July 2024

the EWB is the short form for Electronic Way Bill or E-way Bill. The government of India’s EWay Bill login portal, available at https://ewaybillgst.gov.in, is a website created to facilitate the flow of commodities throughout the nation. For companies that are subject to the Goods and Services Tax (GST) system, particularly those that ship items valued at more than ₹50,000 (within or beyond the state), EWB is an essential  Businesses can save time and effort by using the EWay Bill login interface instead of more conventional paper-based processes. Additionally, it lessens the possibility of tax avoidance in the shipping of goods and encourages openness. What is the EWay Bill login portal? The official government website or gateway for creating, managing, and cancelling EWBs is ewaybillgst.gov.in. This is a standard web interface that all transporters and taxpayers in India can utilise to create EWBs.  The portal used to operate on ewaybill.nic.in. After that, the GST Council gave the order to redirect the same to the new ewaybillgst.gov.in platform. NIC is in charge of maintaining this portal. SMS eWay bill Generation Mobile e-way bill is a simple SMS based waybill generation facility using any cell phone. This type of e-way bill generation is usually carried out by small taxpayers who might not be equipped with a computer and internet connectoin. SMS e-way bill generation is ideal for entities with limited transactions, as it would be prudent to use other methods in case of higher volume. SMS e-way bill generation facility can also be used by taxpayers in case o emergencies such as during the night or while involved in travelling in a vehicle. 3 major activities related to e-way bill operation through SMS mode are as follows: Generate the e-way bill Update the vehicle details Cancellation of the e-way bill Gst E-way Bill Processing on Mobile Phones The GST e-way bill is an electronic document that monitors all interstate product transportation. All vendors and carriers of the items must have a GST E-way bill. The enrolled individual has access to several methods for creating the GST e-way bill, the E-Way Bill website, the Goods and Services Tax Suvidha Provider, an Android app, and SMS. The Ministry of Finance developed the SMS service primarily for the benefit of small taxpayers who struggle to establish technical equipment. This post examines how to generate an e-way bill via SMS. However, please note that the generation of GST e-way bill is easy but a one-time password (OTP) verification might be applicable. You are requested to use the OTP within the given time limit, failing which a new OTP shall be generated. How to Make an E-Way Bill by SMS? SMS eWay Bill is easy if you know the procedure. However, you need to follow the process in a step-by-step approach. At the same time, experts reveal that you must be a little tech-savvy to continue with the procedure that needs to be followed as per the New GST Registration process. SMS eWay bill Generation The request is in the following SMS format:  Date of EWBL. Send it to 7738299899.  Example: On December 6, 2023, Mr. ANIL  of Bangalore, Karnataka, requests a list of the eway invoices that other parties generated about him. Mr. ANIL needs to write in the following draft SMS: “EWBL 12/06/2024.” You must send this SMS to the number “7738299899.” If there are no mistakes, the GSTIN immediately receives the following message as a response: EWB_NO: – supply From: -To: – for HSN: – of Value: – ; EWB_NO: – supply From: -To: – for HSN: – of Value: – ; EWB_NO: – supply From: -To: – for HSN: – of Value: – . and so on… up to 10 numbers Activating the SMS E-Way Bill Generator Online The taxpayers must first enrol their mobile number on the GST e-way bill login before they may begin to interact. Only mobile numbers listed on the website for a specific GSTIN: https://www.gst.gov.in/ are enabled by the system and are responsive. Step 1: Log in to the Portal To access the e-way bill login, the Taxpayer or the carrier must access it and log in using their details. Step 2: Register a Mobile Number Follow the instructions below to enable SMS eWay bill generation on mobile. You can print an e-way bill statement through SMS once the mobile phone has been validated and enrolled. FAQs How do I generate my EWAY bill from my phone? Using the browser on your phone, go to the mobile-friendly EWay Bill website (https://ewaybillgst.gov.in) and log in with your GSTIN credentials. This is the first choice. The website needs to be mobile-friendly. Alternatively, you can send the message EWBL Date to 7738299899 via SMS if you’ve registered your mobile number for SMS EWay Bill production on the EWay Bill portal (needs prior computer access). Replace Date with the actual date of goods movement in DD/MM/YYYY format. An SMS including the QR code and EWay Bill number will be sent to you as a confirmation. Is there any mobile app for the e-way bill? Both registered taxpayers and transporters can sign up for the e-way billing service using the GEN GST E-WayBill android app. Users may create, import/export, cancel, print, auto-filter, and reject e-way bills all with this one mobile app.

