legal requirements - sales tax, service tax, excise etc.
This query is : Resolved
30 January 2017
dear all, if we (Co.) are going to open second factory unit in Noida then what is the legal requirement we have to fullfill.
30 January 2017
please reply
02 August 2024
Opening a second factory unit in Noida, India, involves a series of legal and regulatory compliance requirements across various domains such as sales tax, service tax, excise duty, and other relevant areas. Here's a comprehensive list of legal requirements you need to fulfill:
### **1. Company Registration and Compliance**
**1.1 **Update Company Records**:
- **Company Law Compliance**: Update your company records with the Ministry of Corporate Affairs (MCA) if there are any changes in the registered office or business activities.
**1.2 **Factory Registration**:
- **Factories Act**: Register the new factory unit under the Factories Act, 1948, with the local Factory Inspectorate in Noida.
**1.3 **Environmental Compliance**:
- **Consent to Establish and Operate**: Obtain consent from the Uttar Pradesh Pollution Control Board (UPPCB) for both establishing and operating the new factory.
### **2. Sales Tax / Goods and Services Tax (GST)**
**2.1 **GST Registration**:
- **Update GST Registration**: If you’re already registered under GST, update your registration to include the new factory address. If not registered, apply for GST registration for the new unit.
- **GST Compliance**: Ensure compliance with GST regulations, including filing of returns and maintaining proper records.
**2.2 **State Taxes**:
- **VAT/Sales Tax (if applicable)**: Although GST has largely replaced VAT/Sales Tax, verify if any state-specific requirements or transitional provisions apply.
### **3. Excise Duty**
**3.1 **Central Excise Registration**:
- **Excise Duty**: If your factory will be involved in manufacturing goods that are excisable, you must obtain Central Excise registration from the Central Board of Indirect Taxes and Customs (CBIC).
**3.2 **Excise Compliance**:
- **Maintain Records**: Ensure proper maintenance of records related to excise duties and filing of excise returns if applicable.
### **4. Labour and Employment Laws**
**4.1 **Employees Provident Fund (EPF)**:
- **Registration with EPFO**: Register the new unit with the Employees' Provident Fund Organisation (EPFO) if you have more than 20 employees.
**4.2 **Employees State Insurance (ESI)**:
- **Registration with ESIC**: Register with the Employees' State Insurance Corporation (ESIC) if the factory has more than 10 employees.
**4.3 **Labour Law Compliance**:
- **Compliance with Labour Laws**: Ensure compliance with various labour laws such as the Payment of Wages Act, Minimum Wages Act, and Industrial Disputes Act.
### **5. Other Compliance Requirements**
**5.1 **Trade Licenses**:
- **Obtain Trade License**: Apply for and obtain a trade license from the local municipal authority in Noida.
**5.2 **Building and Construction Permissions**:
- **Building Plan Approval**: Obtain approval for building plans from the local municipal authority.
- **Occupancy Certificate**: Secure an occupancy certificate once the construction is complete.
**5.3 **Fire Safety Compliance**:
- **Fire Safety Certificate**: Obtain a fire safety clearance from the local fire department.
**5.4 **Health and Safety**:
- **Health and Safety Compliance**: Ensure adherence to health and safety regulations, including necessary certifications and inspections.
### **6. Financial and Tax Compliance**
**6.1 **Accounting and Auditing**:
- **Maintain Proper Accounts**: Ensure proper accounting and bookkeeping for the new unit.
- **Auditing**: Conduct regular audits as per regulatory requirements.
**6.2 **Tax Registrations**:
- **Income Tax**: Update your Income Tax records if necessary, and ensure compliance with all applicable tax laws.
### **Summary**
1. **Company Registration**: Update company records and register the factory under the Factories Act.
2. **GST and Sales Tax**: Update or apply for GST registration and ensure compliance with GST laws.
3. **Excise Duty**: Obtain Central Excise registration if applicable and maintain records.
4. **Labour Laws**: Register with EPFO and ESIC, and comply with other labour laws.
5. **Local Compliance**: Obtain trade licenses, building permits, and fire safety certificates.
