September 22, 2024

Section 47 – Code of Criminal Procedure, 1973

Search of place entered by person sought to be arrested (1) If any person acting under a warrant of arrest, or any police officer having authority to arrest, has reason to believe that the person to be arrested has entered into, or is within, any place, any person residing in, or being in charge of, such place shall, on demand of such person acting as aforesaid or such police officer, allow him free ingress thereto, and afford all reasonable facilities for a search therein. (2) If ingress to such place cannot be obtained under sub-section (1), it shall be lawful in any case for a person acting under a warrant and in any case in which a warrant may issue, but cannot be obtained without affording the person to be arrested an opportunity of escape, for a police officer to enter such place and search therein, and in order to effect an entrance into such place, to break open any outer or inner door or window of any house or place, whether that of the person to be arrested or of any other person, if after notification of his authority and purpose, and demand of admittance duly made, he cannot otherwise obtain admittance : Provided that, if any such place is an apartment in the actual occupancy of a female (not being the person to be arrested) who, according to custom, does not appear in public, such person or police officer shall, before entering such apartment, give notice to such female that she is at liberty to withdraw and shall afford her every reasonable facility for withdrawing, and may then break open the apartment and enter it. (3) Any police officer or other person authorised to make an arrest may break open any outer or inner door or window of any house or place in order to liberate himself or any other person who, having lawfully entered for the purpose of making an arrest, is detained therein.

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Section 46 – Code of Criminal Procedure, 1973

Arrest how made (1) In making an arrest the police officer or other person making the same shall actually touch or confine the body of the person to be arrested, unless there be a submission to the custody by word or action: [Provided that where a woman is to be arrested, unless the circumstances indicate to the contrary, her submission to custody on an oral intimation of arrest shall be presumed and, unless the circumstances otherwise require or unless the police officer is a female, the police officer shall not touch the person of the woman for making her arrest.] (2) If such person forcibly resists the endeavour to arrest him, or attempts to evade the arrest, such police officer or other person may use all means necessary to effect the arrest. (3) Nothing in this section gives a right to cause the death of a person who is not accused of an offence punishable with death or with imprisonment for life. [(4) Save in exceptional circumstances, no woman shall be arrested after sunset and before sunrise, and where such exceptional circumstances exist, the woman police officer shall, by making a written report, obtain the prior permission of the Judicial Magistrate of the first class within whose local jurisdiction the offence is committed or the arrest is to be made.]

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Section 45 – Code of Criminal Procedure, 1973

Protection of members of the Armed Forces from arrest (1) Notwithstanding anything contained in sections 41 to 44 (both inclusive), no member of the Armed Forces of the Union shall be arrested for anything done or purported to be done by him in the discharge of his official duties except after obtaining the consent of the Central Government. (2) The State Government may, by notification, direct that the provisions of sub-section (1) shall apply to such class or category of the members of the Force charged with the maintenance of public order as may be specified therein, wherever they may be serving, and thereupon the provisions of that sub-section shall apply as if for the expression “Central Government” occurring therein, the expression “State Government” were substituted. STATE AMENDMENTS ASSAM ■   Sub-section (2)     Sub-section (2) is to be read as under :     (2) The State Government may, by notification, direct that the provisions of sub-section (1) shall apply— (a)   to such class or category of the members of the Forces charged with the maintenance of public order, or (b)   to such class or category of other public servants [not being persons to whom the provisions of sub-section (1) apply] charged with the maintenance of public order, as may be specified in the notification, wherever they may be serving, and thereupon the provisions of that sub-section shall apply as if for the expression “Central Government” occurring therein, the expression “State Government” was substituted – vide Assam Act No. 3 of 1980. COMMENTS Immunity to members of Armed Forces – When a member of the Armed Forces of the Union is deputed for the protection of public property in a State or for other such purposes, it may happen that one or more persons may do or attempt to do something in regard to which such member may be called upon to take action. Such action may expose him to the possibility of being arrested and prosecuted by the police. To meet such or similar situations, a qualified protection has been given to such member requiring the previous consent of the Central Government for the arrest of any such member. It has also been provided that the immunity granted to members of Armed forces of the Union could also be extended to specific categories of members of the Forces charged with the maintenance of public order in the States if the concerned State Government so desires.

