E-Invoice Mechanism under the GST

What is the E-Invoice Mechanism under the GST?

www.carajput.com; E-INVOICE UNDER GST

www.carajput.com; E-INVOICE UNDER GST

‘Electronic Invoicing’ or ‘E-invoicing’ is a mechanism in which GSTN automatically authenticates B2B invoices for further use on the Common Goods & Service Tax portal.  From this portal, all invoice details will be transmitted in real-time to both the Goods & Service Tax portal and the e-way bill portal.

GSTN officially sources said that, when an e-invoice is generated, a specific number will be issued to businesses that will fall below a specified unique number. These numbers should be matched by businesses with the invoices written in the GST Return and GST Taxes paid for authentication/ verification.

Applicability of E-Invoice System under Goods & Service Tax (GST) 

It will be compulsory for businesses to create an entire E-Invoicing under Goods & Service Tax, containing all the sales revenue. The assessee whose Sales is excess INR 500 Crore in the previous Financial Year from 2019-20, this assesse is needed to upload the E-Invoice details on the Government of India Invoice Registration Portal (IRP) with effect from 01st Oct 2020.

Advantages of E-Invoice Goods & Service Tax (GST)

  • Price Drop
  • Removal of paperwork
  • Increased in company performance and efficiency
  • The successful functioning of the capital performance
  • minor reconciliation errors
  • Simplified adherence with  Goods & Service Tax compliance
  • Accuracy

Therefore, it is not a soft copy of the Goods & Service Tax (GST) invoices

  • E-invoice is not all about invoices like PDF etc. shown in the soft copy.
  • Indeed the e-invoice does not imply that the invoice is created through the government portal.

E-Invoicing Under GST Trial Version Released

Finally, the Government of India introduced the GST e-invoicing trial version of the common invoicing network, which was discussed earlier at the GST Council meeting. The GST e-invoicing would have several categories under which an e-invoice will be filled by the taxpayer on the basis of turnover and other requirements. For filing GST e-invoice vis. Govt. portal, it is compulsory that taxpayers must have a turnover of more than 500 crores.

Mandatory GST E-invoice GST for Businesses, who’s turnover > 100 Crores

The CBIC indicated that E-invoicing under GST is relevant for specified companies, especially those whose turnover of Excessed INR 100 Crores. As of 1 January 2021. Early this limit was the on Sales Excessed INR 500 Crores. (Notification No. 13/2020 – Central Tax, dated 21 March 2020)

In that notification, with effect from January 01, 2021, the words ‘five hundred crore ropes’ shall be replaced by the words ‘one hundred crore rupees’

The changes would impact medium-sized businesses within the e-invoicing circle. It is expected that B2B transactions will be open to the assessee as of 1 April 2021.

“The inclusion of dealers with turnover B/W INR 100-500 Cr within the E-invoicing gamut is another step towards the formalization of the Indian market. There may be some initial slowdowns in implementation, but in the long run, they are likely to result in more accountability, better tax administration, and automated tax compliance and filings,”

The GST electronic invoicing system for a business to business transactions from October 1 is mandatory for companies whose turnover is more than Rs 500 Cores.

New Update for E-invoicing Under GST Mechanism

In addition to the reform of the GST Mechanism, The GST Council has currently made a move to promote a new GST E-invoicing or electronic invoicing in a channelized manner to disclose B2B supplies to the GST Mechanism. This provision will be made on a voluntary basis with effect from January 01, 2020. The provision will be made on a voluntary basis in effect from January 01, 2020. Like any new provision calls for a specific standard to be developed in order to accomplish the purpose in effect. The basic standard for e-invoicing is finalized after consultations with trade/industry bodies and ICAI representatives to ensure the absolute applicability of the current e-invoicing under the GST scheme. Until now, No standard Fixed format for E-invoicing has been fixed.

The functioning of the e-invoicing is oriented in such a way that the e-invoices created by one software are controlled by another software, removing the need to re-enter the digits for a new entry. The adoption of this specific standard will allow the seller, customer, bank or agent, or any other person concerned, to read by the computer and restrict unnecessary data, thereby minimizing errors. This is the main purpose behind improving the framework of the GST e-invoicing.

At the 37th GST Council meeting chaired by Union Finance Minister Smt. N Sitharaman, the standard of the new e-invoice system was discussed and approved, and the same scheme is published on the GST portal.

