Documents required for GST Registration

Documents required for GST Registration

In India when businesses engaged in the distribution of commodities or supplies services have a turnover beyond Rs 20 Lakhs, then those companies are required to complete registration under GST. However, in North-eastern states and states in hilly areas, the turnover is relaxed to Rs 10 Lakhs.

GST registration documents
GST registration documents proworktree

Casual registration is made by an individual who supplies goods or provides services on a temporary basis in a province where GST bill is applicable. However, the person does not have a fixed site to operate his business. In case of Composition Dealer, small businesses or taxpayers with revenue that is less than Rs. 75 lakhs can resort to this registration. Here, manufacturers will be charged a tax at a minimal rate of 1% or 2.50% in the form of CGST and SGST. While a small business can choose Composition tax payment, whereas operators, interstate sellers, e-commerce traders are not allowed to register for this system.

Each individual who was recognized as a taxpayer before the introduction of GST is required to get registered under GST. Moreover, when a company is registered, in case the company is has been signed over to another individual, thereafter the new owner is liable to complete the registration which will be effective from the date of transfer. A business engaged in the interstate supply of goods has to register as well. The agents of the supplier are also liable to register. Input service distributor or an individual who delivers through e-commerce aggregator needs registration. Furthermore, any individual who is not currently living in India provides online information or services to an individual residing in India, has to register under GST.

Documents required for GST Registration by New Applicant

  • The PAN Card of the applicant is essential to get hold of GST certificate.
  • Identity and Address Proof of Promoters such as PAN, Passport, Aadhar card or Voters ID etc must be submitted. When the details of Promoters and/or Partners are filed, one photograph is necessary for every entered record. The file size should be 100 KB and in JPEG format only. On the basis of Constitution of Business, the following documents are required. These are-
  1. Proprietors- For proprietors, no proofs are required for validating Constitution of Business.
  2. Partnership Firm or LLP – have to submit Partnership Deed, or any Proof substantiating Constitution.
  3. Hindu Undivided Family –no proofs are required for validating Constitution of Business.
  4. Private Limited Company or Public Limited Company – Certificate of Incorporation.
  5. Society/ Club/ Trust/ AOP- Trust Deed; Registration Certificate; or any proof substantiating Constitution of Business.
  6. Government Department- Any proof substantiating Constitution of Business.
  7. Public Sector Undertaking- Certificate of Incorporation
  8. Unlimited Company- Certificate of Incorporation
  9. Local Authority; Statutory Body- Any proof substantiating Constitution of Business.
  10. Foreign Company or Foreign Limited Liability Partnership- Certificate for Establishment
  11. Others- Registration Certificate or any Proof substantiating Constitution of Business.

 

GST documents
GST documents Proworktree
  • Incorporation certificate or partnership deed or registration certificate must be submitted to validate business registration.
  • Documents such as rental agreement as well as copies of electricity bill or latest property tax receipt along with other documents mentioned on the GST website need to be submitted by the applicant.
  1. In case of own property, only one attachment of Property Tax Receipt or Municipal Khata or Electricity bill copy or Legal ownership document is required.
  2. In case of leased or rented possession, a rent or lease agreement or rent receipt with NOC is mandatory along with any one attachment of Property Tax Receipt or Municipal Khata copy or Electricity bill copy or Legal ownership document is required.
  3. In case of consent or shared nature of possession, one consent letter along with any one attachment of Property Tax Receipt or Municipal Khata copy or Electricity bill copy or Legal ownership document.
  4. In another type of possession, any legal ownership document is demanded.
  • The first page of bank passbook needs to be scanned and a copy has to be submitted to provide transaction history of the applicant. Moreover, the address of the business must be submitted to the bank account mentioned in the application. In concise, the following documents are mandatory. Please note that the file size for attachment should not be beyond 1MB and file type must be PDF or JPEG only. In concise-

 

Proworktree GST Registration Documents
Proworktree GST Registration Documents
  1. First page of Pass Book
  2. Bank Statement
  3. Cancelled Cheque
  4. Any document issued by Bank on this behalf.

 

GST registration Bank documents
GST registration Bank documents
  • Digital Signature is mandatory while submission of GST application. Whereas, there is no requirement for digital signature in case of proprietorship.
  • When DDO details or Authorized Signatory details are filed, an individual photograph is required for every record entered. Moreover, maximum file size for photograph should be 100 KB and file type should in JPEG format. The following documents are required to be submitted of Authorised Signatory :
  1. Copy of Resolution passed by Board of Directors/ Managing Committee and Acceptance letter in JPEG or PDF format and the size should be 100KB.
  2. Letter of Authorization in JPEG, PDF format, and file size should be 100KB.

 

 

GST authorization proof
GST authorization proof

Documents required for GST Registration by Tax Deductor

  1. The following documents are submitted by the applicant depending on the Constitution of Business. The file size should be 100 KB and in JPEG or PDF format only.
  2. Government Department- any proof substantiating Constitution of Business.
  3. Local Authority; Statutory Body – any proof substantiating Constitution of Business.
  4. Any Other body notified by committee – any proof substantiating Constitution of Business.

 

GST attachment
GST attachment
  1. When DDO details or Authorized Signatory details are filed, an individual photograph is required for every record entered. Moreover, maximum file size for photograph should be 100 KB and file type should in JPEG format. The following documents are required to be submitted of Authorised Signatory :
  2. Copy of Resolution passed by Board of Directors/ Managing Committee and Acceptance letter in JPEG or PDF format and the size should be 100KB.
  3. Letter of Authorization in JPEG, PDF format, and file size should be 100KB.
  4. Documents that are necessary validating Principal Place of Business:
  5. In case of own property, only one attachment of Property Tax Receipt or Municipal Khata or Electricity bill copy or Legal ownership document is required.
  6. In case of leased or rented possession, a rent or lease agreement or rent receipt with NOC is mandatory along with any one attachment of Property Tax Receipt or Municipal Khata copy or Electricity bill copy or Legal ownership document is required.
  7. In case of consent or shared nature of possession, one consent letter along with any one attachment of Property Tax Receipt or Municipal Khata copy or Electricity bill copy or Legal ownership document.
  8. In another type of possession, any legal ownership document is demanded.
  9. However, in case the principal place of business is positioned in a SEZ or the applicant is a SEZ developer, necessary documents or certificates issued by Government of India are required to be uploaded.

