the company. Once incorporated, a company cannot cease unless the name of the company is struck-off from the register of companies. ROC also demands supplementary information from any company. It might search the premises and seize the books of accounts with prior approval of the court. The Registrar of Companies also files a petition to wind up a company. Role of Registrar of Companies (ROC) 1. Company Registration: ROC’s crucial role is to take up the responsibility of the registration of new companies in accordance with the Companies Act, 2013. It reviews and approves the documents required for registration, including the memorandum of association and articles of association. 2. Maintain Record: ROC is entrusted with the task for ensuring that companies are appropriately enrolled, and when enlisted they record accounts and other data accurately. ROC check and examine all the documents and information submitted in SPICE+ format. 3. Name Approval: ROC approves and reserves the name which is applied for the registration, a company has to select different names and the name preference is intimated to the ROC, then ROC verifies that the preferred names are not already registered with any other ROC, and if deem fits ROC approves the name to the company.    4. Issuing Director Indentification Number (DIN): ROC has the authority to issue DIN to the directors or designated partners of the company/LLP. DIN is one of the most important authorization given to the director, it is a unique identification number which is provided to directors and designated partners by which they authorize documents, digitally sign agreements, contracts, approves reports, etc. 5. Issuing Certificate of Incorporation (COI): Certificate Of Incorporation (COI) is the proof of formation of company, it’s like the birth certificate of the company which signifies that company is in existence and its separate legal entity in the eyes of law. No company can commence its business operations without obtaining COI. A list of documents is required to be filed with ROC and on satisfaction, ROC may issue COI. 6. Allotment of Corporate Identity Number (CIN): CIN is corporate identity number, which is a unique number allot to the company after incorporation. CIN is also mentioned on the COI, and is used for all the contracts and agreements the company enters. 7. Maintain Register: ROC maintains a register of companies where all the details related to company is available. The ROC also keeps the record of promoters, directors, their addresses, and their details. ROC also maintains details of members and shareholders. 8. Maintains Record of all Alteration: Company might

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Rajasthan Vidya Sambal Yojana

