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GST

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 set off. In a nutshell, only value addition will be taxed and burden of tax is to be borne by the final consumer. Read More……

MSME

The Government of India has enacted the Micro, Small and Medium Enterprises Development (MSMED) Act, 2006 in terms of which the definition of micro, small and medium enterprises is as under:

    • Enterprises engaged in the manufacture or production, processing or preservation of goods as specified below:
    • A micro enterprise is an enterprise where investment in plant and machinery does not exceed Rs. 25 lakh;
    • A small enterprise is an enterprise where the investment in plant and machinery is more than Rs. 25 lakh but does not exceed Rs. 5 crore;
    • A medium enterprise is an enterprise where the investment in plant and machinery is more than Rs.5 crore but does not exceed Rs.10 crore.

Read More……

ISO

ISO is a nongovernmental organization that comprises standards bodies from more than 160 countries, with one standards body representing each member country. The American National Standards Institute (ANSI) .ISO is the successor to the International Federation of the National Standardizing Associations (ISA), which operated from 1928 to 1942. Read More……

PAN / TAN

P​AN stands for Permanent Account Number and TAN stands for Tax Deduction Account Number. TAN is to be obtained by the person responsible to deduct tax, i.e., the deductor. In all the documents relating to TDS and all the correspondence with the Income-tax Department relating to TDS one has to quote his TAN.

PAN cannot be used for TAN, hence, the deductor has to obtain TAN, even if he holds PAN.

However, in case of TDS on purchase of land and building (as per section 194-​IA) as discussed in previous FAQ, the deductor is not required to obtain TAN and can use PAN for remitting the TDS.​ Read More……

IEC

The International Electrotechnical Commission is a Swiss association that acts as an international standards organization that prepares and publishes international standards for all electrical, electronic and related technologies – collectively known as “electrotechnology”. IEC standards cover a vast range of technologies from power generation, transmission and distribution to home appliances and office equipment, semiconductors, fibre optics, batteries, solar energy, nanotechnology and marine energy as well as many others. The IEC also manages four global conformity assessment systems that certify whether equipment, system or components conform to its International Standards. Read More……..

FSSAI

​​​ Food Safety and Standards Authority of India is an autonomous body established under the Ministry of Health & Family Welfare, Government of India. FSSAI has been created for laying down science based standards for articles of food and to regulate their manufacture, storage, distribution, sale and import to ensure availability of safe and wholesome food for human consumption. Read More…….

DSC / GEM

Digital Signature Certificates (DSC) is the electronic format of physical or paper certificate like a driving License, passport etc. Certificates serve as proof of identity of an individual for a certain purpose. A digital signature certificate (DSC) contains information about the user’s name, pin code, country, email address, date of issuance of certificate and name of the certifying authority: for example, a Passport identifies someone as a citizen of that country; who can legally travel to any country. Likewise, a Digital Signature Certificate can be presented electronically to prove your identity, to access information or services on the Internet or to sign certain documents digitally. Read More……