WELCOME TO JIOGST!

Thanks for showing interest and applying for our taxpayer services.

The terms and conditions contained herein-below are the basis of which, we offer our services to interested taxpayers. By filling the registration form on www.jiogst.com to avail the services and by clicking the "I Accept the Terms and Conditions" checkbox as shown at the bottom of this document, a binding agreement arises between the Service Provider and the Taxpayer.

The expression "Service Provider" refers to us, viz., Reliance SMSL Limited, who is offering the services, with its attendant terms and conditions, as envisaged below and the expression "Taxpayer" refers to you. The expressions "Service Provider" and "Taxpayer" shall be collectively referred to as "Parties".

TERMS AND CONDITIONS

1. DEFINITIONS

   1. Unless the context otherwise requires, the following terms and expressions used herein shall have the following meanings assigned to them for the purpose of this Agreement:
   2. "Agreement" or "this Agreement" shall mean these terms and conditions as accepted by the Taxpayer, along with its schedules, annexures and exhibits, if any, including any modifications made thereto, from time to time.
   3. "JIOGST System" means system of the Service Provider along with APIs and requisite architecture which would interact with the system of the Taxpayer and GSTN to enable provision of Services.
   4. "GST Act" means and includes the statutory enactment(s) and all laws, rules and regulations of Goods and Services Tax which may be passed by the Government of India and which are/may become effective from the date of its notification and as may be amended from time to time.
   5. "GST Authorized Representative" shall be the authorised persons of the Taxpayer as per GSTN records who is responsible for GST related activities like GSTRs submission and/ or data retrieval for their respective GSTINs, to and from GSTN.
   6. "GST System" means the information technology and communications infrastructure system for enabling implementation of Goods and Services Tax ("GST") in India undertaken by the Goods and Services Tax Network or GSTN, the regulatory body under the Goods and Services Tax framework setup by the Government of India.
   7. "GSTRs" shall have the meaning ascribed to it in Section 7.1.1 (c).
   8. "Modifications" shall have the meaning ascribed to in Section 17.1.
   9. "Admin ID" shall be the PAN based first Login ID of the Taxpayer created on JIOGST System.
   10. "Services" shall have the meaning ascribed to it in Section 2.1.
   11. "Taxpayer Data" means and includes all information which the Taxpayer uploads/shares/accesses/downloads onto or from JIOGST System, such as documents, challans and all other information and data, whether or not required for the Services, or specified under the GST Act or as may be required by GSTN, from time to time.
   12. "Term" shall have the meaning ascribed to it in Section 3.1.
   13. "Undersigned Official" shall be the Taxpayer himself/herself or a duly authorized representative of the Taxpayer registering for the Services at JIOGST System and accepting this Terms and Conditions on behalf of the Taxpayer.

2. SCOPE

   1. Subject to the Terms and Conditions of this Agreement, Service Provider shall provide the services as broadly described in Annexure 1 ("Services") to the Taxpayer.

3. TERM

   1. This Agreement shall come into effect upon creation of Admin ID by the Taxpayer and thereafter shall continue till 31st March 2018 ("Term").
   2. This Agreement may further be extended by the Service Provider at its sole discretion and at the request of the Taxpayer (as shall be made through its Admin ID). The decision of Service Provider for any extension of Term shall be final and binding upon the Taxpayer.

4. CHARGES AND PAYMENTS

   1. Taxpayer shall pay the requisite charges as may be prescribed for the Services and in accordance with the terms and conditions as may be intimated, by the Service Provider in writing to the Taxpayer.
   2. The charges, as may be determined by the Service Provider, may be revised from time to time by the Service Provider, whether on account of any charges levied by GSTN upon various service providers or otherwise.
   3. Any revision of the charges by the Service Provider, shall be notified to the Tax Payer as soon as may be reasonably practicable.
   4. Any charges or revisions thereof, including attendant terms and conditions, whenever intimated in writing by the Service Provider to the Taxpayer in writing, shall be treated as an integral part of this Agreement.
   5. In case, the Taxpayer is not in agreement to the charges or the revised charges as charged by the Service Provider, it may opt to not to use the Services. Any continued usage shall be deemed to have been treated as acceptance of the charges or the revised charges.

5. REPRESENTATION AND WARRANTIES OF THE TAXPAYER

   1. The Taxpayer warrants and represents, and, where applicable, undertakes and acknowledges, as follows:
   2. The Taxpayer is legally competent to contract and, in the case of an entity, duly organized, validly existing, and in good standing under the laws of India, has power to carry on its business as it is now being conducted.
   3. The Taxpayer is qualified to do business in India, including entering into this Agreement with the Service Provider.
   4. Where the Undersigned Official is an authorized representative of the Taxpayer, he or she has been duly authorised by the Taxpayer to enter into this Agreement and has full right, power, and all requisite authority to bind the Taxpayer. The Taxpayer shall provide an undertaking in the manner and format opted by the Service Provider.
   5. No waiver or consent of any person is required in connection with the execution, delivery, and performance by the Taxpayer for this Agreement.
   6. Taxpayer warrants that all software, information, data, materials and other products and services used by Taxpayer while consuming the Services offered by the Service Provider under this Agreement shall not infringe any intellectual property rights of third parties.
   7. Taxpayer acknowledges and agrees that, its use and access of JIOGST System shall always be subject to the terms and conditions of this Agreement and has agreed to pay the requisite Charges for Services.