A group of people come together to form a company to achieve a specific purpose. A company is usually established to earn profits and is commercial in nature. An application must be filed with the Registrar of Companies (ROC) along with certain documents to register a company. One crucial document required to be submitted to the ROC while applying for registration is the company’s Memorandum of Association (MoA). A Memorandum of Association (MOA) in company law is considered the Constitution or Charter of an incorporated company, as it contains all its basic legal details like name, registered address, business objective, liability, and subscription. The entire document is drafted in a specific format on a stamp paper of appropriate value, later stamped and notarised by a public notary. Adhering to the format of MOA is extremely crucial to maintain its legal validity and ensure successful registration with the Registrar of Companies (ROC). What is MoA? An MoA or Memorandum of Association in company law is one of the most significant legal draftings of an incorporated company. It is popularly known as its “Constitution” or “Charter” as it contains all its legal and foundational details recorded with the ROC during the company registration process. Primarily these details include the name, registered office address, objective of establishment, liability of the owners, capital of the company, and name of the nominee, if applicable.The Memorandum of Association (MoA) draft is typically drafted by authorized directors of the company on stamp paper and requires the signature of all shareholders for validity. It’s crucial to note that individuals who do not sign the MoA won’t be recognized as shareholders under any circumstances. To ensure legal acceptance, the document must undergo a stamping and notarization process. This involves all shareholders signing the MoA in the presence of a public notary and two witnesses. The notary then affixes a stamp, making the document legally valid. Additionally, a stamp duty, which is determined by the State Government, must be paid to complete the process. A Memorandum of Association (MoA) represents the charter of the company. It is a legal document prepared during a company’s formation and registration process. It defines the company’s relationship with shareholders and specifies the objectives for which the company has been formed. The company can undertake only those activities mentioned in the Memorandum of Association.  As such, the MoA lays down the boundary beyond which the company’s actions cannot go. When the company’s actions are beyond the boundary of the MoA, such actions will be considered ultra vires and thus void. The MoA is a foundation upon which the company is established. The company’s entire structure is written down in a detailed manner in the MoA.   The Memorandum of Association is a public document. Any person can get the MoA of the company by paying the prescribed fees to the ROC. Thus, it helps the shareholders, creditors and any other person dealing with the company to know the basic rights and powers of the company before entering into a contract with it. Also, the contents of the MoA help by the prospective shareholders make the right decision while considering investing in the company. MoA must be signed by at least 2 subscribers in the case of a private limited company and 7 members in the case of a public limited company. Format of Memorandum of Association Section 4(6) of the Companies Act, 2013 (‘Act’) states that the format of an MoA will be as specified in Table A to Table E of Schedule 1 of the Act. Every company needs to select the appropriate format provided in Table A to E depending on its business type. The different formats provided in Act are as follows: Table A – It is applicable to companies with a share capital. Table B – It is applicable to a company limited by guarantee but does not have a share capital. Table C – It is applicable to a company limited by guarantee having a share capital. Table D – It is applicable to an unlimited company but does not have a share capital. Table E – It is applicable to an unlimited company with a share capital. The MoA should be numbered, printed and divided into paragraphs. The subscribers of the company must sign the MoA. Legal Framework & Key Provisions of MOA under the Companies Act Key Sections Detailed Provisions Section 3 A company may be formed for any lawful purpose by the requisite number of shareholders after subscribing their name/s to the Memorandum of Association. Section 4 MOA of a company must include crucial information such as the company’s name, the registered office address, the company’s objectives, the liability clause, and details about its capital structure. Section 7 Outlines the process of drafting, submitting, and registering the MOA with the ROC during the Company Incorporation process Section 13 Section 13 of the Companies Act mentions the process for altering the MOA. Companies may need to amend their MOA due to changes in name, business objectives, alterations in the capital structure, or shifts in the registered office. The section provides a legal framework and processes for such modifications, Significance of MOA in Company Registration & Governance Company Registration: The registration of a company is not possible without a valid and accurately drafted Memorandum of Association. The MOA is one of the documents that is submitted with the application for company registration. When the application reaches the Registrar of Companies, he not only registers the name of the company but also its Memorandum of Association. Company Changes: You cannot alter or change any foundational detail of the company without appropriately altering the MOA. For instance, if you are looking forward to changing the registered office address of the company, the application filed for the same to the ROC will be supported by an altered or modified copy of the MOA consisting of the new registered address. Upon receiving the application, the ROC will not only change the address but also update the MOA registered with it. Enhances Credibility: The MOA of a company registered with the ROC, is a document that can

