1. GENERAL

These Terms and Conditions (” T&Cs” ) govern the use of the services pertaining to Goods & Service Tax (” Services” ) comprising GST Suvidha Provider (GSP) Services and Application Service Provider (ASP) Services which is provided to its Users which include Taxpayers / Tax Consultants (TCs) / GST Service Centres (GST-SC), through web portal facilitated by NSDL e-Governance Infrastructure Limited (” NSDL e-Gov” ). These T&Cs of use and any additional terms posted on this site from time to time together constitute and represent the whole agreement and understanding between NSDL e-Gov and the Users/ Taxpayers / TCs / GST-SC who has agreed to avail Services on the Website by registering on the Website as a User using the computer systems.

All terms refer to the offer, acceptance and consideration of payment, if any necessary to undertake the process of assistance to the User / Taxpayers / TCs / GST-SC in the most appropriate manner, for the express purpose of meeting the Users / Taxpayers / TCs / GST-SCs needs in respect of provision of the website’ s stated services, in accordance with and subject to, prevailing Indian Laws. To avail of the Services you have to follow and comply with the Guidelines as provided on the Website www.nsdlgst.co.in.

2. DEFINITIONS

2.1 References to ”Ourselves”, ”We” or ”Us” in these T&Cs, the Privacy Policy in Clause 14, the Disclaimer Notice in Clause 28 herein below, and any or all Agreements, are to the Goods And Services Taxes Network (GSTN) and NSDL e-Governance Infrastructure Limited.

2.2 References to ”User” means ”Taxpayers”, ”TC ”or ” GST-SC ”, as the case may be "You" and ” Your ” refers to you, the person or the user accessing this website to avail of the Services as offered by the NSDL e-Gov and accepting NSDL e-Gov’s T&Cs. These terms ”User / ” Taxpayers ”, ” TCs”, ”GST-SC”, ”You” etc. shall also mean ”Originator” as defined under section 2 of the Information Technology Act, 2000 and attribution of this agreement as electronic record under section 11 of the aforementioned Act shall be construed accordingly.

2.3 References to the ”site" in these T&Cs are to this website and its contents.

2.4 References to ”Party”, ”Parties” or ”Us” are to the Users and to NSDL e-Gov or either the User or NSDL e-Gov.

2.5 ”dispatch” of an electronic record occurs when it enters a computer resource outside the control of the originator.

Any use of the above terminology or other words in the singular, plural, capitalization and/or he/she or they, are taken as interchangeable and therefore, as referring to the same.

PLEASE READ THE Terms & Conditions CAREFULLY.

By accessing, browsing or using this site and the Services, you unconditionally accept, without limitation or qualification, the T&Cs as set forth herein. Further, by accessing any of the sub-sites (whether belonging to an associate of NSDL e-Gov or otherwise) through the site, then such sub-site may have its own terms and conditions, which are specific to such sub-site.

In the event that any of the T&Cs herein conflict with any additional terms or other terms contained within any other document of NSDL e-Gov, then these T&Cs shall prevail.

Your use of the Website and its services and tools are governed by the following ”Terms of Use” as applicable to the Website including the applicable policies which are incorporated herein by way of reference. If you transact on the Website, You shall be subject to the policies that are applicable to the Website for such transaction.

3.SITE CONTENTS AND PROPRIETARY RIGHTS

a. Unless otherwise specified, the Services are only for your personal and non-commercial use.

b. All materials of the NSDL e-Gov, including but not limited to text, images, photographs, graphics, audio, video, software, icons or other material (the ”Content”) which belong to NSDL e-Gov are protected under international conventions, the Copyright Act, 1957, and all other applicable Indian laws, with amendments, rules and regulations. You shall not use the Content for any purpose, except as specified herein.

c. You acknowledge and agree that you shall not transmit, distribute, show, exchange, modify, sell, upload post, reproduce, copy, mirror, frame, republish, download, store (in any medium), up-load to a third party, adapt or change in any way this Content or the Services that is/are protected by copyright or other proprietary right of a third party, or create derivative works of the Content or the Services for any business, commercial or public purpose without the express written authorization of NSDL e-Gov, except to the extent that such copying/printing is necessary for the purposes of availing of the Services on the site.

d. There are proprietary logos, Service marks and trademarks on this site either owned/used by NSDL e-Gov or any other third party(s). By displaying them on this site, NSDL e-Gov is not granting any license to utilize those proprietary logos, Service marks, or trademarks. Any unauthorized use of the Content by you may violate the extant copyright laws, trademark laws, the laws of privacy and publicity, leading to personal liability along with civil and criminal action against you.

e. You agree to abide by all instructions provided on this site regarding the way you may use the Content.

f. Upon you agreeing to comply with these T&Cs, you shall be granted a non-exclusive, non-transferable, limited right to enter; view and use this site.

