ANDHRA CHAMBER OF COMMERCE

Vol. LXXII

December 2019

INFORMATION BULLETIN

PROGRESS THROUGH COMMERCE AND INDUSTRY

www.andhrachamber.com

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Contents

Bulletin Advisory BoArd

Shri Ch. Venkateswara Rao

Vice-President

Shri R.R. Padmanabhan

Chairman,

Foreign Trade and Skill Development

Sub-Committees

Shri V.V. Sampath Kumar

Chairman, Indirect Taxes Sub-Committee

Shri K.n. Suresh Babu

Chairman, Public Relations Sub-Committee

Shri M.K. Anand

Chairman

Information Technology

Computerisation Telecom

and MSME, Subcommittees

Shri V.S. Prasanth Kumar

Co-Chairman

MSME Subcommittee

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Editor And PublisherAndhra Chamber of Commerce, Chennai

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PrintersRathinam Printers

New No 27, Old No 13,

Angamuthu Street,

Royapettah,

Chennai - 600 014

PRESIDENT DESK 03

Workshop on “E-Commerce & Digital Marketing” on the 8th November 2019, Chennai 04

Workshop on “E-Commerce & Digital Marketing” on the 18th November 2019, Hyderabad 06

Programme on “Modern Trends in Supply Chain” on the 27th November 2019, Chennai 07

Advanced workshop on “E-Commerce & Online Marketing” on the 28th and 29th November, 2019, Chennai 08

Workshop on “E-Commerce & Digital Marketing” on the 30th November 2019, Hyderabad 09

FOREIGN TRADE – Statistics 10

Recent Judgements in VAT CST GST by Mr. V.V. Sampath Kumar 14

Doing the undoable by Mr. S. Prakash 16

How to incorporate a Private Limited Company by Mr. CS.U.Siddharth 17

Consumer Price Index 19

Updation of Membership Details 21

Upcoming Programme 22

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Dear Members,

Season’s Greetings and best wishes for a Merry Christmas and Happy & Prosperous New Year !

The Chamber during the current year has seen many positive changes/developmental activities. The chamber has renovated the office premises and moved to the ground floor.

The chamber has organised a mega international event on Business Meet on Afro ASEAN Trade, which fetched overwhelming response from the industry members.

The chamber has signed a Memorandum of Cooperation with Friedrich Naumann Foundation for Freedom, a German based organisation, for developmental activities on Climate change, Digital Marketing.

The sub committees of the Chamber has been redesigned with 16 sub committees on various fields like Foreign Trade, Skill development, MSME Development, Indirect Taxes, Direct Taxes, renewable energy etc., and the Chairman & Co Chairman of the sub committees are actively involving themselves in to various activities for the promotion of the mission of the Chamber.

With the continued support of the members of the Chamber, I am confident that the Chamber will reach greater heights in the years to come.

Once again I wish you all a very Happy New Year !

Thank you.

Dr. V.L. INDIRA DUTTPresident

Pr

esid

ent

des

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C H A M B e r

Andhra chamber of Commerce in partnership

with the Friedrich Naumann Foundation

for Freedom organised a one day workshop

on E commerce and Digital marketing on the 8th

November 2019 in Hotel GRT Grand in Chennai.

Mrs.Vijayalakshmi, Secretary General of the

chamber welcomed the resource person and the

participants.

Mr.M.K.Anand, Chairman, ICT Sub committee

of the Chamber in his address briefed the various

initiatives of the Chamber and also thanked FNF

for this wonderful opportunity for the industry

members to learn the nuances of Digital Marketing.

27 participants from varied industries viz.,

Cement, Engineering, Pest control, consultancy,

textiles participated in the workshop and learnt the

tools in Digital Marketing.

The topics taught by the resource person

Mr.Elango, in the programme are as below.

Strategy & business environment they would

operate in;

Explained how digital economy affecting various

industries and the digital disruption happening right

now in two ways:

• Asked the participants the fate of Nokia,

Kodak and Black Berry

• Explained about how the digital disruptive

companies like Uber, Facebook, Alibaba and

Airbnb emerged as digital super powers

1. Inspiration on great e-Commerce companies

in the World & in India and respective

entrepreneurial success stories

• Explained about Amazon, Alibaba, Flipkart,

Zoho, Freshdesk and Oyo Rooms

• Also narrated the success stories of Jeff Bezos,

Jack Ma, Sachin & Binny Bansals, Vembu

Srinivasan, Mathrubootham and Ritesh

Agarwal

2. Various business models in e-Commerce

• Explained various e-commerce business

models like B2C, B2B, C2C & Omni

Channel

• And also given examples for each e-commerce

business models and verticals

3. Basics of starting an online business or getting

their business online

• Explained various e-commerce business

Workshop on

‘E-CommErCE & Digital markEting’hElD at hotEl grt granD ChEnnai on thE8th novEmbEr 2019 – a briEf rEport

models like B2C, B2B, C2C & Omni

Channel

• And also given examples for each e-commerce

business models.

4. Importance of branding and website design

approach

• Explained the importance of brand identity

through Microsoft Brand Identity Manual

insisted the importance of logo, colour, fonts,

grids, layouts, graphic, design and etc.,

• And also explained the four process website

design approach.

5. Benefits of using Content Management

System (CMS) for website development

• Explained the importance and benefits of

using Content Management System (CMS)

for a dynamic website development rather

than a static site out of HTML, CSS & JS

• Also explained benefits and usage of WordPress

CMS with a live interactive session (All the

participants had given a real time WordPress

site independently, installed in elandigital

server with username and password and

enabled real time simulated learning)

6. Benefits of using WooCommerce for creating

an e-Commerce store

• Explained the benefits and usage of

WooCommerce to create an e-Commerce

store

• Also explained about various payment

gateways and their usage.

