e-Nyaya Sarathi

Section 316 punishes criminal breach of trust with imprisonment up to 5 years or fine or both.

Section 324 punishes mischief with imprisonment up to 1 year or fine or both.

Section 336 punishes forgery with imprisonment up to 3 years and fine.

Section 329 punishes criminal trespass with imprisonment up to 3 months or fine up to ₹5,000 or both.

Section 331 punishes house-trespass with imprisonment up to 1 year and fine up to ₹5,000.

Section 96 states that nothing is an offence which is done in the exercise of the right of private defence. Section 103 states that the right of private defence applies even against acts committed by persons who lack legal responsibility due to unsoundness of mind, intoxication, youth, or misconception, as long as the act poses a real threat.

Abetment is the act of instigating, conspiring, or intentionally aiding another person to commit an offence.

Mens rea refers to the guilty mind or the intent behind committing a crime. Under BNS, proving mens rea is crucial in offences like criminal conspiracy, cheating, and defamation because it establishes the accused's deliberate or dishonest intention.

Yes, BNS introduces community service [Section 4(f)] as a recognized punishment for the first time in Indian criminal law, marking a significant departure from the traditional focus on retributive justice.

Section 299 punishes deliberate and malicious acts intended to outrage religious feelings, including through spoken/written words, signs, and electronic means. It carries a penalty of up to 3 years imprisonment, a fine, or both.

Death, Imprisonment for life, Imprisonment (which is of two descriptions, namely:— (1) Rigorous, that is, with hard labour; (2) Simple), Forfeiture of property, Fine, Community Service.

Act done by a person bound, or by mistake of fact believing himself bound, by law. Act of Judge when acting judicially. Act done pursuant to judgment or order of Court. Act done by a person justified, or by mistake of fact believing himself justified, by law. Accident in doing a lawful act. Act likely to cause harm, but done without criminal intent, and to prevent other harm. Act of a child under seven years of age Act of a child above seven and under twelve years of age of immature understanding. Act of a person of unsound mind Act of a person incapable of judgment by reason of intoxication caused against his will. Act not intended and not known to be likely to cause death or grievous hurt, done by consent. Act not intended to cause death, done by consent in good faith for person’s benefit. Act done in good faith for benefit of child or person of unsound mind, by, or by consent of guardian. Act done in good faith for benefit of a person without consent.

Rigorous imprisonment of either description for a term which shall not be less than ten years, but which may extend to imprisonment for life, and shall also be liable to fine.

Rigorous imprisonment for a term which shall not be less than twenty years, but which may extend to imprisonment for life, which shall mean imprisonment for the remainder of that person’s natural life, and shall also be liable to fine.

Rigorous imprisonment for a term which shall not be less than twenty years, but which may extend to imprisonment for life, which shall mean imprisonment for the remainder of that person’s natural life, and with fine or with death.

Imprisonment for a term which shall not be less than seven years but which may extend to imprisonment for life.

Whoever commits murder shall be punished with death or imprisonment for life, and shall also be liable to fine.

Punishment on first conviction shall be imprisonment upto three years, and shall also be liable to fine; and be punishment on a second or subsequent conviction, with imprisonment upto five years, and shall also be liable to fine.

Punishment for kidnaping or abducting a child below 10yrs of age with dishonest intent, shall be punished with imprisonment upto seven years, and shall also be liable to fine.

act with intention or knowledge to cause death will be punished by imprisonment upto 10yrs and also liable to fine. If hurt is caused the offender may face life imprisonment or same as above sec 109 (1). If offender is already serving life imprisonment and causes attempt to murder they may be punished with death or imprisonment for life that is for remainder of life sec 109 (2)

The Bharatiya Sakshya Adhiniyam, 2023, is the new Indian legislation replacing the Indian Evidence Act, 1872.

It came into force on 1st July 2024, replacing the Indian Evidence Act, 1872.

The Bharatiya Sakshya Adhiniyam, 2023 consists of 170 sections, spread across 12 chapters. Whereas in Indian evidence act, 1872 has a total of 167 sections.

Major differences include: Electronic records are now classified as primary evidence instead of secondary evidence. Inclusion of digital and electronic records in the definition of documents. Addition of "coercion" as a ground for inadmissible confessions. Enhanced certificate requirements for electronic evidence involving both a person in charge and an expert. Removal of certain colonial-era references and updating of terminology.

Yes, the BSA applies to all judicial proceedings in or before any court, including civil and criminal cases, and courts-martial.

Yes, under Section 124 of BSA (formerly Section 118 of the Indian Evidence Act), courts can convict solely on a child's testimony if it is found credible and free from tutoring. Every person, including a child, is competent to testify unless the court believes the person is incapable of understanding questions or giving rational answers.

Sec.15 defines an admission as any oral or documentary statement suggesting an inference relating to a fact in issue, by any relevant person.

No, under sec. 22 confessions made under inducement, threat, coercion, or promise are inadmissible.

Under Section 22 of BSA, a confession is inadmissible if it appears to the court that it was made due to inducement, threat, coercion, or promise from a person in authority relating to the charge against the accused. The BSA notably adds "coercion" as a new ground for inadmissibility.

Yes, under Section 138 of BSA, an accomplice is deemed a competent witness against the accused, and a conviction can be based on their testimony if it is corroborated.

Section 128 of BSA protects marital communications by stating that no person who is or has been married shall be compelled or permitted to disclose any communication made by their spouse during marriage, unless consent is given by the person who made it or their legal representative.

As per sec. 26(1) allows statements made by a person who is about to die concerning the cause or circumstances of death as admissible.

Means that the court may either regard such fact as proved, unless and until it is disproved or may call for proof of it.

It means that the court shall regard such fact as proved, unless and until it is disproved.

All statements made by witnesses before the court and all documents produced before the court for inspection.

No, Section 90 of BSA explicitly prohibits courts from presuming the identity of the sender of electronic messages. The burden to prove who actually sent the message lies on the party relying on it, as electronic communications can be hacked, manipulated, or sent by unauthorized persons.

Section 63 of BSA requires a certificate for electronic evidence to be signed by both:- a person in charge of the communication device or management of relevant activities, an expert in the field. This certificate must identify the electronic record, describe how it was produced, and provide particulars of the device involved. The certificate must be produced every time electronic evidence is submitted for admission.

Sec. 22A, 82, 88,113, 166.

Sec.61 electronic and digital record is added.

Sec.1 of BSA clearly says that this act applies to all judicial proceedings in or before any Court, including Courts-martial.

Document for the purpose of this act added electronic and digital records.

It is a crucial piece of litigation that governs the admissibility of evidence in Indian courts.

According to Section 146 of BSA, leading questions are those suggesting the answer the questioner wishes to receive. They are permitted during cross-examination and may be allowed during examination-in-chief for introductory, undisputed matters, or when facts have been sufficiently proved.

An act to consolidate and amend the law relating to narcotic drugs, to make stringent provisions for the control and regulation of operations relating to narcotic drugs and psychotropic substances, to provide for the forfeiture of property derived from, or used in illicit traffic in narcotic drugs and psychotropic substances, to implement the provisiond of the International Conventions on Narcotic Drugs and Psychotropic substances.

It extends to the whole of India.

It applies to all citizens of India outside India and to all persons on ships and aircrafts registered in India.

Cannabis (hemp) means – (a) Charas that is the separated resin in whatever form whether crude or purified, obtained from the cannabis plant and also includes concentrated preparationand resin known as hashish oil; (b) Ganja that is the flowering or fruiting tops of the cannabis plant excluding the seeds and leaves when not accompanied by the tops by whatever name they may be known.

Central Government factories means factories owned by the Central Government or factories owned by any company in which the central government holds at least fifty one percent of paid-up share capital.

Commercial quantity in relation to narcotic drugs and psychotropic substances means any quantity greater than the quantity specified by the Central Government by notification in the official gazette.

Controlled delivery means the technique of allowing illicit or suspect consignments of narcotic drugs, psychotropic substances, controlled substances or substances substituted for them to pass out of or through or into the territory of India with the knowledge and under the supervision of an officer empowered in this behalf or duly authorised with a view to identifying the persons involved in the commission of an offence under this act;

Controlled substance means any substance which the central government may, having regard to the available information as to its possible use in the production or manufacture of narcotic drugs or psychotropic substances or to the provisions of nay International Convention, by notification in the official gazette, declare to be a controlled substance.

Addict means a person who has dependence on any narcotic drug or psychotropic substance.

The Central Government.

The narcotics commissioner shall either by himself or through officers subordinate to him, exercise all powers and perform all functions relating to the superintendence of the cultivation of the opium poppy and production of opium.

The narcotic drugs and psychotropic substances consultative committee and shall consist of a chairman and such other members not exceeding 20.

The central govt may constitute a fund to be called the national fund for control of drug abuse.

No person shall cultivate any coca plant , opium poppy , cannabis plant or produce , manufacture , possess, sell , purchase , transport , warehouse, use, consume, import inter-state, export inter-state, import into India, export from India or tranship any narcotic drug or psychotropic substance except for medical or scientific purposes.

The central govt my by rules permit and regulate the cultivation of coca plant, opium poppy, production and manufacturing of opium and poppy straw.

No narcotic drug , psychotropic substance , coca plant ,opium poppy or cannabis plant shall be liable to be distrained or attached by any person for the recovery of any money under any order or decree of any court or authority or otherwise.

The central govt. May permit cultivation of any coca plant and other operations like production, possession, sale, purchase etc for any flavouring agent which shall not contain any alkaloid.

The govt. may allow cultivation of any cannabis plant for industrial purposes only of obtaining fibre or sees or for horticultural purposes.

According to S.15 of this act – If the contravention involves small quantity, offender shall be punishable with rigorous imprisonment for a term which may extend to one year or with fine which may extend to ten thousand rupees or both, If the contravention involves intermediate quantity, offender shall be punishable with rigorous imprisonment for a term which may extend to ten years and with fine which may extend to one lakh rupees, If the contravention involves commercial quantity , offender shall be punishable with rigorous imprisonment for a term which shall not be less than ten years but which may extend to twenty years and shall also be liable to fine which shall not be less than one lakh rupees but which may extend to two lakh rupees.