4. PROHIBITED CONDUCT

a. You shall not interrupt or attempt to interrupt the operation of this site in any manner whatsoever.

b. You agree not to use the Services we provide via the site to: i. Transmit any information or do anything that is unlawful, harmful, threatening, abusive, harassing, tortious, defamatory, vulgar, obscene, libelous, invasive of another's privacy, hateful, or racially, ethnically or otherwise objectionable; ii. Impersonate any person or entity, or falsely state or otherwise misrepresent your affiliation with a person or entity; iii. Forge headers or otherwise manipulate identifiers in order to disguise the origin of any information transmitted through the Services; iv. Transmit any information that you do not have a right to transmit or which infringes another's rights; v. Carry out any activity which constitutes or encourages conduct that would be considered a criminal offence, give rise to civil liability, or otherwise be contrary to the law of or infringe the rights of any third party, in any country in the world; vi. Carry out any activity which is technically harmful (including, without limitation, computer viruses, logic bombs, Trojan horses, worms, harmful components, corrupted data or other malicious software or harmful data, hacking, network scanning, data theft, penetration, launching of DOS / DDOS etc); vii. Interfere with or disrupt the Services, servers or networks connected to the Services, or disobey any requirements, procedures, policies or regulations of networks connected to the Services; or collect or store personal data about other users; viii. Transmit content: a. Which exploits children under 18 years of age; b. Which infringes or violates any copyright, patent, trademark, service mark, trade name, trade secret, or other intellectual property right of any third party; c. Which promotes mail fraud, multi-level marketing (pyramid) schemes or other illegal or fraudulent activities; d. Which posts or discloses any personally identifying information or private information about any third parties without their express consent; e. That has been promoted through the sending of spam or mail fraud schemes, or pages that promote or condone the sending of spam. The sending of the same will result in an immediate suspension of the Services availed by you. f. That is or contains links to nudity, pornography, adult content, materials with sex or foul language.

5. REGISTERED USERS

Access to certain areas of the website may only be available to registered Users. To become a registered User, you expressly undertake to provide only correct and valid information/details to answer certain questions while requesting for any Services under this Agreement.

Answers to such questions or information/details required may be mandatory and/or optional. You represent and warrant that all information/details you supply to us, about yourself, are true and accurate and you shall not misrepresent any facts. You hereby provide your consent to NSDL e-Gov, to use the said information strictly for the purpose of providing services under this agreement.

At any time during or after receiving a request for Services from you, NSDL e-Gov has reason to believe the same to be unauthorized, untrue or false, NSDL e-Gov in its sole discretion shall have the right to take any steps against you, including cancellation for the Services paid for if any, etc. without any prior information to you. In such an event NSDL e-Gov shall not be responsible or liable for any loss or damage that may be caused to you as a consequence of such cancellation of the relevant Services.

6. RESPONSIBILITIES OF ALL USERS

When you apply to use our Services, you will be asked to enroll/register by following a guided process and then be issued a Login ID and Password. The Login ID and Password are the means through which you access various Services. You acknowledge and agree that it is your responsibility to safeguard the Login ID and Password you select from any unauthorized use and to ensure that the same is not revealed to any third party. You will immediately notify us if your Login ID and / or Password is lost or becomes known to another person and you are solely responsible for all access to and use of this site and you shall not let any other person use your Login ID and / or Password or any registered user or subscriber Services.

IT IS YOUR SOLE RESPONSIBILITY TO KEEP YOUR LOGIN ID AND PASSWORD SAFE AND SECURE AND NOT SHARE IT WITH ANYONE.

