How to verify Service Tax Number in India?

In India, the burden of paying service tax lies with the consumer. If you are a consumer of services, then your service provider will charge you service tax on the bill amount. He will pass this service tax collected from you on to the Government.

Let’s say you went to a drycleaner to get your blazer dry-cleaned. You get a receipt that looks some what like the one shown below:

ABC Dry cleaners                                                                       Date: 12/08/2016

Billing Address:                                                        STC No.:  AZTRD0746AXXX12

Shop No. 1, Vijay Nagar, Delhi                                              PAN No.: AZTRD0746A

Invoice No. 999

S.No	Description	Amount (In Rs.)
1.	Blazer	500
Add: Taxes	Service Tax@15%	75
	Total Amount Payable	575

Now if you notice, the bill amount is INR 500 for one blazer. Service tax @ 15% has been charged on that amount and the total amount that you are liable to pay is INR 575. Out of this INR 500 will go the drycleaner’s pocket and INR 75 will go to the Government.

Why Do I need to be concernedwith it?

You need to be concerned with it because the service tax that is paid to the Govt. is being collected from your hard-earned money.

This is the part where you need to be very careful. How do you know that the service tax charged from you by the drycleaner has been passed on by him to the Govt.?

There have been many instances where service providers were not even registered under Service Tax Act, but were collecting service tax from their customers and instead of paying it to the Govt., they were paying it to themselves. i.e. they were pocketing the service tax amount fraudulently. Such service providers usually provide a fake service tax registration number on their invoice to fool the customer.

If you have been charged service tax on services provided by any such bogus service provider, your money has just fallen into wrong hands.

I don’t want my Money to go to Waste!

It is perfectly understandable. No one does. You pay taxes from your hard—earned money and the tax you pay contributes to our national treasury. But when frauds like this happen, you feel helpless and frustrated both at having been fooled as well as at the loss of your money.

Don’t fret. It is very easy to determine whether your service provider is fooling you or not. Read on to know how.

Let’s go Step by Step

The Central Board of Excise & Custome (CBEC) has made it very easy to verify the genuineness of a service provider. It is a very easy 3 step process which can be done by anyone, even if he has no knowledge of taxes and related matters.

Step 1: Go the following link

https://cbec-easiest.gov.in/EST/AssesseeVerification.do

This is a direct link to the verification page of CBEC’s website. This saves you the time and energy that you would have otherwise spent navigating through their website.

Step 2: Enter the Assessee Code in the Box Shown

An assessee code is a 15-character identification number issued by the CBEC to a registered service provider. It is based on service provider’s PAN number but in some cases it can be based on a temporarily issued number as well. Simply put, it is the service tax registration number of your service provider.

Please bear in mind that assessee code, registration number, ECC and STC are one and the same and you do not have to get confused because of so many different names.

The assessee code/STC of a service provider is mentioned on the registration certificate issued to him and also on the invoice. It is mandatory for a registered service provider to mention his STC on the invoice issued by him.

When you have the assessee code with you, enter it into the box that will appear when you go to the above link.

Step 3: Getting the Information

Once you have the entered the assessee code in the appropriate box, you need to enter the CAPTCHA image in the box below it and press “Get Details”.

If the assessee code entered is genuine, the following information will appear on the screen.

• Assessee name
• Address
• Location Code

If this information matches with the details of your service provider, you know he is genuine and your money is reaching the Govt.

If the information generated does not match with that of your service provider or if no information is generated because of an incorrect/invalid assessee code, you can contact your service provider and ask him to prove his registration or to refund the tax collected from you.

You can also report this matter to the local tax authorities and they will take appropriate action against such service provider, including recovery of fraudulently collected tax.

Author: This blog is written by  Ms. Pragya Chaturvedi, student of Faculty of Law, University of Delhi , a passionate blogger & intern at  Aapka Consultant.

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Procedure for Filing an FIR

How many times have you considered lodging a complaint with the police but have hesitated because filing an FIR seems overwhelming, something that seems way out of your league with all the formalities and of course, the fact that you have to be at the police station to file your complaint.

What is an FIR?

