TABLE OF CONTENT

Key Highlights

  • There are multiple types of GST notices, including cause notice, demand notice, and scrutiny notice.
  • Usually, a GST notice is sent to someone as a reminder if they have failed to meet their tax payment requirements.
  • The severity of the GST notice depends on the type of GST notice that is sent to a person.

While learning about taxes, understanding the different types of GST notices is a must. By learning about the various types of GST notices, you can adequately respond to them by learning about the details of the same.

After going through this blog, you will have an understanding of GST notices on a deeper level.

What is a GST Notice?

The GST Authorities are the ones who send out notices under the GST. These are provided to the taxpayers expressly to alert or warn them of any defaults that have been observed, particularly those involving noncompliance with the GST regulations.

In other situations, notices may be issued just to get additional details from the taxpayer. Tax authorities rarely issue notices in situations when there is questionable activity by taxpayers or where any movement of goods or performance of services takes place beyond the purview of taxes.

When Is it Required?

GST authorities take action based on any information gathered from third parties, another government department, or when confirming the taxpayer's GST returns.

Depending on the circumstances, such as the reason for the default or the seriousness of the action that must be taken by the taxpayer, a notice may be referred to by a variety of terms. This can be a show cause notice (SCN), scrutiny notice, or demand notifications.

Some common grounds for obtaining notices under GST for taxpayers' shortcomings include:

  • Failing to register under GST when otherwise required by law.
  • Failing to file or delaying filing GST returns.
  • Failing to pay GST or paying it in full.
  • Submitting excessive input tax credit claims.

Note: Notices must be promptly acted upon or responded to by the taxpayer within the time frame indicated. Failing to do so could put the taxpayer in a difficult situation, which may include further prosecution by tax authorities.

Reasons for GST Notices

There are various reasons for GST authorities to send GST notices, which include:

  • Discrepancies between details reported in GSTR-1 and GSTR-3B may lead to a scrutiny notice.
  • Differences in Input Tax Credit (ITC) claims in GSTR-3B compared to GSTR-2B/2A.
  • Consecutive delays in filing GSTR-1 and GSTR-3B for over six months.
  • Inconsistent declarations between GSTR-1 and the e-way bill portal.
  • Failure to reduce prices in line with GST rate reductions as notified by CBIC, leading to non-compliance with anti-profiteering measures. This results in a default by the seller for not passing on the benefit to consumers.
  • Non-payment or short payment of GST liability, whether intentional or not, may result in a show cause notice (SCN).
  • Wrongful GST refund claims, with or without fraudulent intent, can lead to a show cause notice (SCN).
  • Incorrect availing or utilisation of Input Tax Credit (ITC).
  • Failure to obtain GST registration despite being liable, and non-payment of associated tax liabilities.
  • Discrepancies in export reporting between GSTR-1 and ICEGATE records, such as missing shipping bills or export declarations.
  • Requirement to furnish specific records or information as per tax regulations.
  • Tax authorities conducting an audit of the taxpayer.
  • Failure to submit a mandated information return within the stipulated deadline.

Different Types of Notices Under GST

Here are the different types of notices under GST:

Form Name Notice Description Required Response/Action Response Deadline Consequences of Non-Response
GSTR-3A Issued to non-filers of GST returns (GSTR-1, GSTR-3B, GSTR-4, or GSTR-8). File the pending GST returns with applicable late fees and interest. Within 15 days of receiving the notice. Tax liability is assessed based on available data, with a penalty of ₹10,000 or 10% of the due tax, whichever is higher.
CMP-05 Show cause notice questioning a taxpayer’s eligibility for the composition scheme. Justify continued eligibility. Within 15 days of receipt. Penalty under Section 122 and possible denial of the composition scheme (CMP-07).
REG-03 Notice seeking clarification or additional documents for GST registration or amendment. Respond via REG-04 with required information. Within 7 working days. Application may be rejected and the applicant informed via REG-05.
REG-17 Show cause notice for possible cancellation of GST registration. Submit a reply via REG-18 explaining why the registration should not be cancelled. Within 7 working days. GST registration may be cancelled via REG-19.
REG-23 Show cause notice for revocation of GST registration cancellation. Respond using REG-24. Within 7 working days. Registration cancellation remains in effect.
REG-27 Notice issued for non-compliance in migration from VAT to GST. File REG-26 and appear before the tax authority. No specific deadline. Provisional registration is cancelled via REG-28.
PCT-03 Show cause notice for misconduct by a GST practitioner. Respond within the timeframe mentioned in the notice. As specified in the notice. Practitioner’s license may be cancelled.
RFD-08 Show cause notice questioning a GST refund claim. Respond using RFD-09. Within 15 days. Refund application may be rejected via RFD-06.
ASMT-02 Notice requesting additional information for provisional GST assessment. Respond via ASMT-03 with supporting documents. Within 15 days. Provisional assessment application may be rejected.
ASMT-06 Notice requesting further details for final GST assessment. Respond within 15 days. Within 15 days. ASMT-07 order may be issued without taxpayer input.
ASMT-10 Scrutiny notice highlighting discrepancies in GST returns. Respond via ASMT-11 explaining discrepancies. Within 30 days or as per notice deadline. Assessment may proceed, leading to penalties or prosecution.
ASMT-14 Show cause notice for best judgment assessment under Section 63. Submit a written reply and appear before the GST authority. Within 15 days. ASMT-15 order may be issued, potentially unfavorable to the taxpayer.
ADT-01 Notice for a GST audit under Section 65. Attend in person or submit required records. As per the notice. Failure to comply may lead to proceedings under the assumption that no books of accounts exist.
RVN-01 Notice under Section 108 for revision of an appeal order. Respond and/or appear before the GST authority. Within 7 working days. Decision will be made based on available records.
Anti-Profiteering Inquiry Issued when a supplier fails to pass on the benefits of ITC or reduced GST rates. Cooperate and provide relevant details. As specified in the notice. Inquiry may proceed based on available evidence.
DRC-01 Show cause notice for tax demand due to underpayment or non-payment. Respond via DRC-03 to pay the tax with interest and penalty (if applicable). Within 60 days. Higher penalty or prosecution possible; order issued within 3 years of the financial year’s return due date.
DRC-10 / DRC-17 Notice for auction of goods due to tax recovery. Pay outstanding dues as per DRC-09. Before the auction date (minimum 15 days after notice issuance). Goods will be auctioned.
DRC-11 Notice to the winning bidder in a GST auction. Pay the full bid amount. Within 15 days of the auction. A re-auction may be conducted.
DRC-13 Notice to a third party for recovery of outstanding tax from a defaulter. Deposit the specified amount and reply using DRC-14. Not applicable. Non-compliance may lead to prosecution and penalties.
DRC-16 Notice for attachment and sale of movable/immovable property or shares under Section 79. The taxpayer is prohibited from transferring or creating a charge on the specified assets. Not applicable. Violation may result in prosecution and penalties.


How to Reply to GST Notices

Section 169 of the CGST Act outlines the valid methods for communicating GST notices. Any other mode is legally invalid. Notices can be delivered by:

  • Hand delivery (directly, via messenger, or courier).
  • Registered/speed post or courier with acknowledgement to the taxpayer’s last known business address.
  • Email.
  • Posting on the GST portal.
  • Publication in a regional newspaper near the taxpayer’s last known address.
  • Affixing at the taxpayer’s last known business or residential address, or, as a last resort, on the office notice board of the concerned authority.

GST Notices: Failure to Reply

If a taxpayer fails to respond to a GST notice within the specified time, they may face penalties and further legal proceedings as per GST law.

Taxpayers can appoint a representative or a practising chartered accountant to handle GST notice matters by issuing a Letter of Authorisation. This allows the representative to respond to notices and take necessary actions on your behalf.

Understanding GST Notices is Essential for Tax Compliance

GST notices serve as a critical communication tool for the tax authorities, ensuring compliance and addressing discrepancies within the GST system. Understanding the various types of notices, the reasons for their issuance, and the required response actions is paramount for businesses operating within the GST framework. Prompt and accurate responses are essential to mitigate the risk of penalties and legal consequences.

By adhering to the guidelines and seeking professional advice on tax planning when necessary, you can navigate the complexities of GST compliance. It will also help you maintain a healthy relationship with the tax authorities.

Accurate tax calculations are essential for compliance. Use our GST Calculator to compute your GST liabilities easily.

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FAQS – FREQUENTLY ASKED QUESTIONS


  • What is a GST notice?