IN NO EVENT WILL NSDL e-Gov BE LIABLE FOR THE UNAUTHORIZED USE OR MISUSE OF YOUR LOGIN ID OR PASSWORD.

Users are responsible for maintaining accurate account information at all times, including e-mail and contact information. This information can be updated in your account control panel.

You agree to make payment of Service Charges and applicable taxes as specified from time to time as provided in detail under Payment of Service Charges page on the Website www.nsdlgst.co.in.

The fee for the Services is subject to change at any time. You should make sure you are aware of the fee for the Services / scheme using which you are availing this service, before you avail it.

We may cancel or discontinue your use of or access to the Services without liability to for future Services if you breach any of these terms.

Responsibilities of Taxpayer

Without prejudice to the above, the Taxpayer shall at all times ensure the following:

a) To be solely responsible to comply with its obligations as required under applicable laws including but not limited to GST Act and Rules, Regulations, guidelines and instructions issued thereunder by any authority;

b) To ensure appropriate authorisation to any third party or tax consultant engaged by it to access tax related data / information of the Taxpayer and to act on behalf of it for carrying out works related to GST and to provide prior written intimation to NSDL e-Gov whenever there is any change in such third party;

c) To be solely responsible for all dealings with such third party without transferring any liability to NSDL e-Gov;

d) To ensure that appropriately skilled and trained manpower is available to handle the activities on NSDLgsp Portal; &

e) To follow instructions / guidelines and standard operating procedures as provided by NSDL e-Gov from time to time

Responsibilities of Third Party / Tax Consultant engaged by Taxpayer

Without prejudice to the above, Third Parties / Tax Consultants engaged by Taxpayers shall at all times ensure the following:

a) Provide services to Taxpayers in accordance with the provisions of applicable laws including but not limited to GST Act and Rules, Regulations, guidelines and instructions issued thereunder by any authority;

b) Obtain appropriate authorisation from the Taxpayer to access tax related data / information of the Taxpayer and to act on behalf of it for carrying out works related to GST as per the authorisation and to provide prior written intimation to NSDL e-Gov about such authorisation and whenever there is any change in such authorisation;

c) To be solely responsible for all dealings with such Taxpayers without transferring any liability to NSDL e-Gov;

d) To ensure that appropriately skilled and trained manpower is available to handle the activities on NSDLgsp Portal

e) To maintain strict confidentiality of Taxpayer’s data and indemnify NSDL e-Gov in case of any third party claims attributable to breach of duty to maintain confidentiality of Taxpayer’s data;

f) To follow instructions / guidelines and standard operating procedures as provided by NSDL e-Gov from time to time.

7. AUTHORISATION

a. If you submit material to this site, you permit us, for any reason, to:

i. monitor the content of this site, including chat rooms, electronic bulletin boards, forums and other communications facilities, to determine compliance with these conditions; and,

ii. edit, refuse to post or remove any material submitted by you. However, we do not assume any obligation to monitor or censor materials.

8. MONITORING SITE CONTENT

a. If you submit material to this site, you permit us, for any reason, to:

i. monitor the content of this site, including chat rooms, electronic bulletin boards, forums and other communications facilities, to determine compliance with these conditions; and,

ii. edit, refuse to post or remove any material submitted by you.However, we do not assume any obligation to monitor or censor materials.

b. We reserve the right to host moderated or un-moderated forums or other web pages to which site users can post materials ("Forums"). We shall not be responsible for:

i. Materials posted to Forums by third parties, whether or not we moderate those Forums;

ii. Materials altered by us in moderating Forums; or

iii. Removal or failure to remove, all or any part of those materials.

9. TERMINATION / PLAN CHANGE POLICY

a. We may terminate the Services availed by you in the following circumstances (non – exclusive list):

i. If you are in breach of any of these T&Cs;

ii. If your use of the Services disrupts our business operations or affects any other party / Users;

iii. If required by law or by any regulatory or governmental authority.

b. On any of your Services being terminated, your data will be removed from the site.