Income Tax Appellate Tribunal(ITAT) came into existence to reduce the traffic of cases in the High Courts in India. The Income Tax Appellate Tribunal hears income tax appeals from taxpayers against orders passed by the Income Tax Authorities. The Income Tax Appellate Tribunal was established in January 1941 and has 63 benches across India.  Income Tax Appellate Tribunal (ITAT) is a quasi-judicial authority to file appeals against the orders of income tax authorities. A tax appeal can be filed by a taxpayer who does not agree with the assessment order or any other order, passed by an income-tax authority. An appeal before the ITAT is generally filed by the taxpayer to contest any order passed by the Commissioner of Income-tax(Appeals). Similarly, an income-tax department can also file an appeal against any order passed by the Commissioner of Income-tax(Appeals) before the ITAT What is Income Tax Appellate Tribunal? (ITAT) The income tax Appellate Tribunal is a quasi judicial body that hears income tax appeals from Taxpayers, who do not agree with any order passed by the Income Tax Authority. ITAT also, hears appeals from the Income Tax Authorities against the order passed by the subordinate Income Tax Authorities. It was set up in January 1941 and specialized in dealing with matters relating to direct taxes. The ITAT functions under the regulation of the jurisdictional High Court and is assistant to the High Court. The ITAT is also the final fact-finding authority, and its decisions are final on factual matters. The ITAT consists of different benches for different regions, each having an accountant member and a judicial member. The President of the ITAT constitutes a bench from among the members of the ITAT. In some cases, a special bench with three or more members may be constituted to dispose of income tax appeals. What are the Functions of ITAT? The primary function of the Income Tax Appellate Tribunal is to hear income tax appeals from taxpayers and the income tax authorities; it is the second forum after the Commissioner of Income Tax. The orders passed by the ITAT are final unless a substantial question of law arises for determination by the High Court. The ITAT is headed by a President, who is appointed by the Central Government. The ITAT aims to provide speedy and inexpensive justice to taxpayers and the revenue department. What are the powers of the ITAT? Power to restore the appeal: The ITAT can recall any order passed by it if it is satisfied that it was passed under a mistake of fact or law or in ignorance of any material fact. Power to recall the Order: The ITAT can recall the order if it is believed that there was enough cause for the non-appearance of the appellant or his authorized representative. Power of Remand: The ITAT can remand a case to the income tax authority for fresh adjudication or further inquiry if it considers it necessary or expedient for the ends of justice. Power to restore ex-parte order: The ITAT can restore an ex-parte order passed by it, if it is believed that there was sufficient cause for the absence of the party when the order was passed. Power of Rectification: The ITAT can rectify any mistake apparent from the record in any order passed by it, either on its own motion or on an application made by any party. Power to punish for contempt: The Income Tax Appellate Tribunal has the power to punish for contempt of its orders under the Contempt of Courts Act 1971. Which are the Appealable Orders? The orders passed by the Assessing Officer. Any Penalty order passed by the Commissioner The orders passed by the Commissioner of Income Tax (Appeals) [CIT(A)] The orders passed by the Assessing Officer as per the directions of the Dispute Resolution Panel(DRP) Any orders passed by the jurisdictional Commissioner. Application for a stay on recovery of demands of tax. Any other Applications for recall of orders. Monetary Limits Applicable to the Filing of Appeals The Central Board of Direct Taxes (CBDT) can issue orders, instructions or directions to the income-tax authorities. The CBDT can also fix the monetary limits to regulate the filing of appeal or application or reference to the ITAT, jurisdictional High Court or Supreme Court. The CBDT vide instruction no. 17/2019 dated 8 August 2019 has fixed the monetary limit for filing appeals by the income tax department before the ITAT, High Courts or Supreme Courts which as follows: Before the ITAT – Rs.50 lakh. Before the High Court – Rs.1 crore. Before the Supreme Court – Rs.2 crore. The monetary limits are for the tax effect in a particular case. ‘Tax effect’ refers to the difference between the tax on the assessed income and tax on the income without the assessment adjustments, which is also called the returned income. An Assessing Officer should determine the tax effect for each assessment year for a taxpayer. Though the above are the monetary limits for filing appeals, one should check the merits of the case before submitting a request. How to file an appeal before the ITAT? Prepare a form of appeal in Form No. 36 and a form of memorandum of cross-objections in Form No. 36A. You can download these forms from the ITAT website or obtain them from the ITAT registry. Pay the prescribed fee for filing the appeal. The fee depends on the amount of tax disputed and whether you are an individual or a company. You can pay the fee by demand draft or online through the ITAT website. Submit four copies of the memorandum of appeal, statement of facts, fee receipt, and other relevant documents to the ITAT registry within 60 days from the date of receipt of the order appealed against. You must also serve a copy of the appeal and documents to the respondent, i.e., the Commissioner of Income Tax (Appeals) whose order is challenged. After verifying your appeal, the ITAT will assign a number to it and notify you of the date and