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Section 44 – Code of Criminal Procedure, 1973

Arrest by Magistrate (1) When any offence is committed in the presence of a Magistrate, whether Executive or Judicial, within his local jurisdiction, he may himself arrest or order any person to arrest the offender, and may thereupon, subject to the provisions herein contained as to bail, commit the offender to custody. (2) Any Magistrate, whether Executive or Judicial, may at any time arrest or direct the arrest, in his presence, within his local jurisdiction, of any person for whose arrest he is competent at the time and in the circumstances to issue a warrant.  

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Section 43 – Code of Criminal Procedure, 1973

Arrest by private person and procedure on such arrest (1) Any private person may arrest or cause to be arrested any person who in his presence commits a non-bailable and cognizable offence, or any proclaimed offender, and, without unnecessary delay, shall make over or cause to be made over any person so arrested to a police officer, or, in the absence of a police officer, take such person or cause him to be taken in custody to the nearest police station. (2) If there is reason to believe that such person comes under the provisions of section 41, a police officer shall re-arrest him. (3) If there is reason to believe that he has committed a non-cognizable offence, and he refuses on the demand of a police officer to give his name and residence, or gives a name or residence which such officer has reason to believe to be false, he shall be dealt with under the provisions of section 42; but if there is no sufficient reason to believe that he has committed any offence, he shall be at once released.

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Section 42 – Code of Criminal Procedure, 1973

Arrest on refusal to give name and residence (1) When any person who, in the presence of a police officer, has committed or has been accused of committing a non-cognizable offence refuses, on demand of such officer, to give his name and residence or gives a name or residence which such officer has reason to believe to be false, he may be arrested by such officer in order that his name or residence may be ascertained. (2) When the true name and residence of such person have been ascertained, he shall be released on his executing a bond, with or without sureties, to appear before a Magistrate if so required : Provided that, if such person is not resident in India, the bond shall be secured by a surety or sureties resident in India. (3) Should the true name and residence of such person not be ascertained within twenty-four hours from the time of arrest or should he fail to execute the bond, or, if so required, to furnish sufficient sureties, he shall forthwith be forwarded to the nearest Magistrate having jurisdiction.