10. RESERVATION OF RIGHTS

a. We reserve the right and sole discretion to:

i. Censor any Content on the site that is deemed inappropriate;

ii. Terminate any Services if they result or may result in, or are the subject of, legal action or threatened legal action against NSDL e-Gov or any of its affiliates or partners, without consideration for whether such legal action or threatened legal action is eventually determined to be with or without merit;

iii. Terminate any Services at any time, with or without notice, for conduct that is in breach of this Agreement, for conduct that we believe is harmful to our business or for conduct where the use of the Services is harmful to any other party;

iv. Cooperate fully with any law enforcement authority in any jurisdiction in respect of a lawful direction or request to disclose the identity or other information about anyone posting materials which the authority claims violates any applicable law;

v. Modify, suspend or terminate, temporarily or permanently, the access to the site and the related services or any portion thereof at any time, without notice, for general maintenance or for any other reason. This includes removing information transmitted by you to us. You agree that it may be necessary for us to temporarily suspend the Services for technical reasons or to maintain network equipment or facilities.

b. By submitting personal information via any of the online forms on the site, you agree to be contacted (either by phone or email) by a representative of NSDL e-Gov or its associate / affiliate, EVEN IF your phone number is registered in Do Not Call (DNC) Registry.

11. LIMITATION OF LIABILITY

a. The Services are provided on an "as is" and "as available" basis and the use of these Services is at your own risk. The Services will be provided to the best of our capabilities. However, the Services are subject to the correct and accurate information submitted by you. NSDL e-Gov shall not be liable for any consequences whatsoever arising from wrong, incomplete, inaccurate, misleading information provided by you. We make no representations or warranties, either expressed or implied, with respect to the Services, or any service or information provided through the Service. We are not responsible for any damages, injury or economic loss arising from the use of the content or Services provided by us.

b. The Services shall be provided subject to and based upon the details and/or information as provided by you. In case the details are inaccurate and do not comply with the Guidelines, NSDL e-Gov shall have no liability whatsoever.

c. We, our officers, directors, owners, agents, employees and NSDL e-Gov shall in no way be liable to you or anyone else for any direct, indirect, incidental or consequential damages or economic loss or injury resulting howsoever arising, whether in contract, tort or otherwise from your use or inability to use this site, or any of its contents, or from any action or omission taken as a result of using the Services or in connection with this site, any other services or products provided to you or any other website to which this site is linked. This includes (but is not restricted to) loss or damage you might suffer as a result of any of the following:

i. Your reliance on the completeness, accuracy, suitability or currency of the site or its content (including third party material and advertisements on this site), irrespective of any verifying measures taken by us. [This site is designed forproviding specified Services. It is not to provide tax related advice which should be obtained from other experts];

Failure of performance, error, omission, interruption, deletion, defect, failure to correct defects, delay in operation or transmission, computer virus or other harmful component, loss of data, communication line failure, unlawful third party conduct, or theft, destruction, alteration or unauthorised access to records;

iii. Defamatory, threatening, offensive or unlawful conduct of third parties or our publication of any materials relating to or constituting such conduct.

d. Further NSDL e-Gov shall not be held liable for any damages or economic loss, whatsoever, as a result of notifying any official of potentially illegal content on site, or for providing copies of your data files to the appropriate authorities or cooperating with law enforcement efforts to locate persons who have posted content that is illegal or promotes illegal conduct.

e. However, nothing contained in the Clause shall exclude or limit our liability which cannot be excluded or limited under applicable law.

12. INDEMNIFICATION

You agree to indemnify, defend and hold harmless NSDL e-Gov and/or its affiliates, their websites and their respective lawful successors and assigns from and against any and all losses, liabilities, causes of action, claims, demands, damages, costs and expenses, including reasonable legal fees and interest chargeable, brought by third parties as a result of :-

a) Any breach or non-performance of any representation, warranty, covenant or agreement made or obligation to be performed by you pursuant to this agreement;

b) Violation of any law or rights of a third party by you; or

c) Use of this site by you.You shall be solely and exclusively liable for any breach of any country specific rules and regulations or general code of conduct and NSDL e-Gov cannot be held liable for the same.

13. CONFIDENTIALITY

Any information specifically mentioned by NSDL e-Gov as confidential shall be maintained confidentially and shall not be disclosed unless as required under any law to the appropriate authorities or to serve the purposes of T&Cs and the obligation of the parties concerned.

14. PRIVACY POLICY

You recognize and understand that there is no compulsion on you to provide us with your Personal and financial Information and any and all Personal and financial Information provided by You to Us is with your full consent, own volition and desire to provide such Personal Information.