    A GST notice is an official communication issued by the tax authorities to alert, warn, or request clarification from taxpayers regarding non-compliance, discrepancies, or other tax-related matters.
  • What are the common reasons for receiving a GST notice?

    A GST notice may be issued due to:

    • Non-filing or delayed filing of returns

    • Discrepancies in tax payments

    • Incorrect Input Tax Credit (ITC) claims

    • Non-registration under GST

    • Wrongful refund claims

    • Failure to comply with anti-profiteering measures

  • What are the different types of GST notices?

    GST notices vary based on their purpose, including show cause notices (SCN), scrutiny notices, demand notices, and audit notices. Some common forms include GSTR-3A for non-filing of returns, DRC-01 for tax demands, and ASMT-10 for scrutiny of GST returns.

  • How should I respond to a GST notice?

    The response process depends on the type of notice. Generally, you must provide the requested information, file pending returns, pay any outstanding tax with interest and penalties if applicable, or justify your compliance status within the specified deadline.

  • What happens if I ignore or fail to respond to a GST notice?

    Ignoring a GST notice can lead to serious consequences, including penalties, tax recovery actions, cancellation of GST registration, prosecution, and in some cases, attachment of property or bank accounts.

  • Can I contest a GST notice if I disagree with it?

    Yes, if you believe the notice is unjustified, you can file a reply with supporting documents. For demand notices, you may also appeal to higher tax authorities within the stipulated period.
  • How will I receive a GST notice?

    GST notices are sent through various methods, including hand delivery, registered post, email, publication on the GST portal, or even in a local newspaper if previous attempts to contact the taxpayer have failed.
  • What is the deadline for responding to a GST notice?

    The deadline varies depending on the type of notice. For example, scrutiny notices (ASMT-10) typically require a response within 30 days, while show cause notices may allow 7 to 15 days. The exact deadline will be mentioned in the notice.
  • Can I appoint a representative to handle my GST notice response?

    Yes, a taxpayer can authorise a representative, such as a chartered accountant or tax consultant, by issuing a Letter of Authorisation to handle their GST notice-related matters.
  • How can I avoid receiving a GST notice in the future?

    To prevent GST notices, ensure timely filing of returns, maintain accurate records, reconcile tax credits and payments, follow compliance guidelines, and seek professional advice if needed to avoid discrepancies.

 

DISCLAIMER

The information contained herein is generic in nature and is meant for educational purposes only. Nothing here is to be construed as an investment or financial or taxation advice nor to be considered as an invitation or solicitation or advertisement for any financial product. Readers are advised to exercise discretion and should seek independent professional advice prior to making any investment decision in relation to any financial product. Aditya Birla Capital Group is not liable for any decision arising out of the use of this information.

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Postings and monitoring

The Facilities Provider or ABCL or ABC Companies does not routinely monitor your postings to the Website but reserves the right to do so if deemed necessary if it is related to the facilities offered on the web site and to comply with law. However, in our efforts to promote good citizenship within the internet community, if the Facilities Provider or ABCL or ABC Companies becomes aware of inappropriate use of the Website or any of its facilities, any information, opinions, advice or offers posted by any person or entity logged in to the Website or any of its associated sites is to be construed as public conversation only, and the Facilities Provider or ABC Companies shall not be liable or responsible for such public conversation. You agree that in such cases, we will respond in any way that, in our sole discretion, as deemed appropriate. You acknowledge that Facilities Provider or ABC Companies will have the right to report to law enforcement authorities any actions that may be considered illegal, as well as any information it receives of such illegal conduct. When requested, ABC Companies/Facilities Provider will co-operate fully with law enforcement agencies in any investigation of alleged illegal activity on the internet.

Submissions and unauthorized use of any Materials contained on this Website may violate copyright laws, trademark laws, the laws of privacy and publicity, certain communications statutes and regulations and other applicable laws and regulations. You alone are responsible for your actions or the actions of any person using your user name and/or password. As such, you shall indemnify and hold Facilities Provider, ABCL / ABC Companies and its officers, directors, employees, affiliates, agents, licensors, and business partners harmless from and against any and all loss, costs, damages, liabilities, and expenses (including attorneys' fees) incurred in relation to, arising from, or for the purpose of avoiding, any claim or demand from a third party that your use of the Website or the use of the Website by any person using your user name and/or password (including without limitation your participation in the posting areas or your submissions) violates any applicable law or regulation, or the rights of any third party.

