July 2024


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Section 4 – Arbitration And Conciliation Act, 1996

Arbitration And Conciliation Act, 1996 / /

Waiver of right to object A party who knows that— (a)   any provision of this Part from which the parties may derogate, or (b)   any requirement under the arbitration agreement, has not been complied with and yet proceeds with the arbitration without stating his objection to such non-compliance without undue delay or, if a time limit is provided for stating that objection, within that period of time, shall be deemed to have waived his right to so object.

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Section 3 – Arbitration And Conciliation Act, 1996

Arbitration And Conciliation Act, 1996 / /

Receipt of written communications (1) Unless otherwise agreed by the parties,— (a)   any written communication is deemed to have been received if it is delivered to the addressee personally or at his place of business, habitual residence or mailing address, and (b)   if none of the places referred to in clause (a) can be found after making a reasonable inquiry, a written communication is deemed to have been received if it is sent to the addressee’s last known place of business, habitual residence or mailing address by registered letter or by any other means which provides a record of the attempt to deliver it. (2) The communication is deemed to have been received on the day it is so delivered. (3) This section does not apply to written communications in respect of proceedings of any judicial authority.

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Section 2 – Arbitration And Conciliation Act, 1996

Arbitration And Conciliation Act, 1996 / /

Definitions (1) In this Part, unless the context otherwise requires,— (a)   “arbitration” means any arbitration whether or not administered by permanent arbitral institution; (b)   “arbitration agreement” means an agreement referred to in section 7; (c)   “arbitral award” includes an interim award; [(ca)   “arbitral institution” means an arbitral institution designated by the Supreme Court or a High Court under this Act;] (d)   “arbitral Tribunal” means a sole arbitrator or a panel of arbitrators; [(e)   “Court” means— (i)   in the case of an arbitration other than international commercial arbitration, the principal Civil Court of original jurisdiction in a district, and includes the High Court in exercise of its ordinary original civil jurisdiction, having jurisdiction to decide the questions forming the subject-matter of the arbitration if the same had been the subject-matter of a suit, but does not include any civil court of a grade inferior to such principal Civil Court, or any Court of Small Causes; (ii)   in the case of international commercial arbitration, the High Court in exercise of its ordinary original civil jurisdiction, having jurisdiction to decide the questions forming the subject-matter of the arbitration if the same had been the subject-matter of a suit, and in other cases, a High Court having jurisdiction to hear appeals from decrees of courts subordinate to that High Court;] (f)   “international commercial arbitration” means an arbitration relating to disputes arising out of legal relationships, whether contractual or not, considered as commercial under the law in force in India and where at least one of the parties is— (i)   an individual who is a national of, or habitually resident in, any country other than India; or (ii)   a body corporate which is incorporated in any country other than India; or (iii)   [***] an association or a body of individuals whose central management and control is exercised in any country other than India; or (iv)   the Government of a foreign country; (g)   “legal representative” means a person who in law represents the estate of a deceased person, and includes any person who intermeddles with the estate of the deceased, and, where a party acts in a representative character, the person on whom the estate devolves on the death of the party so acting; (h)   “party” means a party to an arbitration agreement. [(i)   “prescribed” means prescribed by rules made under this Act; (j)   “regulations” means the regulations made by the Council under this Act.] Scope. (2) This Part shall apply where the place of arbitration is in India : [Provided that subject to an agreement to the contrary, the provisions of sections 9, 27 and [clause (b)] of sub-section (1) and sub-section (3) of section 37 shall also apply to international commercial arbitration, even if the place of arbitration is outside India, and an arbitral award made or to be made in such place is enforceable and recognised under the provisions of Part II of this Act.] (3) This Part shall not affect any other law for the time being in force by virtue of which certain disputes may not be submitted to arbitration. (4) This Part except sub-section (1) of section 40, sections 41 and 43 shall apply to every arbitration under any other enactment for the time being in force, as if the arbitration were pursuant to an arbitration agreement and as if that other enactment were an arbitration agreement, except insofar as the provisions of this Part are inconsistent with that other enactment or with any rules made thereunder. (5) Subject to the provisions of sub-section (4), and save insofar as is otherwise provided by any law for the time being in force or in any agreement in force between India and any other country or countries, this Part shall apply to all arbitrations and to all proceedings relating thereto. Construction of references. (6) Where this Part, except section 28, leaves the parties free to determine a certain issue, that freedom shall include the right of the parties to authorise any person including an institution, to determine that issue. (7) An arbitral award made under this Part shall be considered as a domestic award. (8) Where this Part— (a)   refers to the fact that the parties have agreed or that they may agree, or (b)   in any other way refers to an agreement of the parties, that agreement shall include any arbitration rules referred to in that agreement. (9) Where this Part, other than clause (a) of section 25 or clause (a) of sub-section (2) of section 32, refers to a claim, it shall also apply to a counter-claim, and when it refers to a defence, it shall also apply to a defence to that counter-claim.  

