{"id":18456,"date":"2021-11-02T14:04:13","date_gmt":"2021-11-02T08:34:13","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=18456"},"modified":"2024-06-03T11:13:06","modified_gmt":"2024-06-03T05:43:06","slug":"ease-of-doing-business-in-india","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/ease-of-doing-business-in-india\/","title":{"rendered":"Ease of Doing Business and Custom Audit"},"content":{"rendered":"<p style=\"text-align: justify;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-18472 size-full\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/11\/Ease-of-Doing-Business-and-Custom-Audit-1.png\" alt=\"Ease of Doing Business in India\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/11\/Ease-of-Doing-Business-and-Custom-Audit-1.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/11\/Ease-of-Doing-Business-and-Custom-Audit-1-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/11\/Ease-of-Doing-Business-and-Custom-Audit-1-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/11\/Ease-of-Doing-Business-and-Custom-Audit-1-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/11\/Ease-of-Doing-Business-and-Custom-Audit-1-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/11\/Ease-of-Doing-Business-and-Custom-Audit-1-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The very concept of ease of doing business was introduce by World Bank taking the survey from Delhi and Mumbai and later the same was introduced by Hon\u2019ble Prime Minister of India to ensure and utilize the intellect of the nationals to invent and promote \u201cMake in India\u201d\u00a0 moment. The preeminent aspiration term behind this concept is to raise 25% in the GDP revenue by 2025. The \u201cMake in India\u201d has targeted 25 sectors to initiate the same.\u00a0<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Table of Contents:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Ease\"><span style=\"font-weight: 400;\">Ease of Doing Business in India<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Governing\"><span style=\"font-weight: 400;\">Governing Law<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Taxation\"><span style=\"font-weight: 400;\">Taxation policy\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Introduction\"><span style=\"font-weight: 400;\">Introduction of eSANCHIT\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Initiatives\"><span style=\"font-weight: 400;\">Initiatives taken by the Indian Customs to ensure \u201cEase of Doing Business\u201d\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Drawback\"><span style=\"font-weight: 400;\">Drawback of Ease of Doing Business<\/span><\/a><\/li>\n<li id=\"Ease\"><a href=\"#Final\"><span style=\"font-weight: 400;\">Final words\u00a0<\/span><\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Ease of Doing Business in India<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The ease of doing business index is formulated index by World Bank which indicates the ease of doing business in a country. Though the concept of \u201cMake in India\u201d promotes new inventions, nevertheless it\u2019s always subjective to the monetary hurdles and crises with regards the investment and to the substantial delay in custom clearance and transaction cost arising thereto. Thus, to avoid the custom crises and to increase the prospect innovation and development in the \u201cEase of Doing Business\u201d the government has taken certain measures such as \u201cCustomer Centric Approach, Rationalising Tax, Optimisation of Risk Management Service, Reduction or Elimination of printouts in Customs Clearance (in case of import and exports), Electronic Notification etc\u201d which will not only encourages the business owner rather increases the GDP of the nation.\u00a0\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To turn \u201cMake in India\u201d successful and to ease out the process of doing of business the government focuses on\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">New process with the approved parameters of World Bank to improve India\u2019s ranking.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Make in India concept focuses on 25 sectors for which the Government has allowed 100% of FDI in railway, defence and pharmaceutical etc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Government focuses on developing smart cities with high tech technologies along with the development of infrastructure for training of the skilled force fof different sectors.\u00a0<\/span><\/li>\n<li id=\"Governing\"><span style=\"font-weight: 400;\">With the concept of Make in India the Government herein intends to bring a paradigm shift with new innovation which eventually raises the revenue of the nation by contributing to the economy.\u00a0<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Governing Law\u00a0<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Self-assessment in terms of Section 17 of Customs Act, 1962 as amendment in Section 17, 18, 46 and 50 of Customs Act, 1962.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Introduction of On-Site Post Clearance Audit at the Premises of Importers and Exporters Regulation 2011.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Auditing under Section 99A of Customs Act, 1962 (an amendment made through Financial Act, 2018) The proper officer may carry out the audit of assessment of imported goods or export goods or of an auditee under this Act either in his office or in the premises of the auditee in such as may be prescribed.\u00a0<\/span><\/li>\n<li id=\"Taxation\"><a href=\"https:\/\/www.cagmc.com\/government-of-india-revises-fdi-rules-for-neighboring-countries\/\">FDI<\/a> (in case of an investment from foreign entity or an individual)<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Taxation policy\u00a0<\/b><\/h2>\n<p id=\"Introduction\" style=\"text-align: justify;\"><a href=\"https:\/\/www.cagmc.com\/llp-taxation\/\">Taxation<\/a> policy drives the monetary factor in developing the economic status of the country, thus ease of doing business and tax reforms go hand in hand.