Documents Required for Application for Registration as Tax Collector

  • The following detailed information on proofs are required to be attached on the basis of Constitution of Business selected by the Applicant-
  1. Proprietors- For proprietors, no proofs are required for validating Constitution of Business.
  2. Partnership Firm or LLP – have to submit Partnership Deed, or any Proof substantiating Constitution.
  3. Hindu Undivided Family –no proofs are required for validating Constitution of Business.
  4. Private Limited Company  or Public Limited Company – Certificate of Incorporation.
  5. Society/ Club/ Trust/ AOP- Trust Deed; Registration Certificate; or any proof substantiating Constitution of Business.
  6. Government Department- Any proof substantiating Constitution of Business.
  7. Public Sector Undertaking- Certificate of Incorporation
  8. Unlimited Company- Certificate of Incorporation
  9. Local Authority; Statutory Body- Any proof substantiating Constitution of Business.
  10. Foreign Company or  Foreign Limited Liability Partnership- Certificate for Establishment
  11. Others- Registration Certificate or any Proof substantiating Constitution of Business.
  • When DDO details or Authorized Signatory details are filed, an individual photograph is required for every record entered. Moreover, maximum file size for photograph should be 100 KB and file type should in JPEG format. The following documents are required to be submitted of Authorised Signatory :
  1. Copy of Resolution passed by Board of Directors/ Managing Committee and Acceptance letter in JPEG or PDF format and the size should be 100KB.
  2. Letter of Authorization in JPEG, PDF format, and file size should be 100KB.
  • Documents necessary for validating Principal Place of Business:

 

GST Place of business
GST Place of business
  1. In case of own property, only one attachment of Property Tax Receipt or Municipal Khata copy or Electricity bill copy or Legal ownership document is required.
  2. In case of leased or rented possession, a rent or lease agreement or rent receipt with NOC is mandatory along with any one attachment of Property Tax Receipt or Municipal Khata copy or Electricity bill copy or Legal ownership document is required.
  3. In case of consent or shared nature of possession, one consent letter along with any one attachment of Property Tax Receipt or Municipal Khata copy or Electricity bill copy or Legal ownership document.

Documents Required to Complete the Application for Enrolment of GSTP

  1. The applicant filing the application for enrollment of GSTP is required to attach a photograph for each record The file size for photograph should not exceed 100 KB and the format should be JPEG only.
  2. Documents necessary for validating Principal Place of Business are-
  3. In case of own property, only one attachment of Property Tax Receipt or Municipal Khata copy or Electricity bill copy or Legal ownership document is required.
  4. In case of leased or rented possession , a rent or lease agreement or rent receipt with NOC is mandatory along with any one attachment of Property Tax Receipt or Municipal Khata copy or Electricity bill copy or Legal ownership document is required.
  5. In case of consent or shared nature of possession, one consent letter along with any one attachment of Property Tax Receipt or Municipal Khata copy or Electricity bill copy or Legal ownership document.
  6. In another type of possession, any legal ownership document is demanded.
  7. All the applicants apart from retired Government officials need to attach the scanned copy of the qualifying degree. The file size for attachment should not be beyond 1MB and file type must be PDF or JPEG only. Multiple Documents uploads are allowed.
  8. In case of Government Officials, they are required to attach, “Pension certificate issued by AG officer Or LPC”. The file size for attachment should not be beyond 1MB and file type must be PDF or JPEG only.

Why is GSTIN important?

Goods and Services Tax Identification Number or GSTIN is required by every dealer registered under GST Act, as it is known as a unique tax identification number.

Under GST Act, all taxpayers who are registered will be unified and henceforth will be administered and assigned registration under one authority. As a result, all businesses will be assigned a unique a GSTIN to register for GST. A state-wise PAN-based 15-digit Goods and Services Taxpayer Identification Number will be allotted to every taxpayer in the country.

GSTIN is an integral component in GST Registration process. On receiving approval from the GST officer, a unique GSTIN is specified to the trader. There are two ways to register for GST registration can either be done via GST Online Portal or through GST Seva Kendra established by the Government of India.

In conclusion, all the proper “documents required for GST Registration” should be first acquired before filing an application.  It is necessary to research about GST and sort out the necessary information before registering under GST.

Registrations required by start-ups in India

Registrations required by start-ups in India

Definition of Startup

A startup can be defined as a legal body such as a contemporary, well-established business. Generally, these businesses are started by a single or by an assemblage of a few individuals. The main distinguishing feature of a start-up is that an original artifact or service is provided is not obtainable elsewhere Moreover, a start-up business sometimes invests in enhancing an already developed product and/or service.

A company can be denoted as a startup when:-
  • Any company when successfully completes registration under Companies Act, 2013 will be a startup company.
  • As per section 59 of Partnership Act, 1932, when a company is registered as a partnership firm, then that unit is considered a start-up
  • When a company is registered under the Limited Liability Partnership Act, 2002, in the same way as a limited liability partnership, then it is a start-up

Furthermore, a company continues to exist as a startup for the subsequent five years beginning from the period of incorporation. As long as a start-up venture concentrates on originality, improvement, consumption, and marketing of new commodities, it will be perceived legally as a start-up company.  Furthermore, its methods of innovation must adapt to technological advancement. Finally, in the past five years, its turnover should not be beyond 25 Crores. However, the unit should be a unique venture and not a part of a business which is already in the continuation and well established.

Indian scenario of Startup

In India, start-ups are gaining rapid popularity. The Government of India is devoted in formulating new plans to advance the economic status in India, and by gaining the trust of capable industrialists. In addition, there are a lot of initiatives taken by the Government of India to sponsor new start-ups and initiate their growth in the country. A recent proposal called Startup India Standup India was initiated by the existing government of India. The  Prime Minister of India, Narendra Modi introduced this proposal in the year 2016.The primary target of this operation was to generate more job prospects for young entrepreneurs. Furthermore, the scheme will facilitate the youth of the country in launching their flourishing venture.

Registration of startup with Startup India

  • Firstly, it is necessary for a company to incorporate as an establishment whether as a Partnership firm,a Limited Liability Partnership or a Private Limited Company. Moreover, an Incorporation Certificate and/or a Partnership Registration should be acquired by following the standard procedures for registration.
  • In order to register a business under Startup India, the applicant has to log on to the website of Startup India. Thereafter, the details are to be filled in the form along with the particulars of the business venture. All the necessary documents should be uploaded.
  • Another benefit of Startup companies is that they are excused for three years from income tax. However, such companies must be licensed by the Inter-Ministerial Board.
  • One successful application, a recognition number will be provided instantly. This recognition number is only provided after scrutinizing the documents properly. Whereas, if while authentication of documents, it is discovered that the requisite documents uploaded are an incorrect document or fictitious document, then the applicant is  accountable to  pay a fine of fifty percent  of the   paid up investment of the startup .
  • When a patent or a trademark is required for a venture, the applicant has the liberty to proceed with the list of facilitators sanctioned by the government. Only the statutory fees have to pay in this case.
  • Funding is one of the major hurdles faced by the startup companies. Investors lack the confidence to put their money in start-up companies due to high risk and lack of experience. However, the Government established a funding system where a preliminary amount of Rs 2,500 Crore and an absolute amount of Rs 10,000 Crore will be provided to companies for 4 years.

Thus, in concise four major steps necessary while registering a startup are-

  • Firstly, Digital Signature Certificate has to be acquired
  • The second step is to receive the Director Identification Number or DIN
  • Thirdly, new user registration form has to be filed.
  • The company has to be incorporated.

Documents required during Registration

Firstly, a letter of recommendation is mandatory while filing an application. This recommendation can be acquired in the format as mentioned by the DIPP, from an Incubator established in a postgraduate college in India. Moreover, the letter of recommendation by an incubator  which is funded by the Government can also be used. A letter of recommendation for a business innovation can be acquired in DIPP specified format from an Incubator acknowledged by the Indian Government of India. A letter of financial support by Indian Government or any State Government can also be requested.

In case of LLP, certificate of incorporation of the company needs to be uploaded.  However, the Registration Certificate has to be uploaded in case of partnership firm.

A patent is required to be filed by the Indian Patent Office and published in the Journal of theirs. This shall be published in areas associated with the business. A document providing a succinct description of the business venture and how it is innovative in nature is necessary.

