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Salary Slip Explained. Everything you need to know

Every salaried employee of a company receives salary slips regularlyas legal requirement & proof of salary payments to employees and deductions made. Understanding the salary slip, helps individual in his financial planning. A salary slips will have basic information like company name, employee name, designation, and employee code, etc.

Earnings of an employee are Basic Salary, Dearness Allowance, House Rent Allowance, Conveyance Allowance, Medical Allowance, Special Allowance, etc.

Deduction components are like Professional tax, Tax Deducted at Source, Employee Provident Fund, or any employee loan payment, etc.

Basic Salary :

Basic Salary is the basic rate of work for the employee . It’s around 35-50% of the total salary amount. It forms the basis of other components of the salary. This basic salary is 100% taxable for the employee.

Dearness Allowance or DA :

Dearness Allowance or DA is paid to compensate the impact of inflation. This is usually 30-40% of the basic pay. Dearness allowancesisbased on the average cost of living. Hence it is different for different locations. For calculating income tax, basic with DA are combined as pay& 100 %taxable.

House Rent Allowance :

House Rent Allowance (HRA) is paid towards rented facilities and depend on the city of residence. For a metro cities, HRA would be 50% of the basic pay, and for other cities, it’s around 40%.As an allowance, it is exempted from income tax up to certain limit, if necessary,rent receipts submitted. The exemption is calculatedas minimum of following:

Rent paid annually minus ten percent of the pay (basic + DA) or Actual HRA received

Conveyance Allowance :

Conveyance Allowance is paid as allowance to travel to and from work. It’s also exempted from income tax up to certain limits. The exemption limit is the minimum INR 1600 per month or actual conveyance allowance received whatever minimum.

Medical Allowance

Employer pays Medical Allowance to employee for medical expenses yearly or monthly basis.  Upon submission of expenses receipts, employee can get tax exemption up to 15,000 INR.

Leave Travel Allowance

Leave travel allowance or LTA is the allowance to cover travel expenses for employee and his immediate family members for any vacation. This is amount is also exempted from income tax upon submission of travel tickets. No other expenses during vacation travel are exempted. This exemption is only applicable for total two journeys in a block of 4 calendar years.

Special Allowance :

Special allowances or performance-based allowance are dependent on the performance of employee and complete organisation.This is given to encourage employees to perform better. This allowance is 100% taxable.

Tax deducted at Source (TDS) :

Tax deducted at Source or TDS is amount deducted by employer for yearly tax estimations for yearly earnings. Tax deducted by an employer is credited to government and appeared in Form 16 and form 26AS statement.

Professional Tax :

Professional tax is a state-specific taxon the income earned by salaried employees and professionals & paid to the state government. So it may varies with state.

Provident fund (PF) :

Provident fund is the compulsory saving scheme enforced by the government ( approx. 12% of Basic salary) as part contribution from employee side and equal portion from employer side is deposited monthly basis to government. This amount gets interest benefits from government side.

Employee loan EMI deduction –

In case of any loan availed by employee from the employer under loan scheme, then EMI will be deducted from salary.

Conclusion

Salary slip is the important document for every working professional and must be understood for good financial planning. Saving of income tax on the income, deductions by the employer must be known to every employee.

Legalway is India’s largest online tax services provider, helping employees with filing income tax and other compliance returns since 2013.

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List of documents required for Sole Proprietorship Registration in India

A sole proprietorship is not restricted by any special rules; hence it is the simplest form of business to operate in India. Compliance requirements for sole proprietorships are low and straightforward. A sole proprietorship is a business owned and operated by a single person. A single individual is in charge of the company’s decision-making and management.

List of documents required for a Sole Proprietorship

Aadhar Card    

PAN Card

Bank Account

Registered office proof

Registrations required for a Sole Proprietorship

Registering as SME

Shop and Establishment Act License

GST Registration

Details regarding documents required for a Sole Proprietorship

Aadhar Card

In India, having an Aadhar number is currently required for any registration. In addition, a person’s income tax return can only be filed if his PAN card is connected to his Aadhar number. If you don’t have an Aadhar number yet, contact your nearest E-Mitra or Aadhar Seva Kendra. After applying for an Aadhar card, a hard copy is sent to the registered address in about 15-20 days.