First Information Report, or more popularly known as the FIR is a written document that is filed with the police that acts as a formal complaint. As the name suggests, an FIR is the first complaint that a person files with the police relating to a cognizable offence.

Who can file an FIR?

Generally, it is the victim himself or someone on his/her behalf who can file the complaint with the police. However, any person can file an FIR with the police either in writing or in oral. Further, in extraordinary circumstances, where police refuses to file an FIR, the court may take suo moto cognizance of the offence and may direct the police to file the FIR for the matter to be investigated.

What is the procedure for filing an FIR?

Whenever, a cognizable offence takes place, a person can file the FIR with the police and the process is really straightforward and simple:

1. When you go to the police, you can simply narrate them what happened and give your complaint in writing which is considered as the First Information Report.

2. Once you have submitted your complaint, the officials are supposed to number the complaint on their register, and convey the same number to you along with a photocopy of your written complaint.

3. What do I write in my complaint?

Everything. Whatever happened in the incident, you are supposed to describe it in as much detail as you possibly can. However, only mention the information you are completely sure of, else it would greatly hamper the investigation process and may also weaken your case in circumstances where the information turns out to be false.

For example, if someone hit your vehicle and ran away, you should be able to explain in great detail the exact time and location where the incident occurred alongwith the details of the other vehicle. For example: its color, the model of vehicle, its registration plate etc.

At the end, make sure you give your details clearly- your correspondence address and sign it.

4. What if the police have written down my complaint?

The police are supposed to write down your complaint in the form of an FIR if you’ve lodged your complaint verbally. Once the police writes down your complaint, they must read it back to you so that you can make sure that no detail is left out and the complaint is exactly the way you want it to be. The police cannot refuse to read it back to you. It is your right. Once you are satisfied with the FIR, you must sign it. After signing, the police must register the FIR by numbering it and giving you a photocopy of the complaint alongwith the number of the police complaint.

Great. But I don’t want to go to the police station to file my complaint. Is there any other way I can file an FIR?

Yes. With technology making advents in our country, it is possible to file an FIR online in most places these days. Most states like Delhi, Maharashtra, Himachal Pradesh, Jharkhand, Tamil Nadu etc have dedicated websites wherein you can file an FIR online.

Further, even in states where dedicated FIR portals are not available, you can send an email to any police station who will forward your complaint to the police station with the requisite jurisdiction and an FIR will be filed on your behalf and you will be intimated over phone. Such a facility is available in places like Chandigarh.

Easy, isn’t it? So maybe next time when you want to file a complaint with the police you won’t have to think twice before going to the police station to file an FIR or simply doing it from the comfort of your home.

Author: This blog is written by  Ms. Mrinaal Datt, student of  University Institute of Legal Studies, Punjab University, a passionate blogger & intern at  Aapka Consultant.

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Registration of Court Marriage

Court Marriages are solemnized under the Special Marriage Act, 1954. They are allowed under the Indian Law between any Indian Male and Female irrespective of their caste, creed, religion, status etc. Marriages in court are a civil contract and thus do not require any religious ceremony. Under the purview of the Special Marriage Act, 1954, a court marriage between an Indian Male and a Foreign National Female is also recognized. The advent of the system of court marriage has to some extent done away with the rituals and traditions that are underwent in an Indian Wedding. The parties can directly approach the marriage registration for performance and thereafter registration of their marriage followed by grant of marriage certificate.

There are some prerequisites that are required for a Court Marriage to be conducted and which if not followed might render it void or voidable. They are:

1. There should not be any subsisting valid marriage of the bride or the groom with any other party.
2. The bridegroom should be of minimum 21 years of age and the bride should be minimum 18 years to be eligible for a court marriage.
3. The Parties should not be of unsound mind of such a nature that they are not able to give valid consent for the marriage or suffering of a mental disorder of such a kind or unfit to such an extent for marriage or for procreation of children, and also must not suffer from recurring attacks.
4. Neither the bride nor the bridegroom should fall in the arena of prohibited relationship.