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GSTR-1

GSTR-1

The Goods and Service Tax puts forth several types of forms for taxpayers to file returns. These forms are classified based on the returns filing frequency and type of transaction undertaken. What is GSTR-1? GSTR-1 is a monthly or quarterly return that should be filed by every registered GST taxpayer, except a few as given in further sections. It contains details of all outward supplies i.e sales. The return has a total of 13 sections, listed down as follows: Tables 1, 2 & 3: GSTIN, legal and trade names, and aggregate turnover in the previous year Table 4: Taxable outward supplies to registered persons (including UIN-holders) excluding zero-rated supplies and deemed exports Table 5: Taxable outward inter-state supplies to unregistered persons where the invoice value is more than Rs.2.5 lakh Table 6: Zero-rated supplies as well as deemed exports Table 7: Taxable supplies to unregistered persons other than the supplies covered in table 5 (net of debit notes and credit notes) Table 8: Outward supplies that are nil rated, exempted and non-GST in nature Table 9: Amendments to outward supplies that are taxable and reported in table 4,5 & 6 of the earlier tax periods’ GSTR-1 return (including debit notes, credit notes, refund vouchers issued during the current period) Table 10: Debit note and credit note issued to unregistered person Table 11: Details of advances received or adjusted in the current tax period or amendments of the information reported in the earlier tax period. Table 12: Outward supplies summary based on HSN codes Table 13: Documents issued during the period. Table 14: For suppliers – Reporting ECO operators’ GSTIN-wise sales through e-commerce operators on which e-commerce operators are liable to collect TCS u/s 52 or liable to pay tax u/s 9(5) of the CGST Act Table 14A: For suppliers – Amendments to Table 14 Table 15: For e-commerce operators – Reporting both B2B and B2C, suppliers’ GSTIN-wise sales through e-commerce operators on which e-commerce operator must deposit TCS u/s 9(5) of the CGST Act Table 15A: For e-commerce operators –Table 15A I – Amendments to Table 15 for sales to GST registered persons (B2B)Table 15A II – Amendments to Table 15 for sales to unregistered persons (B2C) Who Should File GSTR 1? GSTR 1 must be filed by every registered taxpayer. It has to be filed even if the taxpayer has had no transactions in a month.  Registered individuals who do not have to file this form include –  Taxpayers liable to collect TDS. Those liable to collect TCS. Suppliers of Online Information Database Access and Retrieval (OIDAR) services (as per Section 14 of the IGST Act). Non-resident taxable persons. Taxpayers registered under the GST composition scheme. Input Service Distributors (ISDs). Considerations While Filing GSTR – 1 You need to be a registered taxpayer under GST, and also have a 15-digit PAN-based GSTIN. You need to have detailed invoices with their unique serial numbers. You also need an OTP to verify your registered mobile number with GST. GSTR-1 due date The due dates for GSTR-1 are based on your aggregate turnover.  Businesses with sales of up to Rs.5 crore have an option to file quarterly returns under the QRMP scheme and are due by the 13th of the month following the relevant quarter. Whereas, those taxpayers who do not opt for the QRMP scheme or have a total turnover above Rs.5 crore must file the return every month on or before the 11th of the next month. For businesses with turnover Month/Quarter Due Date More than Rs.5 crore  Jan 2024 11th Feb 2024   Feb 2024 11th Mar 2024   Mar 2024 12th Apr 2024 (earlier 11th Apr 2024)*   Apr 2024 11th May 2024   May 2024 11th Jun 2024   Jun 2024 11th Jul 2024   Jul 2024 11th Aug 2024   Aug 2024 11th Sept 2024   Sept 2024 11th Oct 2024   Oct 2024 11th Nov 2024   Nov 2024 11th Dec 2024   Dec 2024 11th Jan 2025   Jan 2025 11th Feb 2025   Feb 2025 11th Mar 2025   Mar 2025 11th Apr 2025 Turnover up to Rs.5 crore (QRMP Scheme) Oct-Dec 2023 13th Jan 2024   Jan-Mar 2024 13th Apr 2024   Apr-Jun 2024 13th Jul 2024   Jul-Sept 2024 13th Oct 2024   Oct-Dec 2024 13th Jan 2025   Jan-Mar 2025 13th Apr 2025 How Can Taxpayers File GSTR 1? Step 1 – Visit the GST Portal and log in. Step 2 – Click the “Services” tab. Step 3 – Select “Returns” and then “Returns Dashboard”. Step 4 – Select the relevant Financial Year and Return Filing Period from the drop-down menus. Step 5 – Click “Search”. Step 6 – Under the first search result – “Details of outward supplies of goods or services”, select “Prepare Online”. Select “Prepare Offline” if your number of invoices is more than 500. Step 7 – Fill in the sections.  GSTR-1 late fees and penalty Name of the Act Late fees for every day of delay Maximum late fee (if the annual turnover in the previous financial year is up to Rs.1.5 crore) Maximum late fee(If the annual turnover ranges between Rs.1.5 crore and Rs.5 crore)  Maximum late fee(If the turnover is more than Rs.5 crore)  CGST Act, 2017 Rs 25 Rs 1,000 Rs 2,500 Rs 5,000 Respective SCGT Act, 2017 / UTGST Act, 2017 Rs 25 Rs 1,000 Rs 2,500 Rs 5,000 Total late fees to be paid Rs 50 Rs 2,000 Rs 5,000 Rs 10,000 The following table explains the late fee to be charged in case of nil GSTR-1 filing: Name of the Act Late fees for every day of delay Maximum late fee CGST Act, 2017 Rs 10 Rs 250 Respective SCGT Act, 2017 / UTGST Act, 2017 Rs 10 Rs 250 Total late fees to be paid Rs 20 Rs 500 FAQs Can I file GSTR-1 after the due date? Yes, you can file the GSTR-1 even after the due date. However, you have to pay a late fee based on the delayed number of days. Can I change a bill/ invoice uploaded on the GST portal? After uploading bills you can make changes multiple times. There is no restriction on changing invoices

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Section 41C – Code of Criminal Procedure, 1973

Control room at districts (1) The State Government shall establish a police control room— (a)   in every district; and (b)   at State level. (2) The State Government shall cause to be displayed on the notice board kept outside the control rooms at every district, the names and addresses of the persons arrested and the name and designation of the police officers who made the arrests. (3) The control room at the Police Headquarters at the State level shall collect from time to time, details about the persons arrested, nature of the offence with which they are charged and maintain a database for the information of the general public.

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