7. Various online marketing strategies and their

benefits

• Explained the basics of marketing through

R-STP-MM-I-C and branding through

B=RFP+VFP+EVP

• Also explained online marketing concepts

like Google analytics, adwords, search, social,

content and email marketing

8. Various online marketing tools & techniques

• Explained online marketing tools like

Seositecheckup, Spyfu, Woorank, Similarweb,

Alexa, Builtwith, Pingdom, Google Trends,

Yoast SEO and etc.,

9. Importance of CCI Concept (Copy,

Customize & Innovate)

• Explained CCI based on some examples and

stretched the importance of practising the

same in day today business life

The participants were also asked to create their

own website using various tools, through word press.

The participants found the programme very

useful and the feedback is very good.

Andhra Chamber of Commerce in association with WeLEED (Women Leadership Empowerment

and Entrepreneurship Development) organised a panel Discussion on “How to become a

successful entrepreneur for the social cause” on

November 7, 2019 at Conference hall of the Chamber.

Dr.Meera Venkat - President & CEO, WeLEED, Bangalore,

Ms.K. Veena – Founder, Naturals Beauty Salon Pvt Ltd.,

Chennai, Ms. Maya Mohan - CEO ArcMed Anayltics and

services and Ms. Jaya Vaidyanathan - CEO, BCT Digital were

interacted with the members present.

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“How to become a SucceSSful

entrepreneur for tHe Social cauSe

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Programme on

‘E-CommErCE & Digital markEting’hElD at hotEl mErCurE kCp, hyDErabaD onthE 18th novEmbEr 2019 – a briEf rEport

As we all know, Small businesses often think

that Social media is their low priority task. In

fact, only 53% of small businesses say they

actively use social media. The rest? They claim they

don’t have the bandwidth, resources, time, money

or energy. Not many are aware that there are cost

effective solutions for having a website, setting up an

ecommerce store for their business and doing basic

digital marketing can be managed on their own.

By adopting ecommerce, SMEs shall achieve

significant advantages such as increased Revenues

and margins, improved market research, access

to new markets, cost savings in marketing and

communication, customer acquisition and improved

customer experience.

Similarly, Digital marketing benefits businesses

of all sizes by giving access to the mass market at an

affordable price. Unlike TV or print advertising, it

allows truly personalised marketing.

The main advantage of digital marketing is that a

targeted audience can be reached in a cost-effective

and measurable way. Other digital marketing

advantages include increasing brand loyalty and

driving online sales.

With an objective to create awareness on cost

effective solutions in Ecommerce and Digital

Marketing, Andhra Chamber of Commerce in

association with the Friedrich Naumann Foundation

for Freedom organised the one day Workshop on

Ecommerce and Digital Marketing” on the 18th

November 2019 at Hotel Mercure KCP, Hyderbad

The program was designed to help entrepreneurs

and SMEs to get an overall awareness about the

following and the following topics were discussed

by the resource person Mr.Ilias.

• The importance of building a brand

• Ideas pertaining logo designing, arriving

at a perfect business and other essential

ingredients of brand

• Digital scenario and how its impacting your

business today

• Website building methods, tools and

technologies

• Ecommerce building methods, tools and

technologies

• Successful & innovative Ecommerce case

studies

• Digital Marketing Awareness covering the

basics of SEO

• Insights on using Social Medias like Facebook,

LinkedIn, Youtube & Tiktok with basic

overview

• The power of landing pages & composition

for the same

• Successful strategies for winning against the

giants through digital

Twenty nine participants from various industries

participated in the programme and learnt the various

tools of digital marketing.

Testimonials from the Participants:

• “Very nice initiative Programme for the

Entrepreneurs by Andhra Chamber. Please

do such programmes in future also. I feel very

glad for spending my day here”.

• “Extraordinary Programme. Never expected

this type of programme from Andhra

Chamber of Commerce. Expecting more

no.of programmes from ACC like this”

Programme on

moDErn trEnDs in supply ChainhElD on thE 27th novEmbEr 2019 at ChambEr’s ConfErEnCE hall

Andhra Chamber of commerce in partnership

with Madras Management Association

organises knowledge sharing sessions on the

last Wednesday of every month for the benefit of its

members and this is the 92nd Joint session.

As we are all aware, Supply Chains around the

world is transformed now. Ongoing trends that can

be grouped into four main categories.

• Emerging technologies

• Focus on supply chain management

• Sharing Economy

• Evolving customer channels

Mr.V.Ramachandran, Corporate Trainer in his

presentation explained three various trends in supply

Chain which are as below.

Trend 1 : E commerce shows no sign of slowing

down

Online shopping : Online shopping and

mobile commerce is driving popularity of third

party logistics and last mile delivery vendors who

provide warehousing, transportation, inventory

management, packaging, delivery tracking and

freight forwarding services.

Delivery solutions : 3PL Vendors are providing

cost efficient end to end delivery solutions for

everything from food, fashion, footwear, jewellery,

beauty products, groceries and electronics.

Economic Boom : Gross B2C transactions

from India’s mobile and online shopping boom is

estimated to top US$100 billion by 2020, a seven

fold increase. B2B transactions are expected to hit

US$700 billion in the same period.

Trend 2: Drive operational efficiency:

Sourcing and procurement activities can be

streamlined across regions with better integration,

resulting in economies of scale. Developing strategic

relationships with vendors is also key as they directly

impact the brand’s image. Any service delivery issue

could harm the company’s reputation.

Trend 3:Emergence of Lean supply chain concept:

The Lean supply chain concept empowers

Managers and people leaders to make quick

decisions across the entire organisation. This gives

rise to matrix reporting lines within traditional

supply chain set ups that reduces waste, maximises

efficiency and accelerates time to market.

The session was followed by Q & A session.

Earlier Mr.R.R.Padmanabhan, Chairman, Skill

development sub committee of the Chamber

welcomed the gathering and introduced the speaker.

Mr.B.Gautham, Co Chairman, Renewable

Energy Sub committee proposed vote of thanks.