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Section 1 – Arbitration And Conciliation Act, 1996

Arbitration And Conciliation Act, 1996 / /

Short title, extent and commencement (1) This Act may be called the Arbitration and Conciliation Act, 1996. (2) It extends to the whole of India : [***] [Explanation.—In this sub-section, the expression “international commercial conciliation” shall have the same meaning as the expression “international commercial arbitration” in clause (f) of sub-section (1) of section 2, subject to the modification that for the word “arbitration” occurring therein, the word “conciliation” shall be substituted.] (3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.

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THE SCHEDULE- Apprentices Act, 1961

Apprentices Act, 1961 / /

In the Workmen’s Compensation Act, 1923 (1)   in section 2,— (a)   for clause (e), substitute— ‘(e)   “employer” means an employer as defined in the Apprentices Act, 1961, who has engaged one or more apprentices,’; (b)   omit clause (k); (c)   for clause (m), substitute— ‘(m)   “wages” means the stipend payable to an apprentice under section 13(1) of the Apprentices Act, 1961,’; (d)   for clause (n), substitute— ‘(n)   “workman” means any person who is engaged as an apprentice as defined in the Apprentices Act, 1961, and who in the course of his apprenticeship training is employed in any such capacity as is specified in Schedule II.’ ; (2)   omit section 12; (3)   omit section 15; (4)   omit the proviso to section 21(1 ); (5)   omit the words “or a registered Trade Union” in section 24; (6)   omit clause (d) in section 30(1); (7)   omit clauses (vi), (xi), (xiii), (xvii), (xviii), (xx), (xxii), (xxiv), (xxv), (xxvi) and (xxxii) in Schedule II.

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Section 37 – Apprentices Act, 1961

Apprentices Act, 1961 / /

Power to make rules (1) The Central Government may, after consulting the Central Apprenticeship Council, by notification in the Official Gazette, make rules for carrying out the purposes of this Act. [(1A) The powers to make rules under this section shall include the power to make such rules or any of them retrospectively from a date not earlier than the date on which this Act received the assent of the President, but no such retrospective effect shall be given to any such rule so as to prejudicially affect the interests of any person to whom such rule may be applicable.] (2) Rules made under this Act may provide that a contravention of any such rule shall be punishable with fine which may extend to fifty rupees. (3) Every rule made under this section shall be laid as soon as may be after it is made before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session [or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid], both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so however that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule;

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Is Multiple filing of form dir 3 kyc allowed ?