Advantages of Startup

  • It is quite convenient to gain financial support and get loans. Companies incorporated as LLP or Private Limited Company is entitled to raise funds by financial aid from Angel Investors, Venture Capitalists and more.
  • It is quite unproblematic to employ people as well encourage them to work in the corporate sectors. Moreover, they can also be trusted with stock options.
  • Private Limited start-up companies can be sold easily. Moreover, with limited documentation and minimal cost, it can be sold quite conveniently.

In conclusion, it is clear why “registrations are required by startups in India”. Due to the devotion showed by the government, it is now possible to register for startups with no hassles.  The integral part of this operation is that a lot of innovative ideas, skills, and imagination are surfaced in the business world, which ultimately will help India to progress.

GST Impact on Startups in India

GST Impact on Startups in India

Concept of GST

GST or Good and Service Tax as we commonly know it as, had a huge impact on various industries since its introduction. There is a huge debate regarding GST impact on startups in India and how it will impact the businesses conducted in India. GST is a one tax system that ultimately includes all other additional taxes. The concept of Goods and Services Tax was first implemented on 1st July 2017.  It is considered as one of the most praiseworthy changes in the Indian taxation system. In India, GST is a widespread tax reform levied on every value addition. As a result, the tax will be levied at every end of sale. The GST comprises of two important schemes. First is the Central GST. The second is the State GST. These two components give power to the State as well as the Central government to legislate their individual taxes. In the new system of GST, tax paid or owed is denoted as a transaction value.  The transaction value comprises of the cost of packing as well as other expenses sustained for sales and more.

After its introduction, all States aside from Tamil Nadu government has been supportive of the one tax system. The government of Tamil Nadu, however, believes the new tax system may cause an obstruction to the self-sufficiency of the State government. According to market analysts, on proper implementation of this new tax system, Indian businesses will flourish effectively. Furthermore, India will successfully conduct business and maintain the standards as required by the World Bank. This will enable enhancement of foreign investments in India as well as improve the condition of start-up companies.

The government fixed multiple rates through which Goods and Services Tax (GST) will be levied. These GST rates range from 0 per cent to 28 per cent. Furthermore, the GST Council had fixed a GST tax structure namely – 5%, 12%, 18% and 28%. This structure will impose lower rates for indispensable items. However, in the case of luxurious commodities, the high tax will be imposed along with an additional tax. In the case of Service Tax, the rate may start from 15% and increase up to 18%. The services taxed on train tickets will fall in the lower block. Essential items including food are taxed at zero rates as it will contribute to control inflation. Particularly luxurious, demerit and goods like tobacco and aerated drink will have to bear an extra tax for a duration five years in addition to 28 per cent Goods and Service Tax.

How will GST benefit Start-up Companies?

  • Under the new system of GST, the businesses trading goods may have a turnover up to Rs 20 Lakhs. Thus, this proved really beneficial for start-up companies, which are still developing. These companies continue to flourish even with an income below Rs 20 Lakhs and with no need for registration. Earlier, the turnover of businesses beyond Rs 10 Lakhs required State Tax registration. Furthermore, there was a necessity to acquire TIN (tax identification number). It was mandatory for service providers to complete the registration once their turnover was more than Rs. 9 Lakhs.
  • The GST regime allows fulfilling all necessary procedures through online method. As a result, filing returns, taxpayer registration, payment of tax and more can be conducted online. It is not possible for a startup company to employ tax professionals due to lack of resources. Consequently, the regulations of GST allow efficient functioning and provide proper assistance to taxpayers.  The ‘Do it yourself’ model proves beneficial in this case, as it allows the start up the owner to complete all the GST procedures on their own.
  • Startups under the GST system can supply their commodities all across the nation without any constraint faced at check posts. Moreover, no entry taxes are levied. GST was able to integrate all markets and turned India into one big market. This will enable supply of commodities and services from different States with no additional entry tax. Furthermore, GST enhanced logistics to gain more profits out of e-commerce. Similarly, promising start up companies benefited immensely by this new system of taxation. In this era technology, online ordering is quite popular among people. The swift delivery of products ordered from various websites further flourished the online markets.
  • One of the major problems faced by startup companies is that of funding. However, the new taxation system companies may claim the refund by online means and refund will be guaranteed on time.  This will  improve the liquidity of minor, intermediate and startup businesses. Whereas, the situation was not similar previously. Earlier, the paid up capital was seized by the tax establishment as a refund claim.
  • As per recent developments, GST is successfully sustaining initiatives such as Digital India and Startup India, which were recently introduced by the Government of India. In such a scenario, startups will get well- acquainted with the changing business structure and will be able to adapt the new taxation system. The new GST system will ultimately improve their way of conducting business and smooth transaction.

GST’s Impact on various Sectors

GST and Transport Services

As per GST rate card, 5% tax will be levied on all transport services. This will result in a slight decline in economy class prices of various flights. Moreover, this tax will also be applicable on app cabs such as Uber, Ola and more. GST thus contributes immensely to the reduction of the tax rate on transport services. Earlier, transport services had to pay a 6% tax, but with the new taxation system, consumers are the ones to benefit. However, the driving partners of these cab companies suffered due to this new system. GST rates ranging from 29% to 43% are levied on leased cars. Earlier the partners paid 14.5% VAT.  This resulted in a huge impact on their businesses and in sustaining that business.

GST and Hotel Industry

When it comes to travel industry, GST has excused lodges and hotels from paying taxes when they set Rs 1,000 as the tariff for one day. However, when hotels charge more than the above-mentioned tariff, thereafter, the hotels will be imposed with a tax ranging from 12% to 28% tax. This will be set according to the fixed price of the hotels.  With the reduction in the tax rate in the hotel sector, the hotel industry will be able to upgrade their quality of service. As a result, tourists who travel the world with a budget will be able to achieve an unswerving lodging. Moreover, thousands of employment opportunities will be available.GST will advance the turnover of travel & tourism businesses in the future.

 GST and Entertainment Industry

The Government decided that the GST rate that will be levied on movie tickets below Rs 100 will range from to 18%to 28%. GST had a positive impact on the entertainment industry. This one tax system avoids tax leakages, which ultimately create economic stability for companies linked with the entertainment industry. Nevertheless, the influence won’t be prevalent. This system won’t affect   the multiplexes and significant one screen theatres. In case of regional cinema, the entertainment tax was earlier relaxed. However, the present system has no such exception. Moreover, few specific states have been sanctioned to charge Entertainment Tax. This will demean the optimistic impression of GST. However, the declaration by the authorities to suspend the TCS prerequisite was a blessing for the entertainment industry.

GST and Service Industry

Under the one tax system of GST, there is no difference between commodities and services. As a result, taxpayers will no longer be imposed with VAT and Service Tax. Startup companies present in the service industry are levied with service tax. However, such companies may take care of that with the payment of VAT on their purchases with the service tax paid on their sales. In conclusion, start-ups are at liberty to gain tax credit during their transactions. This is possible by subtracting the tax paid while purchasing supplies from the absolute tax to be remunerated on service provided. The GST helps software developers to flourish their businesses by creating an enormous market.

 GST and E-Commerce

Previously, e-commerce websites were exempted from claiming any form of tax. With the recent developments, the new taxation system gathers TCS at 1% rate, which is always fixed.  TCS is referred to as tax collected at source. This tax is collected when sellers who are mentioned on the websites are paid. Accordingly, online shopping became a rather expensive affair. However, in order to get accustomed to the new GST system, e- commerce websites provide a huge discount to its customers. The main reason behind this is that since e-commerce businesses are required to pay tax on the value of the commodities they have purchased from the trader; it becomes a liability for the companies to put forward additional discounts which will result in stabilization of the market.