PAN Card

You won’t be able to file your tax return until you have a PAN. So, if you don’t have a PAN number, get one as soon as possible. PAN cards can be applied online and cost around Rs. 110. You’ll need a scanned photo, proof of identity, and proof of address to apply.

The form can be submitted online when it has been verified using Aadhar e-KYC. When a PAN card application is filed, it is verified by NSDL, and if the information is correct, the PAN number is assigned within 7-8 days. In addition, within 15-20 days, a hard copy of the PAN card is delivered to the registered address.

Bank Account

You can visit any bank to open an account once you have received your Aadhar Number and PAN. You must have identification verification and address proof in addition to your Aadhar number and PAN. You must also present a GST registration paper to the bank officials to open a current account.

Documents need to submit as proof of the registered office

• For a rented property: Rent agreement and NOC from a landlord.

• For a self-owned property: Electricity bill or any other address proof.

List of registrations required for A Sole Proprietorship

In count to the documents listed above, the following registrations are required to prove the firm’s existence:

ü Get registered as SME

The MSME Act allows you to register your business as a Small and Medium Enterprise (SME). The application can be submitted online. Although it is not required to register as a small business, it is quite useful, particularly when seeking financing for the company. The government offers a variety of loan programs for small businesses, including low-interest loans.

ü Shop and Establishment Act License

This license is not required in every location, but it must be obtained by local legislation. The municipal corporation issues it, and it is based on the number of employees.

ü GST Registration

If you have an annual turnover of more than Rs. 40 lakhs, you can register for GST. You must also obtain a GST number if you conduct online business (e.g., selling on Amazon, Flipkart, etc.).

The following documents are required for GST registration:

• Aadhar Card, PAN card, and photo of the proprietor

• Proof of business address (electricity bill/ rent agreement)

• Bank statement copy (with the first page for verifying bank account number, address, and IFSC code)

GST registration is simple and can be completed online using the GST portal. Within 3-4 days after applying, the GST number is usually received.

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Why to choose Legalway LLP for GST Registration in Pune

GST (Goods and Services Tax) is essentially an indirect tax which has been implemented to replace numerous taxes in India. Online GST registration was approved in the Parliament on 29th March 2017 and became effective from 1st July 2017 in India. As per the changes in the 32nd council meeting, the threshold limit for GST registration is 40 lakhs for the supplier of goods and 20 lakhs for the supplier of services. Along with that, the North-Eastern States have an option to choose between 20 lakhs and 40 lakhs. Once you have registered under this regime, you will receive a unique GSTIN (Goods and Service Tax Identification Number). There are various advantages of GST registration. You can also avail input tax credit and collect GST from recipients of goods and services.

Online GST registration can be easily done by visiting online GST portal, however it is recommended to refer to an expert for filling the form with accuracy and submit the documents accordingly. We at Legalway LLP are a team of professionals holding a decade of experience in the field of finance and legal registrations to optimise your business. Here is why to choose Legalway LLP for GST registration in Pune:

> We provide support at every stage of the business and our services lead to consistent growth of a business until the complete satisfaction of clients.

> We have a strict confidentiality clause under which it safeguards the information and identity of a client and doesn’t share it with a third party under any circumstances.

> Our privacy policy which states that we do not misuse your business details or share it with anybody without your consent. The information and details are strictly used for business purposes.

> We value the importance of time and works under strict deadlines and ensures completion of tasks in the given frame of time.

> Being an experienced firm since last decade, we have multiple reputed clients who testify for our successful output in legal services.

> Outsourcing your services from us will provide you with a one-stop platform for all your legal solutions. It makes the process simpler by relying on us for all your needs, as we will study your company and accounts and minimize the compliances for practical growth.

Conclusion

We are India’s largest online business services providing a platform dedicated to helping businessmen and entrepreneurs ease their management of financial compliances. Legalway LLP was started in October 2013 with a mission to provide the legal services and it has turned out to be the best for GST registration in Pune. Get in touch with our team of experts and get your GST registration done with a simple and quick process.

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Difference between Tax Avoidance and Tax Evasion

Tax avoidance simply means that you structure your businesses in such a manner that you pay less tax than you would pay otherwise, and thus it is absolutely legal. However, configuring has to be done lawfully.