The following documents are required for the registration of Court Marriage:

• Application form in the prescribed format with the prescribed fee
• Passport Size Photographs of Marrying Persons
• Residential Proof of the people getting married.
• Date of Birth Proof of the Bridegroom and the Bride.
• Three Witnesses with Residential Proof and Pan Card are required.
• Death certificate or divorce decrees whichever is applicable, in a situation where either of the parties was married before.

The following procedure is required to be followed in a court marriage:

• The parties need to file a Notice of Intended Marriage in the specified form to the Marriage Registrar of the district in which at least one of the parties to the marriage has resided for a period of not less than 30 days immediately preceding the date on which such notice is given. The marriage registrar that the parties approach should be in the area of residence of at least one of the parties.

• The notice is then published/put-up by the Registrar of Marriage inviting objections, if any. The notice will consist details of the man and woman that is inclusive of their name, date of birth etc.

• After the expiration of 30 days from the date on which notice of intended marriage has been published, the marriage may be solemnized unless any person has objected it. If any person during the specified time makes an objection to the intended marriage, he or she can approach the registrar and register a complaint corroborated with appropriate evidence. Various objections can be raised like the parties are below legal age, bigamy will be resulted if the marriage is solemnized etc. These objections then will be verified and investigated by the registrar to make a justiciable decision.

• If the objections raised are found faulty, the marriage may be solemnized at the specified Marriage Office on any day within the next three months. A date of marriage preferable to the parties will be required to be pre informed at the office and should be registered. In case, three months have lapsed from the notification made by the parties, the entire process will start from scratch.

• Both parties along with three witnesses are required to be present on the date of registration/Solemnization. They are then made to read the vows and provide with their signatures in the register. This concludes their valid marriage.

• As a part of a small ceremony and in compliance of the wish of the bride and the groom, they can also exchange rings and make each other wear garlands at the time of registration.

• The parties can collect the marriage certificate within a week after the marriage is registered.

Author: This blog is written by  Ms. Surbhi Jaju, student of National Law Institute University, Bhopal , a passionate blogger & intern at  Aapka Consultant.

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Grounds for Divorce in India

Getting a Divorce is a not an easy process. Apart from being financially burdensome, the entire process of dealing with your soon-to-be former spouse and their family can drain you out mentally as well.

The rate of divorce in India is 13 cases of divorce per 1000 marriages, which is extremely low when compared to countries like the US where it is 500 cases of divorce per 1000 marriages.

Despite this low rate, cases of divorce are becoming increasingly common in India. It has increased nearly 4 times during the last four years. However, the sad and unfortunate reality is that in most places in India it is still considered somewhat of a disgrace to openly talk about it.

If you are not happy in your marriage and considering divorce; but are not sure enough to talk to someone about it, read on to ascertain the grounds on which you can file for it.

The Hindu Marriage Act states the following grounds on which you can seek divorce from your spouse.

Adultery: If your marriage has been solemnized i.e. performed with formal and ceremonial rituals, and after solemnizations your spouse has engaged in voluntary sexual intercourse with someone other than you, it is known as adultery and it is a valid ground to seek divorce.

E.g. your marriage ceremony takes place on 21.11.2015. On 30.11.2016, your husband/wife engages in sexual intercourse with your friend. This is adultery.

Cruelty: This is a very commonly used ground to seek divorce. The underlying premise is that your spouse has treated you with cruelty. Cruelty can be both physical as well as mental.

What is worth understanding here is what constitutes cruelty. Some instances are given below.

• Occasional verbal spats are part of every marriage. In a fit of anger, both spouses say some hurtful things to each other and in majority of cases; it does not amount to cruelty.

However, if your spouse is continuously abusive towards you, it might be a case of mental cruelty.

• Cases of physical abuse are covered underas cruelty.

• It might come as a surprise, but denying sexual intercourse is covered under cruelty. The Supreme Court in a recent judgment has held that denying sexual intercourse to your spouse over a prolonged period of time without sufficient reason is mental cruelty.

• Abusing your spouse with sexual slurs without justification has been ruled by the court as mental cruelty and a valid ground for divorce. The reason given was that such unfounded allegations on the spouse’s character leave an indelible mark on his/her mind, making it difficult to continue marital ties.