We reserve the right to terminate access to this Website at any time and without notice. Further this limited license terminates automatically, without notice to you, if you breach any of these Terms of Use. Upon termination, you must immediately destroy any downloaded and printed Materials.

If you come across any breaches/violation or offensive material you must report to us at abc.secretarial@adityabirla.com

Use of Cookies

You agree and understand that the Website will automatically receive and collect certain anonymous information in standard usage logs through the Web server, including computer/computer resource-identification information obtained from "cookies" sent to your browser from a web server or other means as explained in the Privacy Policy.  

Facilities Changes and Discontinuation

The Website reserves the right to discontinue or suspend, temporarily or permanently, the facilities. You agree that the Facilities Provider/ ABC Companies will not be liable to you in any manner whatsoever for any modification or discontinuance of the facilities. The format and content of this Website may change at any time. We may suspend the operation of this Website for support or maintenance work, in order to update the content or for any other reason.

ABCL, ABC Companies, and its directors, employees, associates, or other representatives shall not be liable for any damages or injury, arising out of or in connection with the use, or non-use including non-availability of the Website and also for any consequential loss or any damages caused because of non-performance of the system due to a computer virus, system failure, corruption of data, delay in operation or transmission, communication line failure, or any other reason whatsoever. The Website will not be responsible for any liability arising out of delay in providing any information on the Website.

Compliance with the Law

You agree that you will not:

  • Use any robot, spider, scraper, deep link or other similar automated data gathering or extraction tools, programme, algorithm or methodology to access, acquire, copy or monitor the Website, or any portion of the Website.
  • Use or attempt to use any engine, software, tool, agent, or other device or mechanism (including without limitation, browsers, spiders, robots, avatars or intelligent agents) to navigate or search the Website, other than the search engines generally available by third party web browsers
  • Post or transmit any file which contains viruses, worms, Trojan horses or any other contaminating or destructive features, or that otherwise interferes with the proper working of the Website or the facilities.
  • Attempt to decipher, decompile, disassemble, or reverse engineer any of the software, comprising or in any way making up a part of the Website or the facilities.
  • You agree not to use the facilities for illegal purposes or for the transmission of material that is unlawful, harassing, libelous (untrue and damaging to others), invasive of another's privacy, abusive, threatening, or obscene, or that infringes the rights of others.

Restrictions on Commercial Use or Resale

Your right to use the facilities is personal to you; therefore, you agree not to resell or make any commercial use of the facilities. In addition, the Website welcomes your feedback as a user of the facilities. Any feedback you provide will become the confidential and proprietary information of the Website, and you agree that the Website may use in any manner and without limitation, all comments, suggestions, complaints, and other feedback you provide relating to the Website. The Website shall have a worldwide, royalty-free, non-exclusive, perpetual, and irrevocable right to use feedback for any purpose, including but not limited to incorporation of such feedback into the Website or other Website software or facilities.

No Endorsements

All product and facilities marks contained on or associated with the facilities that are not the Website marks are the trademarks of their respective owners. The Website would require you to respect the same. References to any such names, marks, products or facilities of third parties or hypertext links to third party sites or information does not imply the Website’s endorsement, sponsorship or recommendation of the third party, information, product or facilities.

Promotional Offers

You may receive from time to time, announcement about offers with intent to promote this Website and/or facilities/products of ABC Companies (“Promotional Offers”). The Promotional Offer(s) would always be governed by these Terms of Use plus certain additional terms and conditions, if any prescribed. The said additional terms and conditions, if prescribed, would be specific to the corresponding Promotional Offer only and shall prevail over these Terms of Use, to the extent they may be in conflict with these Terms of Use. The Website reserves the right to withdraw, discontinue, modify, extend and suspend the Promotional Offer(s) and the terms governing it, at its sole discretion.

Charges for use of Website

There are no charges or fees to be paid by you for use of this Website. However, you are responsible for all telephone access fees and/or internet service fees that may be assessed by your telephone and/or internet service provider. You further agree to pay additional charges, if any levied by Third Party Service Provider(s), for the facilities provided by them through the Website (Additional Charges).

No Endorsement

You are advised to be cautious when browsing on the internet and to use good judgment and discretion when obtaining information or transmitting information. From this Website, users may visit or be directed to third party web sites. The Website makes no effort to review the content of these web sites, nor is the Website or its licensors responsible for the validity, legality, copyright compliance, or decency of the content contained in these sites.