Procedure generating of E-invoice under the GST

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www.carajput.com; E-INVOICE UNDER GST

It is the duty of the taxpayer or companies to produce the invoice / s, and then send them for approval to the Invoice Registration Portal (IRP). The portal will return the invoice to the manufacturer, along with a unique reference number, digital signature, and a QR code, after successful verification. The e-invoice will also be exchanged with the corresponding buyer on the provided e-mail ID

Stage 1: Generation of an Invoice

The seller/supplier will use his / her accounting or billing software to create an invoice in the prescribed format (e-invoice schema). It must have the required details.

For each B2B invoice, the supplier’s accounting program must produce a JSON. The JSON file is imported into the IRP.

Stage 2: Generation of an IRN

The next step will be to use a standard hash-generation algorithm to create a unique invoice reference number (IRN) by the vendor.

Stage 3: Uploading the Invoice

Now the seller will upload JSON to the IRP, either directly or via 3rd party software, for each of the invoices, along with Invoice Registration Portal.

Stage 4: Sign and Authenticate

If it’s not already uploaded by the supplier, Invoice Registration Portal will validate the hash / IRN attached to JSON, or generate an Invoice Registration Portal.

Then, it verifies the file against GST’s central registry.

After complete verification, JSON will have its signature attached to the invoice and a QR code.

The earlier created hack will become the new E-invoice IRN. The e-invoice will be the unique identifier for the whole financial year.

Stage 5: Data-sharing

The data uploaded will be shared with both the E-way bill & GST program.

Stage 6: Download E-invoice

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www.carajput.com; E-INVOICE UNDER GST

The GST Portal will forward the digitally signed JSON with IRN and QR code back to the seller. The E-invoice is also sent to the customer on their registered email I d.

You may also read the related Link:

GSTN: Available Tax Payer Features in the GST Portal

GSTN enable details to be auto-populated in E-invoice GSTR-1

E-invoice details are auto-populated in the respective GSTR-1

How to charge GST on expenses in the invoice?

Applicability of GST e-invoice Framework for GST

Details of E-invoice under GST

Disclaimer: The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances; before making any decisions do consult your Professional / tax advisor. For misrepresentation or interpretation of act or rules Author does not take any responsibility. Neither the author nor the firm accepts any liability for the loss or damage of any kind arising out of information in this document or for any action taken in reliance there on. carajput.com is committed to helping entrepreneurs and small business owners to start, manage and grow their business with peace of mind. Our goal is to support the entrepreneur on legal and regulatory requirements and to be a partner throughout the entire business life cycle, offering support to the company at every stage to ensure that it is compliant and consistently growing. Hope the information will assist you in your Professional endeavors. For query or help, contact: info@carajput.com or call at 09811322785/4 9555 5555 480)

GSTN enable details to be auto-populated in E-invoice into GSTR-1

GSTN enable auto-populated in the E-invoice information into GST Return -1

www.carajput.com; GST E-Invoicing

www.carajput.com; GST E-Invoicing

GSTN made aware on 13 Nov 2020 that the details of the E-invoice would be auto-populated in GSTN-1. The document in its full is as follows:

  1. Some informed taxpayers must plan and file their invoices by receiving an Invoice Reference Number (IRN) from the Invoice Registration Portal (IRP) (commonly referred to as ‘e-invoices’).
  2. Upon the effective generation of IRN, the descriptions of such e-invoices will be auto-populated in the respective GSTR-1 tables. Information of available e-invoices for auto-population along with auto-population status can also be downloaded as an excel file. For this purpose, certain tabs/labels are added to the GSTR-1 dashboard and screens (Those taxpayers for whom e-invoicing is not applicable may ignore these changes).
  3. For the duration in the month of October 2020, the details of the e-invoice will be issued on a gradual basis from 13 November 2020. The processing of the e-invoices/IRNs generated until 31 October 2020 is supposed to take up to 10 days.
  4. The processing of documents dated Oct 2020 has no effect on the filing of GSTR-1 for October. Taxpayers are suggested not to wait for self-population, but to file GSTR-1 for October, on their own (if it hasn’t already filed). But you may download the details of the October-dated documents via the excel file: ‘Download details from the e-invoice (Excel)’ button (available at the bottom of the GSTR-1 dashboard).
  5. Taxpayers are needed to check the below documents in excel & to share feedback on the GST Self Service Common Portal, below:
  • All of the specifics of the document are correctly stored
  • The status of each e-voucher/IRN is correct
  • All documents reported to the IRP are in excel.
  1. For the period of November 2020, the produced e-invoices (i.e. memos dated the month of November) will be auto-populated into GSTR-1 on an incremental basis and the whole month process will be done by 2 Dec, 20 (i.e. on a T+2 basis).