<\/p>\n<ul>\n<li>Starting a Business<\/li>\n<li>Payment of Taxes<\/li>\n<li>Trading Across Border<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Introduction of eSANCHIT\u00a0<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The Single Window Interface for Facilitation of Trade (SWIFT) was initiated as a part of \u201cEase of Doing Business\u201d to facilitate trading across borders in India.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Objective \u2013\u00a0<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">To allow importers and exporters to file their clearing documents online with minimal interface with regular authorities and paperless process.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">To evaluate whether the initiative are resulting in simplification of procedure, standardization of process and harmonization of practice.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b id=\"Initiatives\">Usage<\/b><span style=\"font-weight: 400;\"> \u2013 it\u2019s an online application portal that allows a trader to submit all supporting documents such as clearance of consignment electronically with <a href=\"https:\/\/www.cagmc.com\/what-is-digital-signature-certificate\/\">digital signature<\/a>.\u00a0\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Initiatives taken by the Indian Customs to ensure \u201cEase of Doing Business\u201d\u00a0<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Authorized Economic Program (AEO)<\/b><span style=\"font-weight: 400;\"> \u2013 Being governed and administrated by Central Board of Excise and Customs the features of AEO are as follows \u2013\u00a0<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Direct port delivery of imports to ensure just-in-time inventory management by manufacturers.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Inclusion of direct port entry for factory containers meant for exports by AEO.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Any entity handling 25 imports or exports documents annually can become a part of this programme.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mutual recognition agreement with other customs administrators.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fast track refunds.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Extension of facilitation to exports in addition to imports\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Self attested copies of FTA\/ PTA would be accepted in for clearance.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Paperless declaration with no supporting documents.\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Entities entered under AEO will be further classified either as AEO-T2 or AEO-LO subjective to the guidance and those with ACP status shall avail the one time transition to convert to AEO status and would be granted a provisional status of AEO-T1.\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><b>Relaxation in Insurance<\/b><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"> \u2013 requirements of insurance with respect of the goods to be taken by customs cargo services providers (CCSP) within 10 to 30 days. Notwithstanding acquiring CCPS but there is a requirement in order with submission of a bond equal to the value of the stored goods for import in a Custom Area for a period of 30 days. With creating of bonds and insurance the Bank Guarantee amount shall be linked to the duty of the goods to be stopped for 30 days, which helps in reduction of transaction cost.<\/span><\/span><\/li>\n<li><b>Record based warehouse controls<\/b><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"> \u2013 an amendment was made to the warehouse storage in-order to monitor the duration of stocked up goods. This amended provision acts a single point for the importer to seek an extension of the warehouse period and pay dirties online, the extension can be extended till de-bonding or consumption of goods in respect of EoU or EHTP or STPI or any Manufacturing units under Custom Bond which will further decreases the transaction cost and burden of documentation.<\/span><\/span><\/span><\/li>\n<li><b>Indian Custom Single Window Project<\/b><span style=\"font-weight: 400;\"> \u2013 with the introduction of SWIFT (Single Window Interface for Facilitating Trade) which enables importers and exporters to file a common electronic integrated declaration on ICEGATE portal. Apart from SWIFT window, CBEC also introduced an integral risk management facility for partner government agencies (PGAs) which improvises the ease of doing business by expediting clearance from all concerned channels.<br \/>\n<\/span><br \/>\n<b>\u00a0Benefits of single window scheme-\u00a0<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduces business cost<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transparency<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduction in duplicity and compliance cost\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Optimal utilization of manpower.<\/span><\/span><\/span><\/span><\/span><\/span><\/li>\n<\/ul>\n<\/li>\n<li><b>Less documentation<\/b><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"> \u2013 to simplify documentation CBEC has prescribed only three mandatory documents which are commercial invoice which comprises of (Description of Goods, Marks and Numbers, Quality, Gross\/ Net Weight, Number of Package), packing list and customs declaration viz. Bill of entry or shipping bill. The above said documents must be complied and verified by Chief Commissioner of Customs.<\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0Simplified procedure<\/b>&#8211;<\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Interest on outstanding taxes has been reduced to 15%.