The programme was attended by around 50

industry members.

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Advanced workshop on

‘E-CommErCE & onlinE markEting aCCElErator programmE’ hElD on thE 28th & 29th novEmbEr 2019 in ChEnnai

As we all know, one of the most important

benefits of digital marketing is that it is

the most cost-effective ways to market

one’s business. More and more small businesses are

implementing digital marketing tactics to effectively

reach and engage their target consumers online.

Digital marketing has the potential to transform

the way that you reach and engage your customers.

With digital marketing, you can ensure that the right

consumers are viewing your content. SEO allows

us to reach those consumers who are searching the

web for content and topics that are relevant to our

business.

Through digital marketing, small businesses can

also market their products and services nationally or

even internationally. If your business is not limited

to a specific location, we can use digital marketing

to reach our target audience across the globe. This

allows small businesses to find new audiences for

their products and services. The workshops on E

commerce and Digital Marketing are curated to

reach the benefits of Digital Marketing to the Small

and Medium Enterprises.

With the association of FNF, the chamber has

already conducted two first level workshops on E

commerce and Digital Marketing in Chennai and

one in Hyderabad and the programmes have been

a huge hit among our industry members and we

would like to thank FNF for their support.

The advanced level residential workshop on E

commerce and Digital Marketing was organised by

the Chamber on the 28th & 29th November 2019

in Chennai and Nineteen industry members from

varied industries participated in this workshop.

Following the workshop, Mr.Elango will be

providing the mentoring support to the participants

on the implementation of tools in Digital Marketing.

Testimonial from the Entrepreneur:

“Excellent - We Nexxgen Global Machine tools -

Happily say and thank you for your excellent training

for boosting our sale to higher level. ACC and their

staff have put their efforts well in this programme

and organised it well. Thanks to Mr.Elango - This

was the feedback from Mr.Varadarajan, Nexxgen.

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Programme on

‘E-CommErCE & Digital markEting’ hElD at hotEl taj DECCan, hyDErabaD on thE 30th novEmbEr 2019 – a briEf rEport

As we all are aware, Nowadays, digital

marketing has penetrated into every

field. The primary reason behind this

phenomenon is that business processes are evolving

very quickly and there are a lot of experimentation

and changes done in the industry.

Using Digital Marketing, E-commerce creates

huge revenue as it helps to acquire customers and

brand value. Customers are no more dependent

just on content or a word-of-mouth before buying

a product; they make sure to read the reviews about

a product on all the platforms on which the product

is listed.

According to the recent analysis, 37 million social

media visits led to 529,000 orders approx. Out of

others, Facebook helps to get more traffic to the

website which leads to sales constituting average

85% of all the orders.

It has become very important to grab customers

attention as they get distracted really easily, this is

where Digital Marketing comes into the picture and

help E-commerce businesses to go through such

challenges.

By adopting ecommerce, SMEs shall achieve

significant advantages such as increased Revenues

and margins, improved market research, access

to new markets, cost savings in marketing and

communication, customer acquisition and improved

customer experience.

To familiarise the MSME members with the

tools of the Digital Marketing, the second batch

of one day workshop on E commerce and Digital

Marketing was organised with the support of

Friedrich Naumann Foundation for Freedom, South

Asia on the 30th November 2019 in Hotel Taj

Deccan, Hyderabad. The programme was attended

by 33 industry members from varied sectors.

The program was designed to help entrepreneurs

and SMEs to get an overall awareness about the

following and the following topics were discussed

by the resource person Mr.Ilias.

• The importance of building a brand

• Ideas pertaining logo designing, arriving at a

perfect business and other essential ingredients of

brand

• Digital scenario and how its impacting your

business today

• Website building methods, tools and technologies

• Ecommerce building methods, tools and

technologies

• Successful & innovative Ecommerce case studies

• Digital Marketing Awareness covering the basics

of SEO

• Insights on using Social Medias like Facebook,

LinkedIn, Youtube & Tiktok with basic overview

• The power of landing pages & composition for

the same

• Successful strategies for winning against the giants

through digital

Testimonials from one of the Participants:

A world class session on Digital Marketing

conducted by Andhra Chamber of Commerce today

on 30/11/2019 at Taj Deccan.

This workshop has changed my perspective of

Digital Marketing.

Mr. Ilias the coach of the session has tremendous

knowledge on the subject and given a very good

content including videos to set up a Website and

social media platform in very short time. It’s a day

worthwhile spending.

Thank you Andhra Chamber - I am going to be

your Member.

Mohammed Irfan Khan, Summit Precision and

Analytics Solutions

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FOreiGn trAdestAtistiCs

India’s overall exports (Merchandise and Services combined) in April-November 2019-20* are estimated to

be USD 353.96 billion, exhibiting a positive growth of 1.60 per cent over the same period last year. Overall

imports in April-November 2019-20* are estimated to be USD 408.02 billion, exhibiting a negative growth of

(-)5.30 per cent over the same period last year.

India’s Foreign Trade (Merchandise): October 2019

* Note: The latest data for services sector released by RBI is for October 2019. The data for November 2019 is an estimation, which will be revised based on RBI’s subsequent release.

I. MERCHAnDISE TRADE

EXPORTS (including re-exports)

Exports inNovember 2019 were USD 25.98

billion, as compared to USD 26.07 billion in

November 2018, exhibiting a negative growth of

(-)0.34 per cent. In Rupee terms, exports were

` 1,85,644.81 crore in November 2019, as compared

to ̀ 1,87,335.14 crore in November 2018, registering

a negative growth of (-)0.90 per cent.

In November 2019, major commodity groups

of export showing positive growth over the

corresponding month of last year are

Cumulative value of exports for the period

April-November 2019-20 was USD 211.93 billion

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(` 14,89,793.87 crore) as against USD 216.23

billion (` 15,05,216.55 crore) during the period

April-November 2018-19, registering a negative

growth of (-)1.99 per cent in Dollar terms (negative

growth of (-)1.02 per cent in Rupee terms).