By using illegal means reducing your tax liability is Tax Evasion. Illegitimate means are making untruthful refundable credits, announcing untrue income or deductions. Any taxes you have avoided and you get held, you have to repay for these evaded taxes and will face heavy penalties in the percentage of evaded taxes. There might also be interest charges from the year of fudging till the date you have paid tax dues and penalties.

Under the voluntary disclosure program, you can get a break if you fix and let the tax authorities know about your deficiencies in the past taxes.

Difference between tax avoidance and tax evasion

Definition

Tax avoidance is defined as legal measures to use the tax regime to find ways to pay the lowest rate of tax, e.g. putting savings in the name of your partner to take advantage of their lower tax band.

Tax evasion is taking illegal steps to avoid paying tax, e.g. not declaring income to the taxman.

There is a large difference, in lawful terms, between tax avoidance and tax evasion. The consequence of plummeting the tax bill may be alike, in practice, but tax fudging could lead to legal consequences under the country’s law.

Few forms of tax avoidance can lead public figures to suffer defame – even if they didn’t break the law and are considered to be ethically dubious.

Examples of tax avoidance could be

Situating up house in a nation with low-income tax rates.  This may comprise giving up their citizenship of the original country in some nations.

If your spouse can pay a lower rate of income tax you may think of stroking assets in your spouse’s name.

Rather than income, setting up a business and pay bonuses to avoid paying national insurance.

To avoid paying inheritance tax, giving possessions to your broods before you die.

Setting up a business in a union territory which is a minor principality, to take advantage of lower corporation tax rates. Between tax avoidance and tax evasion, there is a very thin line.

Tax evasion could be

• Over claiming expenditures.

• Declaring insolvency and restarting business under a different name.

• Walloping income from the tax department

Because his earnings from gambling and alcohol were not submitted to the tax department it was considered as tax avoidance and the disparity. And this was the reason why Vijay Malia was tried for tax evasion

Habitually it is high-income earners who most likely take part in tax evasion or tax avoidance schemes. As they have a bigger income to make it worthy and also the revenue to pay tax advisers.

Tax gap

Governments gather less tax income than anticipated leading to a deficit in tax revenue is the major significance of tax evasion and tax avoidance. For developing nations, this is often a problem as they have poor tax substructure.

Things to do if you want to avoid penalties

File a corrected amendment return, which lets you make changes to tax returns you’ve filed in the past. Hire a good tax consultant to manage and declare your assets and incomes lawfully. Be truthful to your tax adviser. Try to maintain ledgers and accounting as clean as possible.

Conclusion:

Tax avoidance if done through proper guidance of tax advisers like Legalway LLP can help you save upon your taxes and still come clean through tax scrutinizes. But tax evasion is near to a crime and can lead to serious consequences, even legal action against you or your firm. Therefore, tax avoidance through proper guidance is the right way.

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How to Save Income Tax?

Each year we get reminders from the tax people, the chartered accountant or the employer that it is the time of the year to plan your taxes. In all likelihood, your reaction isn’t going to be like somebody just gifted you something precious.

Let’s face it ‐ most of us are resistant to paying taxes, and at some point in our lives, we all would imagine about living in a tax-free world.

Apart from the fact that taxes are always viewed as a financial burden, what further adds to the stress is lack of general knowledge about tax-planning. A majority of taxpayers struggle with fitting the tax-saving piece in the puzzle of their budget.

If you can relate to this, then worry not. We have a detailed and elaborate tax-saving guide to ensure your tax-planning voyage is smooth sailing and relaxing too.

Equity Linked Savings Scheme:

Equity Linked Savings Schemes are like mutual funds with a lock-in period of three years. This is the only scheme that falls under mutual fund category in India, which qualifies for a tax deduction under Section 80(C) of the Income Tax Act. If you want to earn decent returns and also invest for long term, ELSS investments can be an excellent option.

Senior Citizen Savings Scheme:

If you have already retired or applied for voluntary retirement, the Senior Citizens Savings Scheme would be best option as a risk-free tax-saving investment. It is a long-term savings option supported by the Indian government. The maturity period is five years.  You can seek anscheme extension of additional three years.

National Pension System:

The NPS is a retirement benefit plan regulated by the Pension Regulatory Fund Authority of India. If you subscribe to the NPS, your money will be invested primarily in equity and debt instruments.  The value of the investment on maturity will depend on the performance of these asset classes.