Rajasthan Vidya Sambal Yojana

Many times due to lack of staff in schools, colleges and government educational institutions, the course is not completed on time. Keeping this in mind, Vidya Sambal Yojana Rajasthan has been launched by the Government of Rajasthan. Through this scheme, guest faculty will be appointed in schools, colleges and government educational institutions run by the Rajasthan government. So that the shortage of faculty can be met and the course can be completed on time Rajasthan Vidya Sambal Yojana 2024 The announcement of starting Vidya Sambal Yojana Rajasthan by the Government of Rajasthan was made during the budget 2021-22. This scheme will now be started in Rajasthan. Through this scheme, guest faculty will be appointed to fill the staff shortage in schools, colleges and government educational institutions run by the Rajasthan government. This appointment will be done after calculating the vacant posts of educational level. Through this scheme, the curriculum will be completed on time in educational institutions. Apart from this, qualitative improvement can be brought in the education system of Rajasthan through Rajasthan Vidya Sambal Yojana. Apart from this, unemployed candidates will also be able to get employment. Guest faculty can be selected directly by the institution head and by the District Collector Select Committee on the basis of qualification and experience of teachers. Name of the scheme Vidya Sambal Yojana who started it Rajasthan Government Beneficiary Citizens of Rajasthan Objective Appointing teachers official website to be launched soon Year 2024 State Rajasthan Type of application Online/Offline Eligibility Criteria for Vidya Sambal Yojana 2024 To be eligible for Vidya Sambal Yojana 2024 in Rajasthan, you must be a permanent resident of Rajasthan. Both men and women can avail the benefits of this scheme as there is no gender discrimination in it. The age limit to apply is between 21 to 65 years. Apart from this, a B.Ed degree is required to be eligible. The main objective of this scheme is to improve the quality of teachers in Rajasthan. By appointing qualified guest faculty teachers, the government wants to ensure that students get better education. This will help schools and colleges that currently lack adequate teachers, ensuring that students’ studies are not disrupted. The scheme aims to not only enhance the education system but also provide employment opportunities for qualified individuals in the state.   Documents Required for Vidya Sambal Yojana 2024 Residence Certificate: Proof that you live in Rajasthan. Caste Certificate: To show your caste, if applicable. Educational Qualification Certificate: Proof of your education, such as a degree or diploma. Teacher and training documents: Any certificate showing your training as a teacher. Disability Certificate: If you have a disability, you will need a certificate to prove it. Land Certificate: If applicable, document proving that you own the land. Aadhaar Card: Your unique identification card. Passport size photo: A recent photograph of yours. Mobile Number: Your contact number. How to apply under Rajasthan Vidya Sambal Yojana 2024 To apply for these posts under Rajasthan Vidya Sambal Yojana Vacancy 2024, candidates have to follow the offline application process. How to Apply: Download Notification: Start by downloading the recruitment notification, which details the vacancies and eligibility criteria. Fill the application form: Take a print out of the application form and fill in all the required information correctly. Make sure to double-check the form for any mistakes. Attach documents: Gather all the required documents like educational certificates, identity proof (like Aadhaar card), passport size photographs and any other required certificates. Attach self-attested photocopies of these documents to the application form. Submit the application: Submit the completed application form along with the attached documents in person to the designated institution. Make sure the application is placed in an appropriate envelope. Verification Process: The institute will review all the applications and publish the list of eligible candidates. Eligible candidates must then report to the institute with their original documents for verification. FAQs What is Rajasthan Vidya Sambal Yojana? Rajasthan Vidya Sambal Yojana is a teacher recruitment scheme launched by the state government to address the staff shortage in the education sector. It aims to fill vacancies in schools, colleges and government educational institutions. What is the Vidya Sambal Yojana selection process? Guest faculty positions under Rajasthan Vidya Sambal Yojana will be filled based on the educational qualification and experience of the candidates. The selection will be done through a merit-based process where candidates with higher scores in their educational qualifications will be shortlisted for further consideration.

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What is e-Invoicing Under GST?