Desertion: According to law, if your spouse has deserted you for a continuous period of at least two years immediately before presenting the divorce petition, it will be considered a valid ground for divorce.

For the purpose of divorce, desertion means withdrawing from all matrimonial obligations without a just cause.

It is pertinent to mention that merely living does not amount to desertion. If a spouse has completely given up his/her marital duties and responsibilities towards the other person, then only such behavior can be termed as desertion.

It is also important to note that desertion is not a single act, but a continuous course of conduct.

If your spouse has not been heard as being alive for more than 7 years, it constitutes desertion too.

Conversion: If after marriage, your spouse has converted to another religion, you can legally state this reason as the ground for seeking divorce.

Unsound Mind:The expression ‘unsound mind’ means that because of the infirmity of his/her mind, the person is incapable of managing himself and his affairs.

The law states that if your spouse is of an unsound mind, and his/her condition is not curable, you can apply for divorce.

Mental Disorders: If your spouse suffers from such a mental disorder that it is not reasonably possible to live with him/her, you can seek divorce.

Some explanations and inclusions are as follows:

• The term mental disorder has been defined as a mental illness, psychopathic disorder, arrested/incomplete development of mind, psychopathic disorder and any other disorder of mind.
• Mental disorder includes Schizophrenia.
• Psychopathic disorder means that the person suffering from it engages in abnormally aggressive or socially irresponsible behavior. To seek divorce on this ground, it is not relevant that the psychopathic disorder is treatable by medicine or not.

Some other Instances to be considered:

• An incurable and virulent form of leprosy is a ground for divorce.
• If your spouse is suffering from a communicable form of sexually transmitted disease, it is a ground for divorce.
• If your spouse has joined any religious group and completely renounced the world, it is a ground for divorce.

Grounds for Divorce for Wife: The grounds mentioned above can be relied upon by both husband and wife. However, there are some grounds for divorce that can be taken by the wife only and not the husband. These are:

• If the husband has engaged in sodomy or bestiality.
• If the wife was married off before the age of 15 and she has repudiated the marriage after the age of 15, but before attaining the age of 18.
• If the husband has another living wife at the time of presentation of petition for divorce.

Please note that divorce takes place between two human beings and because of the complex nature of interpersonal relationships, there is no strait jacket formula that applies to all cases. You can apply for divorce based on any of the above grounds, but whether it’ll be granted or not depends on the facts and circumstances of each case and also on the evidence provided for the grounds taken for divorce.

Author: This blog is written by  Ms. Pragya Chaturvedi, student of Faculty of Law, University of Delhi , a passionate blogger & intern at  Aapka Consultant.

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What is the new Service Tax Rate?

This year, our Hon’ble Finance Minister, Shri Arun Jaitley notified about the increase in service tax by 0.5% during his budget speech on 29th February 2016. In addition to 14% Service Tax and 0.5% Swachh Bharat Cess, there will be an additional Cess of 0.5% known as Krishi Kalyan Cess. This means that the new rate of service tax shall be 15%. The proceeds from the new Cess shall be directed towards promoting agricultural activities. However, following points are to be kept in mind regarding the same-

1. The new rate of Service Tax shall be applicable from 1st June 2016. This means the taxpayers of assessment year 2015-16 shall be subjected to the old rate of 14.5%, which includes the Swachh Bharat Cess of 0.5%.

2. Theoretically, it is not an increase the Service Tax itself, but an addition cess of 0.5% has been implemented. This cess is known as Krishi Kalyan Cess.

3. In the assessment year 2016-17, services provided till 31st May, 2016 shall be chargeable at 14.5% and from 1st June, 2016 the service tax shall be calculated at the rate of 15%.

4. If a service is provided before 1st June, 2016 but the Invoice is raised and payment is made after 1st June, 2016, then Krishi Kalyan Cess shall be applicable.

5. If a service is provided before 1st June, 2016 and either the Invoice is raised or payment is made before 1st June, 2016, then Krishi Kalyan Cess shall not be applicable. The official notification regarding the same can be found here.