Any cultivator having license to cultivate opium poppy who embezzles or illegally dispose of shall be punishable with rigorous imprisonment of minimum Ten years extendable up to twenty years with a fine up to two lakh rupees.

The holder of any license granted under this act or his employ has to maintain accounts, to submit any return in accordance with the provisions of this act, to produce such license on demand of any officer authorised. If the licensee or his employ omits or fail to perform above said duties, shall be punishable with imprisonment for a term which may extend to 3years or with fine or both.

In case of cocaine, morphine, heroin or any drug specified by the central govt. by notification, with rigorous imprisonment for a term which may extend to one year or with fine extendable up to 20,000 rupees. In case of other narcotic drug or psychotropic substance with a term which may extend to 6 months or with fine which may extend to 10,000 rupees. S.27

Yes, acc. to S.28 attempts to commit any offence shall be punishable with the punishment provided for the offence.

Yes, acc. To sec 31A death penalty can be imposed on repeated offenders previously convicted with offences involving commercial quantity.

Acc. to S.32A, no sentence (other than s.27) shall be suspended, remitted or commuted. Also the provisions of S.360 of Cr.P.C or in Probation of Offenders act 1958 shall not apply to any person convicted under this act unless such person is under 18 years of age or that person is convicted under s.26 or 27.

Yes a court while convicting a person under this act direct a person to furnish security if the court is of the opinion that it is necessary to require such person to execute a bond with or without sureties.

Under this act, accused has to prove that he is innocent and the court shall presume that accused has committed the offence acc to s.35.

The court of sessions has the jurisdiction to try the offences under this act acc. to S.36A. Also the offences which are punishable with 3 years or less are triable by JMIC.

Extendable up to one year subject to the order of special court constituted under this act on the report of Public Prosecutor.

Every offence under this act is cognizable and non-bailable acc. to S.37.

Acc. to S.39 , when any addict is found guilty of an offence punishable under s.27 or for offences involving small quantity and if the court by which he is found guilty is of the opinion regard being had to the age , character , antecedents or physical or mental condition of the offender ,the court may instead of punishing him , with his consent direct that he be released for undergoing medical treatment for de-toxification or de-addiction from a hospital or an institution maintained or recognised by govt.

A Metropolitan Magistrate or a Magistrate of the First Class or any Magistrate of the Second Class specially empowered by the state govt. in this behalf may issue a warrant for the arrest of any person whom he has reason to believe to have committed any offence punishable under this act or for the search. Any Gazetted officer of the empowered departments may authorise any officer subordinate to him but superior in rank to a peon, sepoy or constable to arrest such a person or to search a building, conveyance or place whether by day or by night.

Any officer superior in rank to a peon, sepoy or constable of the empowered departments, if he has reason to believe from personal knowledge or information given by any person and taken down in writing that any person has committed any offence punishable under this act or that any narcotic drug, psychotropic substance or controlled substance in respect of which an offence punishable under this act has been committed or any document or other article which may furnish evidence of the commission of such offence or any illegally acquired property or any document or other article which may furnish evidence of holding any illegally acquired property has been kept or concealed in any building, conveyance or enclosed place, may between sunrise and sunset enter into and search any such building, conveyance or place; in case of resistance, break open any door and remove any obstacle to such entry; seize such drug or substance and all materials used in the manufacture thereof and any other article and any animal or conveyance which he has reason to believe to be liable to confiscation under this act and any document or other article which he has reason to believe may furnish evidence of the commission of any offence punishable under this act or furnish evidence of holding any illegally acquired property which is liable for seizure or freezing or forfeiture under Chapter VA of this act; and detain and search, and, if he thinks proper, arrest any person whom he has reason to believe to have committed any offence punishable under this act.

Any officer of any of the empowered departments may seize in any public place or in transit, any narcotic drug or psychotropic substance or controlled substance in respect of which he has reason to believe an offence punishable under this act has been committed, and, along with such drug or substance, any animal or conveyance or article liable to confiscation under this act, any document or other article which he has reason to believe may furnish evidence of the commission of an offence punishable under this act or any document or other article which may furnish evidence of holding any illegally acquired property which is liable for seizure or freezing or forfeiture under Chapter VA of this act; detain and search any person whom he has reason to believe to have committed an offence punishable under this act, and if such person has any narcotic drug or psychotropic substance or controlled substance in his possession and such possession appears to him to be unlawful, arrest him and any other person in his company.

Where it is not practicable to seize any such goods, the officer authorised may serve on the owner or person in possession of the goods, an order that he shall not remove, part with, or otherwise deal with the goods except with the previous permission of such officer.

The judgement has categorised offences into four different categories and has observed that these guidelines would operate upon the satisfaction of two conditions- (a) That the accused was not arrested during the investigation and that (b) The accused co-operated throughout in the investigation including appearing before the investigating officer whenever called. These four categories are: A. Offences punishable with imprisonment of 7 years or less not falling in category B & D. B. Offences punishable with death, imprisonment for life, or imprisonment for more than 7 years. C. Offences punishable under Special Acts containing stringent provisions for bail like NDPS(S.37), PMLA(S.45), UAPA(S.43D), Companies Act(S.212), etc. D. Economic offences not covered by Special Acts. With respect to category A, the guidelines appear to be comparatively lenient to the accused, given the lesser gravity of the offences involved. Here, after filing of the charge sheet or the complaint taking cognizance, ordinary summons must be issued at the first instance including an appearance through lawyer. However, if the accused does not appear despite of service of summons, then a bailable warrant for physical appearance may be issued. Again, if the accused fails to appear despite issuance of bail able warrant, a non-bailable warrant will be issued. Such non-bailable warrant may be converted by the magistrate into a bailable warrant/summons without insisting on physical appearance of the accused, if the accused Moves an application before execution of the non-bailable warrant on an undertaking to appear physically on the next date of hearing. Once an appearance is made in court, bail applications may be decided without taking such accused into custody or by granting interim bail till the bail application is decided. With respect to categories B and D, the bail application will be decided on merits on appearance of the accused in Court pursuant to process being issued. Furthermore, as far as economic offences are concerned, the Supreme Court observed that to determine whether or not to grant bail, two aspects need to be considered i.e., seriousness of the charge and severity of the punishment. In the context of white-collar crimes, the aforementioned factors are usually considered to decide on bail applications. Finally, with respect to category C, the guidelines arev the same as categories B & D with the additional condition of compliance with strict bail provisions under section 37 of Ndps act 1985, section 45 of the PMLA Act 2002, section 212 of the Companies act 2013, Section 43(D0(5) of the UAPA 1967 and the provisions POCSO act, 2012. Other broader guidelines as regards the grant of bail;

Punishment is rigorous imprisonment for a term which shall not be less than ten years but which may extend to twenty years and shall also be liable to fine which shall not be less than one lakh rupees but which may extend to two lakh rupees.

Yes, the Central Government or the State Government may, if it is of opinion that an offender has voluntarily rendered assistance to the police or other authority in investigation or apprehension of any other offender or for having voluntarily divulged any useful information leading to the detection of offences under this act, tender him immunity from prosecution. The immunity may be subject to any condition as may be specified.

Acc. to S.64A, any addict, who is charged with an offence punishable under section 27 or with offences involving small quantity shall not be liable to punishment under section 27 or any other section for offences involving small quantity of narcotic drugs or psychotropic substances, where such addict proves that he voluntarily sought to undergo medical treatment for de-addiction and had undergone such treatment and a certificate in support of such plea is produced by an authorised medical officer; immunity from prosecution may be withdrawn if the addict does not undergo the complete treatment for de-addiction.

No, In Tofan Singh v State of T.N. (2013) 16 SCC 31, it is held that a confessional statement made under section 67 of the Narcotic Drugs and Psychotropic Substances Act to an officer empowered under section 42 or section 53 will not be admissible in evidence against the accused.

Ch.5A was inserted by Act 2 of 1989 w.e.f. 29-5-1989.

The provisions of this Chapter shall apply only to a person who has been convicted of an offence punishable with imprisonment for a term of ten years or more under any provision of this Act or under any other law for the time being in force, or a person who has been convicted of a similar offence by a competent court of criminal jurisdiction outside India. Such provisions shall also apply to the relatives and associates of such persons.

The Central Government may, by notification in the Official Gazette, authorise any revenue officer not below the rank of Principal Commissioner of Customs or Commissioner of Customs or any other equivalent officer of any other department including the Central Board of Excise & Customs to perform the functions of the competent authority under this chapter.

Any police officer authorised under section 53 or any officer of central government or a state government authorised by it in this behalf, having regard to the nature of the provisions of this chapter, and who becomes aware of any person possessing, or suspects the possession of any property which is or can be declared to be illegally acquired property or who is holding any illegally acquired property in trust, benami or otherwise on behalf of or in respect of any person to whom the provisions of this chapter apply pending the action, if any, under Chapter V A may, if such officer is of the opinion that it is necessary so to do, make a survey or search for the purpose of locating such property.

Any officer conducting an inquiry or investigation has reason to believe that any property is an illegally acquired property and such property is likely to be concealed , transferred which will result in frustrating any proceeding relating to forfeiture of such property , he may make an order for seizing such property and where it is not practicable to seize such property , he may make an order that such property shall not be transferred except with prior permission of the officer making such order .Any order made shall have no effect unless the said order is confirmed by an order of the competent authority within a period of thirty days of its being made .

The central govt. May appoint as many of its officers not below the rank of a joint secretary to the govt. As it think fit to perform the functions of an administrator.

The burden of proving that any property is not illegally acquired property shall be on the person affected.

1. Most consistent demonstrable effect is elevation of pulse rate. 2. Blood pressure changes are variable 3. Reddening of conjunctiva (white part of the eye ball) 4. Weight gain occurs often due to high calories intake 5. Dryness of mouth, throat irritation and occasionally vomiting.