In addition, the Website does not endorse or control the content of any other user and is not responsible or liable for any content, even though it could be unlawful, harassing, libelous, privacy invading, abusive, threatening, harmful, vulgar, obscene or otherwise objectionable, or that it infringes or may infringe upon the intellectual property or other rights of another. You acknowledge that the Website does not pre-screen content, but that the Website will have the right (but not the obligation) in their sole discretion to refuse, edit, move or remove any content that is available via the facilities.

Electronic Communications

These Terms of Use and any notices or other communications regarding the Facilities may be provided to you electronically, and you agree to receive communications from the Website in electronic form. Electronic communications may be posted on the Website and/or delivered to your registered email address, mobile phones etc either by Facilities Provider or ABC Companies with whom the services are availed. All communications in electronic format will be considered to be in "writing". Your consent to receive communications electronically is valid until you revoke your consent by notifying of your decision to do so. If you revoke your consent to receive communications electronically, the Facilities Provider shall have the right to terminate the facilities.

Assignment

You shall not assign your rights and obligations under this Agreement to any other party. The Website may assign or delegate its rights and/or obligations under this Agreement to any other party in future, directly or indirectly, or to an affiliated or group company.

Legal Disclaimers

The information provided on or through the Website is for general guidance and information purposes only and they do not in any manner indicate any assurance or opinion of any manner whatsoever. Any information may be prone to shortcomings, defects or inaccuracies due to technical reasons. Certain information on Website may be on the basis of our own appraisal of the applicable facts, law and regulations in force at the date hereof.

The information (and opinions, if any) contained on the Website may have been obtained from public sources believed to be reliable and numerous factors may affect the information provided, which may or may not have been taken into account. The information provided may therefore vary (significantly) from information obtained from other sources or other market participants. Any reference to past performance in the information should not be taken as an indication of future performance. The information is dependent on various assumptions, individual preferences and other factors and thus, results or analyses cannot be construed to be entirely accurate and may not be suitable for all categories of users. Hence, they should not be solely relied on when making investment decisions. Your investment or financial decision shall always be at your own discretion and based on your independent research; and nothing contained on the Website or in any information would construe ABCL/ABC Companies or any of its employees/authorized representative as having been in any way involved in your decision making process. Any information and commentaries provided on the Website are not meant to be an endorsement or offering of any stock or investment advice.

Nothing contained herein is to be construed as a recommendation to use any product, process, equipment or formulation, in conflict with any patent, or otherwise and Facilities Provider / ABCL/ABC Companies makes no representation or warranty, express or implied that, the use thereof will not infringe any patent, or otherwise. Information on this Website sourced from experts or third party service providers, which may also include reference to any ABCL Affiliate. However, any such information shall not be construed to represent that they belong or represent or are endorsed by the views of the Facilities Provider or ABC Companies. Any information provided or sourced from ABCL Affiliate belongs to them. ABCL is an independent entity and such information from any ABCL Affiliate are not in any manner intended or to be construed as being endorsed by ABCL or Facilities Provider. The information does not constitute investment or financial advice or advice to buy or sell, or to endorse or solicitation to buy or sell any securities or other financial instrument for any reason whatsoever. Nothing on the Website or information is intended to constitute legal, tax or investment advice, or an opinion regarding the appropriateness of any investment or a solicitation of any type. Investment in the securities market and any financial instruments are inherently risky and you shall always assume complete and full responsibility for the outcomes of all the financial or investment decisions that you make, including but not limited to loss of capital. You are therefore advised to obtain your own applicable legal, accounting, tax or other professional advice or facilities before taking or considering an investment or financial decision.

No Solicitation

No Information at this Website shall constitute an invitation to invest in ABCL or any ABC Companies. These are meant for general information only or to meet statutory requirements or disclosures. ABCL or any of its employees are in no way liable for the use of the information by you, when making any decision or investing or trading through any investment vehicles or ABC Companies, or any other third party which may be engaged in offering of these services.

The information contained on this Website does not represent and should not be used to construe (i) the terms on which a new transaction would be entered into by ABCL or ABC Companies, (ii) the terms on which any existing transactions could be unwound by ABCL or ABC Companies, (iii) the calculation or estimate of an  amount that would be payable following an early termination of any past/existing transactions or (iv) the valuations given to any transactions by ABCL or ABC Companies in their books of account for financial reporting, credit or risk management purposes.