learn / /
Multiple filing of form dir 3 kyc online 1

Application for surrender of DIN in e-form DIR-5 can be filed for any reason such as DIN is unused and not intended for future reference also or multiple DINs are allotted to the same person or DIN the holder is no more/has become of unsound mind or insolvent etc. eForm DIR-5 is required to be filed pursuant to Section 153 of the Companies Act, 2013 & Rule 11 (f) of Companies (Appointment and Qualification of Directors) Rules, 2014. According to Section 153 of the Companies Act, 2013 every individual who is intending to be appointed as director of a company shall make an application for allotment of DirectorIdentification Number to the Central Government in such form along with fees. According to Rule 11 (f) of Companies (Appointment and Qualification of Directors) Rules, 2014 application made in Form DIR-5 by the DIN holder to surrender his or her DIN along with the declaration that he has never been appointed as a director in any company and the said DIN has never been used for filing any document with any authority, the Central Government may deactivate such DIN. Latest Update in Form DIR-3 KYC Under MCA Important Update by MCA – “DIN holders of DINs marked as ‘Deactivated’ due to non-filing of DIR-3KYC/DIR-3 KYC-Web and those Companies whose compliance status has been marked as “ACTIVE non-compliant” due to non-filing of Active Company Tagging Identities and Verification (ACTIVE) e-form are encouraged to become compliant once again in pursuance of the General Circular No. 11 dated 24th March 2020 & General Circular No.12 dated 30th March 2020 and file DIR-3KYC/DIR-3KYC-Web/ACTIVE as the case may be between 1st April 2020 to 30th September 2020 without any filing fee of INR 5000/INR 10000 respectively.” Who Needs to File e-Form DIR 3 KYC? As per MCA recent announcement, any director who was allotted a DIN by or on 31st March 2018 and whose DIN is in approved status, will have to submit his/her KYC details to the MCA. Further, this procedure is mandatory for the disqualified directors too. From the Financial Year 2019-20 onwards, it is mandatory for every director who has been allotted a DIN on or before the end of the financial year and whose DIN is in approved status, will have to file form DIR-3 KYC before 30th September of the immediately next financial year. For example– For the Financial Year 2022-23, the directors having DIN or Director Partner Identification Number (DPIN) and the directors allotted with a DIN/DPIN by 31st March 2023, need to file the e-Form DIR-3 KYC before 30th September 2023. There are two types of e-Form DIR-3 KYC, which are as follows: DIR-3 KYC – Any director who is filing e-Form DIR-3 KYC for the first time after allotment of DIN or whose details are required to be updated/changed must file this form. DIR-3 KYC (Web) – Any director who has already filed the e-Form DIR-3 KYC/DIR-3 KYC (Web) in the previous year can file this form when there is no change in his/her KYC details. In this e-Form, the basic details of the director will be pre-filled from the MCA data and, thus, cannot be changed.  What is the due date for Filing DIR-3 KYC? The last date for filing of Director KYC for the Financial Year 2023-24 (ending on 31st March 2024) is 30th September 2024. However, the Director KYC can be filed on or after 1st April 2024 and until 30th September 2024. If the Annual Filing of the DIN KYC is not completed within the due date, then the status of the DIN is changed to Deactivated. A deactivated DIN primarily restricts the director’s ability to act as a director.Every DIN holder whose DIN has been deactivated due to non-filing of DIR-3 KYC must file an eform known as DIR-3 KYC or perform KYC through the web service along with the applicable fee. Once the form (DIR-3 KYC) is filed, it is approved on an STP basis, and the system will automatically reactivate the DIN. Non-compliant DINs’ status would remain ‘Deactivated due to Non-filing of DIR-3 KYC.’ However, please note that filing of DIN KYC after its due date attracts an additional government fee of Rs. 5000/-. Documents required for filing e-Form DIR-3 KYC Permanent address proof, such as Voter’s ID, driving license or PAN card.  Present address proof, such as utility bills not older than 2 months, rental agreement, etc. Aadhaar card. Passport. Other optional documents. Apart from the above documents mentioned above, please keep the following things ready: Digital Signature Certificate (DSC) of the director filing the form (applicant). DSC, membership number, certificate of practise number from a practising professional, such as CA, CS, or Cost Accountant.  Step-by-step guide to file e-Form DIR-3 KYC Step 1: Login to MCA website Login to the MCA website by clicking ‘Sign In/Sign Up’ button on the homepage. If you have not registered on the MCA website, you can register by clicking the ‘Register’ button, entering the required details and logging in by entering the User ID and password. Step 2: Enter the mobile number and email After logging into the MCA website, go to ‘MCA Services’ tab, then ‘Company e-Filing’, ‘DIN Related Filings’ and click ‘Form DIR-3 KYC’ or ‘Form DIR-3 KYC Web’. On the form, the director must enter the DIN number, mobile number and email. OTP will be sent to mobile number and email. Enter the OTP and click on ‘Next’.  Step 3: Enter the details in the DIR-3 KYC Form The director has to enter the below details on the next page: Name Father’s name Nationality Date of birth Gender PAN number Mobile number OTP sent to mobile number Email ID OTP sent to email ID Aadhaar number Permanent residential address Present residential address If the director is filling e-Form DIR-3 KYC (Web), the above details will be pre-filled. The details which are not pre-filled will have to be filled by the director. Note: It is mandatory to declare Permanent Account Number (PAN). After entering PAN details, director will have to click on the ‘Verify income-tax PAN’ button. The system will verify the