1. It develops sense of relaxation 2. Thought flows in disconnected fashion in a dream like state. 3. Time and space orientation is impaired. 4. Body images are distorted 5. Perception of colours and sound is altered and usually intensified. 6. Laughter comes easily and may be uncontrollable but sometimes mood is depressed. 7. Impairment of short term memory 8. Loss of insight disorganised thinking. 9. Driving performance may be altered, particularly at night due to significant delay in perception of light.

The drugs used in treating the behavioural disorders are known as psychotherapeutic agents. The various psycho pathogenic conditions include psychoses, neuroses , anxiety , depression and mania . These drugs may be classified into three major groups as follows Anti-psychotic agents-These drugs used in treating various types of psychoses. Psychoses are the state of serious mental disorders characterised by illusions, delusions, hallucinations, mental confusion and a lack of insight. Anti-depressants-these drugs are used for depression .depression is a state of sinking, a falling in .These kinds of states may be produced with any untoward, unfortunate happenings .these drugs have no potential threat of abuse and addiction. Anti-anxiety drugs or anxiolytics –Anti anxiety drugs are drugs used in relieving psychoneuroses and anxiety, agitation and tension of pathological origin.

The term possession has not been defined in the act. In the dictionary of English law possession is defined as the visible possibility of exercising physical control over a thing coupled with intention of doing so, either against the entire world or against the entire world except certain persons. There are therefore three requisites of possession. First, there must be actual or potential physical control. Secondly, physical control is not possession, unless accompanied by intention; hence if a thing is put into the hands of a person who is sleeping , he had no possession of it . Thirdly, the possibility and intention must be visible or evidenced by external signs, for if the thing shows no signs of being under the control of anyone , it is not possessed . A person cannot be said to be in possession of an article if he is not in a position to exercise any dominion over it. The exercise of dominion would be possible only if there is knowledge of its existence or presence at a particular place.

The word cognizance has not been defined in the code. Taking cognizance is a well known but undefined conception in criminal jurisprudence. In Ajit Kumar v state of W.B. AIR 1963 SC 765, the Supreme Court observed that: The word cognizance has no difficult significance in criminal law or procedure. it merely means become aware of and when used with reference to a court or judge , to take judicial notice . Taking cognizance does not involve any formal action; or indeed action of any kind, but occurs as soon as a magistrate as such applies his mind to the suspected commission of an offence. Where the statute prescribes the materials on which alone the judicial mind shall operate before any step is taken obviously the statutory requirement must be fulfilled. But statutory provision apart, there is no set material which must exist before the judicial mind can operate. In Anil saran v State of Bihar (1995) 6 SCC 142 the Apex court reiterated: It is now settled law that the court takes cognizance of the offence and not the offender. as soon as the magistrate applies his judicial mind to the offence state in the complaint or the police report etc., cognizance is said to be taken . cognizance of the offence takes place when the magistrate takes judicial notice of the offence .whether the magistrate has taken cognizance of offence on a complaint or on a police report or upon information of a person other than the police officer, depend upon further action taken pursuant thereto and the attending circumstances of the particular case including the mode in which case is sought to be dealt with or the nature of action taken by the magistrate. It will be thus seen that taking of cognizance of an offence is a judicial act. It can also be viewed that taking of cognizance means taking judicial notice of an offence which implies application of judicial mind for the purpose of finding out whether an offence has been committed or not. Application of judicial mind is a sine qua non for taking cognizance of the offence.

This section lays down that in any prosecution for an offence under this act, which requires a culpable mental state of the accused, the court shall presume the existence of such mental state but it shall be a defence for the accused to prove the fact that he had no such mental state with respect to the act charged as an offence in that prosecution. It has explained in the act that the phrase culpable mental state includes intention, motive, knowledge of a fact and believe in or reason to believe a fact. It is also provided in S.35 that for the purpose of the said section, a fact is said to be proved only when the court believes it to exist beyond a reasonable doubt and not merely when its existence is established by a preponderance of probability. This section contains a rule of evidence and provides that in any prosecution under the act, the existence of culpable mental state shall be presumed. Mens rea is an essential element of a criminal offence .doubtless a statue may exclude the element of mens rea unless the statue expressly or by necessary implication excluded mens rea. Mens rea by necessary implication may be excluded from a statue only where it is absolutely clear that the implementation of the object of the statue would otherwise be defeated .the nature of the mens rea that would be implied in a statue creating an offence depends on the object of the act and the provisions thereof.

The court at the time of hearing of the Bail Application under the NDPS Act must satisfy itself – (i) That the Public Prosecutor has been given a proper opportunity to oppose the bail application, and (ii) When the Public Prosecutor opposes the bail application then the court shall further satisfy itself that there are reasonable grounds for believing that he is not guilty of such offence and that he is not likely to commit any other offence while on bail. Sub-section (2) of Section 37 clearly shows that the limitations on granting bail are in addition to the limitation under BNSS.

University of Kashmir is one of the prestigious universities of the country having recently awarded A++ rank by the National Assessment and Accreditation Council (NAAC). The School of Law is one of the premier Centers of Legal Education within the Union territory of J&K having a highly qualified and talented faculty. In terms of infrastructure the School of Law is right at the top with some of the leading institutions of the legal learning within the country.

Presently, the LL.B and BA.LLB Courses are offered in the main campus of the University of Kashmir situated at Hazratbal, Srinagar, U.T of J&K. However, the University of Kashmir intends to launch the BBA.LL.B course in the South Campus. The introduction of the BBA.LL.B course stands already approved by the Academic Council and in the foreseeable future the admissions for the BBA.LL.B course at South Campus may commence after securing the requisite approvals from the Bar Council of India.

The BA.LL.B course is an integrated five years undergraduate programme whereas the LL.B Course is a three years post graduate degree programme.

As per the present statutes in vogue, a student enrolled in the BA.LL.B course has to complete it within a period of nine years whereas a student enrolled in the LL.B course has to complete it within a period of six years.

Any Graduate including Molvi Fazil/Munshi Fazil, Adeeb Fazil courses (Provided candidates have passed the said course of three years duration with General English as a subject in all the three years passing 10+2 examination. LL.B (2 nd Shift) Duration: 3 Years (6 Semesters) Intake Capacity: 30 seats out of which 10 seats are reserved for inservice candidates who have rendered ten years of services in Govt./Semi Govt. Departments Eligibility: Bachelor’s degree in any discipline/ Molvi Fazil/Munshi Fazil/Adeeb Fazil Courses (provided candidates have passed the said course of three years duration with General English as a subject in all the three years after passing 10+2 examination.

Any candidate who has passed 10+2 in any stream or an equivalent course recognized by the University

For admission to the BA.LL.B Course 45% marks for General Category 40% for Reserved Categories in the qualifying examination and likewise for admission to the LL.B Course 45% marks for General Category 40% for Reserved Categories in the qualifying examination.

The maximum intake of the BA.LL.B course in the main campus of the University of Kashmir is 50+15 Self Financed+1(Supernumerary) and for the LL.B course in the main campus of the University of Kashmir the intake capacity is 50+15 Self Financed+1(Supernumerary).

Yes, the BA.LLB courses are offered by the Kashmir Law College, Nowshera, Vitasta School of Law and Humanities, Nowgam, KCEF Law College, Pulwama and Sopore Law College, Sopore.

Yes, the LLB courses are offered by the Kashmir Law College, Nowshera, KCEF Law College, Pulwama and Sopore Law College, Sopore.

KCEF, Pulwama 50 Seats, Kashmir Law College, Nowshera 120 Seats, Sopore Law College, Sopore 50 Seats, Vitasta School of Law and Humanities, Nowgam 120 seats.

KCEF, Pulwama 50 Seats, Kashmir Law College, Nowshera 120 Seats, Sopore Law College, Sopore 50 Seats.

The tentative timeline for Online Submission of Application Forms (on provisional basis) is ordinarily from the second week of April to second week of May for a given academic year.

The tentative timeline for Online Submission of Application Forms (on provisional basis) is ordinarily from the first week of June to second week of July for a given academic year.

Yes, a candidate intending to appear in the BA.LL.B entrance examination has to cover the following subjects as per the syllabus prescribed for the BA.LL.B programme: Subject Total Marks 60 Points Break-Up: 1. General Knowledge (History 06, Indian Polity 06, Geography 06, Economics 06, Science and Technology 06, Current Affairs 05, Elementary Mathematics 05), 2. English including Comprehension 05, 3. Logical Reasoning 05, 4. Legal Aptitude 10.

Yes, a candidate intending to appear in the LL.B entrance examination has to cover the following subjects as per the syllabus prescribed for the LL.B programme: Subject Total Marks 60 Points Break-Up: 1. General Knowledge (History 05, Indian Polity 05, Geography 05, Economics 05, General Science 05, Information and Communication Technology 05, Current Affairs: Sports, Books and Authors, Awards etc. 05, Elementary Mathematics 05), 2. English including Comprehension 05, 3. Logical Reasoning 05, 4. Legal Aptitude 10.

A candidate appearing for the entrance examination of the BA.LL.B Course and the LL.B Course has to attempt sixty MCQs within the maximum time limit of 70 minutes.

Yes, for every incorrect answer a candidate shall be deducted 0.25 marks.

Yes, candidate appearing for the entrance examination for the BA.LL.B Course and the LL.B Course is allowed to take the question booklet after the examination is over.

Yes, candidate appearing for the entrance examination for the BA.LL.B Course and the LL.B Course is allowed to take the carbon copy of the OMR sheet after the examination is over.

CLAT (Common Law Admission Test) is a national-level entrance examination conducted by the Consortium of National Law Universities for admission to undergraduate (BA LLB, BBA LLB, BCom LLB) and postgraduate (LLM) law programs. The exam is organized annually by one of the member National Law Universities on a rotational basis.

CLAT scores are used for admission to five-year integrated undergraduate law programs (BA LLB, BBA LLB, BCom LLB) and one-year postgraduate LLM programs across participating National Law Universities. The undergraduate programs combine liberal arts education with legal studies, while the LLM program is for law graduates seeking specialization.