What is e-Invoicing Under GST

E-invoicing has become an important aspect of the compliance requirements for GST in India. There have been various amendments to the compliance requirements related to the applicability of e-invoicing. As per the latest amendment in August 2023, all the businesses registered under the GST Act, with a total turnover exceeding Rs.5 crores, are required to generate an e-invoice. Earlier, this threshold was Rs.10 crores. However, in line with the government’s initiative to promote digital India, the government brought about this amendment.  e-Invoicing under GST denotes electronic invoicing defined by the GST law. Just like how a GST-registered business uses an e-way bill while transporting goods from one place to another. Similarly, certain notified GST-registered businesses must generate e invoice for Business-to-Business (B2B) transactions. What is e-invoicing Under GST? Electronic invoicing or e-invoicing is a system in which the B2B invoices and other important documents are verified and authenticated electronically with the help of GSTN for use on the GST portal. In the 35th Council of GST, a system of e-invoicing was implemented, which covers all types of enterprises. Under this electronic invoicing system, an identification number is issued for every invoice generated by the Invoice Registration Portal (IRP) and managed by the GST Network (GSTN). All the information on the invoice is transferred from this portal to the e-way bill portal or the GST portal in real time. This way eliminates manual data entry requirements at the time of generating the invoice. e-Invoicing’ or ‘electronic invoicing’ is a system in which B2B invoices and a few other documents are authenticated electronically by GSTN for further use on the common GST portal. In its 35th meeting, the GST Council decided to implement a system of e-Invoicing, covering specific categories of persons, mostly large enterprises. Later on, it has been expanded to cover mid-sized businesses and small businesses as well. e-Invoicing does not imply the generation of invoices on the GST portal but it means submitting an already generated standard invoice on a common e invoice portal. Thus, it automates multi-purpose reporting with a one-time input of invoice details. The CBIC notified a set of common portals to prepare e invoice via Notification No.69/2019 – Central Tax. Under the electronic invoicing system, an identification number will be issued against every invoice by the Invoice Registration Portal (IRP), managed by the GST Network (GSTN). The National Informatics Centre launched the first IRP at einvoice1.gst.gov.in. All invoice information gets transferred from this portal to both the GST portal and the e-way bill portal in real-time. Therefore, it eliminates the need for manual data entry while filing GSTR-1 returns and generation of part-A of the e-way bills, as the information is passed directly by the IRP to the GST portal. Who is Required to Generate e-invoice, and What is its Applicability? As per the new rules of GST on e-invoicing, all businesses having a turnover exceeding Rs.5 crore have to generate e-invoice. This threshold was Rs.10 crore before the latest amendment. Ever since the introduction of the e-invoicing system, there have been significant changes in the threshold from time to time. Below is a table that shows the journey of e-invoice implementation in India. S. No. Threshold Limit Date of Applicability 1 500Cr 1st October 2020 2 100 Cr 1st January 2021 3 50 Cr 1st April 2021 4 20 Cr 1st April 2022 5 10 Cr 1st October 2022 6 5 Cr 1st August 2023 If the turnover in the last FY was below the threshold limit but it increased beyond the threshold limit in the current year, then e-Invoicing would apply from the beginning of the next financial year i.e. FY 2023-24. Suppose, ABC ltd aggregate turnover was as follows-  FY 2017-18: Rs 15 crore  FY 2018-19: Rs 17 crore  FY 2019-20: Rs 24 crore  FY 2020-21: Rs 19 crore  FY 2021-22: Rs 18 crore Suppose, QPR ltd started business in FY 2019-20 and earned aggregate turnover as follows-  FY 2019-20: Rs 4 crore  FY 2020-21: Rs 7 crore  FY 2021-22: Rs 11 crore    The ABC Ltd shall mandatorily generate e invoices from 01.04.2022 irrespective of the current year’s aggregate turnover as it has crossed the Rs 20 crore turnover limit in FY 2019-20. On the other hand, QPR ltd should comply with e-Invoicing from 1st October 2022 since its previous year’s annual turnover exceeds Rs.10 crore. Who need not comply with e-Invoicing? Notified Businesses Documents Transactions 1)An insurer or a banking company or a financial institution, including an NBFC  2) A Goods Transport Agency (GTA)  3) A registered person supplying passenger transportation services  4) A registered person supplying services by way of admission to the exhibition of cinematographic films in multiplex services  5) An SEZ unit (excluded via CBIC Notification No. 61/2020 – Central Tax)  6) A government department and Local authority (excluded via CBIC Notification No. 23/2021 – Central Tax)   7) Persons registered in terms of Rule 14 of CGST Rules (OIDAR) Delivery challans, Bill of supply, financial or commercial credit note or debit note, bill of entry, and ISD invoices. Any Business-to-Consumers (B2C) sales, Nil-rated or non-taxable or exempt B2B sale of goods or services, nil-rated or non-taxable or exempt B2G sale of goods or services, imports, high sea sales and bonded warehouse sales, Free Trade & Warehousing Zones (FTWZ), and supplies under reverse charge covered by Section 9(4) of the CGST Act. What are the Documents Required for e-invoicing? Documents Transactions Tax invoices, credit notes, and debit notes under Section 34 of the CGST Act Taxable Business-to-Business sale of goods or services, Business-to-government sale of goods or services, exports, deemed exports, supplies to SEZ (with or without tax payment), stock transfers or supply of services to distinct persons, SEZ developers, and supplies under reverse charge covered by Section 9(3) of the CGST Act. What is Aggregate Turnover as per GST? As per section 2(6) of the GST Act, ‘Aggregate Turnover’ can be understood as the aggregate value of – All the taxable supplies Exported goods/services All exempted supplies All inter-state supplies of a person with the same PAN. Therefore, a registered individual with multiple GSTINs under the

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Section 61 – Arbitration And Conciliation Act, 1996

Reference of conciliation in enactments (1) Any provision, in any other enactment for the time being in force, providing for resolution of disputes through conciliation in accordance with the provisions of this Act, shall be construed as reference to mediation as provided under the Mediation Act, 2023. (2) Conciliation as provided under this Act and the Code of Civil Procedure, 1908 (5 of 1908), shall be construed as mediation referred to in clause (h) of section 3 of the Mediation Act, 2023.]