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Electronic monitoring of exports proceeds realization, which shall obviate the need for submission of documentary evidence by exporters.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Deferred payment duty for selective categories of importers and exporters.<\/span><\/span><\/li>\n<\/ul>\n<\/li>\n<li><b>Adoption of Digital Signature<\/b><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"> \u2013 to encourage paper less transaction and non requirement of physical submission of document \u201cDigital Signature\u201d has been introduced and used by importers, exporters etc.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Customs Clearance Around the clock<\/b><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"> &#8211;\u00a0 CBEC introduced 24*7 customs clearances in the year 2012 for facilitated bills of entry and factory stuffed containers and goods exported under free shipping bills.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Rationalization of tax rates<\/b><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"> \u2013 major concession in regards to the exemption of tax is levied on aircraft and ship maintenance and repairs apart from that 13 cesses levied by the Government where the revenue collection from each of them is less than INR 50 crore in a year has been abolished. Duty rationalization done in many commodities to avoid classification dispute and consequent litigation.<\/span><\/span><\/li>\n<li aria-level=\"1\"><b>Promoting Online process to reduce physical interface \u2013\u00a0<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The method of online payment and online return filing\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">DSC been introduced\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Electronic delivery orders \u2013 SMS and E-mail(s).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Online registration of new central excise\/ service tax\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">E-payments and refunds\u00a0<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Drawback of Ease of Doing Business<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The EODB should be calculated on the growth of business by covering the complete business entities and their performance which is geographically located and spread all over India.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The policy measures\/ covers the Government efforts and ignores factors like human resources, labour, market condition, consumer preferences etc.\u00a0\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The procedure to acquire permits follows a tedious way and involves permission from various departments which causes delay.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Acquiring land is still is roadblock, further to which abandonment of certain project arises.\u00a0<\/span><\/li>\n<li id=\"Final\">Lack of trust in investment and rift and non-coordination among the various state of government and minsters still prevails.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Final words\u00a0<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201cMake in India\u201d is an innovative way to encourages many business entities to rise up with an ease and to contribute to the economy\u2019s GDP. In the spirit of cooperative and competitive federalism all state should initiate and contribute proven practices for ease of doing business and during the assessment the government of all the state has to implement a plan to reform and contribute the idea.\u00a0\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The very concept of \u201cEase of Doing Business\u201d was introduced by <a href=\"https:\/\/www.worldbank.org\/en\/home\" target=\"_blank\" rel=\"noopener\">World Bank<\/a>. Thus, in-order to gain a ranking and to improve the economic status, India needs to thrive on a static plan yet with a regulatory government and economic reforms along with political stability and rigid law and order maintenance. Further, government should be proactive in obtaining regular feedback about the implementation of EODB across the states. Besides, if there raise any dispute then the arising disputes can be called for in fast track commercial courts which needs to be set up to speed the judicial procedures or the importance and needs of invoking arbitrational clause has to be instructed to the business owners.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">By appealing and following all the mentioned approaches with proper regulation and fair judicial execution the system could work efficiently and can attract domestic and foreign investment by which the ultimate goal of economic stability can be achieved.\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The very concept of ease of doing business was introduce by World Bank taking the survey from Delhi and Mumbai [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":18472,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>EODB\/ Ease of Doing Business in India and Custom Audit - CAGMC<\/title>\n<meta name=\"description\" content=\"Latest Guide about Ease of Doing Business in India, Drawback Governing Law, Introduction of eSANCHIT, Taxation policy, etc.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cagmc.com\/blog\/ease-of-doing-business-in-india\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"EODB\/ Ease of Doing Business in India and Custom Audit - CAGMC\" \/>\n<meta property=\"og:description\" content=\"Latest Guide about Ease of Doing Business in India, Drawback Governing Law, Introduction of eSANCHIT, Taxation policy, etc.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cagmc.com\/blog\/ease-of-doing-business-in-india\/\" \/>\n<meta property=\"og:site_name\" content=\"Goyal Mangal &amp; 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