Term Life insurance premium:

The premium in life insurance can allow you to avail tax deductions under Section 80C. Yourself, spouse, dependent children and any member of Hindu Undivided Family are eligible and the tax benefit is an added perk. It would be wise not to consider insurance cover only as a way to save taxes.

Public Provident Fund:

The Public Provident Fund (PPF) scheme is a long-term investment with tax benefits. The current rate of interest on a PPF account compounded annually and the lock-in period is 15 years. Partial withdrawals are allowed from the seventh year.No taxes on the deposit or interest at the time of withdrawal.

National Savings Certificates:

This is type of a fixed-income investment offered by the Government of India.  Visit a post office near you for details. The lock-in period is five years.

Tax-saving FDs:

Investing in tax-saving fixed deposits can claim maximum tax deductions of up to ₹1.5 lakh. The lock-in period is five years.

Home loan repayment:

In home loan, the part of EMI that goes towards repaying the principal amount is eligible for tax deductions under Section 80C. The interest does not qualify for tax deductions in this section.

Conclusion:

Before you choose a tax-saving instrument, it is important to factor in the risk level, lock-in period, liquidity and returns. A tax-saver product should also suit your individual needs and stay updated about the latest developments in tax-saving provisions. Other than Section 80C, many taxpayers are not familiar with the other sections of the Income Tax Act using which they can significantly reduce their tax burden.  So staying abreast and updating yourself time to

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Get your company as registered Private Limited anywhere in India! Focus on your business development and leave registration concerns to us. We provide services at most economical prices and within required time frame to give you the best results. Connect LegalwayLLP Today! Call Now:+91 9022788113

https://legalwayllp.com/plc

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Advantages and Disadvantages of E-Governance

Governments around the world are undertaking steps to integrate IT in all governmental structures due to the exponential growth of the internet and digitization. This is the e-government idea. This is in order to make sure the Govt. Management is a smoother and much more transparent process. It also helps save considerable expenses.

What is E-Governance?

E-Governance may be described as communications and information technology systems for the provision of government services, information sharing, transfers, incorporation of established services and information portals. It makes it simple, effective, transparent, completely responsible, and accountable for the entire administrative process. E-Governance is a prerequisite in a country like India, both in the government and the private sector, as a fast-growing economy and a rising world leader.

Advantages of E-Governance

1.Speed

Technology allows swifter correspondence. Smartphones have the Internet, allowing high amounts of data to be shared immediately all over the world.

2.Saving Costs

For official reasons, a lot of government funding goes into the expense of purchasing stationery. A number of stationery is taken up with correspondence and written documents. Nevertheless, replacing them with smartphones and the internet will save crores of cash in costs per year.

3.Transparency

The use of e-governance aims to make all organisational activities transparent. It is easy to post all government records to the internet. In fact, people have access to whatever information they want, anytime they want, at the click of a mouse or at the tap of a finger.

The government must, however, ensure that all information is made available and uploaded to government information sites on the internet for this purpose.

4.Accountability

Transparency connects directly with accountability. We could consider them responsible for their acts until the roles of the government are available.

Disadvantages of E-Governance

5.Interpersonal contact deficit

The biggest downside to e-governance is that interpersonal contact is lost. An component of conversation that many people consider vital is interpersonal communication.

6.High cost of setup and technical problems

Technology still has its pitfalls. Specifically, the cost of setup is very high and the computers have to be maintained frequently. Computers and the internet will also break down as well and create a hole in government work and programmes.

7.Illiteracy

In India, a huge number of people are illiterate and therefore do not understand exactly how to use smartphones and computers. For them, e-governance is really hard to access and comprehend.

8.Cybercrime/Personal Knowledge Disclosure

There is still the possibility of compromised private data by people deposited in government facilities. Cybercrime is a severe problem, a data theft will make the public lose trust in the capacity of the government to rule the population.

Conclusion-

The primary aim of e-government is to be able to reliably and cost-effectively give people an expanded portfolio of public services. It promotes political accountability and it encourages the people to be aware about what the government is working on as well as the measures they are aiming to enforce. Legal Way LLP is a leading company that provides respectable firms with different business strategies. Connect with us for more information on how to develop your business.

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Planning to start a business?