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Section 59 – Arbitration And Conciliation Act, 1996

Appealable orders (1) An appeal shall lie from the order refusing— (a)   to refer the parties to arbitration under section 54; and (b)   to enforce a foreign award under section 57, to the court authorised by law to hear appeals from such order. (2) No second appeal shall lie from an order passed in appeal under this section, but nothing in this section shall affect or take away any right to appeal to the Supreme Court.

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Section 57 – Arbitration And Conciliation Act, 1996

Conditions for enforcement of foreign awards  (1) In order that a foreign award may be enforceable under this Chapter, it shall be necessary that— (a)   the award has been made in pursuance of a submission to arbitration which is valid under the law applicable thereto; (b)   the subject-matter of the award is capable of settlement by arbitration under the law of India; (c)   the award has been made by the arbitral tribunal provided for in the submission to arbitration or constituted in the manner agreed upon by the parties and in conformity with the law governing the arbitration procedure; (d)   the award has become final in the country in which it has been made, in the sense that it will not be considered as such if it is open to opposition or appeal or if it is proved that any proceedings for the purpose of contesting the validity of the award are pending; (e)   the enforcement of the award is not contrary to the public policy or the law of India. [Explanation 1.— For the avoidance of any doubt, it is clarified that an award is in conflict with the public policy of India, only if,— (i)   the making of the award was induced or affected by fraud or corruption or was in violation of section 75 or section 81; or (ii)   it is in contravention with the fundamental policy of Indian law; or (iii)   it is in conflict with the most basic notions of morality or justice. Explanation 2.— For the avoidance of doubt, the test as to whether there is a contravention with the fundamental policy of Indian law shall not entail a review on the merits of the dispute.] (2) Even if the conditions laid down in sub-section (1) are fulfilled, enforcement of the award shall be refused if the Court is satisfied that— (a)   the award has been annulled in the country in which it was made; (b)   the party against whom it is sought to use the award was not given notice of the arbitration proceedings in sufficient time to enable him to present his case; or that, being under a legal incapacity, he was not properly represented; (c)   the award does not deal with the differences contemplated by or falling within the terms of the submission to arbitration or that it contains decisions on matters beyond the scope of the submission to arbitration : Provided that if the award has not covered all the differences submitted to the arbitral tribunal, the Court may, if it thinks fit, postpone such enforcement or grant it subject to such guarantee as the Court may decide. (3) If the party against whom the award has been made proves that under the law governing the arbitration procedure there is a ground, other than the grounds referred to in clauses (a) and (c) of sub-section (1) and clauses (b) and (c) of sub-section (2) entitling him to contest the validity of the award, the Court may, if it thinks fit, either refuse enforcement of the award or adjourn the consideration thereof, giving such party a reasonable time within which to have the award annulled by the competent Tribunal.  

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Section 56 – Arbitration And Conciliation Act, 1996

Evidence (1) The party applying for the enforcement of a foreign award shall, at the time of application produced before the Court— (a)   the original award or a copy thereof duly authenticated in the manner required by the law of the country in which it was made; (b)   evidence proving that the award has become final; and (c)   such evidence as may be necessary to prove that the conditions mentioned in clauses (a) and (c) of sub-section (1) of section 57 are satisfied. (2) Where any document requiring to be produced under sub-section (1) is in a foreign language, the party seeking to enforce the award shall produce a translation into English certified as correct by a diplomatic or consular agent of the country to which that party belongs or certified as correct in such other manner as may be sufficient according to the law in force in India. [Explanation.—In this section and in the sections following in this Chapter, “Court” means the High Court having original jurisdiction to decide the questions forming the subject-matter of the arbitral award if the same had been the subject matter of a suit on its original civil jurisdiction and in other cases, in the High Court having jurisdiction to hear appeals from decrees of courts subordinate to such High Court.]

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