6. It is also to be noted in regard to points 5 and 6 that the invoice of services provided must be raised within 14 days to claim exemption of Krishi Kalyan Cess. If an invoice has been raised after 14 days of services provided, the Service Tax shall be applicable at the rate of 15%.

7. Service Tax is applicable only on service providers whose aggregate value of turnover is above Rupees 10 Lakh in a single financial year. The meaning of aggregate value of turnover is prescribed under Section 67.

8. Further, if the value of turnover exceeds Rupees 9 lakh, the service provider must apply for Registration of Service Tax within 30 days of such exceeding.

9. Service Tax in general is applicable on all the services except those in the negative list of the government. Further exemptions from Service Tax are negatively notified by CBEC from time to time. All official notifications regarding service tax can be foundhere.

10. Service Tax is applicable to whole of India except the State of Jammu and Kashmir.

The increment was necessary for the economy since the agricultural sector has been going through the years of bad harvest. The contingencies compelled the government to make provision for the same. Hopefully, there shall be some of our money that we pay for our meals at luxurious hotels, which will certainly go to people behind those meals, that’s our farmers. In my opinion, the implementation date could have been 1st of July, 2016, that is the second quarter, since Service Tax is payable quarterly.

Author: This blog is written by  Ms. Sweta Pochiraju, student of National Law University-Delhi, a passionate blogger & intern at  Aapka Consultant.

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NEED TO REGISTER A LOGO

Well the Indian legal system does not make an obligation for a company whether it being a sole proprietorship or a private limited company or any company for that matter to get there logo registered as such but the relevance of a registered logo is something which cannot be ignored with, but before arriving at conclusion as to whether there is need to register a logo or not certain terms and conditions needs to envisaged and clarified with, which are hereby referred to.

• CONCEPTION OF LOGO

Logos are a critical aspect of corporate marketing. As the company’s major graphical representation, a logo facilitates a company’s brand and becomes the single most visible manifestation of the company within the large targeted markets. For this reason, a well-designed logo is an essential part of any company’s overall marketing strategy which can be further enhanced through legal protection. In India for granting legal protection to a logo a company or an individual claiming to be the proprietor of the trademark needs to get it registered under the Trade Marks Act, 1999

• ADVANTAGES OF A LOGO REGISTERED AS A TRADEMARK

• LEGAL SANCTITY- Once a logo is being registered under the Trade Marks Act, 1999 there are various provisions in the act which will provide for a legal protection to it and the infringement of which may confer a right upon the proprietor of the registeredlogo toinitiate action against those responsible, in order to claim monetary compensation. Thus a registered logo provides an exclusive right to the proprietor.

• DISTINCTIVE IDENTIFICATION-The concept of distinctive identification does not  only states that the services given or products manufactured by the company should be different from that of other but in its broader sense its states that the distinction should be such that no other competitor can infringe upon of what a particular company is offering to its customers and this is where a registered logo plays a vital role since it provides a company a distinctive legal identity which cannot be used by any other company.

• GEOGRAPHICAL BANDWITH- When a proprietor gets its logo registered under the Trade Mark Act, 1999 generally the protection granted to it is a nationwide protection which means that he enjoys the exclusive license to market its products and services under the registered logo without any third party intervention. Thus this helps to capture a big market and increase the capital.

• ASSET CREATION– The protection given to a proprietor under the Trade Marks Act, 1999 is an intellectual right which gives him the right of selling, franchising or commercially contracting with other company. Thus a great amount of money is generated which eventually leads to asset creation.

• GOODWILL ENHANCEMENT – When a logo is registered it creates a sense of trustand quality assurance in the minds of the customer of the uniqueness of the product or services of the company. Which eventually leads to enhancement in the goodwill of the company.

• CONSEQUENCES OF NOT REGISTERING LOGO AS TRADEMARK

• NO RECOURSE TO LEGAL ACTIONS – The first and foremost consequence which a proprietor would have to bear is that there will be no recourse to any legal action since because law only provides a remedy when a right subsists but since the logo being unregistered cannot have its recourse to any legal action for any infringement.