Currently, 22 National Law Universities accept CLAT scores for admission. These include premier institutions like NLSIU Bangalore, NALSAR Hyderabad, WBNUJS Kolkata, RGNUL Patiala, and others. Additionally, several private law colleges also accept CLAT scores for admission to their programs.

For CLAT UG admission, candidates must have completed Class 12 or equivalent examination. General/OBC category candidates require a minimum of 45% marks, while SC/ST/PwD candidates need 40% marks in their qualifying examination. Students appearing for Class 12 in the exam year are also eligible to apply.

For CLAT PG (LLM) admission, candidates must have completed a three-year LLB or five-year integrated law degree. General category candidates require 50% marks, while SC/ST category candidates need 45% marks in their law degree. Students appearing in final year LLB are also eligible to apply.

No, there is no upper age limit for either CLAT UG or PG programs. Candidates of any age can apply provided they meet the educational qualification requirements. This allows working professionals and older candidates to pursue legal education at any stage of their career.

Yes, candidates appearing in Class 12 (for UG) or final year LLB (for PG) can apply for CLAT. However, they must submit proof of passing the qualifying examination with required marks at the time of admission. Failure to do so will result in forfeiture of the admission offer.

CLAT UG consists of 120 multiple-choice questions to be answered in 120 minutes (2 hours). The exam is conducted offline in pen-and-paper mode. The five sections are: English Language (22-26 questions), Current Affairs & GK (28-32 questions), Legal Reasoning (28-32 questions), Logical Reasoning (22-26 questions), and Quantitative Techniques (10-14 questions).

CLAT PG consists of 120 multiple-choice questions in 120 minutes, focusing on constitutional law, jurisprudence, other law subjects including criminal law, tort law, contract law, administrative law, and international law. The pattern emphasizes comprehension-based questions rather than rote memorization of legal provisions.

Each correct answer carries +1 mark, while each incorrect answer results in -0.25 marks (negative marking). Unanswered questions carry no penalty. The total maximum score is 120 marks. This marking scheme emphasizes accuracy over attempting all questions.

The five sections test: English Language (reading comprehension, grammar, vocabulary), Current Affairs & GK (contemporary events, static GK), Legal Reasoning (legal principles application), Logical Reasoning (critical thinking, analytical reasoning), and Quantitative Techniques (basic mathematics, data interpretation).

CLAT applications typically open in mid-July and close in mid-October. For CLAT 2025, applications opened on July 15, 2024, and closed on October 15, 2024. Candidates should regularly check the official website for exact dates as they may vary slightly each year.

The CLAT application fee is ₹4,000 for General/OBC/PwD/NRI category candidates and ₹3,500 for SC/ST category candidates. The fee can be paid online through credit card, debit card, net banking, or UPI. Payment is mandatory for completing the application process.

Candidates must visit consortiumofnlus.ac.in, create an account with email and mobile number, fill the application form with personal and educational details, upload required documents (photograph, signature, category certificate if applicable), select exam centers, pay the application fee, and download the confirmation receipt.

Required documents include: recent passport-size photograph (JPG/JPEG format, 10-200 KB), scanned signature (JPG/JPEG format, 4-30 KB), category certificate for SC/ST/OBC/EWS candidates (PDF format), and educational qualification documents. All documents must meet specified size and format requirements.

Yes, CLAT provides an application correction window typically in October where candidates can modify certain details in their application form. However, some critical information like date of birth and exam center preferences may have restrictions on changes.

CLAT admit cards are typically released in the last week of November or first week of December. Candidates can download their admit card from the official website using their registration credentials. The admit card contains exam center details, reporting time, and important instructions.

Candidates must report by 1:00 PM for a 2:00-4:00 PM exam slot. Entry closes at 2:15 PM. Required items include admit card and valid photo ID. Prohibited items include electronic devices, calculators, watches, and study materials. Candidates can leave only after the exam is completed.

CLAT is conducted in 60+ cities across India, including major cities like Delhi, Mumbai, Bangalore, Chennai, Kolkata, Pune, Hyderabad, and many others. Test centers are allotted based on candidate preferences (up to 3 choices) and availability. The Consortium may add or remove centers based on application numbers.

Yes, CLAT is conducted in offline pen-and-paper mode (not computer-based). The exam duration is 120 minutes (2 hours) for both UG and PG levels. PwD candidates receive an additional 40 minutes (total 160 minutes) as per accessibility guidelines.

The Consortium releases official sample papers and previous years' question papers on the official website. These materials help candidates understand the exam pattern, question types, and difficulty level. Mock test series are also available from various coaching institutes.

CLAT scores are calculated using the standard formula: (Correct answers × 1) - (Incorrect answers × 0.25). Currently, there is no normalization across different sessions as CLAT is conducted in a single session. Raw scores are converted to percentile ranks for merit list preparation.

The provisional answer key is released within 24-48 hours of the exam (typically December 2). Candidates can raise objections within the stipulated time. The final answer key is published by December 9, followed by results by December 10.

CLAT counselling begins in December with online registration. Candidates pay counselling fees, fill NLU preferences, and participate in multiple allotment rounds. The first allotment list is typically released on December 26. Candidates can accept, float, or withdraw their allotment based on their strategy.

Yes, candidates can modify their NLU preferences during specific windows between allotment rounds. However, once preferences are locked for a particular round, changes cannot be made until the next round begins. The exact dates are announced during counselling.

When allotted a seat, candidates can: Accept (confirm admission to that NLU), Float (participate in next round for better preference), or Withdraw (exit counselling process). Each option has specific fee implications and deadlines that must be followed carefully.

CLAT follows constitutional reservation norms: 15% for SC, 7.5% for ST, 27% for OBC-NCL, 10% for EWS, and 5% for PwD. Some NLUs also have state quota reservations for domicile candidates. Specific percentages may vary slightly by NLU based on state policies.

Several NLUs reserve seats for state domicile candidates. For example, NLSIU Bangalore has Karnataka domicile seats, NALSAR has Telangana quota, and WBNUJS has West Bengal domicile preferences. Candidates must provide valid domicile certificates to claim these reservations.

CLAT scores are valid only for the current admission cycle and cannot be carried forward to the next year. Candidates must reappear for CLAT if they wish to seek admission in subsequent years. This ensures fresh competition each academic year.

No, both CLAT UG and PG have the same registration process and examination date. Candidates can apply for either UG or PG (not both) in the same application form. The question papers are different but administered simultaneously on the same day.

AILET (All India Law Entrance Test) is conducted exclusively by National Law University, Delhi (NLU Delhi) for admission to its BA LLB (Hons.), LLM, and PhD programs. Unlike CLAT which covers multiple NLUs, AILET is specific to NLU Delhi only.

AILET is used for admission to BA LLB (Hons.) five-year integrated program with 110 seats, LLM one-year program with 70 seats, and PhD program with limited seats. NLU Delhi also offers specialized programs like Joint LLM in Intellectual Property Law and Management.

Yes, AILET scores are accepted only by National Law University, Delhi and its affiliated programs. This makes AILET more focused but also more competitive as all candidates compete for a limited number of seats at a single institution.

For AILET BA LLB (Hons.), candidates must have completed Class 12 or equivalent from a recognized board. General category candidates need 45% marks while SC/ST/PwD candidates require 40% marks. Students appearing in Class 12 are also eligible.

For AILET LLM, candidates must hold a three-year or five-year LLB degree from a recognized institution. General category candidates need 50% marks while SC/ST/PwD candidates require 45% marks. Final year LLB students can also apply.

No, there is no upper age limit for AILET in either UG or LLM categories. Candidates of any age can apply provided they meet the educational qualification criteria, similar to CLAT's policy.

AILET 2026 applications opened on August 7, 2025, and close on November 10, 2025. The exam is scheduled for December 14, 2025, from 2:00 PM to 4:00 PM. These dates may vary slightly each year, so candidates should check the official website regularly.

AILET is conducted in offline pen-and-paper mode for 120 minutes (2 hours). The exam consists of multiple-choice questions and is held simultaneously across various test centers in India. PwD candidates may receive additional time as per accessibility guidelines.

AILET BA LLB consists of 150 multiple-choice questions divided into three sections: English Language (50 questions), Current Affairs & General Knowledge (30 questions), and Logical Reasoning including Legal Aptitude (70 questions). Each question carries one mark.

Each correct answer carries +1 mark, while each incorrect answer results in -0.25 marks deduction. Unanswered questions carry no penalty. The maximum possible score is 150 marks for BA LLB program. This scheme emphasizes accuracy in attempting questions.

AILET application fee is ₹3,000 for General/OBC/Kashmiri Migrants and ₹1,000 for SC/ST/PwD candidates. BPL candidates from SC/ST categories are completely exempted from paying the application fee. Payment can be made online or through cash deposit at post offices.

Candidates visit nationallawuniversitydelhi.in, create an account, fill the application form with personal and educational details, upload required documents (photograph, signature, certificates), select exam center preferences (up to 3), pay application fee, and download confirmation receipt.

Required documents include recent passport-size photograph, signature scan, educational qualification certificates, category certificate (if applicable), and BPL certificate (for SC/ST BPL candidates). All documents must be in specified digital formats and sizes.

AILET admit cards are typically released in the third week of November (expected November 30, 2025, for AILET 2026). Candidates can download from the official website using registration credentials. The admit card contains exam center details, reporting instructions, and identification requirements.

Yes, Foreign Nationals, OCI (Overseas Citizens of India), and PIO (Persons of Indian Origin) candidates are exempt from AILET examination for specific reserved seats (5 seats each for Foreign Nationals and OCI/PIO in BA LLB program).

The section-wise distribution is: Logical Reasoning (70 marks - highest weightage), English Language (50 marks), and Current Affairs & General Knowledge (30 marks). Logical Reasoning carries the maximum weight and is considered crucial for overall score.

English section covers comprehension, vocabulary, grammar, idioms, and language usage. Current Affairs includes national/international events, awards, sports, economics, and static GK. Logical Reasoning covers critical reasoning, analytical reasoning, legal principles, and problem-solving without requiring prior legal knowledge.