Non-petroleum and Non Gems and Jewellery

exports in November 2019 were USD 19.31 billion,

as compared to USD 18.55 billion in November

2018, exhibiting a positive growth of 4.08 per

cent. Non-petroleum and Non Gems and Jewellery

exports in April-November 2019-20 were USD

156.76 billion, as compared to USD 156.49 billion

for the corresponding period in 2018-19, an increase

of 0.17 per cent.

IMPORTS

Imports in November 2019 were USD 38.11

billion (` 2,72,274.45 crore), which was 12.71

per cent lower in Dollar terms and 13.20 per cent

lower in Rupee terms over imports of USD 43.66

billion (` 3,13,680.85 crore) in November 2018.

Cumulative value of imports for the period April-

November 2019-20 was USD 318.78 billion

(` 22,39,900.18 crore), as against USD 349.96

billion (` 24,37,538.61 crore) during the period

April-November 2018-19, registering a negative

growth of (-)8.91 per cent in Dollar terms (negative

growth of (-)8.11 per cent in Rupee terms).

Major commodity groups of import showing

negative growth in November 2019 over the

corresponding month of last year are:

CRUDE OIL AnD nOn-OIL IMPORTS:

Oil imports in November 2019 were USD 11.06

billion (` 79,040.21 crore), which was 18.17 per

cent lower in Dollar terms (18.63 percent lower

in Rupee terms), compared to USD13.52 billion

(` 97,134.45 crore) in November 2018. Oil imports

in April-November 2019-20 were USD 84.99 billion

(` 5,97,310.87 crore) which was 12.99 per cent

lower in Dollar terms (12.35 per cent lower in Rupee

terms) compared to USD 97.69 billion (` 6,81,497

crore), over the same period last year.

In this connection it is mentioned that the

global Brent price ($/bbl) has decreased by 3.73 %

in November 2019 vis-à-vis November 2018 as per

data available from World Bank.

Non-oil imports in November 2019 were

estimated at USD27.04 billion (` 1,93,234.24 crore)

which was 10.26 per cent lower in Dollar terms (10.77

per cent lower in Rupee terms), compared to USD

30.14 billion (` 2,16,546.40 crore) in November

2018. Non-oil imports in April-November 2019-

20 were USD 233.78 billion (` 16,42,589.31 crore)

which was 7.33 per cent lower in Dollar terms (6.46

percent lower in Rupee terms), compared to USD

252.27 billion (` 17,56,041.60 crore) in April-

November2018-19.

Non-Oil and Non-Gold imports were USD 24.10

billion in November 2019, recording a negative

growth of (-)11.96 per cent, as compared to Non-

Oil and Non-Gold imports of USD 27.37 billion in

November 2018. Non-Oil and Non-Gold imports

were USD 213.19 billion in April-November 2019-

20, recording a negative growth of (-)7.35 per cent,

as compared to Non-Oil and Non-Gold imports

USD 230.12 billion in April-November 2018-19.

II. TRADE In SERVICES

EXPORTS (Receipts)

As per the latest press release by RBI dated 13th

December 2019, exports in October 2019 were

USD 17.70 billion (` 1,25,725.53 crore) registering

a positive growth of 5.25 per cent in dollar terms, vis-

à-vis October 2018. The estimated value of services

export for November 2019* is USD 17.26 billion.

IMPORTS (Payments)

As per the latest press release by RBI dated 13th

December 2019, imports in October 2019 were

USD 10.86 billion (` 77,177.20 crore) registering a

positive growth of 7.58 per cent in dollar terms, vis-

à-vis October 2018. The estimated value of service

Import for November 2019* is USD 10.28 billion.

III. TRADE BALAnCE

MERCHAnDISE: The trade deficit for

November 2019 was estimated at USD 12.12

billion as against the deficit of USD 17.58 billion in

November 2018.

SERVICES: As per RBI’s Press Release dated 13th

December 2019, the trade balance in Services (i.e.

Net Services export) for October, 2019 is estimated

at USD 6.83 billion.

OVERALL TRADE BALAnCE: Taking

merchandise and services together, overall trade

deficit for April-November 2019-20* is estimated

at USD 54.06 billion as compared to USD 82.47

billion in April-November 2018-19.

*note: The latest data for services sector released

by RBI is for October 2019. The data for November

2019 is an estimation, which will be revised based on

RBI’s subsequent release

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MeRCHANdIse TRAdeEXPORTS & IMPORTS: (US $ Billion)

(PROVISIOnAL)

nOVEMBER APRIL–nOVEMBER

EXPORTS (including re-exports)

2018-19 26.07 216.23

2019-20 25.98 211.93

%Growth 2019-20 / 2018-19 -0.34 -1.99

IMPORTS

2018-19 43.66 349.96

2019-20 38.11 318.78

%Growth 2019-20 / 2018-19 -12.71 -8.91

TRADE BALAnCE

2018-19 -17.58 -133.74

2019-20 -12.12 -106.84

EXPORTS & IMPORTS: (Rs. Crore)

(PROVISIOnAL)

nOVEMBER APRIL–nOVEMBER

EXPORTS (including re-exports)

2018-19 1,87,335.14 15,05,216.55

2019-20 1,85,644.81 14,89,793.87

%Growth 2019-20 / 2018-19 -0.90 -1.02

IMPORTS

2018-19 3,13,680.85 24,37,538.61

2019-20 2,72,274.45 22,39,900.18

% Growth 2019-20 / 2018-19 -13.20 -8.11

TRADE BALAnCE

2018-19 -1,26,345.70 -9,32,322.06

2019-20 -86,629.64 -7,50,106.31

seRVICes TRAdeEXPORTS & IMPORTS (SERVICES) : (US $ Billion)

(Provisional) OCTOBER 2019 APRIL-OCTOBER 2019-20

EXPORTS (Receipts) 17.70 124.76

IMPORTS (Payments) 10.86 78.96

TRADE BALANCE 6.83 45.80

EXPORTS & IMPORTS (SERVICES): (` Crore)

(Provisional) OCTOBER 2019 APRIL-OCTOBER 2019-20

EXPORTS (Receipts) 1,25,725.53 8,74,938.73

IMPORTS (Payments) 77,177.20 5,53,723.83

TRADE BALANCE 48,548.33 3,21,214.90

Source: RBI Press Release dated 13th December 2019

note: The latest data for services sector released by RBI is for October 2019. The data for November 2019 is an estimation, which will be revised based on RBI’s subsequent release.