https://carajput.com/learn/einvoices-details-are-autopopulated-in-the-respective-gstr1-tables.html

The Below fields must be mandatory be declared in an e-invoice:  

Sl. no. Name of the field Particular List of Choices/ Specifications/Sample Inputs
1 Document Type Code Type of document must be specified Enumerated List such as INV/CRN/DBN
2 Supplier_Legal Name The legal name of the supplier must be as per the PAN card String Max length: 100
3 Supplier_GSTIN GSTIN of the supplier raising the e-invoice Max length: 15  Must be alphanumeric
4 Supplier_Address Building/Flat no., Road/Street, Locality, etc. of the supplier raising the e-invoice Max length: 100
5 Supplier_Place Supplier’s location such as city/town/village must be mentioned Max length: 50
6 Supplier_State_Code The state must be selected from the latest list given by GSTN The enumerated list of states
7 Supplier Pincode The place (locality/district/state) of the supplier’s locality Six digit code
8 Document Number For unique identification of the invoice, a sequential number is required within the business context, time-frame, operating systems, and records of the supplier. No identification scheme is to be used Max length: 16 Sample can be “ Sa/1/2019”
9 Preceeding_Invoice_Reference and date Detail of original invoice which is being amended by a subsequent document such as a debit and credit note. It is required to keep future expansion of e-versions of credit notes, debit notes, and other documents required under GST Max length:16 Sample input is  “ Sa/1/2019” and “16/11/2020”
10 Document Date The date when the invoice was issued. However, the format under explanatory notes refers to ‘YYYY-MM-DD’. Further clarity will be required. Document period start and end date must also be specified if selected. String (DD/MM/YYYY) as per the technical field specification
14 Recipient’s State Code The place of supply state code to be selected here Enumerated list
15 Place_Of_Supply_State_ Code The state must be selected from the latest list given by GSTN An enumerated list of states
20 Shipping To_State, Pincode and State code State pertaining to the place to which the goods and services invoiced were or are delivered Max length: 100 for state, 6 digit Pincode and enumerated list for code
21 Dispatch From_ Name, Address, Place and Pincode Entity’s details (name, and city/town/village) from where goods are dispatched Max length: 100 each and 6 digit for Pincode
25 HSN Code The applicable HSN code for particular goods/service must be entered Max length: 8
26 Item Price The unit price, exclusive of GST, before subtracting item price discount, can not be negative Decimal (12,3) Sample value is ‘50’
27 Assessable Value The price of an item, exclusive of GST, after subtracting item price discount. Hence, Gross price (-) Discount = Net price item, if any cash discount is provided at the time of sale Decimal (13,2) Sample value is ‘5000’
28 GST Rate The GST rate represented as a percentage that is applicable to the item being invoiced Decimal (3,2) Sample value is ‘5’
29 IGST Value, CGST Value, and SGST Value Separately For each individual item, IGST, CGST and SGST amounts have to be specified Decimal (11,2) Sample value is ‘650.00’
30 Total Invoice Value The total amount of the Invoice with GST. Must be rounded to a maximum of 2 decimals Decimal (11,2)
16 Pincode The place (locality/district/state) of the buyer on whom the invoice is raised/ billed to must be declared here if any Six digit code
17 Recipient Place Recipient’s location (City/Town/Village) Max length: 100
18 IRN- Invoice Reference Number At the time of the registration request, this field is left empty by the supplier. Later on, a unique number will be generated by GSTN after uploading of the e-invoice on the GSTN portal. An acknowledgment will be sent back to the supplier after the successful acceptance of the e-invoice by the portal. IRN should then be displayed on the e-invoice before use. Max length: 64 Sample is ‘a5c12dca8 0e7433217…ba4013 750f2046f229’
19 ShippingTo_GSTIN GSTIN of the buyer himself or the person to whom the particular item is being delivered to Max length: 15
11 Recipient_ Legal Name The name of the buyer as per the PAN Max length: 100
12 Recipient’s GSTIN The GSTIN of the buyer to be declared here Max length: 15
13 Recipient’s Address Building/Flat no., Road/Street, Locality, etc. of the supplier raising the e-invoice Max length: 100
22 Is_Service Whether or not the supply of service must be mentioned String (Length: 1) by selecting Y/N
23 Supply Type Code Code will be used to identify types of supply such as business to business, business to consumer, supply to SEZ/Exports with or without payment, and deemed export. The enumerated list of codes Sample values can be either of B2B/B2C/ SEZWP/S EZWOP/E XP WP/EXP WOP/DE XP
24 Item Description Simply put, the relevant description generally used for the item in the trade. However, more clarity is needed on how it needs to be described for every two or more items belonging to the same HSN code Max length: 300 The sample value is ‘Mobile’ The schema document refers to this as the ‘identification scheme identifier of the Item classification identifier’
  1. Comprehensive advice on self-population methodology etc is made available on the GSTR-1 dashboard (‘e-invoice advisory’) and e-mailed to the relevant taxpayers.