We are committed to protecting your privacy. Our Privacy Policy sets out our obligations with respect to the safeguarding, collection and use of the personal and financial information of our Users. Authorized employees, representatives and professionals will use any information collected from Users on a need to know basis only. We periodically review our systems and data to ensure the best possible service to our Users.

We take appropriate steps to protect the personal and financial information you share with us. We have effective technology and security features and strict policy guidelines to safeguard the privacy of your personally identifiable information from unauthorized access, misuse and disclosure.

NSDL e-Gov shall be bound to share the information provided by the Users if required by the Government bodies and Quasi Government bodies or judicial bodies based on authorized requests.

NSDL e-Gov will continue to reinforce its security procedures as advanced technology becomes available, to ensure that its security procedures are compliant with current applicable regulations.

If our Privacy Policy changes in the future, it will be posted here and a new effective date will be shown. You should access our Privacy Policy by clicking here regularly to ensure you understand our current policies.

15.COOKIES

NSDL e-Gov’s interactive website uses cookies to enable us to retrieve user details for each visit. Cookies are used in some areas of our site for enabled functionality of this site.

16. THIRD PARTY ADVERTISEMENTS AND LINKS

a. We may provide links to other websites for your convenience. We do not take responsibility or endorse the content of those websites and are not liable for their availability or for any loss or damage incurred by the use or non – use of such websites. You may access such websites at your own risk. Further, if you avail of any goods or services from such websites, your contract for the supply of those goods and services will be with the third party operating that website.

b. Certain parts of this site may contain advertising. We are not responsible for the content of any advertising material or any errors or inaccuracy in any advertising or sponsorship, which is the responsibility of the advertiser. We partner with third-party advertising companies to serve ads and/or collect certain information when you visit our website. These companies may use cookies or web beacons to collect non-personally identifiable information [not including your name, address, email address or telephone number] during your visit to this website in order to help show advertisements on other websites likely to be more interesting to you. You hereby provide your consent for the above arrangement.

16. THIRD PARTY ADVERTISEMENTS AND LINKS

a. We may provide links to other websites for your convenience. We do not take responsibility or endorse the content of those websites and are not liable for their availability or for any loss or damage incurred by the use or non – use of such websites. You may access such websites at your own risk. Further, if you avail of any goods or services from such websites, your contract for the supply of those goods and services will be with the third party operating that website.

b. Certain parts of this site may contain advertising. We are not responsible for the content of any advertising material or any errors or inaccuracy in any advertising or sponsorship, which is the responsibility of the advertiser. We partner with third-party advertising companies to serve ads and/or collect certain information when you visit our website. These companies may use cookies or web beacons to collect non-personally identifiable information [not including your name, address, email address or telephone number] during your visit to this website in order to help show advertisements on other websites likely to be more interesting to you. You hereby provide your consent for the above arrangement.

17. TERMS OF TRADE

If you avail of the Services from us through this site, the following conditions apply (in addition to, and to the extent these conditions are consistent with, any terms or conditions relating to the Services appearing elsewhere on our web pages or otherwise the subject of an agreement between us):

a. Your application is an offer to avail of the Services which we may accept, in whole or in part, by providing the same to you. Any acknowledgment of your application is only to confirm receipt of your transmission, notwithstanding that it might state or imply that your application has been accepted;

b. Where the Services offered through this site are supplied by third parties, we are an ordering intermediary only and are not responsible for those Services or their delivery;

c. Unless otherwise stated, the fee excludes any applicable taxes and delivery and insurance charges;

d. The provision of Services to you does not confer on you any intellectual property rights (such as marks, designs, copyright or patents) inherent in the Services supplied;

e. Services available through this site are subject to change at any time without notice. Listed Services may not be available immediately or at all.

18. CANCELLATION/TERMINATION / REFUND POLICY

Both, the User/ Tax Payer and NSDL e-Gov, have the right to terminate any Services for any reason, including ending of Services that are ongoing. No request for refund of Service Charges for which services are already availed will be entertained.