• EFFECT ON BALANCE SHEET- A logo registered as trademark is considered to be an asset of the company and is always reflected in the balance sheet but in case it is not being registered it ceases to be included in the balance sheet which can lead to more liabilities and less assets and eventually can affect the profit margin of the firm.

• LOSS OF GLOBAL MARKET- A logo registered in India as trademark could be used as to tool to secure trademark in other countries for carrying out its business. However if the logo is not registered it becomes very difficult to procure a trademark in that respective country in which the proprietor of the trademark professes to carry on its trade and thus it may result in loss of global market.

• LOSS OF UNIQUE SYMBOL IDENTIFICATION- Registered logo grants the proprietor of the trademark  to use the ® symbol when the mark is used for the goods and services listed in the registration which gives him the ultimate sovereignty to use it for commercial purpose and on the other hand unregistered logo are to be designated by a superscript “TM” which can be used by anybody professing to be the proprietor of the trademark. Thus there is a loss in unique symbol identification as far as unregistered logo is concerned.

CONCLUSION 

Thus based on the analysis of the above advantages and the consequences one could infer that it is proximate to get a logo registered since it will help the proprietor to convey the intellectual attributes of the product and services of his firm or company and would also help to gauge more consumer attraction. Thus it is advisable to get a logo registered under the Trade Marks Act, 1999.

Author: This blog is written by  Mr. Rohitesh Tak, student of National University of Advanced Legal Studies, Kochi, a passionate blogger & intern at  Aapka Consultant.

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Direct Tax & Indirect Tax

Direct Tax is a very straightforward method of taxation. Direct taxes have the following characteristics which distinguish them from indirect methods of taxation.

1. It is imposed upon eitheran individual (which can include a person, or even an individual organization or company) or else upon some sort of property (this can include land, or even income such as wages).

1. These taxes are paid to the government directly by the person who is bearing their burden. For example, property tax is paid by the owner of the property.

3. The burden of direct taxes cannot be shifted. This is an important feature of all direct taxes, because it means that the taxpayer cannot shift the burden onto anyone else. Hence if a person has to pay income tax on the income they have earned, then they must pay this amount out of their own pocket. There is no way of shifting the burden onto anyone else. No third person can be asked to pay the tax or bear the burden of the tax. The person earning the income is the only person who can be asked to bear the burden of the income tax. Hence a direct tax is often defined as one whose burden cannot be shifted to anyone other than the taxpayer.

4. Direct taxation applies to all individuals. There is no way in which one can actively avoid direct taxes, or consciously make decisions so as not to pay such taxes. Direct taxes are mostly unconditional.

5. Direct taxes are mostly progressive, meaning that they are levied according to the financial status of a person. In Income tax, people with higher incomes are charged higher percentages of tax while those with extremely low incomes are often exempted from tax altogether.

Indirect Taxes are not as straightforward as direct taxes. They have the following characteristics which can distinguish them from direct taxation.

1. Indirect taxes are not imposed upon individuals or property, but rather upon the transactions between these entities. For example, a sale made between two companies is a transaction which can attract indirect taxes. But this is not the same as the companies themselves paying direct taxes.

2. Indirect taxes are not paid by the person who is bearing the burden. For example, VAT is paid by the manufacturer but the actual burden is on the final consumer who buys the product.

3. The burden of indirect taxes can be shifted away from the taxpayer. For example, even though the manufacturer is liable to pay VAT whenever they sell a product, they need not pay this amount out of their own profits. Rather, the manufacturer will collect the VAT amount from the consumer by adding it to the price of the goods. He will then pay the same to the government. Hence even though the manufacturer is essentially the taxpayer, he is not bearing the burden and is shifting it to the consumer.

4. Indirect taxation does not apply to all individuals. Since it is a tax on transactions, the tax will not arise unless the transaction takes place. Hence if one does not participate in these transactions then they will never have to pay indirect taxes.

5. Indirect taxes are not progressive. For example, the amount of VAT charged from a consumer will always be the same irrespective of the financial situation and earnings of the consumer himself. A poor man pays the same amount of VAT as a rich man.