14

ReCeNT JudgeMeNTs IN

VAt Cst Gst Shri V.V. Sampathkumar Chairman, Indirect Taxes Sub-Committee, ACC

Personal Hearing: The petitioner has not

responded to the pre-assessment proposals and

equally the respondent has also not extended an

opportunity of personal hearing, which he was bound

to do. Hence, the impugned orders of assessment

are set aside by the Court with direction to appear

and redo the process. M/s. Harini Ceramics and

Sanitary, Vs. CTO, Tiruttani Assessment Circle,

Tiruttani. W.P nos.38998 & 38999 of 2015

DTD: 29.11.2019

natural Justice: Though the reply / objection

stated to have been field is not there in the file of

the assessing officer an order was issued with an

observation the dealers have not filed any objections.

Hence the proposals were confirmed was the brief

note while passing the impugned order. As the order

of assessment is cryptic and moreover, no personal

hearing has been afforded to the petitioner, the Court

set aside the impugned order on the ground of gross

violation of the principles of natural justice with

specific directions for personal hearing. M/s. Space

Crafts, Vs AC (CT), Anna Salai III Assessment

Circle, Chennai. W P no.8954 of 2011. DTD:

21.11.2019

Alternative Remedy: The petitioner has

challenged proceedings dated 23.11.2009, which is

a Pre-assessment notice calling for objections to the

proposals contain therein. The Court held that there

is no justification for the present challenge insofar

as no legal infirmity is made out to the impugned

notice warranting the filing of this writ petition in

terms of Article 226 of the Constitution of India.

M/s. Paper Tubes India Vs. CTO II, Rajapalayam,

W.P.(MD)no.12513 of 2009 DTD: 04.06.2019

Mismatch: Without providing the details about

the data took form the website an order issued by

the AO in respect of mismatch of purchases and sales

reported by the buyer and the seller in the portal

of the department. The mismatch issue is covered

by an order of the learned Single Judge in the case

of M/s.JKM Graphics Solution Private Limited

Vs. Commercial Tax Officer (99 VST 343), to be

redone de novo. Thiru.A.Ramalinga Reddiyar Vs

DCTO, Thindivanam, W P nos.40048 & 40049

of 2015 DTD: 11.11.2019

Opportunity: For the proposal notice, the

petitioner initially sought an adjournment seeking

some time to produce the necessary documents.

The request was reiterated again for the reason that

that the concerned accountant, had been admitted

in hospital. Rejecting the aforesaid request, the

impugned order has been passed. The Court set

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aside the order and observed that the opportunity

extended by the AO was not adequate and the AO

should at least have indicated to the assessee that

the request for time had been rejected and that he

was proposing to proceed with the assessment. The

Court directed the petitioner to appear before the

respondent on Friday, the 8th of November, 2019

at 10.30 a.m. without expecting any further notice

in this regard. Tvl.Sun Oil Trade, Vs. AC (CT),

Villivakkam Assessment Circle, W.P.no.35184 of

2013 DTD: 01.11.2019

natural Justice: In mismatch dispute matter,

the details of sales and collection of tax have been

enclosed only with the impugned order and not

furnished to the petitioner for rebuttal along with

the pre-assessment notice or prior to completion

of assessment. There is thus apparently, gross

violation of the principles of natural justice. R.S.M.

Electricals Vs DCTO, Ranipet W.P.nos.15625 of

2016 DTD: 14.11.2019

Entry Tax: When the entry tax returns are not

filed in time and paid the taxes in time, penalty will

be leviable. M/s.Hari & Co., Vs. The Commercial

Tax Officer II, Tuticorin. W.P.(MD)nos.1843 and

1844 of 2009 DATED: 04.06.2019

Revision: The order passed under Sub-Section

(2) of Section 6A can be subject matter of reopening

of a proceeding under Section 16 of the State Act

only in the limited cases of fraud, mis-representation

etc. and not otherwise. M/s.Elgi Equipments Ltd.

Coimbatore. Vs AC (CT), FTAC I, Coimbatore.

W Pno.21269 of 2007 DTD: 26.11.2019

Limitation: The factual matters as to whether

two consignments of wood carried by lorries were

undervalued and whether the same were being

unloaded in the destination stipulated in the invoice

involves detailed appreciation of facts impermissible

under Article 226 of the Constitution of India. M/s.

Silver Wood Bazaar Vs CTO, Group VIII Enforce

Central, Chennai.6. W.P.no.16494 of 2011 DTD:

19.11.2019

Pre Assessment notice: When the notices

merely call for details of the capital goods purchased,

that have been duly furnished by the assessee, there

cannot be any assessment conclusion based on that

alone without notifying the proposals to tax. Tulsyan

nEC Ltd. Vs the AC (CT) (FAC) Broadway

Assessment Circle W.P.no.29690 of 2014 DTD:

06.11.2019

Mismatch: In the case of JKM Graphics

Solutions Private Limited Vs. CTO, Vepery

Assessment Circle, 2017 (99) VST 343 (Mad), had

considered the claim of the dealers in connection

with Input Tax Credit reversal on an alleged mis-

match between their returns and the returns filed

by the sellers. The Court observed in that ruling to

the extent that mismatch issue can be solved only if

there is a centralised mechanism and if the present

practice is allowed to prevail, it would only result

in multiplicity of proceedings with more number

of cases pending before the courts and appellate

forums, thus jeopardizing the interest of revenue.