The primary objective of each startup is to expand and evolve at a fast rate. The utterance “Startup” goes beyond referring to a business that is just starting out, which typically refers to a technology-oriented business with high growth potential. Startup India was introduced by the Government of India on 16 January 2016. The purpose of this initiative, furthermore, was to offer economic benefits to start-ups in India and to encourage the entrepreneurial spirit amongst the young population in India. Moreover, India’s office set-up is at a different juncture precisely because the young generation is impatient and socially engaged as well as tech-savvy. Following are the Government’s start-up benefits.

In order to upsurge growth and help the Indian economy progress, many benefits are being rendered to entrepreneurs establishing startups.

Simple process

The Government of India has launched a smartphone app and a website for quick start-up registration. Anyone interested in starting up a startup will fill out a basic form on the website and upload those materials. The whole process is absolutely online.

Reduction in prices

The Government facilitates startups with directories of patent and trademark facilitators. They will offer high-quality Intellectual Property Rights Programs, including quick analysis of patents at lower fees. The government will pay all the expenses for the facilitator and the start-up will bear only the statutory fees. They will experience an 80% drop in patent filing costs.

Easier access to the Funds

A 10,000 Crore Rupees Fund is established by the government to focus on providing venture capital to start-ups. The government also guarantees lenders to allow banks and other financial firms to supply venture capital.

Tax holiday for 3 years

Start-ups would be exempted from income tax for approximately 3 years provided they receive approval from the Inter-Ministerial Board (IMB).

Applying for tenders

Startups can apply for government tenders. They are excluded from the “prior experience/turnover” criteria related to normal firms responding to government tenders.

Facilities for R&D

7 newly installed research parks will be established to provide start-up facilities within the R&D sector.

Zero time-consuming compliance

Various compliances for startups have been streamlined in order to save time and resources. Startups are required to self-certify compliance (through the Startup Mobile Application) with 9 labour laws and 3 environmental laws (for a collection of white industries eligible for self-compliance).

Tax benefits for taxpayers

People who spend their capital gains in investment funds being laid down by the government would be shielded and protected from capital gains. This would help entrepreneurs draw more investors.

Choose the investor you like

After this plan, startups would have the option to select between the VCs, allowing them the ability option of choosing their investors.

Easier to exit

In a situation of exit – the start-up can easily shut their business within 90 days from the date of the winding-up application.

Conclusion-

India is the third largest start-up destination in the world Startup India is an effort to create an atmosphere that encourages a spirit of entrepreneurship. The Startup India programme has many benefits. In its seventh decade of independence, India is at the forefront of a big transition, which can be encapsulated in one line: entrepreneurialism in India. From making investments from other countries to providing work opportunities for fellow Citizens, these entrepreneurs have changed the way the world looks at India. Legal way is India’s biggest online market application platform, dedicated to helping companies and entrepreneurs promote their financial compliance management.

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E-invoicing and the future of GST compliance in India

On October 1, 2020, mandatory e-invoicing under the Goods and Services Tax was fully enforced after being postponed twice in 2020. Although this latest invoice authentication method only applies to business-to-business (B2B) transactions by businesses with an annual turnover above 500 crores, there has been a strong initial response to e-invoicing for the time being. More than 65 lakh invoice registration or invoice reference numbers were released on the Common Platform in the first week of implementation. While issuing GST returns, this new system is expected to chisel out several issues, reduce the turnaround time for e-way bill verification as well as keep tax evasion in check. E-invoicing is only available to companies falling under a specific turnover rate in an effort to allow the new method to breathe and iron out the initial kinks. Yet eventually, as more and more firms take up e-invoicing and get acquainted with the new method, the threshold will be reduced and more companies will be taken under the e-invoicing radar. As part of its staggering strategy to introduce e-invoicing, as of 1 January 2021, the authorities made e-invoicing available to companies with an annual turnover above 100 crores. Finally, beginning on April 1, 2020, all business-to-business (B2B) transactions, regardless of turnover, were forced to implement e-invoicing. Experts have also advised that all business-to-customer (B2C) transactions be taken under e-invoicing regulation. So, how can e-invoicing alter the future of compliance with GST in India and why is it important? Let’s explore it.