However, returns and cancellation policies have become complicated with this new system. When owners of e-commerce business collect the TCS, they are the ones who endure the tax amount. They will be reimbursed by the government only when refunds and cancellations occur. In addition, most of the online shopping and transaction are done by cash on delivery mode. When a refund is requested, or an order is canceled it becomes quite tricky for the operators. Since the tax amount is already subtracted on the orders, a major cash flow obstruction is created.

In addition, stock transfers will be imposed with IGST. Micro Small and Medium Enterprises will be highly influenced by this policy. In such circumstances, business enterprises will take a considerable amount of time to get accustomed to this new system of taxation. A few e-commerce traders presented their apprehension involving the multiple returns filing policy. Under GST the traders are required to register in every state. This means a business has to complete registration in every state that it functions. This diminishes the benefit that an e-commerce trader could have acquired.

GST and Logistics

After the introduction of GST, the sector of logistics is flourishing. Presently, the merchants are excused from registering in each and every state where they operate. This will ensure quicker delivery with limited paperwork, movement of goods will be unspoiled resulting in a faster delivery of goods with lesser costs. The business will undergo a rampant change and flourish. Thus, India will continue to grow as a single market.

GST will help vehicles transporting goods to avoid all the check posts. Furthermore, the entry taxes levied on state borders are avoided.  This enables free distribution of goods and services. The GST system integrates the nation by eliminating constraint on the interstate passage of goods. Thus, the warehouses all over the country are consolidated. Earlier, states had various VAT laws. Thus, the authorities of the tax system were entitled to confiscate goods in the absence of valid documents. No such complications are faced in the GST regime. According to few trustworthy reports, the logistics sector is responsible for contributing to the nation’s GDP. Almost 13%-14 % of its GDP is acquired from this sector. However, this sector is not static. It varies depending on the developing economy, thus contributing to India’s economy. The GDP will increase with the increased amount of transaction and transportation of commodities.

GST and Manufacturing Start-ups

Among all the sectors, GST has had a huge impact on the manufacturing sector. Previously, any business with a total income beyond Rs 1.5 Crore paid excise. However, in this GST regime, the turnover is Rs 20 Lakhs. This sudden change in rules affected various manufacturing start-ups. The apparel sector makes a considerable contribution to the economy of India.  GST will make this sector contribute 5% to 28% to the nation’s GDP. In case of textile manufacturing industry, 5% GST is applicable. The non-premium brands have experienced an increase in their profit margin. However, the premium brands have suffered after the introduction of GST.

After the implementation of GST, India’s model of business will change. The “GST’s impact on Startups” will also be of considerable amount. After conversion into one single market, startups can now easily transport goods and provide services. The initial hiccups faced by businesses after sudden announcement of GST will soon be a distant story.

FSSAI Food license registration

Food license registration

Preface

The most indispensable and fundamental necessity for everyone is food. It is, therefore, essential to recognize the importance of food and maintain its quality. As a result, there are various government organizations that have set upon stringent laws in order to make certain, that the food we devour is non-toxic and nourishing. In the year 2006, The Food Safety and Standards Bill were sanctioned. The rules of the Act were brought into effect from 5th of August, 2011.

FSS Act

 Corporate Companies are supposed to follow rules and regulations of the new FSS Act.

 The Food dealers that are hired by corporations should be registered under the new FSS Act. In case of vendors who are likely to maneuver in a single state, wherein they need to be registered with the FDA of that particular State. However, vendors are required to register with the Central Food Safety Authority when they are actively functioning in more than one State.

  • When Corporate Canteens allow cooking or manufacturing of food items in it, food license registration is mandatory for those Corporate Canteens.
  • It is mandatory for any food manufacturer to prepare a Food Safety Management System Plan. The main agenda for this is to supervise the process of manufacture and determine the quality of the product. In addition, it is necessary to make an annual inspection of this plan along with its execution.
  • It is necessary for all the food mechanized units to get a Potability test, which refers to the testing of the water In order to guarantee that the water utilized for cooking purpose is potable, this test is obligatory.
  • An Internal Auditor is responsible to prepare frequent Audit Reports. However, monthly reports are prepared by a Food Safety Auditor. Additionally, it also demands a monthly preparation of food, water, and other safety related tests. In case any errors are spotted, the steps taken for rectification should also be documented. In conclusion, a complete documentation report should be prepared to be on the good side of the legal system.

What do we mean by FSSAI?

The Food Safety and Standards Association of India or FSSAI was recognized in 2008 and is a unit under the FSS Act, 2006. This body was set up to investigate and scrutinize the food safety and guidelines in India.

The organization under which FSSAI was built is Ministry of Health and Family Affairs. The main agenda of FSSAI is to uphold the importance of safety and public health, by means of proper supervision of food security. FSSAI is headquartered in New Delhi. Additionally, there are regional offices in Chennai, Guwahati, Kolkata, Cochin, and Mumbai as well. A non-executive chairperson not below the rank of the Secretary to the Government of India is appointed by the Central Government for this purpose.

Documents required for obtaining a food business license

Food Business Operators are demanded as per FSSAI guidelines to disclose the following documents who are applying for the central or state license:

  1. Firstly, the owner, partner or the official party needs to file a duly signed and completed Application Form-B.
  2. The outline or the blueprint of the desired area where the functioning of the business will take place.
  3. It is mandatory to submit the contact details along with the address of all the directors.
  4. All the equipment and machinery must be listed along with their names and the capacity of the manufacturing units.
  5. The address proofs authorized by the Government along with the photo ID.
  6. The number of food categories that are manufactured should be listed.
  7. The designated person chosen by the official person or manufacturer should have an authorization letter with his/her name mentioned there. This document is required during
  8. The water utilized in food product should be analyzed and a report is required. This analysis is to be done in a laboratory recognized by the government.
  9. A valid document is mandatory to prove the ownership of the food manufacturing unit such as rent agreement, electricity bill and so on.
  10. Documents such as memorandum & articles of association, partnership deed and other bestowed elements to maintain the constitution of the firm.
  11. Under the Co-operative Acts, the certificate that is acquired is required along with a copy of that certificate.
  12. Re- labelers need to submit an NOC attained from the manufacturer.
  13. Food Safety Management System plan is optional.
  14. The origin of milk collection centers and from where it is obtained has to be mentioned for milk products processing units.
  15. All the necessary source details of raw material for meat processing bodies.
  16. A report shall be prepared for the pesticide residues found in water. This is required from the manufacturer of packaged drinking water, mineral water. This analysis is to be conducted by a government recognized laboratory.
  17. The list of distributors of the product.
  18. A municipality or the local body and the State Pollution Control Board need to sanction NOC. This is, however, not needed for bodies developed in an industrial area for a specific food manufacturing purpose.

Advantage of the Food Safety & Standard Act

  • All authorized and legislative bodies have access from a single point.
  • FSSAI in all matters concerning to Food Safety and Standards, Regulations and Enforcement functions from a specific point.
  • There lies a high amount of reliability from the consumer in reference to fineness & security of food products.
  • The Licensing Authority authorizes a single license for a number of categories of food. In addition, only one license is required for distinct units or locations provided they are in the same confined area.