If a centralized mechanism is not put in place

exclusively for mismatch matters, it would result

in notices and orders being issued by the respective

AOs without even the knowledge of the AOs of the

other end dealer resultantly no action being taken

against other end dealer, assuming, he is at fault.

Therefore, it is high time the Department wakes up

and stops the one way approach and examine the

matter in a holistic manner so that the defaulting

dealer is brought to books. M/s.K.P.Tex, Vadalur

Vs AC (CT), Cuddalore (Taluk) W.P.no.13879 of

2016 DTD: 18.06.2019

16

Article by Mr. S. Prakash

Is it difficult? Should it even be done? Why should

I step out of my comfort zone when the entire world

is playing it safe, or seemingly so?

These are the questions that tend to run in one’s

mind when you look at life and doing things that

will pull you out of the ordinary into the zone of

“Extra Ordinary”.

Here is my point of view:

Actually it is a mental game and that is what

makes it interesting and challenging too. When the

entire system is designed “to follow the ordinary”,

doing anything out of turn looks to be such a foolish

treatise! The society and your well-wishers, so

called, are loaded against the very thought. Hence,

it becomes more a stigma. That challenge is more

daunting and that is what makes it more interesting

to me!

Overcoming the odds which defines the difference

between an also ran and a champion! The zone where

leaders are born and the future is defined. Not easy

but doable.

Hasn’t that been what has brought humanity to

where it is today? Isn’t that the world badly and really

needs now to avoid us from taking plunges that can

be irreversible.

Individuals with such courage do make a

difference, be it in any level of the society. You can

bring about changes in the street you live, the village,

the town, the city, the state, your country or even the

world. It all depends upon you.

Be thankful to the nay-sayers as they push you to

the brink and help bring the best out of you. It is in

the resistance that current rises and great stories are

written; and re-written all over again.

In this New Year 2020 let thy glory rise up and

shine so that the world becomes a better place for all

to live together and be happy & at peace.

As I always say “Success from Within” and from

nowhere else.

May the tribe of those who believe in themselves

rise and shine.

Let the true positive potential of every human

unfold to its fullest potential as the world needs it

more now than any other time!

Let God’s WILL be done!

(The views expressed are solely of the author)

Doing the unDoable

17

Private Limited Company is the most prevalent

and popular type of corporate legal entity in India.

The Ministry of Corporate Affairs (“MCA”) governs

private limited company registration in India.

Companies are incorporated and regulated under

the Companies Act, 2013 and the Companies

Incorporation Rules, 2014.

The MCA has launched a new and simplified

web based service R.U.N. (Reserve Unique Name)

for reserving a name in place of INC-1. This has also

removed the requirement to use a Digital Signature

Certificate (DSC) during name reservation. It was

another value addition to Ease of Doing Business in

India.

Further, MCA had Simplified Proforma for

Incorporating Company Electronically (SPICe)

e-Form in place of INC-29. Further, the Ministry

has also integrated the MCA21 System with the

CBDT for issue of PAN and TAN to a company

incorporated using (SPICe). Stakeholders submit

applications for PAN and TAN at the time of

submitting applications for incorporation through

SPICe. The PAN/TAN allotted by Income Tax

Department are being affixed on the Certificate of

Incorporation of the company. Stakeholders can

apply for DIN (Director Identification Number)

through SPICe up to three directors. This has

resulted in reduction in the number of processes and

time taken for Starting a Business in the country.

This Article focuses on R.U.N. service, SPICe,

SPICe MOA, SPICe AOA and AGILE.

STEP 1: Application for Name Approval in R.U.N.

The Applicant has to login into the account on MCA

Portal. After that click the R.U.N service available

under the MCA Service tab. The details required to

feed are : Entity Type, CIN (only if existing company

wishes to change its name), Proposed Name (Auto

Check Facility), Comments(Mention the main

object of the proposed Company and other relevant

information), Choose file (if any attachments).

Points to be noted while applying for new Name

for the proposed Company :

1. No requirement to use a Digital Signature

Certificate (DSC) during name reservation.

2. Maximum 2 names can be applied.

3. Reserved Name shall be valid for 20 days.

4. ROC fees shall be Rs. 1000/-.

5. No need to feed the details of Directors in R.U.N.

6. Proposed Company can also apply for the name

directly in the SPICe form instead of R.U.N.

Article by CS.U.Siddharth

HOW TO INCORPORATE A PRIVATE LIMITED COMPANY

18

STEP 2: Drafting of Documents and Filing of

e-Forms

A. Following Documents should be ready before

filing the SPICe e-form:

1. DIR - 2 of all the Directors (Self -attested)

2. INC - 9 Declaration by the subscribers and

directors (Self - Attested and not affidavit)

3. Proof of Identity and address of all the directors

and subscribers

4. PAN card is compulsory for all the directors /

subscribers not having DIN.

5. All the Subscribers should have DSC

6. One of the Director should have DSC

7. Proof of Registered office ( Rent Agreement /

Lease Deed)

8. NOC from the owner of property

9. Copy of utility bill not older than 2 months for

the Registered office

10. Correspondence Address of the Proposed

Company

(Note: if the correspondence address is not the

registered office address, then company can file

INC- 22 e-form within 30 days from the date of

incorporation to the registrar for notice of situation

of registered office.)

B. Filling the data in SPICe (INC 32) e-form,

SPICe MOA (INC 33), SPICe AOA (INC 34),

AGILE e-form:

1. Maximum 7 Subscribers details can be given in

SPICe e-form, for other subscribers an additional

sheet to be attached with their signatures in the

sheet to the SPICe e-form.