AILET is conducted at approximately 40 test centers across India including Delhi, Mumbai, Bangalore, Chennai, Kolkata, Pune, and others. Centers are allocated based on candidate preferences (up to 3 choices) and availability. The complete list is provided during application.

AILET results are typically announced in the third week of December. Scorecards display section-wise marks, total marks, rank, and qualifying status. Results are published on the official website and candidates can download their scorecards using registration credentials.

AILET counselling begins shortly after results are announced. It involves document verification, seat allocation based on merit and preferences, fee payment, and admission confirmation. The process is conducted offline at NLU Delhi campus with specific reporting dates for different categories.

NLU Delhi offers 110 seats for BA LLB (Hons.) program and 70 seats for LLM program through AILET. Additional supernumerary seats are available for specific categories including Foreign Nationals (5), OCI/PIO (5), Kashmiri Migrants (1), and J&K residents (2).

NLU Delhi follows constitutional reservation policies with seats reserved for SC, ST, OBC, EWS, and PwD categories. Specific reservation percentages follow UGC norms. Additionally, seats are reserved for Kashmiri Migrants and J&K residents as per government guidelines.

In case of tied scores, merit is determined by: higher marks in Logical Reasoning section, then higher age (seniority), and finally computerized draw of lots if still tied. These criteria ensure fair ranking when multiple candidates achieve the same total score.

Yes, candidates can apply for both CLAT and AILET in the same year as they are separate examinations. However, exam dates are usually close to each other (both in December), so candidates need to manage preparation accordingly. Many aspirants apply for both to maximize admission chances.

NLU Delhi provides official sample papers and previous years' question papers on its website to help candidates understand the exam pattern and prepare effectively. These materials are valuable resources for understanding question types and difficulty levels.

Candidates must reach test centers by reporting time (usually 1:30 PM for 2:00 PM exam), carry admit card and valid photo ID, avoid prohibited items (electronic devices, calculators), follow COVID-19 protocols if applicable, and remain in the exam hall until the test concludes.

Yes, NLU Delhi typically provides a limited window for correcting certain application details. However, critical information like date of birth and examination city may have restrictions. Candidates should fill applications carefully to avoid complications.

AILET is conducted entirely in English language. All questions, instructions, and communication are in English only. Candidates must have adequate English proficiency to understand and attempt the examination successfully.

During counselling, candidates must present original certificates for verification including caste certificate, income certificate (for EWS), disability certificate (for PwD), domicile certificate, and other relevant documents. Failure to produce valid certificates results in cancellation of admission.

All official information regarding AILET is published on NLU Delhi's official website: nationallawuniversitydelhi.in. Candidates should rely only on official sources for accurate information about dates, eligibility, syllabus, and procedures. Social media pages and newsletters also provide updates.

MH CET Law is a state-level entrance test conducted by the State Common Entrance Test Cell, Maharashtra for admissions into 3-year LL.B and 5-year integrated BA.LL.B/BBA.LL.B courses offered by government, aided, and private law colleges in Maharashtra.

The exam is conducted by the State CET Cell, Government of Maharashtra.

MH CET Law covers admissions to: 3-Year LL.B (after graduation), 5-Year BA.LL.B / BBA.LL.B (after 10+2).

Candidate must have passed 10+2 or equivalent with at least 45% marks (40% for SC/ST of Maharashtra, 42% for OBC/EWS of Maharashtra). There is no upper age limit.

Candidate must have completed graduation in any discipline with at least 45% marks (40% for SC/ST of Maharashtra, 42% for OBC/EWS of Maharashtra).

MH CET Law is conducted online as a Computer-Based Test (CBT).

Total Questions: 150, Total Marks: 150, Duration: 120 minutes, Sections: Legal Aptitude & Legal Reasoning – 40, General Knowledge & Current Affairs – 30, Logical & Analytical Reasoning – 40, English – 30, Basic Mathematics (10+2 level) – 10.

Total Questions: 150, Total Marks: 150, Duration: 120 minutes, Sections: Legal Aptitude & Legal Reasoning – 30, General Knowledge & Current Affairs – 40, Logical & Analytical Reasoning – 30, English – 50.

No, there is no negative marking.

Admissions are conducted through CAP (Centralized Admission Process) by CET Cell based on merit and preferences.

Yes, reservations apply for SC/ST/OBC/EWS/PwD candidates of Maharashtra as per state government policy.

1. Government Law College (GLC), Mumbai, 2. ILS Law College, Pune, 3. Dr. Ambedkar College of Law, Mumbai, 4. Pravin Gandhi College of Law, Mumbai, 5. Rizvi Law College, Mumbai, 6. Shankarrao Chavan Law College, Pune, 7. New Law College, Mumbai, 8. St. Wilfred’s College of Law, Mumbai, 9. Sinhgad Law College, Pune, 10. Modern Law College, Pune.

Open Category: ₹800, Reserved Category (Maharashtra State): ₹600.

Around 35,000–40,000 candidates appear for 3-Year LL.B and 20,000–25,000 candidates appear for 5-Year BA.LL.B.

The exam is considered moderate in difficulty, easier compared to CLAT but competitive among state-level exams.

Central Universities like University of Delhi (Campus Law Centre), Banaras Hindu University (BHU), Aligarh Muslim University (AMU), Central University of South Bihar (CUSB), and others are highly reputed, UGC-recognized, and approved by the Bar Council of India. They provide affordable fee structures, quality faculty, rich academic culture, and excellent career prospects.

Some of the prominent ones are: University of Delhi (Campus Law Centre, Law Centre-I, Law Centre-II) – LL.B (3 years), LL.M., Banaras Hindu University (BHU) – BA.LL.B (5 years), LL.B (3 years), Central University of South Bihar (CUSB) – BA.LL.B (5 years), Jawaharlal Nehru University (JNU) and other central universities focus more on research and postgraduate law programs.

The undergraduate courses include: BA.LL.B (5-year integrated) – offered by BHU, AMU, CUSB, LL.B (3-year program) – offered by Delhi University (CLC, LC-I, LC-II), BHU.

Most central universities offer LL.M (2-year or 1-year, depending on university). DU, BHU, and AMU are the leading institutions for postgraduate law programs.

Yes, universities like DU, BHU, AMU, and others offer research degrees such as M.Phil. and Ph.D. in Law.

The BA.LL.B (Integrated) is a 5-year (10 semesters) program.

The LL.B is a 3-year (6 semesters) postgraduate professional degree.

The LL.M program is usually 2 years, though some universities may also offer a 1-year LL.M in select specializations.

LL.B: Approximately 2900 seats (combined across CLC, LC-I, LC-II). LL.M: Around 100–120 seats.

BA.LL.B: Around 120 seats. LL.B: Around 230 seats. LL.M: Around 80 seats.

BA.LL.B: Around 120 seats. LL.M: Around 50 seats.

BA.LL.B: Around 120 seats.

Any student who has passed 10+2 (or equivalent) with minimum 45% marks (40% for reserved categories) is eligible.

Any graduate (Bachelor’s degree in any discipline) with minimum 50% marks.

Any candidate holding an LL.B (3-year or 5-year) degree with required marks (generally 50% for Gen, 45% for reserved) is eligible.

BA.LL.B: Mostly via CUET-UG (for CUSB, BHU). LL.B: Delhi University conducts DU LL.B Entrance Exam; BHU uses CUET-PG. LL.M: Via CUET-PG or DU LL.M entrance.

Duration: 2 hours, Questions: 100 MCQs, Subjects: English, GK & Current Affairs, Legal Aptitude, Logical Reasoning, Marking: +4 for correct, -1 for incorrect.

120 MCQs covering English, GK, Reasoning, Legal Aptitude, Current Affairs.

100 MCQs, 2-hour test, covering General Knowledge, Current Affairs, English, Reasoning, and Legal Aptitude.

Yes, generally +4 for correct answers, -1 for wrong answers.

Yes, all Central Universities offering LL.B and BA.LL.B are recognized by BCI and follow its curriculum guidelines.

Yes, practical training, moot court exercises, internships, and legal aid work are compulsory.

Yes, internships are mandatory during vacations in courts, law firms, or NGOs as per BCI guidelines.

Yes, most LL.M programs require submission of a dissertation/research project.

Generally around April–May, with entrance exams in June–July.

Applications open around February–March, with exams in May.

Applications open around March–April, with exams in June.

Yes, foreign nationals can apply, often through a separate quota.

Yes, most provide hostel facilities on campus, allocated on merit and availability.

Yes, placement cells and alumni networks help students secure opportunities in law firms, judiciary, government, and NGOs.

It is a destination based tax on consumption of goods and services. It is proposed to be levied at all stages right from manufacture up to final consumption with credit of taxes paid at previous stages available as setoff. In a nutshell, only value addition will be taxed and burden of tax is to be borne by the final consumer.

The tax would accrue to the taxing authority which has jurisdiction over the place of consumption which is also termed as place of supply.

The GST would replace the following taxes:

(i) taxes currently levied and collected by the Centre:

a. Central Excise duty

b. Duties of Excise (Medicinal and Toilet Preparations)

c. Additional Duties of Excise (Goods of Special Importance)

d. Additional Duties of Excise (Textiles and Textile Products)

e. Additional Duties of Customs (commonly known as CVD)

f. Special Additional Duty of Customs (SAD)

g. Service Tax

h. Central Surcharges and Cesses so far as they relate to supply of goods and services

(ii) State taxes that would be subsumed under the GST are:

a. State VAT

b. Central Sales Tax

c. Luxury Tax

d. Entry Tax (all forms)

e. Entertainment and Amusement Tax (except when levied by the local bodies)

f. Taxes on advertisements

g. Purchase Tax

h. Taxes on lotteries, betting and gambling

i. State Surcharges and Cesses so far as they relate to supply of goods and services

The GST Council shall make recommendations to the Union and States on the taxes, cesses and surcharges levied by the Centre, the States and the local bodies which may be subsumed in the GST.

The various Central, State and Local levies were examined to identify their possibility of being subsumed under GST. While identifying, the following principles were kept in mind:

(i) Taxes or levies to be subsumed should be primarily in the nature of indirect taxes, either on the supply of goods or on the supply of services.