The security and safety of food are crucial all around the globe. Since food is one of the most basic amenities to survive, food manufacturing units should be careful that the manufactured food products that are consumed are properly checked and are fit for consumption. Hence, food manufacturing units should apply for a “food license registration” as the FSSAI demands every unit to obtain a license. Henceforth, before starting a food business it is necessary to have a proper idea of all food related Act.

Offences that is punishable under FSSAI

Offences that is punishable under FSSAI

Why is FSSAI License needed?

FSSAI or The Food Safety and Standards Authority of India is composed with the help of the Ministry of Health & Family Welfare. The authority is responsible to supervise the proper implementation of FSS Act. This Act is implemented on various food business endeavors. Under this Act, all food manufacturing units may function from one contact. FSSAI ensures that the food manufacturers follow all lay upon rules and regulations while operating. FSSAI has dictated the procedures applicable for all food operators in order to obtain a food license. The license or registration can be categorized into three types. On the basis of business category & income, FBO suggests the suitable license type. All businesses which have an annual income below Rs. 12, 00,000 require a registration. A state license is mandatory for businesses with an annual income ranging from Rs. 12 Lakh to Rs. 20 Crore. A Central License is needed for manufacturers whose annual business turnover exceeds Rs. 20 Crore. FSSAI Act is bestowed upon the responsibility to check upon the offenses committed and decides upon the penalties for committing those offenses.

Misconduct by businesses

The FSSAI Act dictates offenses committed by Private Limited CompanyOne Person Company, Limited Company and states the penalties for them. Under this Act, when an offense is committed, all individuals engaged in the offense along with the company are pronounced guilty and procedural charges will be brought against them. When a company has different branches, the Head or the official authority of that food manufacturing unit will be held accountable for the misconduct. The Director, Administrator, Secretary or other in charge officials of the Company is held responsible for offenses against the Act and will be punished accordingly. An individual is held responsible for selling another trader any food product if that transaction does not follow the provisions of the regulations of the Act.

Penalties

  • The traders will be penalized for selling food products of nature or material or quality which is not as same as demanded. Thereafter, the individual will have to make a payment not more than five lakh rupees as a However, as per Section 31 (2), petty manufacturer, vendors’ dealers, small scale industry and more are liable to pay a penalty up to Rs. 25000.
  • There is also a penalty for supplying and selling of inadequate food items. When the manufacturer or a representative of the manufacturer sells or circulates items of food for human intake which is not of the proper standard, is held legally responsible and is bound to pay an amount of five lakh rupees.
  • Similarly, there will also a penalty for supplying and selling of food items that are not branded or misbranded. When the manufacturer or a representative of the manufacturer vend or circulates items of food for human intake which is misbranded, is held legally responsible and is bound to pay an amount of three lakh rupees. In such a circumstance, the Adjudicating Officer is entitled to file a charge against the accused individual. Moreover, the officer will take all the necessary remedial measures to rectify the error. Alternatively, the food item shall be damaged by the Officer.
  • When a food item contains any extraneous material, the manufacturer or a representative of the manufacturer who vends or circulates items of food for human intake is answerable to the law and are reprimanded. They have to pay an amount which may extend to 1 lakh rupees.
  • When the manufacturer or a representative of the manufacturer who vends or circulates items of food for human intake is manufactured and processes in contaminated or shall penalize and will have to pay up to one lakh rupees.
  • When the manufacturer or a representative of the manufacturer who vends or circulates items of food for human intake ends up causing  damage  or harm to the customer or demise of the customer, the Adjudicating Officer is entitled to make the food manufacturer pay reparation to the victim or the legal agent of the victim an agreed
  1. The amount to be paid in case of a death shan’t be less than Rs five lakh
  2. In case the food item causes serious injury to the consumer, then an amount not beyond three lakh rupees shall be paid as compensation.
  3. Moreover, when other injuries are involved, an amount not above one lakh rupees shall be compensated. All the above compensation shall be paid within six months of the date of the unfortunate
  4. In addition, within thirty days of the occurrence, a provisional aid shall be paid to the next of the kith and kin. Where such incidents have taken place, the Adjudicating Officer is entitled to revoke the order the license. Moreover, the property shall be surrendered in case of demise of consumer or severe injury.
  • There is also penalty stated for offenses which involve publishing of deceptive advertisement. Thus, where an individual publishes or is an accomplice in that publication of the misleading description of any food, thereafter the individual shall be penalized. Moreover, when any party is actively involved in promoting misleading nature and/or quality of any food shall be accountable to a penalty not beyond to Rs 10 lakh.
  • Furthermore, on failure to meet the terms of Food Safety Officer, the On Food business manufacturer or supplier shall be liable to pay a penalty of Rs 2 Lakh,

In conclusion wherein, any Company found to have hired a Food Dealer while lacking the FSSAI License or Registration will be put on trial by FSSAI or the FDA. Moreover, the officials will act against the guilty individual, in the absence of accurate documents. The penalties to be paid will range from 1, 00,000/- to10, 00,000/-. In addition, depending on the severity of the offense, the individual can be imprisoned for six months or serve till lifetime. Thus, it is crucial for all food manufacturing units to have a thorough understanding about the “offenses that are punishable under FSSAI”, and maintain proper documentation in order to avoid the penalties.

Importance of trademark

Importance of trademark

It is necessary for conglomerates to have an understanding about “importance of trademark” in order to flourish their businesses. The trademark makes a distinction between the goods provided by a specific manufacturer or trade person from other comparable goods. The main agenda behind a trademark is to safeguard the interest of traders as well as the consumers. It comprises of a mechanism that represents the impression of human beings, letters, signature, animals, numerals and more.

A trademark plays an interesting role in promoting the goods and provides information about the quality of the product. It enables an enterprise to acquire individual rights to utilize, distribute or assign a mark. This can be done by registering its trademark.  A Trademark is designed to represent an organization or merchandise, which may belong to an individual, an enterprise or any other establishment. Trademark can also be denoted as Service Marks.

 Distinction among Registered Trademarks and Unregistered Trademarks

A registered trademark acts as a legislative solution to infringement. In order to establish infringement, it is mandatory to ascertain that the infringing mark is comparable or deceivingly alike to the trademark that has been registered. Other than this, no other is proof is required. Whereas, in case of an unregistered trademark, those services and commodities are protected that have a noteworthy position in the market. This kind of trademark is commonly employed for those practices of trade that have gained popularity among the public in India.

When there is no trademark registration, it is likely for a company to rely simply on the universal regulation of rights, which exists in that specific geographic location of the company. Thus, it is plausible for any individual to schedule a mark equal to the mark of another firm. Under such circumstances, registration attempted by a different user may obstruct the progress of the trademark usage of a company. Moreover, it will impede the company from acquiring a trademark registration.