You may like a few other posts 

GST Return compliances calendar- Nov 2020

SALIENT FEATURES OF NEW GST SYSTEM IN INDIA

Key points of 42nd GST council Meeting headed By FM N. Sitharaman

GSTN enable auto-populated in the E-invoice information into GST Return -1

Delayed in payment of GST then Intt to be paid on net GST liability from Sep 1, 2020.

Rajput Jain and Associates 

Reference link: https:/www.gst.gov.in/newsanddates/read/414

 

Disclaimer: The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances; before making any decisions do consult your Professional / tax advisor. For misrepresentation or interpretation of act or rules Author does not take any responsibility. Neither the author nor the firm accepts any liability for the loss or damage of any kind arising out of information in this document or for any action taken in reliance there on. carajput.com is committed to helping entrepreneurs and small business owners to start, manage and grow their business with peace of mind. Our goal is to support the entrepreneur on legal and regulatory requirements and to be a partner throughout the entire business life cycle, offering support to the company at every stage to ensure that it is compliant and consistently growing. Hope the information will assist you in your Professional endeavors. For query or help, contact: info@carajput.com or call at 09811322785/4 9555 5555 480)

Reasons for the Movement of Goods under the GST

GST is a tax-based destination, i.e. goods/services would be taxed at the place where they are purchased and not at the point of origin. So, the state in which they are consumed would have the right to receive the GST.

This, in effect, makes the idea of the place of supply essential to GST, as all the regulations of GST revolve around this one.

The place of supply of goods under the GST determines if the transaction will be counted as intra-state or interstate, and the levy on SGST, CGST & IGST will be calculated and the results.

GST: Place of Supply In case There is a Movement of Goods

Reasons for the Movement of Goods under the GST 

Supply  In case of outward supply of goods, the supply liable to GST as per Schedule I or inward supply of goods liable to tax under reverse charge by a taxable person.

Export or Import  In case of export of goods from or import of goods into the territory of India

Job Work  When the principal and the job worker are registered persons the EWB will be generated by the principal when he occasions the movement of goods for job work and by the job worker when he occasions the movement after job work, and by the recipient, if the job worker is not a registered person.

SKD or CKD – The goods may be supplied on semi-knocked down (SKD) condition or the goods may be supplied in batches to be assembled at the place of the recipient in case of completely knocked down (CKD) conditions, the e-way bill is to be generated, based on the value of the product being transported

Line Sales When the goods are taken in the delivery van in a particular route to effect sale to all the retailers, the movement of goods is to be covered by an e-way bill. When the goods are moved under ‘Recipient not known’, they may not know the details of sales. However, the total value of the consignment e-way bill has to be generated.