(ii) Taxes or levies to be subsumed should be part of the transaction chain which commences with import/ manufacture/ production of goods or provision of services at one end and the consumption of goods and services at the other.

(iii) The subsumation should result in free flow of tax credit in intra and inter-State levels. The taxes, levies and fees that are not specifically related to supply of goods & services should not be subsumed under GST.

(v) Revenue fairness for both the Union and the States individually would need to be attempted.

Article 366(12A) of the Constitution as amended by 101st Constitutional Amendment Act, 2016 defines the Goods and Services tax (GST) as a tax on supply of goods or services or both, except supply of alcoholic liquor for human consumption. So alcohol for human consumption is kept out of GST by way of definition of GST in constitution. Five petroleum products viz. petroleum crude, motor spirit (petrol), high speed diesel, natural gas and aviation turbine fuel have temporarily been kept out and GST Council shall decide the date from which they shall be included in GST. Furthermore, distribution and transmission of electricity and sale and purchase of real estate will also be kept out by way of exemptions.

The existing taxation system (VAT & Central Excise) will continue in respect of the above commodities.

Tobacco and tobacco products would be subject to GST. In addition, the Centre would have the power to levy Central Excise duty on these products.

It would be a dual GST with the Centre and States simultaneously levying it on a common tax base. The GST to be levied by the Centre on intra-State supply of goods and / or services would be called the Central GST (CGST) and that to be levied by the States/ Union territory would be called the State GST (SGST)/ UTGST. Similarly, Integrated GST (IGST) will be levied and administered by Centre on every inter-state supply of goods and services.

India is a federal country where both the Centre and the States have been assigned the powers to levy and collect taxes through appropriate legislation. Both the levels of Government have distinct responsibilities to perform according to the division of powers prescribed in the Constitution for which they need to raise resources. A dual GST will, therefore, be in keeping with the Constitutional requirement of fiscal federalism.

Centre will levy and administer CGST & IGST while respective states /UTs will levy and administer SGST/ UTGST.

Currently, the fiscal powers between the Centre and the States are clearly demarcated in the Constitution with almost no overlap between the respective domains. The Centre has the powers to levy tax on the manufacture of goods (except alcoholic liquor for human consumption, opium, narcotics etc.) while the States have the powers to levy tax on the sale of goods. In the case of inter-State sales, the Centre has the power to levy a tax (the Central Sales Tax) but, the tax is collected and retained entirely by the States. As for services, it is the Centre alone that is empowered to levy service tax.

Introduction of the GST required amendments in the Constitution so as to simultaneously empower the Centre and the States to levy and collect this tax. The Constitution of India has been amended by the Constitution (one hundred and first amendment) Act, 2016 for this purpose. Article 246A of the Constitution empowers the Centre and the States to levy and collect the GST.

The Central GST and the State GST would be levied simultaneously on every transaction of supply of goods and services made by registered persons except the exempted goods and services, goods and services which are outside the purview of GST. Further, both would be levied on the same price or value unlike State VAT which is levied on the value of the goods inclusive of CENVAT. While the location of the supplier and the recipient within the country is immaterial for the purpose of CGST, SGST would be chargeable only when the supplier and the recipient are both located within the State.

Illustration I: Suppose hypothetically that the rate of CGST is 10% and that of SGST is 10%. When a wholesale dealer of steel in Uttar Pradesh supplies steel bars and rods to a construction company which is also located within the same State for, say Rs. 100, the dealer would charge CGST of Rs. 10 and SGST of Rs. 10 in addition to the basic price of the goods. He would be required to deposit the CGST component into a Central Government account while the SGST portion into the account of the concerned State Government. Of course, he need not actually pay Rs. 20 (Rs. 10 + Rs. 10) in cash as he would be entitled to set-off this liability against the CGST or SGST paid on his purchases (say, inputs). But for paying CGST he would be allowed to use only the credit of CGST paid on his purchases while for SGST he can utilize the credit of SGST alone. In other words, CGST credit cannot, in general, be used for payment of SGST. Nor can SGST credit be used for payment of CGST.

Illustration II: Suppose, again hypothetically, that the rate of CGST is 10% and that of SGST is 10%. When an advertising company located in Mumbai supplies advertising services to a company manufacturing soap also located within the State of Maharashtra for, let us say Rs. 100, the ad company would charge CGST of Rs. 10 as well as SGST of Rs. 10 to the basic value of the service. He would be required to deposit the CGST component into a Central Government account while the SGST portion into the account of the concerned State Government. Of course, he need not again actually pay Rs. 20 (Rs. 10+Rs. 10) in cash as it would be entitled to set-off this liability against the CGST or SGST paid on his purchase (say, of inputs such as stationery, office equipment, services of an artist etc.). But for paying CGST he would be allowed to use only the credit of CGST paid on its purchase while for SGST he can utilise the credit of SGST alone. In other words, CGST credit cannot, in general, be used for payment of SGST. Nor can SGST credit be used for payment of CGST.

Introduction of GST would be a very significant step in the field of indirect tax reforms in India. By amalgamating a large number of Central and State taxes into a single tax and allowing set-off of prior-stage taxes, it would mitigate the ill effects of cascading and pave the way for a common national market. For the consumers, the biggest gain would be in terms of a reduction in the overall tax burden on goods, which is currently estimated at 25%-30%. Introduction of GST would also make our products competitive in the domestic and international markets. Studies show that this would instantly spur economic growth. There may also be revenue gain for the Centre and the States due to widening of the tax base, increase in trade volumes and improved tax compliance. Last but not the least, this tax, because of its transparent character, would be easier to administer.

Under the GST regime, an Integrated GST (IGST) would be levied and collected by the Centre on inter-State supply of goods and services. Under Article 269A of the Constitution, the GST on supplies in the course of inter- State trade or commerce shall be levied and collected by the Government of India and such tax shall be apportioned between the Union and the States in the manner as may be provided by Parliament by law on the recommendations of the Goods and Services Tax Council.

The CGST and SGST would be levied at rates to be jointly decided by the Centre and States. The rates would be notified on the recommendations of the GST Council.

A GST Council would be constituted comprising the Union Finance Minister (who will be the Chairman of the Council), the Minister of State (Revenue) and the State Finance/Taxation Ministers to make recommendations to the Union and the States on

(i) the taxes, cesses and surcharges levied by the Centre, the States and the local bodies which may be subsumed under GST;

(ii) the goods and services that may be subjected to or exempted from the GST;

(iii) the date on which the GST shall be levied on petroleum crude, high speed diesel, motor sprit (commonly known as petrol), natural gas and aviation turbine fuel;

(iv) model GST laws, principles of levy, apportionment of IGST and the principles that govern the place of supply;

(v) the threshold limit of turnover below which the goods and services may be exempted from GST;

(vi) the rates including floor rates with bands of GST;

(vii) any special rate or rates for a specified period to raise additional resources during any natural calamity or disaster;

(viii) special provision with respect to the North- East States, J&K, Himachal Pradesh and Uttarakhand; and

(ix) any other matter relating to the GST, as the Council may decide.

The mechanism of GST Council would ensure harmonization on different aspects of GST between the Centre and the States as well as among States. It has been provided in the Constitution (one hundred and first amendment) Act, 2016 that the GST Council, in its discharge of various functions, shall be guided by the need for a harmonized structure of GST and for the development of a harmonized national market for goods and services.

The Constitution (one hundred and first amendment) Act, 2016 provides that every decision of the GST Council shall be taken at a meeting by a majority of not less than 3/4th of the weighted votes of the Members present and voting. The vote of the Central Government shall have a weightage of 1/3rd of the votes cast and the votes of all the State Governments taken together shall have a weightage of 2/3rd of the total votes cast in that meeting. One half of the total number of members of the GST Council shall constitute the quorum at its meetings.

Under the GST regime, tax is payable by the registered taxable person on the supply of goods and/or services. Liability to pay tax arises when the taxable person crosses the turnover threshold of Rs.20 lakhs (Rs. 10 lakhs for NE & Special Category States) except in certain specified cases where the taxable person is liable to pay GST even though he has not crossed the threshold limit. The CGST / SGST is payable on all intra-State supply of goods and/or services and IGST is payable on all inter- State supply of goods and/or services. The CGST /SGST and IGST are payable at the rates specified in the Schedules to the respective Acts.

Tax payers with an aggregate turnover in a financial year up to [Rs.20 lakhs & Rs.10 Lakhs for NE and special category states] would be exempt from taking registration under GST. Further, a person whose aggregate turnover in the preceding financial year is less than Rs.1 Crore (75 lakhs for 9 special category states viz 1. Arunachal Pradesh, 2. Assam, 3. Manipur, 4. Meghalaya, 5. Mizoram, 6. Nagaland, 7. Sikkim, 8. Tripura, and 9. Himachal Pradesh) can opt for a simplified composition scheme where tax will payable at a concessional rate on the turnover in a state.

[Aggregate turnover shall include the aggregate value of all taxable supplies, exempt supplies and exports of goods and/or services and exclude taxes viz. GST.] Aggregate turnover shall be computed on all India basis. For NE States and special category states, the exemption threshold shall be [Rs. 10 lakhs]. All taxpayers eligible for threshold exemption will have the option of paying tax with input tax credit (ITC) benefits. Tax payers making inter-State supplies of goods or paying tax on reverse charge basis shall not be eligible for threshold exemption.

HSN (Harmonised System of Nomenclature) code shall be used for classifying the goods under the GST regime. Taxpayers whose turnover is above Rs. 1.5 crores but below Rs. 5 crores shall use 2-digit code and the taxpayers whose turnover is Rs. 5 crores and above shall use 4-digit code. Taxpayers whose turnover is below Rs. 1.5 crores are not required to mention HSN Code in their invoices.

Services will be classified as per the Services Accounting Code (SAC)

Imports of Goods and Services will be treated as inter-state supplies and IGST will be levied on import of goods and services into the country. The incidence of tax will follow the destination principle and the tax revenue in case of SGST will accrue to the State where the imported goods and services are consumed. Full and complete set-off will be available on the GST paid on import on goods and services.