The biggest source of Direct Taxes in India is Income Tax. This is a tax charged from individuals, on the amount of income that they earn. The percentage of income taxed depends upon the level of income of the person; people who earn more have to pay a larger portion of their earnings as income tax. Income Tax is also a central tax and hence is paid to the central government of India. Corporate Sector tax is also an important source of direct taxes since huge corporations make large profits and are an important source of taxation income for the government. The taxes levied on companies are also direct taxes.

The major source of Indirect taxes in India is VAT or Sales Tax. These are taxes levied on specific transactions and the rates of the same are fixed by the government. They are State taxes and hence are paid to the respective state where the transaction takes place.

Author: This blog is written by  Ms. Sweta Pochiraju, student of National Law University-Delhi, a passionate blogger & intern at  Aapka Consultant.

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Company Registration in Delhi

As per law whenever a company has to be registered it has to be registered in accordance with the provision of the Company Law 2013 and the relevant amendments that effect the same. When it comes to Company Registration, all the procedure is defined under the said law along with that the said law also stipulates few requirements such as in case of a private company there should be at least 2 persons and in case of a public company there should be at least 7 people, a new concept has also emerged during the years known as single person company, a single person company is owned and operated by a single individual. Along with that there should be relevant copies of documents such as Adhaar card, pan card, bank account statement, electricity bill, etc. along with that copies of the saledeed, lease deed, rent agreement etc. should be kept in handy as one will require these documents time and again.

Now the procedure that has to be followed when it comes to registration of company is a follows:-

1. Collect the relevant documents and make sure that one of the director of the company has to be present in India for more than 182 days during the previous calendar year.

2. Directors have to attain the DIN (Directors Identifications Number) in the regional office of Ministry of Corporate Affairs.

3. Directors than have to attain the Directors Signature Certification (DSC) which is used to fill the E-Forms and to put their Signature wherever required. Usually they are prepared by third party Company which is thereafter recognized by the government of India.

4. Now one have to select the name of the company and have to submit 4-5 names that they wish to choose. This should be done after cross checking the existing names in the MCA portal.

5. The Regional office of the Ministry of Corporate affairs will take time to verify the same and one it is satisfied it doesn’t match with any other name of the company than they allot you the said name.

6. Now comes the turn to draft heart and soul of the company i.e. MOA, AOA. Memorandum of association and articles of association are important documents as they regulate the framework and regulations of the company.

7. Thereafter one have to fill the relevant forms on the MCA’s website to get the company registered, when it comes to Delhi State.

8. When all the forms are full filed, MCA’s website will take to the payment page where you will have to make the payment of ROC Stamp duty.

A glimpse of the average cost can be seen below[1]:-

SNO	Particulars	Charges or Cost or Fee	Total Amount in INR
1	Getting DIN	500/- INR per DIN	1000 INR
2	DSC Charges(2 Number of the Directors)	1500/- INR per DSC	3000 INR
3	Company Name Approval	1000/- INR per application	1000 INR
4	Stamp Paper and Notary Charges	depend on affidavit, certification	500 INR approx.
5	Company Registration in Delhi Forms, MOA,AOA	(300+2000+300+300+300)	3200 INR approx.
6	Stamp Duty Fee of MOA, AOA and Forms	State wise	700 INR Approx.
	Total Cost or Govt. Fee For Company Registration in Delhi		9400/-

1. Now all the documents submitted will be cross checked by MCA and if they are found to be upto mark they will accept them and if not they will ask you to resubmit the documents so required.

2. After verifying all the documents MCA will issue the Certificate of Incorporation in electronic form.

3. Now when you register your company it becomes evident to get a pan card for the same as generally companies are formed to carry out economic activities which requires one to file Income tax return and to file such a return pan card is essential. Pan Card itself is not enough depending on the type of the business your company undertakes and the turnover of the same one will have to attain necessary registrations under service tax or attain TIN Number to carry out the work in a peaceful manner.

Author: This blog is written by  Mr. Devashish Jain, student of College  of Legal Studies, UPES, a passionate blogger & intern at  Aapka Consultant.

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