Important aspects of Trademark Registration

  1. Under trademark registration, the label will manage to gain a certain amount of exclusivity. Moreover, the consumers will be able to distinguish between the services and supplies from opposing firms.
  1. When a trademark is associated with the branded products, the value of the product automatically increases. In addition, it easier to advertise the product with a desirable trademark. Most importantly, the trademark is the most profitable apparatus that enhances the product’s uniqueness.
  2. In order to achieve an advantage over potential rivals, it is necessary to have a registered trademark. It is a crucial element that not only adds significantly to the brand but also plays an important role in the escalation of business.
  1. It is integral for any company to protect their brand name. A registered trademark safeguards that name by explicitly displaying the actual ownership of the product. On registering, the owner has the privilege to sell, amend or utilize that product in any manner.
  2. A trademark on being successfully registered can last up to lifetime. It requires renewing once in every ten years.
  3. The trademarks enable internet users to distinguish between products and find the relevant product without any difficulty. Search engine or social media platforms easily identify trademarked products just by a simple click. Elevated website visits and social media advertisement lead to a higher degree of brand recognition.
  4. In terms of communication, the trademark is the best tool that one can hope for. All the technical issues can be solved under one logo. The unique logo gives information ranging from the company’s reputation, its services to needs of consumers’. Trademarks can break barriers of language and culture and function across borders.
  5. Registered trademarks lead to a more convenient hiring process. Due to higher recognition of the brand, employment prospects are more advantageous to suitable candidates. Moreover, the uniqueness of the brand instills a positive feeling among the employees as well.
  6. A trademark that is registered increases the sales percentage. This will be beneficial in getting the attention of potential consumers
  7. The title-holder of registered trademarks is entitled with the right to file a lawsuit and demand for compensation if under any circumstances the trademark registration is compromised.

Procedure for registering trademark

The first step involves a thorough trademark search to verify if there are any existing business names or logo that is identical to any registered trademarks.  This search is usually conducted by trademark attorney along with the Trademark Office. Two types of search are present, namely-online and offline.

After completion of the first step, a trademark application ought to be created. This usually takes two to three days. The trademark attorney after successfully conducting the search will prepare a trademark application based on the result. The logo and name of the business company have to be unique. Once the trademark application is filed symbol is used by the company.

The trademark registration takes the duration of 18 to 24 months to complete. The government charges a fee of Rs 4,500 for startup, individuals and small enterprises. However, in other cases, a fee of Rs 9,000/- is charged.

The Trade marks office is given the responsibility to scrutinize the application. In case it is found that the trademark is already taken then a trademark objection will be raised. However, if there is no objection, an advertisement is made in the Trade Marks Journal. This is done to invite public to raise an objection for the mark. In case there is no objection within the duration of four months, then in the next six months, the trademark will be registered.

It is fundamental for every business to realize the “importance of trademark”.  A registered trademark will ensure that brand names are secured .The proper implementation of a trade mark is crucial to business all over the world. Furthermore, proper supervision enables the authority to identify the potential violators of trademark rights. In order to seek proper guidance about trademark, it is essential to consult a registered Trade Mark Attorney. Finally, a registered trademark allows massive growth in business.  As a result, in order to make businesses get a worldwide recognition, trademark registration is a must.

What is Patent and its rights

What is Patent? What are its rights?

The exclusive right specified by the legal system, in order to let creators utilize their work as well as  develop their creation for a restricted period of time, is referred to as Patent. Indian Patents and Designs Act 1911 was replaced by the Patents Act. India was an active participant to many international arrangements. The main objective behind this was to create a solid foundation of the patent law. It later came to be associated with the Trade Related Intellectual Property Rights (TRIPS) system. Patent plays an integral role in building the industry all around the world. Patent impedes anyone from utilizing, renting, importing the patented artifact. However, the patent is granted for twenty years from the day of the first filing. There are types of Patent-

  • Ordinary Patent
  • Convention
  • Patents of addition

In order to acquire a Patent, an application can be made by a single individual or in cooperation with another individual as deemed fit by the creator, attorney of the deceased creator and so on. However, it is mandatory to mention the name of the inventor if he is the one applying for the patent.

The Patent Act guarantees the owner of the creation with the subsequent rights: –

  1. When the applicable requirements are accomplished, a patent is granted.
  2. No person may misuse the patented creation after the grant of the patent.
  3. As mentioned in the Act, license contracts can thereafter be achieved.

Inventions that are not patentable

  • Any creation that threatens ingrained accepted laws.
  • An innovation that is defiant to the existing legal structure or morality and is detrimental to civic health.
  • Any abstract theory established as a scientific principle or the formulation such a theory is not patentable.
  • Any new property or a recognized substance utilized in a process resulting in a new
  • When a substance is formed from a mixture of properties of the components or the method develop such an element.
  • When an agreement is made involving replication of known devices, where there is individual functioning.
  • During the manufacturing of goods, the methods involved in testing the machine, equipment or any other tools for the enhancement of the production.
  • The process involved in agriculture or horticulture in not patentable.
  • Any innovations that involve atomic energy.
  • Substances that are prepared by chemical processes are not patentable. However, the procedure or progression of manufacture will be patented.

The rights of a patent possessor are as follows:

  • The patent possessor is entitled to produce, import, and rent or put on the product in the market at his own will. The owner is not required to acquire permission from an individual and may make a deal under any circumstances. He can gain the profits of the patent with no hindrance from anyone.
  • Other than the possessor of the patent, no one is given the opportunity to use the technology needed to   manufacture the goods which use the technology. This is illegal in the eyes of law. If such a situation arises then the patent owner has the right to take legal action against the illegal use of the good.
  • If it is found that an individual is engaged in illegal use of the patented product, thereafter, the owner is entitled to claim reparation from that person. The owner is at liberty to  receive a substantial amount of wealth for that.
  • A license to a third party can be provided to another individual by the patent title holder if he wishes. Henceforth, the license holder is permitted to utilize the patent for a granted interval of time.

Responsibility of a patent owner

  • The owner is required to provide authentic details about his creation. In addition, at least one approach that was needed during the invention has to be disclosed. All such requirements are sanctioned by the Act.
  • Subsequent information regarding foreign requests and grants is mandatory.
  • As mentioned in the Act, the fees should be paid to the Managing Director.
  • As per as Section 69, the license contracts that appoint patent applications manage to restraint detrimental provisions.

Documents necessary for obtaining a Patent

  • Firstly, a Patent application in Form-1 is required.
  • Evidence should be provided by the inventor in order to prove his right to file the application.
  • In case the entire specifications are not obtainable, provisional specifications are required.
  • However, a complete specification should be provided, after filing of the provisional specification. This should be done within 12 months after the first filing.
  • Section 8 in Form- 3 allows statement and undertaking. Within 6 months of application date, Form 3 can be filed as well.
  • In Form 5 inventorship has to be stated. This declaration should be filed within a month from the date of application filing.
  • Power of authority can be filed by a Patent agent in Form-26. Whereas, in case of the general power of authorization, the Patent Agent has to submit a self-attested copy.
  • In case Priority document is filed, the following documents are required.
    • Under Paris Convention, Convention Application.
    • As per rule 17.1(a or b), PCT National Phase Application.

Along with the application, Priority document must be filed prior to the expiration of eighteen months.

  • When a biological material is attained from India, it is required of the applicant to submit the permission attained from the National Biodiversity Authority, prior to any time before the approval of the patent. If submitted before the grant of the patent, the permission from the National Biodiversity Authority should be sufficient.
  • The source of geographical basis should be mentioned in the application form.
  • The requisite signature of the authorized person or Patent Attorney along with name and date should be present in all application forms.
  • The specification, whether Provisional or Complete must be signed by the applicant and/or the agent. The date should be specified with it on the last page of the mentioned specification.

Under any circumstances, if infringement is detected, integral elements of the patented invention can be revoked. Thus, it is necessary to have a full knowledge about “what is patent and what are its rights”.