Exports will be treated as zero rated supplies. No tax will be payable on exports of goods or services, however credit of input tax credit will be available and same will be available as refund to the exporters. The Exporter will have an option to either pay tax on the output and claim refund of IGST or export under Bond without payment of IGST and claim refund of Input Tax Credit (ITC).

Small taxpayers with an aggregate turnover in a preceding financial year up to Rs. One Crore (75 lakhs for special category States – except Jammu & Kashmir and Uttarakhand) shall be eligible for composition levy. This scheme is basically for suppliers of goods and restaurant service providers only. Under the scheme, a taxpayer shall pay tax as a percentage of his turnover in a state during the year without the benefit of ITC. The rate of tax for CGST and SGST/UTGST shall not exceed [2% for manufacturer & 1% in other cases; 5% for specific services as mentioned in para 6(b) of Schedule II viz serving of food or any other article for human consumption i.e. restaurant service providers]. A tax payer opting for composition levy shall not collect any tax from his customers.
Tax payers making inter- state supplies (except persons making inter-state supplies of certain specified handicraft goods) or making supplies through e-commerce operators who are required to collect tax at source shall not be eligible for composition scheme. Also manufacturers of ice-cream, pan masala and tobacco products will not be eligible for composition scheme.

Optional.

GSTN stands for Goods and Service Tax Network (GSTN). A Special Purpose Vehicle called the GSTN has been set up to cater to the needs of GST. The GSTN shall provide a shared IT infrastructure and services to Central and State Governments, tax payers and other stakeholders for implementation of GST. The functions of the GSTN would, inter alia, include: (i) facilitating registration; (ii) forwarding the returns to Central and State authorities; (iii) computation and settlement of IGST; (iv) matching of tax payment details with banking network; (v) providing various MIS reports to the Central and the State Governments based on the tax payer return information; (vi) providing analysis of tax payers’ profile; and (vii) running the matching engine for matching, reversal and reclaim of input tax credit.

The GSTN is developing a common GST portal and applications for registration, payment, return and MIS/ reports. The GSTN would also be integrating the common GST portal with the existing tax administration IT systems and would be building interfaces for tax payers. Further, the GSTN is developing back-end modules like assessment, audit, refund, appeal etc. for 19 States and UTs (Model II States). The CBEC and Model I States (15 States) are themselves developing their GST back-end systems. Integration of GST front-end system with back-end systems will have to be completed and tested well in advance for making the transition smooth.

The Constitution (one hundred and first amendment) Act, 2016 provides that the Goods and Services Tax Council shall establish a mechanism to adjudicate any dispute-

(a) between the Government of India and one or more States; or

(b) between the Government of India and any State or States on one side and one or more other Sates on the other side; or

(c) between two or more States,

arising out of the recommendations of the Council or implementation thereof.

As per Section 149 of the CGST/SGST Act, every registered person shall be assigned a compliance rating based on the record of compliance in respect of specified parameters. Such ratings shall also be placed in the public domain. A prospective client will be able to see the compliance ratings of suppliers and take a decision as to whether to deal with a particular supplier or not. This will create healthy competition amongst taxable persons.

As per section 2(52) of the CGST/SGST Act actionable claims are to be considered as goods. Schedule III read with Section 7 of the CGST/SGST Act lists the activities or transactions which shall be treated neither as supply of goods nor supply of services. The Schedule lists actionable claims other than lottery, betting and gambling as one of such transactions. Thus only lottery, betting and gambling shall be treated as supplies under the GST regime. All the other actionable claims shall not be supplies.

Securities have been specifically excluded from the definition of goods as well as services. Thus, the transaction in securities shall not be liable to GST.

Information return is based on the idea of verifying the compliance levels of registered persons through information procured from independent third party sources. As per section 150 of the CGST/SGST Act, many authorities who are responsible for maintaining records of registration or statement of accounts or any periodic return or document containing details of payment of tax and other details of transaction of goods or services or both or transactions related to a bank account or consumption of electricity or transaction of purchase, sale or exchange of goods or property or right or interest in a property under any law for the time being in force, are mandated to furnish an information return of the same in respect of such periods, within such time, in such form and manner and to such authority or agency as may be prescribed. Failure to do so may result in penalty being imposed as per Section 123.

As per Section 153 of the CGST/SGST Act, having regard to the nature and complexity of a case and in the interest of revenue, department may take assistance from an expert at any state of scrutiny, inquiry, investigation or any other proceedings.

Yes, Section 34 deals with such situations. Where the goods supplied are returned by the recipient, the registered person (supplier of goods) may issue to the recipient a credit note containing the prescribed particulars. The details of the credit note shall be declared by the supplier in the returns for the month during which such credit note was issued but not later than September following the end of the year in which such supply was made or the date of filing of the relevant annual return, whichever is earlier. The details of the credit note shall be matched with the corresponding reduction in claim for input tax credit by the recipient in his valid return for the same tax period or any subsequent tax period and the claim for reduction in output tax liability by the supplier that matches with the corresponding reduction in claim for ITC by the recipient shall be finally accepted and communicated to both parties.

As per section 171 of the CGST/SGST Act, any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices. In pursuance of the powers conferred by this section, the government has constituted the National Anti-Profiteering Authority (NAPA). NAPA is required to examine whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him. NAPA has power to investigate cases against the registered person who has not passed on the benefits by way of commensurate reduction in prices and order reduction in prices, cancel registration, impose penalty and/or return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest.

Goods manufactured, but not cleared from factory before 01.07.2017 have been exempted from Central Excise duty vide Tariff Notification No. 12/2017-CE dated 30.06.2017. Appropriate GST will have to be paid whenever the goods are cleared after 01.07.2017.

Yes. As per Section 6 (1) of CGST Act, 2017, the officers appointed under the SGST / UTGST Act are authorised to be the proper officers for the purposes of CGST/IGST Act, subject to such conditions as the Government shall, on the recommendations of the Council, by notification, specify. Similar provisions in the SGST/UTGST Act empower the central government officials to be the proper officers under the SGST/UTGST Act. Notification no. 39/2017-Central Tax dated 13/10/2017 and Notification no. 11/2017 –Integrated Tax dated 13/10/2017 have been issued in order to cross-empower State Tax officers for processing and grant of refund.

Article 246A of the Constitution, which was introduced by the Constitution (101st Amendment) Act, 2016 confers concurrent powers to both, Parliament and State Legislatures to make laws with respect to GST i. e. central tax (CGST) and state tax (SGST) or union territory tax (UTGST). However, clause 2 of Article 246A read with Article 269A provides exclusive power to the Parliament to legislate with respect to inter-State trade or commerce i.e. integrated tax (IGST).

Taxable event under GST is supply of goods or services or both. CGST and SGST/ UTGST will be levied on intra-State supplies. IGST will be levied on inter-State supplies.

Yes, but only those activities which are specified in Schedule I to the CGST Act / SGST Act. The said provision has been adopted in IGST Act as well as in UTGST Act also. In cases where the inputs/ capital goods sent for job work are not returned with in the specified time limit, the supplies made by the principal to job worker will also be deemed to be a supply.

Services of charitable activities by an entity registered under Section 12AA of the Income Tax Act, 1961 is exempt vide Notification no.12/2017-Central Tax (Rate) dated 28.06.2017.

Central Government or State Government, on the recommendations of the GST Council, can notify an activity to be the supply of goods and not supply of services or supply of services and not supply of goods or neither a supply of goods nor a supply of services.

Composite supply is a supply consisting of two or more taxable supplies of goods or services or both or any combination thereof, which are bundled in natural course and are supplied in conjunction with each other in the ordinary course of business and where one of which is a principal supply. For example, when a consumer buys a television set and he also gets warranty and a maintenance contract with the TV, this supply is a composite supply. In this example, supply of TV is the principal supply, warranty and maintenance service are ancillary.
Mixed supply is combination of more than one individual supplies of goods or services or any combination thereof made in conjunction with each other for a single price, which can ordinarily be supplied separately. For example, a shopkeeper selling storage water bottles along with refrigerator. Bottles and the refrigerator can easily be priced and sold separately.

Composite supply shall be treated as supply of the principal supply. Mixed supply would be treated as supply of that particular goods or services which attracts the highest rate of tax.

Supplies of all goods and services are taxable except alcoholic liquor for human consumption. Supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel shall be taxable with effect from a future date. This date would be notified by the Government on the recommendations of the GST Council.

It means the liability to pay tax is on the recipient of supply of goods and services instead of the supplier of such goods or services in respect of notified categories of supply.

No, reverse charge applies to supplies of both goods and services, as notified by the Government on the recommendations of the GST Council. Notification no. 4/2017-Central Tax (Rate) and 13/2017- Central Tax (Rate) both dated 28/06/2017 have been issued. Similar notifications have been issued under IGST Act also. Reverse charge also applies to supplies received by a registered person from unregistered persons. However, the provision of reverse charge liability on supplies received from unregistered persons, as provided in sections 9 (4) and 5 (4) of the CGST Act and the IGST Act respectively, have been kept in abeyance till 31.03.2018.

In case of receipt of supply from an unregistered person, the registered person who is receiving goods or services shall be liable to pay tax under reverse charge mechanism. However, this provision (of reverse charge on supplies received from unregistered persons) have been kept in abeyance till 31.03.2018

Yes, the Government can specify categories of services the tax on which shall be paid by the electronic commerce operator, if such services are supplied through it and all the provisions of the Act shall apply to such electronic commerce operator as if he is the person liable to pay tax in relation to supply of such services. Notification No. 17/2017-Central Tax (rate) dated 28.06.2017 and Notification No. 14/2017-Integrated Tax (Rate) dated 28.06.2017 have been issued under the CGST Act and the IGST Act respectively in this regard. The following categories of services have been notified for the purpose: a. services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motor cycle; b. services by way of providing accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, except where the person supplying such service through electronic commerce operator is liable for registration under sub-section (1) of section 22 of the CGST Act; c. services by way of house-keeping, such as plumbing, carpentering etc., except where the person supplying such service through electronic commerce operator is liable for registration under sub-section (1) of section 22 of the CGST Act.