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Tatkal Passport

learn / /
tatkal passport

A passport is a crucial document for any citizen traveling to a foreign country. In urgent situations, applicants can apply for a ‘Tatkal Passport,’ which is processed quickly and issued within a few days. While the document requirements and application process are largely the same as for regular passports, applicants may need to submit a few added documents under the Tatkal scheme.  Tatkal applications can be made for both reissued and new passports. Earlier, a Verification Certificate from a Gazetted officer was required, but this requirement has been removed, simplifying the process for emergencies.  Tatkal passport applications must be submitted online through the Passport Seva Portal. Applicants are required to attend a personal interview for document verification. Once the documents are verified and the passport is ‘Granted,’ it can be dispatched within a day’s time. What is a Tatkal Passport ? A Tatkal Passport refers to a specialised application scheme designed to expedite the passport issuance process in India. It serves as a more convenient alternative, allowing applicants to acquire a passport more swiftly than the typically time-consuming procedure. In situations where an unforeseen foreign trip arises, the absence of a passport can pose challenges. Concerns about the lengthy and intricate passport application process in India may add to the apprehension. However, there’s no need to be daunted, as the Ministry of External Affairs (MEA) has introduced the Tatkal Passport mechanism to facilitate faster passport acquisition for applicant Documents Required For Tatkal Passport Voter ID Aadhaar Card Ration Card Certificate of OBC/SC/ST Arms Licence PAN Card Gas Bill Property Documents Birth Certificate Service Identification  Pension Documents Student’s Identity Card from a recognised institution Kisan Passbook Post Office Passbook Bank Passbook Tatkal Passport Eligibility Criteria—Who Can Apply For Tatkal Passport? Any person who is over 18 can apply for a Tatkal passport by submitting at least three of the documents specified in the list of documents required for the Tatkal passport. Applicants under 18 can submit at least two of the listed documents. However, the Regional Passport Office (RPO) has the authority to decide whether someone should receive a Tatkal Passport. This scheme applies to people who fall into one of the following categories.  Tatkal Passport Ineligibility The Tatkal passport scheme is made to only serve the genuine urgent needs of individuals who need their passports due to some unforeseen travel requirements. Any misuse of the scheme without a valid reason just to bypass the regular process will not be entertained.  The following categories are not eligible for obtaining a Tatkal passport: Individuals who get deported from another country to India Indian Descent or applicants born abroad to parents who are Indian Residents of India who receive their citizenship as per the naturalisation or registration A person getting repatriated to India from another country Individuals needing to change their name on the passport Residents from the J&K (Jammu & Kashmir) and Nagaland Indian citizens who are Naga natives but living somewhere outside Nagaland Minors who are Nagaland residents Minors with single-parent Applicants who need short-validity passport renewal Applicants who change their sex or appearance (This doesn’t include changing your personal credentials like the signature) How To Apply For A Tatkal Passport Online? Step 1: Visit the official Passport Seva portal. Step 2: Register to create your account, then use your credentials to log in. Step 3: Choose between Fresh or Reissuance of Passport. Step 4: Select “Tatkal” as the type of scheme. Step 5: Download the form and duly fill it out with accurate information, such as name, family, employment, etc. Step 6: Submit the filled-out application online along with the requested payment. Step 7: Download the receipt and schedule your appointment at the local PSK or Passport Seva Kendra. FAQs How can I apply for a Tatkaal passport? Applying for a Tatkaal passport no longer requires a Verification Certificate from a Gazetted Officer. The necessary documents are specified in G.S.R. 939(E) dated 16 December 2019. Applicants over 18 must submit any three documents from the List of Acceptable Documents, while those under 18 must submit any two.  What are the processing benefits of a Tatkaal passport application? A Tatkaal application is not just for early appointments but also ensures faster processing. It includes post (police) verification and a separate print queue, leading to quicker passport dispatch within one day to three days of the PSK visit, compared to the longer processing times for Normal applications. 