Sales Return  When the recipient rejects and sends back the goods they have to generate an e-way bill or the supplier will have to generate an e-way bill on the capacity of the recipient of such goods

Exhibition or Fairs – When the registered person is going to participate in an exhibition or fair, and the goods are moved from the godown of such person, then the e-way bill is to be generated

For own use – When goods are purchased for personal use, the supplier will generate EWB

Others – For any item other than the above, such as the movement of goods for provision of supply of service or for any other purpose which involves movement of goods, EWB should be generated  

GST: No Movement of Goods

You may like a few other posts 

GST Return compliances calendar- Nov 2020

SALIENT FEATURES OF NEW GST SYSTEM IN INDIA

Key points of 42nd GST council Meeting headed By FM N. Sitharaman

GSTN enable auto-populated in the E-invoice information into GST Return -1

Delayed in payment of GST then Intt to be paid on net GST liability from Sep 1, 2020.

Rajput Jain and Associates 

Disclaimer: The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances; before making any decisions do consult your Professional / tax advisor. For misrepresentation or interpretation of act or rules Author does not take any responsibility. Neither the author nor the firm accepts any liability for the loss or damage of any kind arising out of information in this document or for any action taken in reliance there on. carajput.com is committed to helping entrepreneurs and small business owners to start, manage and grow their business with peace of mind. Our goal is to support the entrepreneur on legal and regulatory requirements and to be a partner throughout the entire business life cycle, offering support to the company at every stage to ensure that it is compliant and consistently growing. Hope the information will assist you in your Professional endeavors. For query or help, contact: info@carajput.com or call at 09811322785/4 9555 5555 480)

Details of E-Invoice under GST

What is an E-invoice Process is initiated by the GST Network?

www.carajput.com;GST E-Invoice

www.carajput.com; GST E-Invoice

E-invoice is not a bill that you can download or create from the Official website of the GST department, but it is a system of digitally validating all B2B invoices via the GST Network (GSTN). Creating e-invoices directly from the portal isn’t feasible.

E-invoicing or authentication is needed to ensure that the invoices created by your accounting system are valid for processes such as the creation of e-way bills and filing of GST returns. The procedure requires the submission to the GST Portal of company bills created by various accounting system to verify them in a common way.

So the invoices generated by various GST return filing software may have various forms, the software can not all be directly generated to the GST system. The government has therefore decided to adopt a standard format (Schema), requiring all accounting software to follow a common format that can be uploaded for verification and confirmation to the GST portal.

To sum up, E-invoice is a standardized process or schema for the exchange of data between different manufacturers’ GST billing applications.

Note: “The roll-out of e-invoicing will be relevant to corporations with a turnover of more than 500 crs from 1 October onwards.”

The benefit of the GST E-Invoicing System?

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www.carajput.com; Benefits

The basic goal behind the tax departments’ adoption for the e-invoice program is the ability to pre-populate the returns and reduce the challenges of reconciliation. That is done through the IRP design process, which shares the invoice data with the GST system and also with the e-way bill system. Thus, one-time invoice uploading would ensure that most of the information needed in returns are auto-populated, and also in the e-way bill.

A few of the key benefits of e-invoicing are as follows:

  • The processing and validation of B2B invoices from the common portal would ensure the automated preparation of GST ANX-1 and ANX-2 in the new format. IT also makes GSTR 1 auto ready for B2B supplies.
  • E-invoicing may be further used for providing only vehicle information for generating e-way bills.
  • Invoices submitted for verification by vendors shall be exchanged directly with purchasers for reconciliation.
  • The output tax directly matches the input credit liability. For Debit / Credit Notes, Invoices, and other qualifying documents, e-invoice can be generated.
  • Debit / Credit Notes, Invoices, and other qualifying documents can be generated by e-invoice.

Introduction of e-Invoicing

While invoices generated by each system look more or less the same, it can not be understood by the computer system while the business users can fully understand it. For example, an accounting software-generated invoice “A” can not be viewed by a system that provides accounting software “B.”

Now there are hundreds of accounting/billing software generating invoices and they all use their own formats to store the data. Just because of that, the GST program is unable to read and understand these invoices whereas the invoice data remains the same.

To shorten the long story, the same information is being presented in different invoice formats today and there is no way a system can understand that.

Therefore, there is a need to standardize the format where an invoice’s electronic data is exchanged with others to ensure data connectivity.

Applicability of E-invoice under GST

How do we implement e-invoicing?

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www.carajput.com; GST E-Invoice

Initially expected to introduce the e-invoice under GST on April 1st, 2020. However, the new date for launching e-invoicing is 1 October 2020, as per the 39th GST Council meeting held on 14 March 2020.

