Learning Centre
From the Vakilkaro blog
Practical guides on registration, trademark, tax, NGO and compliance — written and reviewed by our legal team.
GSTAT Rejects Anti-Profiteering Claim as ITC Ratio Declined Post-GST in Pacifica Developers Case
A recent ruling by the GST Appellate Authority in New Delhi has clarified how anti-profiteering provisions under GST should be applied in real estate projects that span both pre-GST and post-GST periods. The tribunal held that where the Input Tax Credit to turnover ratio decreases after GST implemen
Conversion of Company into LLP: Legal, Tax and Procedural Analysis
Although the process is permitted under the Limited Liability Partnership Act, 2008, the conversion must also comply with the Companies Act, 2013 and the Income Tax Act, 1961. A business considering this transition must carefully examine legal requirements, tax provisions and procedural steps to ens
Aggregator Supplying Food to Corporates Classified as Service Under GST; Taxable at 18%
The Tamil Nadu Authority for Advance Ruling (AAR) has clarified the GST treatment for businesses that supply cooked food to corporate clients through partner kitchens. The ruling held that such activity does not qualify as a supply of goods but constitutes a composite supply of services under GST.
What is the Symbol for Copyright? Complete Guide to © Usage, Registration in India
The copyright symbol © stands as a universal emblem protecting original creative works—from books, music, and software to logos, websites, and films—granting creators exclusive rights against unauthorized use. In India, governed by the Copyright Act, 1957, many creators overlook proper © notation or
80 IAC Tax Exemption Startup India: Benefit, Eligibility, Claim Complete Guide
80 IAC tax exemption is a special tax benefit for investors who invest money in Startup India registered startups. This benefit allows investors to claim income tax deduction up to 50% of invested amount, reducing their annual tax burden ₹5-50 lakh potential annual savings. The benefit applies to an
Are Old Documents Required for Renewal Applications of FCRA?
FCRA renewal old document requirement critical ₹1 Cr+ NGO, charitable organization foreign fund compliance renewal India 2025, establishing clarity on documentation necessity, renewal application process, Ministry of Home Affairs (MHA) regulatory requirement, compliance certainty assurance systemati
The Complete Procedure for Filing Form 10AB for Final Registration
Form 10AB final registration procedure critical ₹50,000+ charitable trust, NGO, religious organization permanent tax-exempt status compliance requirement India 2025, enabling permanent 12AB/80G certificate authorization, tax-exempt institution recognition permanent, donor deduction privilege indefin
First Auditor Appointment Company: Timeline, Procedure, Requirement Complete Guide
First auditor appointment registered company critical ₹50L+ incorporated company statutory compliance requirement India 2025, establishing audit framework, financial statement verification, regulatory credibility assurance, shareholder confidence building systematically. First auditor appointment ti
Microfinance Company Failure Reasons: Causes, Case Studies, Prevention Complete Analysis
Microfinance company failures have devastated 10 million+ borrowers, wiped out ₹50,000 Cr+ investments, created widespread economic distress across India's rural economy. High-profile collapses like Andhra Pradesh 2010 crisis (700+ MFIs bankrupt), Bandhan Bank's 2018 NPA crisis, smaller regional fai
NBFC Registration Procedure RBI Requirement, Documents, Timeline Complete Guide
NBFC registration procedure critical ₹2 Cr+ financial service provider RBI authorization requirement India 2025, enabling Non-Banking Financial Company operational legitimacy, deposit acceptance authorization, loan disbursement capability, regulatory compliance framework systematically. NBFC registr
Step-By-Step Guide to Replying to Notice Under Section 148 – Income Escaping Assessment
Section 148 notice reply procedure critical ₹10 Cr+ individual, business taxpayer legal defense mechanism India 2025, establishing formal income tax reassessment response process, escaped income justification documentation, additional tax liability mitigation, penalty reduction opportunity, prosecut