Basic principles of Copyright

Basic principles of Copyright

The legal right  granted by the legal system to an originator to use the content and distribute it is referred as the Copyright. However, these absolute rights are limited by a few restrictions. Copyright only intends to protect the innovative representation of ideas. The fundamental ideas itself are not taken into consideration under this right.  The “basic principles of Copyright” will provide us with a detailed account of its functioning in India.

Copyright is applicable on only a certain forms of creative work which contains intellectual property. However, it is necessary for all authorization to sanction copyrighted works. Time and again, similar content are mutually shared among multiple authors. These authors possess the right to utilize or certify the work. They may duplicate the work, hold control over  plagiaristic works along with holding distribution rights among other things.

In 1914, the Indian Copyright Act was sanctioned. This Act was primarily built on the established United Kingdom Copyright Act, 1911.But after the massive evolvement of technology, it was necessary to develop an improvised law, which could safeguard the rights of the copyright owners as well as the initial creators. The improvised Act was enacted by the Parliament of India based on the Berne convention along with the universal copyright declaration. Section 17 of the Act declares the requirements in order to attain a copyright ownership. According to this, an individual should  meet the criteria of this Act to acquire a copyright ownership. 

Possession of Copyright

It is mandatory to follow the provisions of copy right Act under Section 17. No other existing laws in India can contradict the violation of copyright ownership.
In addition, to possess the right of the copyright, the nationality of an individual is a crucial factor.

Section 13(2) under this Act declares –
(1) When a work is published , it is necessary that the work is published in India. However, if under any circumstances the content is published elsewhere and not in India, the author of the content must be an Indian citizen on the date of publication. In case of the demise of the author, the author should be an Indian citizen at the time of his death and not otherwise.

(2) As per, Section 7 of the Copyright Act ,the author of  an unpublished work, while creating  the unpublished work must be an India national  or  a resident in India  where the creation of that work is increased over a considerable duration.

(3) When architectural work is involved, the work itself must be focused  in India.

Moreover, there are many citizens along with international organizations who are safeguarded by the copyright in India. However, there are certain restrictions to these rights as well.

Moreover, Section17 further dictates few provisions as well.

  • Section 17 (a) declares in case the author is employed  by the owner of a magazine, newspaper or any other column for a limited amount of time under a signed contract  service, the proprietor would be  the first owner of the copyright in the work. However, in other circumstances, the author would be the primary owner of the copyright in the content.
  • Section 17(b) states that in case of a photograph, work of art or a picture was drawn, or a cinematography film that has been created by an individual, for any valuable issue, in the absence of any kind contract, the individual will be the first owner of the copyright .
  • Section 17 (c) declares that when a work is created by an author during the employment period  under a contract of service ,  where clause (a) or clause (b) is not applicable, thereafter the proprietor will be the primary owner of the copyright.
  • Section 17(cc) declares when a speech is delivered in public by an individual or on behalf of another individual then such other person be the first owner of the copyright.
  • Section 17(d) states that the government will be the primary owner of the government work in the absence of any kind of arrangement.
  • Section 17(dd) declares any kind of work which is created or initially published under the guidance of or under the supervision of any kind of public undertaking , in the nonexistence of agreement , such public undertaking will be the primary owner of the copyright .
  • Section 17(e) states any brand of work where section 41is applicable, the international organization shall be the first possessor of the copyright .

Principles of Copyright

  • The Copyright law in India is applicable on all original and innovative creation. Materials ranging from journals, books, photographs, music, sound recordings, art, websites and more are safeguarded under the copyright law. In addition, dance, architecture, choreography are fortified as well. When an individual can view, examine, listen to a content, it is probable that the content is secured  by the principles of copyright
  • In order to protect a creation, no copyright notice or registration is required. It can be done without those as well. Original works of authors are protected by the copyright law. Once a work is created via any medium, the work receives an automatic copyright safety.
  • An author in case of a literary or dramatic content refers to the individual who develops the content. The composer is the author of a musical work. The producer is the author when a cinematograph film is taken into consideration. The producer is the rightful owner of a sound recording. The photographer is the author and holds the ownership in case of a photograph. An individual who is responsible for creating a computer generated content is the author.
  • Copyright security on an original content is valid for many years. A work of an author can be protected throughout the existence of the author, and after their demise, it is protected for another seventy years.
  • However, when a few content lacks copyright protection, it is plausible to use such content with no legal bindings and restrictions of the copyright law.  Nonetheless, copyrights do have an expiration date, and those works may enter the public arena and are available without any constraint.

Thereafter, the “basic principles of Copyright” give us a comprehensive knowledge of the ownership of a copyright in an original content. This ownership is safeguarded by the legal system in India. Moreover, this Act secures the ownership of unpublished work as well.

What is Copyright

What is Copyright?

 

In India, the Copyright Act, 1957, accompanied by the Copyright Rules, 1958, is the prevailing regulation for copyright protection. The laws dictated under Copyright Act enables the creation of property rights for innovative and intellectual content. It serves to protect the official rights of the innovator and safeguards his or her work by averting further imitation of that work.

The existing copyright laws safeguard a range of intellectual property from computer software to any published work and more. The works that can be protected include:

·         Literary works such as articles, journals books and so on. Moreover, reworked copy, renditions et cetera are also taken into consideration and are shielded under the copyright law.

·         Dramatic Works involve content that can be physically performed. It need not be fixed in writing or otherwise. Dance routine, costumes, and scenery and more that are linked to a drama, are examples of dramatic works.

·         Any work involving music, where the lyrics of a song and the music consist of separate rights. These two rights cannot be merged.

·         Works including paintings, carving, illustrations, engravings, photographs, architectural works and more, are referred to as artistic works.

·         The recording of moving images by the means of video recording using webcams and mobile phones is denoted as Cinematography. In addition, the soundtracks of movies are also included under the umbrella of cinematography.  These cinematographic films and soundtrack are protected under this Act.

Rights safeguarded by the Copyright Act

Ø  In order to gain copyright protection, the work needs to be authentic. The benchmark for judging the originality is determined by the skill and way of thinking and/or quality of labor. The law command in India guarantees copyright protection to even a low quality of investment in labor, the skill and way of thinking.

Ø  The Copyright Act provides the right to reproduce allowing reproduction of the work in any manner as per as mentioned in Article 9. However, it is obligatory to confirm when an individual engaged in replication of the work, is anticipating to attain commercial advantage out of it. Under other circumstances, it is mandatory to get the consent of the author.

Ø  Moreover, the copyright holder is entitled to circulate his work through any medium as he deems fit. That individual is also entitled to license it when he gives it out on rental. Furthermore, the possessor has the authority to designate specific rights to another individual.

Ø  The owner has the liberty to make use of the work in any way as deemed fit .The associated rights of the owner are a crucial element in this Act as well. The right to integrity safeguards the titleholder from misrepresentation, damage or alteration of the author’s original work.

Ø  The Right to Publicly Perform entitled to the copyright owner allows him or her to perform their work in public. There is no limit on the strength of the public. As per as Article 11, the copyright owner has the right to perform in front of a large group of people.

Ø  Right to Broadcast allows distribution of the work via any medium and broadcast the work in the public domain along with the Internet. However, the terms and conditions of the right to use will be determined by the copyright owner.

Ø  The right of Public Recitation is also assured to the literary work authors.