19. FORCE MAJEURE

We shall not be liable for any delay, interruption or failure in the provisioning of Services if caused by acts of God, declared or undeclared war, fire, flood, storm, slide, earthquake, power failure, the inability to obtain equipment, supplies or other facilities or other similar events beyond our control that may prevent or delay the provisioning of Services.

20. UNENFORCEABLE PROVISIONS

If any part of this Agreement is found to be invalid or unenforceable under the applicable laws, such part will be ineffective to the extent of such invalid or unenforceable part only, without affecting the remaining parts of this Agreement in any way.

21. AMENDMENT

We may, in our sole discretion, change or modify this Agreement at any time, with or without notice. Such changes or modifications shall be made effective binding on all Users upon posting of the modified Agreement to the site. You are responsible to read this document from time to time to ensure that your use of the Services remains in compliance with this Agreement.

22. AGE OF MAJORITY

We do not accept agreements and payments from persons below the legal age of 18 years. By submitting your account application, you confirm that you are over 18 years of age or you are the parent or legal guardian of the applicant and have accepted this Agreement on his / her behalf.

23. ENTIRE AGREEMENT

These T&Cs, as may be updated from time to time and posted at www.nsdlgst.co.in represents the complete agreement and understanding between us with respect to the Service and supersedes any other written or oral agreement.

24. NOTICES

You agree that, unless other instructions are posted on this site, any notices required to be given under this Agreement will be deemed to have been given if delivered by email or sent by registered mail or by courier to each of the parties in accordance with the most current contact information you have provided to us, and the contact information for NSDL e-Gov as posted on the site. All notices shall be effective upon receipt, except that email notices shall be effective upon transmission.

25. GRIEVANCE OFFICER

In accordance with Information Technology Act 2000 and rules made there under, the name and contact details of the Grievance Officer are provided below:

Name : Chandrashekhar Tilak,

Designation: Executive Vice President

Email:writetous@nsdl.co.in

Tel: 022- 4090 4242

26. GOVERNING LAW AND DISPUTE RESOLUTION

a. The rights and obligations of the parties pursuant to these T&Cs are governed by the laws of India. For any dispute or difference, you irrevocably and unconditionally submit to the non-exclusive jurisdiction of the Courts in Mumbai.

b. You may be subject to other local, provincial or state and national laws in India.

27. NO ADVICE GIVEN

If you require specific advice for your individual circumstances, consult an appropriate expert directly. Do not rely on the general material on this site.

28. DISCLAIMER NOTICE

THIS SITE AND ITS CONTENTS ARE FOR YOUR NONCOMMERCIAL AND PERSONAL USE ONLY. NSDL e-Gov MAKES NO REPRESENTATIONS OR WARRANTIES WITH RESPECT TO THIS SITE OR ITS CONTENTS, DOES NOT ASSUME RESPONSIBILITY FOR OR MONITOR CONTENT ON ANY PAGES/WEBSITES THAT ARE NOT PART OF NSDL e-Gov, AND ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING WITHOUT LIMITATION THE IMPLIED WARRANTIES OF MERCHANTABILITY, SATISFACTORY QUALITY AND FITNESS FOR PURPOSE RELATING TO THIS SITE AND/OR ITS CONTENT AND/OR ANY SITE TO WHICH IT IS LINKED ARE HEREBY TO THE FULLEST EXTENT PERMITTED BY LAW EXCLUDED. NO REPRESENTATIONS OR WARRANTIES ARE GIVEN AS TO THE ACCURACY OR COMPLETENESS OF THE INFORMATION PROVIDED ON THIS WEBSITE, OR ANY SITE TO WHICH IT IS LINKED.

NSDL e-Gov shall not be responsible for any loss, liability, damage (whether direct, indirect or consequential), personal injury or expense of any nature whatsoever which may be suffered by you or any third party as a result of or which may attributable, directly or indirectly, to your access and use of the Services and / or on account of your giving deliberate false and/or misleading information to avail of the services by you. Entering this site and/or registration for Services, availing of the Services from this site will be taken as your understanding and acceptance of this disclaimer.

THE USE BY US OF ANOTHER’S TRADE MARK ON THIS SITE IS NOT OF ITSELF INTENDED TO INDICATE ANY ASSOCIATION WITH OR ENDORSEMENT BY OR OF THE OWNER OF THAT TRADE MARK.