What is REG-03 Notice – Clarification in GST Registration/Application? Meaning, Process and Action Required
REG-03 notice GST registration clarification critical ₹50L+ GST-registered business taxpayer compliance mechanism India 2025, triggered GST registration application clarification requirement identification by GST authority (GSTIN application incomplete/inconsistent/verification need), establishing r
LLP Formation Form: Filing, Process, Requirements Complete Guide
LLP formation form critical ₹2L+ professional service provider institutional structure mechanism India 2025, enabling Limited Liability Partnership legal entity establishment via Ministry of Corporate Affairs (MCA) SPICe+ online portal, establishing 5-7 day rapid registration timeline, instant name
Penalty for Expired FSSAI License Renewal: Complete Fee and Compliance Guide
Renewing your FSSAI license on time is not just a formality; it is a legal requirement for every food business operator (FBO) in India. An expired FSSAI license can attract monetary penalties, disruption of business operations, and even prosecution in serious cases of non‐compliance, especially wher
Risks in Starting a Microfinance Company: Complete Guide
Starting a microfinance company looks attractive because it promises social impact, financial inclusion, and scalable lending opportunities in underserved markets. Yet behind this opportunity lies a dense web of risks that can quickly turn good intentions into portfolio losses, regulatory action, or
NBFC Registration Form: Complete Guide to RBI Application
The NBFC registration form is the formal application through which companies seeking to operate as Non-Banking Financial Companies must apply to the Reserve Bank of India for Certificate of Registration (CoR). This comprehensive form collects detailed information about your company's financial posit
Cost of Registering a Private Limited Company: Complete Fee Breakdown
Registering a private limited company represents a significant step in formalizing your business structure, but many entrepreneurs assume the costs are prohibitive. In reality, private limited company registration in India is remarkably affordable, ranging from ₹6,000 to ₹40,000 depending on your au
Not Receiving OTP for Aadhaar Services? Complete Solution Guide
Not receiving OTP (One-Time Password) for Aadhaar services creates frustration when you need immediate access to government schemes, bank accounts, mobile SIM registration, or digital identity verification. OTP authentication represents the primary security mechanism through which UIDAI (Unique Iden
How Do I Remove Copyright? Legal Methods and Procedures
Removing copyright involves understanding the legal mechanisms available under Indian copyright law. Copyright is an automatic right that attaches to original works upon creation, but owners can legally remove or relinquish their copyright claims, correct erroneous registrations, or take down infrin
Microfinance Loans Mobile App Disbursement: Technology, RBI Guidelines, Process Complete Guide
Mobile app microfinance loan disbursement transformative ₹40,000+ microfinance institution (MFI) sector mechanism India 2025, enabling ₹5 Cr+ borrowers direct-to-wallet digital payment, zero-touch lending journey, 24/7 accessibility, instant fund transfer, enhanced financial inclusion systematically
the-vakilkaro-brief-amazon-fined-₹339-crores-the-delhi-high-court-on-e-infringement
The Price of Negligence: Amazon’s ₹339 Crore Lesson. When counterfeit goods move from the street to the screen, the stakes get higher. We examine why the Delhi High Court fined Amazon ₹339 Crores and what it means for e-commerce giants.
The Vakilkaro Brief: JubinNautiyal v. Jammable: The Fight for Music Royalties
The Music Royalties War: JubinNautiyal vs. Jammable. When a superstar’s voice is heard without permission, the law takes note. We break down the JubinNautiyal case and what it means for artists and streaming platforms.
MCA CCFS-2026: 10% Additional Fee Relief for Delayed AOC-4 and MGT-7 Filings Until July 15
CCFS-2026 Opens a Short Window for Delayed Filings - Reduced Fees, Conditional Immunity
Madras High Court Rules Portal-Only SCN Upload Not Sufficient Service – Ex-Parte GST Order Quashed
Madras HC: Portal Upload Alone Cannot Justify Ex-Parte Assessment