2. Maximum 3 Directors can apply for the DIN in

SPICe e-form.

3. Application for the PAN and TAN to be made.

4. Company can apply for GST, IEC through

AGILE e-form.

5. Application for Name availability (if not applied

through R.U.N.).

6. No need to file separate DIR-12 for the

Directors.

7. Details of the Main Object, Ancillary Object,

Capital Clause, Liability Clause, Situation of

Registered office, details of subscribers, etc to be

entered in SPICe MOA (INC 33).

8. Details of the first directors to be mentioned in

SPICe AOA (INC 34).

9. DSC (Digital Signature Certificate ) of all the

subscribers is required in SPICe MOA and

SPICe AOA.

10. DSC of Witness / Practicing Company Secretary

required in front of whom the subscribers have

signed the SPICe MOA and SPICe AOA.

11. DSC of one of the Directors required.

C. Once all the 4 forms (SPICe (INC 32) e-form,

SPICe MOA (INC 33), SPICe AOA (INC 34),

AGILE e-form) are ready with the applicant, upload

all four e-forms on MCA website and make the

payment of the same

D. Filing of INC - 20A e-form i.e.: Declaration

for commencement of business:

NOTE: A company incorporated after the

commencement (i.e. from 31st July 2019) of the

Companies (Amendment) Ordinance 2019 and

having a share capital shall not commence any

business or exercise any borrowing powers unless a

declaration is filed by a director within a period 180

days of the date of incorporation of the company

in INC - 20A e-form with the Registrar that every

subscriber to the memorandum has paid the value of

the shares agreed to be taken by him on the date of

making such declaration.

(The views expressed are solely of the author)

CONSUMER PRICE INDEX NUMBERS FOR INDUSTRIAL WORKERS

(BASE 2001=100)

sl. No Centre Oct 2019

ALL INdIA 325

ANdHRA PRAdesH

1. Guntur 297

2. Vijayawada 303

3. Visakhapatnam 303

AssAM

4. Doom Doom Tinsukia 294

5. Guwahati 288

6. Labac-Silchar 285

7. Mariani Jorhat 273

8. Rangapara Tejpur 269

BIHAR

9. Munger Jamalpur 367

10. Bhilai 340

gOA

11. Goa 326

guJARAT

12. Ahmedabad 303

13. Bhavnagar 308

14. Rajkot 304

15. Surat 292

16. Vadodra 289

HARAYANA

17. Faridabad 288

18. Yamunanagar 310

HIMACHAL PRAdesH

19. Himachal Pradesh 280

JAMMu & kAsHMIR

20. Srinagar 287

JARkHANd

21. Bokaro 319

sl. No Centre Oct 2019

22. Giridih 358

23. Jamshedpur 377

24. Jharia 374

25. Kodarma 396

26. Ranchi Hatia 405

kARANATAkA

27. Bengluru 301

28. Belgaum 310

29. Hubli-Dharwar 346

30. Mercara 318

31. Mysore 317

keRALA

32 Ernakulam 325

33. Mundakayam 326

34. Quilon 368

MAdHYAPRAdesH

35. Bhopal 340

36. Chhindwara 329

37. Indore 297

38. Jabalpur 336

MAHARAsHTRA

39. Mumbai 322

40. Nagpur 405

41. Nasik 375

42. Pune 355

43. Sholapur 347

ORIssA

44. Angul Talcher 340

45. Rourkela 323

PuNJAB

46. Amritsar 355

19

sl. No Centre Oct 2019

47. Jalandhar 333

48. Ludhiana 308

RAJAsTHAN

49. Ajmer 297

50. Bhilwara 306

51. Jaipur 327

TAMILNAdu

52. Chennai 283

53. Coimbatore 293

54. Coonoor 340

55. Madurai 309

56. Salem 300

57. Tiruchirapally 305

TeLANgANA

58. Godavarikhani 345

59. Hyderabad 273

60. Warangal 325

TRIPuRA

61. Tripura 275

sl. No Centre Oct 2019

uTTAR PAdesH

62. Agra 375

63. Ghaziabad 349

64. Kanpur 360

65. Lucknow 358

66. Varanasi 355

WesT BeNgAL

67. Asansol 351

68. Darjeeling 288

69. Durgapur 332

70. Haldia 365

71. Howrah 301

72 Jalpaiguri 295

73. Kolkata 298

74. Raniganj 307

75. Siliguri 299

76. CHANdIgARH 321

77. deLHI 309

78. PuduCHeRRY 323

Source: Labour Bureau, Shimla

20

21

UPDATATION OF MEMBERSHIP DETAILS

Kind Attn: Members

Dear Sir/Madam;

We are updating the database – Members business details in our records. We request you to kindly

inform the Chamber if there are any changes in your mailing list – Address, contact details, Name of the

representative, change in the Email-ids and Telephone numbers in the below mentioned format.

Please forward the same to the Chamber by Email: andhrachamber1@gmail.com duly filled in for

making necessary changes in our records. Please extend your cooperation support in this regard without

delay.

name of the company / individual

postal Address

Telephone

Fax

Mob

Email

Est.

Website

GST no

name of the representative –

Designation in the company

Bank

Manufactures of

Exporters of

Importers of

22

uPCOMINg PROgRAMMe

Dr. V.L. INDIRA DUTT

President &

Members of the Executive Committee of the

ANDHRA CHAMBER OF COMMERCE &

MADRAS MANAGEMENT ASSOCIATION cordially invite you to a presentation on

“BRAND EQUITY” by

Mr Sabari Girish, Corporate Trainer

Date & Time : 6.00 P.M. Thursday, December 26, 2019

Venue : Chamber’s Conference Hall, “Velagapudi Ramakrishna Building”, 23, Third Cross Street, West C.I.T. Nagar Nandanam, Chennai-600 035.