To ensure that companies have enough time to adapt to the new electronic invoicing system, the GST Council has approved the implementation of e-invoicing. To begin with, that will be implemented on a voluntary basis.

  • It can be introduced on a voluntary (trial) basis starting 1 January 2020 * for taxpayers with a turnover of more than 500 crores.
  • Those with a turnover of more than 100 crores may adopt it from February 1, 2020 (on a voluntary trial basis).
  • The updated date for compulsory implementation of e-invoicing is 1 October 2020

*The latest e-invoicing date is revised as per the 39th meeting of the GST Council.

To whom e-invoice is applicable?

Electronic Invoicing shall apply to all businesses whose aggregate turnover exceeds “One Hundred Crore Rupees” in a financial year

Who will upload the e-invoice?

Under the e-invoice rule, the seller will electronically upload the invoice to the IRP system and collects the IRN (Invoice Reference Number) in the form of a physical copy of the invoice given to the recipient.

The IRP program is also configured to send the digitally signed e-invoice with QR code via e-mail to both the manufacturer and the recipient.

Documents required to send to the GST system?

The definition of e-invoice is protected according to the following articles. This means the creator of this document has to upload it to the IRP system.

    • Supplier invoice
    • Supplier credit note
    • Supplier debit note
    • Any other document which is required by law to be published by the document creator.

How E-Invoice vary from current invoicing practice?

E-invoice is a system in which a unique invoice reference number (IRN) must be electronically uploaded and verified to the invoice. It will have no effect on the existing physical (printed) or electronic (ex.pdf version) invoice issuing process.

The users will continue to see the physical or electronic (PDF / Excel) output of the invoices in the same way that occurred before the e-Invoice format was implemented into the program.

Procedure for generating GST e-invoice

www.carajput.com;GST E-INVOICE Flow chart

www.carajput.com; GST E-INVOICE Flow chart

It is the duty of the taxpayer or companies to produce the invoice / s, and then send them for approval to the Invoice Registration Portal (IRP). The portal will return the invoice to the manufacturer, along with a unique reference number, digital signature, and a QR code, after successful verification. The e-invoice will also be exchanged with the corresponding buyer on the provided e-mail ID

Stage 1: Formation of an Invoice

The seller/supplier will use his / her accounting or billing software to create an invoice in the prescribed format (e-invoice schema). It must have the required details.

For each B2B invoice, the supplier’s accounting program must produce a JSON. The JSON file is imported into the IRP.

Stage 2: Generation of an IRN

The next step will be to use a standard hash-generation algorithm to create a unique invoice reference number (IRN) by the vendor.

Stage 3: Uploading the Invoice

Now the seller will upload JSON to the Invoice Registration                      Portal, either directly or via third-party software, for each of the invoices, along with IRN.

Stage 4: Sign and Authenticate

If it’s not already uploaded by the supplier, IRP will validate the hash / IRN attached to JSON, or generate an IRN.

Then, it verifies the file against GST’s central registry.

Upon successful verification, JSON will have its signature attached to the invoice and a QR code.

The earlier created hack will become the new E-invoice IRN. The e-invoice will be the unique identifier for the whole financial year.

Stage 5: Data-sharing

The data uploaded will be shared with both the E-way bill and the GST program.

Stage 6: Download via e-invoice

The portal will forward the digitally signed JSON back to the seller along with IRN and QR code. The invoice is also sent to the customer on their registered email I d.

Also, Read the related Blogs:

E-invoice Mechanisum Under GST

E-invoice details are auto-populated in the respective GSTR-1

How to charge GST on expenses in the invoice?

Applicability of GST e-invoice Framework for GST

Disclaimer: The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances; before making any decisions do consult your Professional / tax advisor. For misrepresentation or interpretation of act or rules Author does not take any responsibility. Neither the author nor the firm accepts any liability for the loss or damage of any kind arising out of information in this document or for any action taken in reliance there on. carajput.com is committed to helping entrepreneurs and small business owners to start, manage and grow their business with peace of mind. Our goal is to support the entrepreneur on legal and regulatory requirements and to be a partner throughout the entire business life cycle, offering support to the company at every stage to ensure that it is compliant and consistently growing. Hope the information will assist you in your Professional endeavors. For query or help, contact: info@carajput.com or call at 09811322785/4 9555 5555 480)