The threshold for composition scheme is Rs. 1 Crore of aggregate turnover in the preceding financial year. The benefit of composition scheme can be availed up to the turnover of Rs. 1 Crore in current financial year. (75 lakhs for 9 special category states viz 1. Arunachal Pradesh, 2. Assam, 3. Manipur, 4. Meghalaya, 5. Mizoram, 6. Nagaland, 7. Sikkim, 8. Tripura, and 9. Himachal Pradesh)

There are different rates for different sectors. In normal cases of supplier of goods (i.e. traders), the composition rate is 0.5 % of the turnover in a State or Union territory. If the person opting for composition scheme is manufacturer, then the rate is 1% of the turnover in a State or Union territory. In case of restaurant services, it is 2.5% of the turnover in a State or Union territory. These rates are under one Act, and same rate would be applicable in the other Act also. So, effectively, the composition rates (combined rate under CGST and SGST/UTGST) are 1%, 2% and 5% for normal supplier (trader), manufacturer and restaurant service respectively.

No. The option availed shall lapse from the day on which his aggregate turnover during the financial year exceeds Rs.1 Crore.

All registered persons having the same Permanent Account Number (PAN) have to opt for composition scheme. If one registered person opts for normal scheme, others become ineligible for composition scheme.

Yes, a manufacturer can opt for composition scheme generally. However, a manufacturer of goods, which would be notified on the recommendations of the GST Council, cannot opt for this scheme. The goods so notified are ice cream and other edible ice, whether or not containing cocoa (Tariff Heading-21050000), pan masala (Tariff Heading – 21069020) & tobacco and manufactured tobacco substitutes (Tariff Heading – 24). This scheme is not available for services sector, except restaurants.

Broadly, following categories of registered person are not eligible to opt for the composition scheme:
(i) supplier of services other than supplier of restaurant service;
(ii) supplier of goods which are not taxable under the CGST Act/SGST Act/UTGST Act;
(iii) an inter-State supplier of goods;
(iv) person supplying goods through an electronic commerce operator who is required to collect tax at source under section 52;
(v) manufacturer of certain notified goods such as Ice Cream, Pan Masala and Tobacco products;
(vi) a casual taxable person and a non-resident taxable person.

No, registered person under composition scheme is not eligible to claim input tax credit.

No, customer who buys goods from registered person who is under composition scheme is not eligible for composition input tax credit because a composition scheme supplier cannot issue a tax invoice.

No, the registered person under composition scheme is not permitted to collect tax. It means that a composition scheme supplier cannot issue a tax invoice.

The methodology to compute aggregate turnover is given in Section 2(6). Accordingly, ‘aggregate turnover’ means value of all outward supplies (taxable supplies +exempt supplies +exports + inter-state supplies) of a person having the same PAN and it excludes taxes levied under central tax (CGST), State tax (SGST), Union territory tax (UTGST), integrated tax(IGST) and compensation cess. Also, the value of inward supplies on which tax is payable under reverse charge is not taken into account for calculation of ‘aggregate turnover’.

If a taxable person has paid tax under the composition scheme though he was not eligible for the scheme then the person would be liable to penalty and the provisions of section 73 or 74 shall be applicable for determination of tax and penalty.

Yes. In the public interest, the Central or the State Government can exempt either wholly or partly, on the recommendations of the GST council, the supplies of goods or services or both from the levy of GST either absolutely or subject to conditions. Further the Government can exempt, under circumstances of an exceptional nature, by special order any goods or services or both. It has also been provided in the SGST Act and UTGST Act that any exemption granted under CGST Act shall be deemed to be exemption under the said Act.

No. Furthermore, if the goods are partly exempted, the person supplying exempted goods or services or both shall not collect the tax in excess of the effective rate.

Registration under Goods and Service Tax (GST) regime will confer following advantages to the business:

• Legally recognized as supplier of goods or services.

• Proper accounting of taxes paid on the input goods or services which can be utilized for payment of GST due on supply of goods or services or both by the business.

• Legally authorized to collect tax from his purchasers and pass on the credit of the taxes paid on the goods or services supplied to purchasers or recipients.

• Getting eligible to avail various other benefits and privileges rendered under the GST laws.

No, a person without GST registration can neither collect GST from his customers nor can claim any input tax credit of GST paid by him.

As per Section 22 of the CGST/SGST Act 2017, every supplier (including his agent) who makes a taxable supply i.e. supply of goods and / or services which are leviable to tax under GST law, and his aggregate turn over in a financial year exceeds the threshold limit of twenty lakh rupees shall be liable to register himself in the State or the Union territory of Delhi or Puducherry from where he makes the taxable supply.

In case of eleven special category states (as mentioned in Art.279A(4)(g) of the Constitution of India), this threshold limit for registration liability is ten lakh rupees.

Besides, Section 24 of the Act mentions certain categories of suppliers, who shall be liable to take registration even if their aggregate turnover is below the said threshold limit of 20 lakh rupees.

On the other hand, as per Section 23 of the Act, an agriculturist in respect of supply of his agricultural produce; as also any person exclusively making supply of non-taxable or wholly exempted goods and/or services under GST law will not be liable for registration.

As per section 2(6) of the CGST/SGST Act “aggregate turnover” includes the aggregate value of:

(i) all taxable supplies,
(ii) all exempt supplies,
(iii) exports of goods and/or service, and,
(iv) all inter-state supplies
of a person having the same PAN.

The above shall be computed on all India basis and excludes taxes charged under the CGST Act, SGST Act, UTGST Act, and the IGST Act. Aggregate turnover shall include all supplies made by the Taxable person, whether on his own account or made on behalf of all his principals.

Aggregate turnover does not include value of supplies on which tax is levied on reverse charge basis, and value of inward supplies.

The value of goods after completion of job work is not includible in the turnover of the job-worker. It will be treated as supply of goods by the principal and will accordingly be includible in the turnover of the Principal.

The following categories of persons are required to be registered compulsorily irrespective of the threshold limit:

i) persons making any inter-State taxable supply, except persons making inter-state supply of certain handicraft goods, and services;
ii) casual taxable persons except persons making supply of certain handicraft goods;
iii) persons who are required to pay tax under reverse charge;
iv) persons who are required to pay tax under sub-section (5) of section 9;
v) non-resident taxable persons making taxable supply;
vi) persons who are required to deduct tax under section 51;
vii) persons who make taxable supply of goods or services on behalf of other registered taxable persons whether as an agent or otherwise;
viii) Input service distributor (whether or not separately registered under the Act);
ix) persons who supply goods, other than supplies specified under Section 9(5), through such e-commerce operator who is required to collect tax at source under section 52;
x) every electronic commerce operator;
xi) every person supplying online information and data base retrieval services from a place outside India to a person in India, other than a registered person;
and,
In addition, the Government may notify other person or class of persons who shall be required to be registered mandatorily.
The Government, however, has granted exemption from compulsory registration vide Notification no. 32/2017-Central Tax dated 15/09/2017 (casual taxable person making taxable supplies of handicraft goods) and Notification no. 65/2017-Central Tax (Rate) dated 15/11/2017 (supplier of services through an e-commerce platform).

A person should take a Registration, within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as is prescribed under the Registration Rules. A Casual Taxable person and a non-resident taxable person should however apply for registration at least 5 days prior to commencement of business.

No. Every person who is liable to take a Registration will have to get registered separately for each of the States where he has a business operation and is liable to pay GST in terms of Sub-section (1) of Section 22 of the CGST/SGST Act.

Yes. In terms of the proviso to Sub-Section (2) of Section 25, a person having multiple business verticals in a State may obtain a separate registration for each business vertical, subject to such conditions as prescribed in the registration rules.

Yes. In terms of Sub-section (3) of Section 25, a person, though not liable to be registered under Section 22 may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered taxable person, shall apply to such person.

Yes. As per Section 25(6) of the CGST/SGST Act every person shall have a Permanent Account Number issued under the Income Tax Act,1961(43 of 1961) in order to be eligible for grant of registration.

However as per the proviso to the aforesaid section 25(6), a person required to deduct tax under Section 51, may have, in lieu of a PAN, a Tax Deduction and Collection Account Number issued under the said Income Tax Act, in order to be eligible for grant of registration.

Also, as per Section 25(7) PAN is not mandatory for a non-resident taxable person who may be granted registration on the basis of self-attested copy of valid passport.

Yes. In terms of sub-section (8) of Section 25, where a person who is liable to be registered under this Act fails to obtain registration, the proper officer may, without prejudice to any action which may be taken under this Act, or under any other law for the time being in force, proceed to register such person in the manner as is prescribed in the Registration rules.

Yes. In terms of sub-section 10 of section 25 of the CGST/SGST Act, the proper officer can reject an application for registration after due verification.

Yes, the registration Certificate once granted is permanent unless surrendered, cancelled, suspended or revoked.

Yes. In terms of Section 25(9) of the CGST/SGST Act, all notified UN bodies, Consulate or Embassy of foreign countries and any other class of persons so notified would be required to obtain a unique identification number (UIN) from the GST portal. The structure of the said ID would be uniform across the States in conformity with GSTIN structure and the same will be common for the Centre and the States. This UIN will be needed for claiming refund of taxes paid on notified supplies of goods and services received by them, and for any other purpose as may be notified.

The taxable supplier supplying to these organizations is expected to mention the UIN on the invoices and treat such supplies as supplies to another registered person (B2B) and the invoices of the same will be uploaded by the supplier.

A unique identification number (ID) would be given by the respective state tax authorities through GST portal to Government authorities / PSUs not making outwards supplies of GST goods (and thus not liable to obtain GST registration) but are making inter-state purchases.

Casual Taxable Person has been defined in Section 2 (20) of the CGST/SGST Act meaning a person who occasionally undertakes transactions involving supply of goods and/or services in the course or furtherance of business, whether as principal, or agent or in any other capacity, in a State or a Union territory where he has no fixed place of business.