Statutory Disclosure

ABCL and ABC Companies are engaged in a broad spectrum of activities in the financial services sectors. You understand and acknowledge that Aditya Birla Money Limited (‘ABML’), Aditya Birla Finance Limited (‘ABFL’) and Aditya Birla Sun Life Asset Management Company Limited and trustees and sponsor of Aditya Birla Sun Life Mutual Fund (‘ABSLMF’) are group companies and ABML / ABFL also acts as a distributor of ABSLMF.  Any recommendation or reference of schemes of ABSLMF if any made or referred on the Website, the same is based on the standard evaluation and selection process, which would apply uniformly for all mutual fund schemes. You are free to choose the execution facilities in the manner deemed fit and proper and no commission will be paid by ABSLMF to ABML / ABFL if you choose to execute a transaction with ABSLMF on the Website, unless otherwise agreed by you and ABML/ABFL separately. Information about ABML/ABFL, its businesses and the details of commission structure receivable from asset management companies to ABML/ABFL, are also available on their respective Website.

Similarly Aditya Birla Money Insurance Advisory Services Limited and Aditya Birla Insurance Brokers Limited are insurance intermediaries and engaged in the distribution of Insurance Products and it may services may include products of Aditya Birla Sun Life Insurance Company Limited and Aditya Birla Health Insurance Company Limited. However there is no conflict on these services and commissions if any payable are in accordance of the extant regulations.

Force Majeure

The Facilities Provider, ABC Companies and any of its Third Party Service Providers shall not be liable for any delay or failure in performance resulting directly or indirectly from acts of nature, forces, or causes beyond their reasonable control, including, without limitation, Internet failures, computer equipment failures, telecommunication equipment failures, other equipment failures, electrical power failures, strikes, virus, other malicious computer code, hacking, labour disputes, riots, insurrections, civil disturbances, shortages of labour or materials, fires, flood, storms, explosions, acts of God, war, earthquake, governmental actions, orders of domestic or foreign courts or tribunals, non-performance of third parties, or loss of or fluctuations in heat, light, or air conditioning.

Indemnification

You agree to protect and fully compensate Facilities Provider, ABCL, ABC Companies, subsidiaries, licensors, suppliers and facilities providers, employees, officers and directors, from any and all third party claims, liability, damages, expenses and costs (including but not limited to reasonable attorneys fees) caused by or arising from your use of the facilities, your violation of the Terms of Use or your infringement, or infringement by any other user of your account, of any intellectual property or other right of anyone.

No Waiver

The Facilities Provider, ABC Companies or any of its third party service providers and processor bank/merchants etc. shall not be deemed to have waived any of its/their rights or remedies hereunder, unless such waiver is in writing. No delay or omission on the part of Facilities Providers and ABC Companies, in exercising any rights or remedies shall operate as a waiver of such rights or remedies or any other rights or remedies. A waiver on any one occasion shall not be construed as a bar or waiver of any rights or remedies on future occasions.

Exclusive Agreement

You agree that these Terms of Use are the complete and exclusive statement of agreement supersede any proposal or prior agreement, oral or written, and any other communications between you and the Facilities Provider and its Third Party Service Providers or processor bank/merchants relating to the subject matter of these Terms of Use. These Terms of Use, as the same may be amended from time to time, will prevail over any subsequent oral communications between you and the Website and/or the processor bank.

Termination

Either party can terminate this Agreement by notifying the other party in writing. Upon such termination You will not be able to use the facilities of this Website.

Governing Law and Jurisdiction

The Website specifically prohibits you from usage of any of its facilities in any countries or jurisdictions that do not corroborate to all stipulations of these Terms of Use. The Website is specifically for users in the territory of India. In case of any dispute, either judicial or quasi-judicial, the same will be subject to the laws of India, with the courts in Mumbai having exclusive jurisdiction.

These Terms and Conditions are governed by and to be interpreted in accordance with laws of India, without regard to the choice or conflicts of law provisions of any jurisdiction. You agree, in the event of any dispute arising in relation to these Terms and Conditions or any dispute arising in relation to the Website whether in contract or tort or otherwise, to submit to the jurisdiction of the courts located at Mumbai, India for the resolution of all such disputes.

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