E-invoicing is likely to subsume the e-way bill system

In a statement to the media, Finance Secretary Ajay Bhushan Pandey stated e-invoicing is likely to replace the existing e-way billing system in the future. Additionally, if a company has a legitimate GST invoice and an e-way bill for orders that satisfy the requirements, the transfer of products is allowed. The CBIC has issued a notice that it will no longer be mandatory for businesses that have taken up e-invoicing to hold physical copies of a tax invoice. If an invoice reference number (IRN) for the products in question has been created by the company, and a QR code, both an IRN and a QR code are more than enough evidence for the authentication of the goods being transported.

GST evasion to be kept in check

Reports revealed that between April and December 2018, India only suffered losses worth around 48,000 crore due to tax evasion. Obligatory e-invoicing guarantees that any single B2B GST invoice created by an organization not only retains a consistent schema such that supporting structures can be efficiently processed but also authenticates the authenticity of the GST invoice electronically by issuing an invoice reference amount. When filing GST returns, this invoice reference number must be specified, making the auto-population of a particular portion of the data in the GST return forms, thus removing the problem of false invoicing.

Paperless invoice regime is the future

In GST operations, e-invoicing would dramatically decrease manual paperwork and allow faster invoice authentication. In addition, a digital QR code or Quick Response Code for B2C purchases would decrease the processing time for product authentication at revenue checkpoints, thus minimizing losses due to missed deliveries. Since each GST invoice will be submitted to the popular electronic verification server, the invoice information will be auto-populated when GST returns are being filed.

Big data to improve GST best practices

Tax officials now have mountains of data at hand with a decent chunk of tax operations being digitized and this data will be used to evaluate and strengthen GST activities. Tax authorities will now be able to identify and eradicate malpractices, promote and advocate GST enforcement, as data will be streamlined because of the standardized schema.

Conclusion-

Error-free records, better performance, minimized data reconciliation cases, quicker production of input tax credit statements, greater clarity, reduced tax, and compliance risk, and eventually, a substantial reduction in the carbon footprint of an organization are some of the most critical advantages of e-invoicing. But to conclude, e-invoicing is around to stay, and in the near future, it will be absolutely necessary for all firms. You should schedule a consultation with our team of service professionals to know more. Legal way can facilitate you with e-invoicing, GST returns, smart invoice reconciliation, e-way bills, GST estimates, and GST registrations.

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ESI registration

The Employees' State Insurance (ESI) Scheme is a social security program that provides, medical, monetary, disablement, and other benefits to the employees of a company. The scheme is under the ESI Act, 1948 which is administered by the Employee State Insurance Corporation and government by the Ministry of Labour and Employment.

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Sole proprietorship registration in maharashtra- Legalway LLP

A sole proprietorship is a business entity that is owned, managed, and controlled by a single person. As the business is run by a person, there are no legal differences between the promoter and the business. He receives all the profits. It is easy to start as there are fewer legal formalities and fewer formation costs are involved. Legal Way is an eminent platform for all types of ideas and progressive concepts that need end-to-end incorporation, advisory, compliances, and management consultancy services. Establishing a Sole Proprietary firm is seamless, easy and the cheapest with Legal Way! Get a free consultation for Sole Proprietary firm registration and the setup in India from us by scheduling an appointment, today.  

legalwayllp.com/sole-p

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LLP is incorporation where all the partners have limited liabilities and it is flexible in nature. The central government has defined regulations to register as well as procedure for closure of llp ,which is done in two ways. The first ways are to declaring LLP as defunct and another way is winding up the LLP voluntarily or totally, which can be done if the operations of an LLP have been shut for a year.

For detail procedure of closure of llp do visit our website https://legalwayllp.com/llp_closure

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E-invoicing and the future of GST compliance in India...

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GST is applicable on all the goods and services. Legalway provides you service like GST registration for LLP. It is a consolidated tax that essentially means that State and Central indirect taxes that has been merged. The whole country now operates under a systematic tax system. It now replaces the excise, VAT, service tax, octroi, luxury tax, CST, etc.

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Compliance works as an asset for the business and is important for the long life of any organisation. If a company fails to follow any of the regulatory compliances then the Company and every officer who is in default shall be penalised with hefty fine. We at Legalway LLP are a leading legal solution provider based in Pune, giving end-to-end solutions for all legal services to major businesses across India.