6. **Financial Compliance**: Maintain proper accounts and ensure tax compliance.
Each of these areas involves specific steps and documentation. Consulting with a legal advisor or compliance expert familiar with industrial and business regulations in Noida can help ensure that all legal requirements are met effectively.
### **1. Company Registration and Compliance**
**1.1 **Update Company Records**:
- **Company Law Compliance**: Update your company records with the Ministry of Corporate Affairs (MCA) if there are any changes in the registered office or business activities.
**1.2 **Factory Registration**:
- **Factories Act**: Register the new factory unit under the Factories Act, 1948, with the local Factory Inspectorate in Noida.
**1.3 **Environmental Compliance**:
- **Consent to Establish and Operate**: Obtain consent from the Uttar Pradesh Pollution Control Board (UPPCB) for both establishing and operating the new factory.
### **2. Sales Tax / Goods and Services Tax (GST)**
**2.1 **GST Registration**:
- **Update GST Registration**: If you’re already registered under GST, update your registration to include the new factory address. If not registered, apply for GST registration for the new unit.
- **GST Compliance**: Ensure compliance with GST regulations, including filing of returns and maintaining proper records.
**2.2 **State Taxes**:
- **VAT/Sales Tax (if applicable)**: Although GST has largely replaced VAT/Sales Tax, verify if any state-specific requirements or transitional provisions apply.
### **3. Excise Duty**
**3.1 **Central Excise Registration**:
- **Excise Duty**: If your factory will be involved in manufacturing goods that are excisable, you must obtain Central Excise registration from the Central Board of Indirect Taxes and Customs (CBIC).
**3.2 **Excise Compliance**:
- **Maintain Records**: Ensure proper maintenance of records related to excise duties and filing of excise returns if applicable.
### **4. Labour and Employment Laws**
**4.1 **Employees Provident Fund (EPF)**:
- **Registration with EPFO**: Register the new unit with the Employees' Provident Fund Organisation (EPFO) if you have more than 20 employees.
**4.2 **Employees State Insurance (ESI)**:
- **Registration with ESIC**: Register with the Employees' State Insurance Corporation (ESIC) if the factory has more than 10 employees.
**4.3 **Labour Law Compliance**:
- **Compliance with Labour Laws**: Ensure compliance with various labour laws such as the Payment of Wages Act, Minimum Wages Act, and Industrial Disputes Act.
### **5. Other Compliance Requirements**
**5.1 **Trade Licenses**:
- **Obtain Trade License**: Apply for and obtain a trade license from the local municipal authority in Noida.
**5.2 **Building and Construction Permissions**:
- **Building Plan Approval**: Obtain approval for building plans from the local municipal authority.
- **Occupancy Certificate**: Secure an occupancy certificate once the construction is complete.
**5.3 **Fire Safety Compliance**:
- **Fire Safety Certificate**: Obtain a fire safety clearance from the local fire department.
**5.4 **Health and Safety**:
- **Health and Safety Compliance**: Ensure adherence to health and safety regulations, including necessary certifications and inspections.
### **6. Financial and Tax Compliance**
**6.1 **Accounting and Auditing**:
- **Maintain Proper Accounts**: Ensure proper accounting and bookkeeping for the new unit.
- **Auditing**: Conduct regular audits as per regulatory requirements.
**6.2 **Tax Registrations**:
- **Income Tax**: Update your Income Tax records if necessary, and ensure compliance with all applicable tax laws.
### **Summary**
1. **Company Registration**: Update company records and register the factory under the Factories Act.
2. **GST and Sales Tax**: Update or apply for GST registration and ensure compliance with GST laws.
3. **Excise Duty**: Obtain Central Excise registration if applicable and maintain records.
4. **Labour Laws**: Register with EPFO and ESIC, and comply with other labour laws.
5. **Local Compliance**: Obtain trade licenses, building permits, and fire safety certificates.
6. **Financial Compliance**: Maintain proper accounts and ensure tax compliance.
Each of these areas involves specific steps and documentation. Consulting with a legal advisor or compliance expert familiar with industrial and business regulations in Noida can help ensure that all legal requirements are met effectively.
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