R.S.V.P.: SECRETARY GENERAL Phone: 24315277/78 Email: andhrachamber1@gmail.com Hi-Tea - 5.30 P.M.

Government notificationsTN Public Holidays List 2020. Click here To View https://andhrachamber.com/assets/uploads/special_project/TN_Public_Holidays_20201.pdf

Telangana state Holidays List 2020. Click here To Viewhttps://andhrachamber.com/assets/uploads/special_project/Telangana_State_-_List_of_Holidays_2020.pdf

Andhra Pradesh Holidays List 2020. Click here To Viewhttps://andhrachamber.com/assets/uploads/special_project/Andhra_Pradesh_-_List_of_Holidays_2020.pdf

Picture Gallery e Commerce and digital Marketing - Nov 8, 2019, Chennai

23

Workshop on e Commerce and digital Marketing Hyderabad 18-11-2019

24

2525

MMA - Modern Trends in supply Chain, Nov 27, 2019

“Advanced level Workshop on e-Commerce & digital Marketing - Nov 28 & 29, 2019, Chennai

26

27

Workshop on e Commerce and digital Marketing 30-11-2019 Hyderabad

28

12 Issues of each 1/2 page will be 12500/- per annum plus GST

12 Issues of full page will be 20,000/- per annum plus GST

First come first serve basis the space will be allotted. Member organisations will be give first preference. We welcome your support

to have more reach out and more viewing for your Advt and Business.

Please contact Mr. n. ravikumar, Joint Secretary, Andhra Chamber of Commerce

Tel : + 91 44 24315277 +91 9840248688Email : andhrachamber1@gmail.com

ACC Bulletin - Advt tariff

Edited, Published and Printed by Andhra Chamber of Commerce at

“Velagapudi Ramakrishna Building”, #23, Third Cross Street, West C.I.T. Nagar, Nandanam,

P.B. No.3368, Chennai-600 035. (Phones: 044 - 2431 5277 / 2431 5278 / 2431 5279)

Email ID: andhrachamber@airtel.in / andhrachamber1@gmail.com

secretary@andhrachamber.com

our other Chapters

SECUnDERABAD OFFICE:

“T.G. Venkatesh Bhavan”, 602 & 603, Chenoy Trade Centre, 116, Park Lane, VI Floor, P.B. No. 1716,

Secunderabad – 500 003, Telangana State. Phone: 040-27840844, Fax: 040-27840767;

Email: andhrachamber@gmail.com | Shri G. Ramanjaneyulu, Deputy Secretary.

VISAKHAPATnAM OFFICE:

Door No. 43-19-30, Venkataraju Nagar, Dondaparthy, Near T.S.N. Colony, Visakhapatnam – 530 016,

Andhra Pradesh. Phone: 0891-2792220, Fax: 0891-2792221, Email: andhrachamberofcommercevizag@gmail.com

SHRI V. THRInADHA RAO, Deputy Secretary.

VIJAYAWADA OFFICE:

Siddhartha Hotel Management College Premises, Pinnameneni Poly Clinic Road, Technical Nagar,

Vijayawada – 520 010 (A.P). Phone: 0866-2472500, Email: andhrachambervijayawada@gmail.com

SHRI n. RAJA RAO, Joint Secretary.

               

In the service of Public for more than 56 years  

Winning client’s trust with unmatched professionalism

Investigation •   Pre  &  Post  Matrimonial •   Pre  &  Post  Employment •   Industrial  Theft  &  Fraud •   Undercover  Operation

FOR TOTAL SECURITY SOLUTIONS IN INDIA

GLOBE DETECTIVE AGENCY

Security •   Consultation •   Trained  Man  Power •   24  x  7  Control  Room •   Client  Support

Facility •   House  Keeping •   Pantry  Services •   Guest  House  Mgmt •   Garden  Member

Electronics •   Access  Control •   Burglar  Alarm •   Fire  Alarm •   CCTV

Chennai No.152, Agurchand Mansion , Mount Road, Chennai-600 002. Tel: +91–44–42919500–599; E-mail: chennai@globedetective.com Bengaluru Tel: +91-80-25717905/06;

E-mail: bangalore@globedetective.com; Delhi Tel: +91–11–26432221/26432681; E-mail: delhi@globedetective.com Mumbai Tel: +91-22-22028751/22023578; Email: mumbai@globedetective.com Ahmedabad, Ambur, Coimbatore, Jamshedpur, Kochi, Kolkata, Lucknow, Madurai, Mysore, Puducherry, Pune, Secunderabad, Sriperumbudur, Vapi, Vizag.

www.globedetective.com

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In the service of Public for more than 56 years  

Winning client’s trust with unmatched professionalism

Investigation •   Pre  &  Post  Matrimonial •   Pre  &  Post  Employment •   Industrial  Theft  &  Fraud •   Undercover  Operation

FOR TOTAL SECURITY SOLUTIONS IN INDIA

GLOBE DETECTIVE AGENCY

Security •   Consultation •   Trained  Man  Power •   24  x  7  Control  Room •   Client  Support

Facility •   House  Keeping •   Pantry  Services •   Guest  House  Mgmt •   Garden  Member

Electronics •   Access  Control •   Burglar  Alarm •   Fire  Alarm •   CCTV

Chennai No.152, Agurchand Mansion , Mount Road, Chennai-600 002. Tel: +91–44–42919500–599; E-mail: chennai@globedetective.com Bengaluru Tel: +91-80-25717905/06;

E-mail: bangalore@globedetective.com; Delhi Tel: +91–11–26432221/26432681; E-mail: delhi@globedetective.com Mumbai Tel: +91-22-22028751/22023578; Email: mumbai@globedetective.com Ahmedabad, Ambur, Coimbatore, Jamshedpur, Kochi, Kolkata, Lucknow, Madurai, Mysore, Puducherry, Pune, Secunderabad, Sriperumbudur, Vapi, Vizag.

www.globedetective.com

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