E-WAY BILL UNDER GST – STATUTORY FRAMEWORK

Section 68 of the Central Goods and Services Tax (CGST) Act, 2017 empowers the Government to prescribe that the person in charge of a conveyance carrying a consignment of goods above a certain value “shall carry such documents and such devices as may be prescribed.”

The Online Gaming Bill

Now an Act of Parliament having received the requisite executive approval in August 2025, the Promotion and Regulation of Online Gaming Act 2025, represents a key development in regulating digital gaming in the country. Passing the Act of Parliament has quite the record, the Lok Sabha completing the task on August 20, 2025, in a mere 7 minutes, and the Rajya Sabha soon after. The Government upon notification of the Act on August 22, 2025, has established a framework for encouraging legitimate gaming and for the first time in the country, expunging the online money gaming from the country.

Punjab Shops and Commercial Establishments Act, 1958

The Punjab Shops and Commercial Establishments Act, 1958, as extended to Haryana, regulates working conditions, employment rights, hours of work, holidays, leave entitlements, and obligations of employers and employees in shops and commercial establishments. It ensures proper registration, employee welfare, and workplace safety while protecting vulnerable groups such as women and children.

Maharashtra Shops and Establishments (Regulation of Employment and Conditions of Service) Act, 2017

The Maharashtra Shops and Establishments (Regulation of Employment and Conditions of Service) Act, 2017 was enacted to regulate the working conditions of employees in shops, commercial establishments, residential hotels, restaurants, theatres and other establishments across Maharashtra. It replaced the earlier 1948 Act with the objective of ensuring uniformity, introducing online compliance processes, and aligning labour practices with modern business needs.

License under the Rajasthan Municipality Act, 2009

The Rajasthan Municipality Act, 2009 was enacted to consolidate and amend the laws relating to the governance, administration, and management of municipalities in the state of Rajasthan. The Act was designed in line with the 74th Constitutional Amendment, which provided constitutional status to municipalities as institutions of local self-government. Its primary objective is to ensure democratic decentralization, effective urban governance, and systematic planning for urban development, sanitation, health, and infrastructure.

Uttar Pradesh Fire Service Act, 2005

The Uttar Pradesh Fire Service Act, 2005 was enacted to strengthen fire prevention, fire safety, and fire-fighting services in the state. The law lays down provisions for obtaining fire licenses, maintaining fire safety standards, and ensuring that buildings and establishments are constructed and operated with adequate fire protection measures. The Act is supported by the U.P. Fire Prevention and Fire Safety Rules, 2005, which provide specific guidelines in line with the National Building Code of India and local building by-laws. Its main objective is to safeguard life and property by making fire safety compliance a legal necessity.

Uttar Pradesh Lifts and Escalators Act, 2024

The Uttar Pradesh Lifts and Escalators Act, 2024 was enacted to regulate the installation, maintenance, and safe operation of lifts and escalators across the state. It was introduced in response to rising accidents and safety concerns, especially in high-rise areas. The Act mandates registration, annual maintenance contracts, safety devices, insurance, and accident reporting, with the objective of ensuring passenger safety and accountability of owners and service providers.

Uttar Pradesh Shops & Establishment Act, 1962

The Uttar Pradesh Shops & Establishment Act, 1962 was enacted to regulate working conditions in shops, commercial establishments, residential hotels, restaurants, theatres, and other places of public amusement or entertainment. It lays down provisions relating to registration of establishments, working hours, holidays, leave, payment of wages, and rights and duties of employers and employees. The Act is supported by the Uttar Pradesh Dookan Aur Vanijya Adhishthan Niyamavali, 1963, which prescribes detailed rules and procedures for implementation.

Schedule A Demo