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eway bill gst rules compliance

Goods & Service Tax / /
eway bill gst rules compliance

The full form of eWay bill is electronic way bill. The GST eWay Bill is the key document used to track goods being transported as part of the Goods and Services Tax system. Currently an eWay bill can be easily generated online on the GST Portal and the process is governed by the e-Way Bill rules. An e-Way Bill has to be generated by any GST-registered entity supplying, receiving or transporting goods under the Goods and Services Tax regime. What is an eWay Bill? EWay Bill is an Electronic Way bill for movement of goods to be generated on the eWay Bill Portal. A GST registered person cannot transport goods in a vehicle whose value exceeds Rs. 50,000 (Single Invoice/bill/delivery challan) without an e-way bill that is generated on ewaybillgst.gov.in.  Alternatively, Eway bill can also be generated or cancelled through SMS, Android App and by site-to-site integration through API entering the correct GSTIN of parties. Validate the GSTIN with the help of the GST search tool before using it.  When an eway bill is generated, a unique Eway Bill Number (EBN) is allocated and is available to the supplier, recipient, and the transporter. When Should an e-Way Bill be Generated? Generating e-Way bill is mandatory if the value of goods being transported exceeds Rs. 50,000. If the value of goods being transported is less than Rs. 50,000, creation of eWay bill is optional. E-way bill is also mandatory if the supplier is not GST-registered but the receiver is GST-registered. The GST registered person is required to ensure compliance in such cases. If the supplier has not generated the eWay bill, the transporter is required to generate the same irrespective of whether the mode of transport is road, air or water. When Should eWay Bill be issued? eWay bill will be generated when there is a movement of goods in a vehicle/ conveyance of value more than Rs. 50,000 (either each Invoice or in aggregate of all invoices in a vehicle/conveyance)  – In relation to a ‘supply’ For reasons other than a ‘supply’ ( say a return) Due to inward ‘supply’ from an unregistered person For this purpose, a supply may be either of the following: A supply made for a consideration (payment) in the course of business A supply made for a consideration (payment) which may not be in the course of business A supply without consideration (without payment)In simpler terms,  the term ‘supply’ usually means a: Sale – sale of goods and payment made Transfer – branch transfers for instance Barter/Exchange – where the payment is by goods instead of in money Therefore, eWay Bills must be generated on the common portal for all these types of movements. For certain specified Goods, the eway bill needs to be generated mandatorily even if the value of the consignment of Goods is less than Rs. 50,000: Inter-State movement of Goods by the Principal to the Job-worker by Principal/ registered Job-worker Inter-State Transport of Handicraft goods by a dealer exempted from GST registration The transporters need not generate the Eway bill (as Form EWB-01 or EWB-02) where all the consignments in the conveyance Individually(single Document**) is less than or equal to Rs 50,000 BUT In Aggregate (all documents** put together) exceeds Rs 50,000 **Document means Tax Invoice/Delivery challan/Bill of supply Unregistered Transporters will be issued Transporter ID on enrolling on the e-way bill portal after which Eway bills can be generated. Who When Part Form Every Registered person under GST Before movement of goods Fill Part A Form GST EWB-01 Registered person is consignor or consignee (mode of transport may be owned or hired) OR is recipient of goods Before movement of goods Fill Part B Form GST EWB-01 Registered person is consignor or consignee  and goods are handed over to transporter of goods Before movement of goods Fill Part B  The registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 Transporter of goods Before movement of goods    Generate e-way bill on basis of information shared by the registered person in Part A of FORM GST EWB-01 An unregistered person under GST and recipient is registered Compliance to be done by Recipient as if he is the Supplier.    1. If the goods are transported for a distance of fifty kilometers or less, within the same State/Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. 2. If supply is made by air, ship or railways, then the information in Part A of FORM GST EWB-01 has to be filled in by the consignor or the recipient Cases when eWay bill is Not Required The mode of transport is non-motor vehicle Goods transported from Customs port, airport, air cargo complex or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by Customs. Goods transported under Customs supervision or under customs seal Goods transported under Customs Bond from ICD to Customs port or from one custom station to another. Transit cargo transported to or from Nepal or Bhutan Movement of goods caused by defence formation under Ministry of defence as a consignor or consignee Empty Cargo containers are being transported Consignor transporting goods to or from between place of business and a weighbridge for weighment at a distance of 20 kms, accompanied by a Delivery challan. Goods being transported by rail where the Consignor of goods is the Central Government, State Governments or a local authority. Goods specifed as exempt from E-Way bill requirements in the respective State/Union territory GST Rules. Transport of certain specified goods- Includes the list of exempt supply of goods, Annexure to Rule 138(14), goods treated as no supply as per Schedule III, Certain schedule to Central tax Rate notifications How to generate eWay Bill on portal E-Way Bill and the e-way bill number can be generated on the e-Way Bill Portal.  SMS e-way bill generation on mobile You

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