Ø  The authors are conferred with the right known as Right to Follow or Droit de Suite which allows the author to secure a proportion of the successive sales of their work.

Ø  Under the Copyright Act, the moral rights are protected by the Berne Convention. Rights such as Right of Paternity and the Right of Integrity demonstrate how copyright is a personal right of the author, and of the work, and deserves recognition for his inventiveness. The Right of Paternity or Attribution secured by the copyright holder exists to provide the author the right to declare his authority over his work. Whereas, the Right of Integrity  prevents any falsification of the author’s work in order to maintain  the status and privilege of the right owner.

Ø  When computer software and files are taken into consideration, it is difficult to protect the copyright of the creator through ordinary copyright laws. Nonetheless, sui generis rights grant security to all such databases. This right subsists for a term of fifteen years.

Ø  As mentioned in Article 15, Right to Enforce Protected Rights facilitate all copyright carriers to bring about encroachment proceedings against any breach in their work.

Ø  As guaranteed by Berne Convention, the authors shall have the absolute right to approve the reproduction of their works. There will be no constraint to the reproduction of the copies, as long as there are no profits making agendas. The reproduction should not under any circumstances damage the economic and non-economic rights of the copyright title-holder.

Violation of Copyright Act

Copyright infringement is a criminal offense and if convicted, the person engaged in the infringement can be sentenced to prison for six months with the least amount of Rs. 50,000/- payable by that individual. Thus, a person will be held guilty of infringement under Section 63 of the Copyright Act. However, if the same person is found culpable for the second time, for the successive conviction, the minimum punishment will be increased to one year in prison along with a fine of Rs. 1, 00,000/-.When an offense of infringement of copyright in any work is reported, a police officer with the rank of a sub inspector, but not below it, has the authority to confiscate the content without a warrant. Thereafter, all replicas of that particular work will be presented before a magistrate.

In conclusion, it can be said that it is necessary to have a detailed understanding of “what is copyright” all about.  Copyright law effectively safeguards the rights of copyright owners. India has successfully modified and updated its copyright law. According to the New Copyright Bill that was sanctioned in 2012, provides ample amount of opportunity to protect the contents of lyricists, performers and artists and more when that content is publicized. This is a major improvement in the field of Copyright.

Simple and effective ways to register LLP online

Simple and effective ways to register LLP online

What is LLP?

Limited liability partnership or LLP is a form of partnership which was enacted in the Limited Liability Partnership Act, 2008 in India. The main reason to sanction LLP was to administer the business entity smoothly while providing the owners with limited liability. In such a partnership, no partner can be held guilty for another partner’s nonchalance. LLP registration online has been widely accepted by people since 2008.

Simple features of the Limited Liability Partnership 

  • An LLP is an entirely separate legal constituent, recognized under the LLP Act 2008. Additionally, LLP is mainly a low cost of the bargain with zero capital constrictions.
  • The legal professional’s fees are less as compared to the privately owned company along with the government charges which are also negligible.
  • Limited Liability the LLP guarantees the safety of personal assets of partners and the liability of LLP is basically limited to the assets of LLP firm only.
  • No audit is required when it comes to registering for LLP. Only in the case of a turnover higher than Rs. 1 crore,  LLP’s accounts need to be audited. LLP contributes immensely when it comes to tax matters.
  • An LLP authorizes for “pass through” taxation. Thus, the profits and/or losses are redirected to the partner’s tax return. As a result, those partners benefit who have an extensive or inadequate interest in that particular company. Besides, loan to partners is not assessable as well. However, when owners of any company withdraw benefits from the company, they are subjected to additional tax This accountability takes the form of DDT where 15% is to be paid by the company. Whereas, when it comes to Limited liability partnership no such tax is payable, besides profits of an LLP can be uncomplicatedly withdrawn by the partners

LLP registration procedure

The LLP registration procedure is a corporate body in itself, and any individuals willing to start a business venture may resort to this procedure by registering their names to an incorporation document as well as to the Registrar. This will enable them to develop a Limited Liability Partnership. Moreover, the duties and rights of the partners are protected by the LLP and provide certain flexibility when it comes to devising the agreement. Furthermore, in order to successfully register to LLP online, there should be at least two partners as well as two individuals as Designated Partners. Additionally, one among these two partners should be a resident in India.

In case any affairs of LLP need to be investigated, The Central Government has the authority to do so by appointing an Inspector deemed fit for the purpose. The LLP Act 2008 also sanctions merger of LLPs or conversion of a private company, unlisted company or a firm into LLP.

 Documents necessary for the Limited Liability Partnership

In India, limited liability partnership registration requires few documents, which are mandatory. The primary documents that are needed are the PAN Card of the partners, address proof of the partners, the Utility Bill as proposed by the registered Office of the LLP, no-objection Certificate provided by the Landlord as well as a rental agreement copy between the LLP and the Landlord. The address proof and the PAN card of the partners registering for LLP are the first documents that are considered necessary to commence LLP registration procedure. The rest of the pending documents, however, can be presented to the Registered Office of the LLP afterward. This can be done after gaining name approval from the Registrar of Companies for the LLP.

How to register LLP online?

The LLP registration online process is quite a simple process and can be done in a few easy steps.

  • The first step involves partners to submit their respective digital signature. Thereafter, in order to obtain Director Identification Number or Designated Partner Identification Number or DIN for the Partners of the LLP, it is necessary is a call for a Digital Signature Certificate (DSC).
  • It is possible to obtain the DSC within one day of filing of the DSC Application at the Ministry of Corporate Affairs. However, digital signatures most of the time have a validity of one or two years. The amount charged for obtaining a DIN is Rs. 500/-  and to obtain a DSC, the amount ranges from Rs 800-2650/-.
  • Following the completion of this procedure, it is required to apply for the name approval for the online LLP registration. The LLP registration fees for obtaining name approval is Rs 500/-.
  • The online registration of LLP is validated by the proof which is henceforth provided by the registrar of companies who issues the Certificate of Incorporation which is the proof of the registration. The LLP will be considered registered on successful issuing of the incorporation certificate.
  • Thereafter, an application for PAN for the LLP can be submitted. The LLP Partners will then be provided with 30 days time to file the Partnership Deed of the LLP with the MCA. A fine will be applicable if the LLP Partnership Deed is not filed within the duration of 30 days.
  • Moreover, a current bank account has to be opened after filing LLP agreements. The Ministry of Corporate Affairs, Companies Master Data Website will provide all the company details.

Advantages of limited liability partnership registration

  • Limited liability partnership does not restrict the number of owners that can be involved with the business venture. It does not hold one partner liable for any flawed decision; rather all partners are equally responsible for the incident. This causes a reduced amount of liability for the partners.
  • LLP partnership allows tax breaks where each partner is needed to file a variety of different tax forms regarding the business.
  • LLP also enable partnerships that are flexible in nature. Irrespective of the agreement, each partner in the business has the authority to decide their involvement in the business. There lies a freedom with the partners and it is their decision if they want to participate in business meetings or conferences.

Disadvantages of a Limited Liability Partnership Registration

  • Few states refrain from recognizing LLP as a legal agreement.
  • On the contrary, states that do recognize LLP levy large tax limits on limited liability partnerships. These taxes can be charged in the form of – additional taxes as well as personal tax filing.
  • Moreover, many consumers and clients view LLP as not credible.