6. REPRESENTATION AND WARRANTIES BY THE SERVICE PROVIDER

   1. The Service Provider, and its affiliates, distributors and vendors, represent and warrant that:
   2. The Service Provider is an entity duly organized, validly existing, and in good standing under the laws of India, has power to carry on its business as it is now being conducted, and is qualified to do business in India, including entering into this Agreement with the Taxpayer.
   3. The acceptance of this Agreement by the Undersigned Official of the Taxpayer shall be treated as acceptance of the offer for provision of Services as made by the Service Provider and the very act of acceptance by the Taxpayer shall be treated as execution of an enforceable contract executed between the Parties without requiring any further act or assurance from the Service Provider.
   4. No waiver or consent of any person is required in connection with the execution, delivery, and performance by the Service Provider for this Agreement.
   5. Except as set forth in this Agreement, it makes no warranties to the Taxpayer, express or implied, with respect to any Services provided hereunder including, without limitation, any implied warranties of merchantability or fitness for a particular purpose and all such warranties are hereby disclaimed.

7. DUTIES AND OBLIGATIONS OF THE TAX PAYER

   1. The Taxpayer shall adhere to all duties and obligations are provided in detail herein-below:
   2. The Taxpayer shall adhere to the following general duties and obligations, at all times:
      1. The Taxpayer agrees not to conceal or misrepresent its identity or particulars or that of its employees, Undersigned Official, GST Authorised Representative, signatories or representatives or tax practitioners, in order to access or use Services.
      2. The Taxpayer acknowledges that it understands that its use of the Services is at its own risk and costs and that the Service Provider provides the Services on an "as is" basis "with all faults" and "as available".
      3. Taxpayer shall be solely responsible for establishing and maintaining data connectivity to JIOGST System, including all costs, operating parameters and all other factors associated therewith. The Taxpayer shall make reasonable efforts to upload the data during the month rather than at the filing date to avoid last minute hurdles / issues.
      4. The Taxpayer shall ensure that all of its computers and information technology systems which may, in any manner, interact with any machines or systems of the Service Provider or which may be responsible for provision of any data or information for the purposes of the Services, are fully secured against any and all viruses, malicious codes, malwares and all other threats, at all times.
      5. Taxpayer shall take all necessary precautions to ensure that any of the machines or systems employed and/or used by the Taxpayer and any data or information shared by the Taxpayer to the Service Provider shall not be responsible for or contribute to any information security breach in the course of its communication to GSTN.
      6. Taxpayer shall be responsible for assumptions and judgments made and correctness of any of the data and /or GST Returns ("GSTRs") submitted by the Taxpayer, using the Services and for the results produced.
      7. Taxpayer shall be responsible to maintain and update the GST rates and in their ERP / accounting systems in order to avoid any error on that account.
   3. The Taxpayer shall adhere to the following duties and obligations vis-à-vis GSTN:
      1. Taxpayer shall be responsible for registration with GSTN in several states as per its business requirements.
      2. GST Authorised Representative shall be taking care activities on day-to-day basis including but not limited to the GSTRs submission and/ or data retrieval for their respective GSTINs, to and from GSTN.
      3. Taxpayer shall be responsible for making payment of any dues towards GST to GSTN directly.
      4. Taxpayer shall be responsible for maintaining tax ledgers or such other ledgers as deemed fit to take care of its tax liability, input tax credit and tax payment.
      5. Taxpayer shall be responsible to provide relevant information, data, working papers, documentation, decisions, consents, declarations, approvals for the observations raised by the GSTN / Government, directly.
   4. The Taxpayer shall adhere to the following duties and obligations vis-à-vis JIOGST Registration and log-in:
      1. Undersigned Official shall be responsible, both for generating the Admin ID of the Taxpayer on the website www.jiogst.com and for executing this Agreement.
      2. Undersigned Official shall be responsible for adding valid GSTIN IDs, Tax Practitioner's IDs and User IDs of GST Authorized Representative as per GSTN records for respective GSTIN IDs, by using the Admin ID.
      3. Undersigned Official shall be responsible for all users and tax practitioners of the Taxpayer with this Agreement and be liable for their acts and usage of Services. Notwithstanding the foregoing, the Taxpayer shall be solely responsible for all the acts, omissions, negligence, misconduct of whatsoever nature of its employees, representatives and tax practitioners, including the Undersigned Official (wherever applicable), at all times.
   5. The Taxpayer shall adhere to the following duties and obligations vis-à-vis data input / upload:
      1. Service Provider may, at the request of the Taxpayer, extend standard APIs for input level integration for seamless connectivity and Taxpayer shall be responsible for consuming such APIs and making modifications in its ERP / accounting system and infrastructure for such integration, if it so desires.
      2. Taxpayer shall be responsible to satisfactorily perform integration testing prior to commencement of the filing by the Taxpayer of the GSTRs through JIOGST System.
      3. Taxpayer shall further be responsible for regular maintenance and upkeep of its ERP / accounting system / integrated system beyond the standard APIs published by the Service Provider for hassle-free, seamless and uninterrupted dataflow to the systems.
      4. Taxpayer shall be responsible for the data input to JIOGST System through upload file or desktop tool and all risks, costs and issues in this regard shall be to its own account. The Taxpayer shall make reasonable efforts to upload input data during the month instead of waiting for the due date, to avoid peak load issues.
      5. It shall be the responsibility of the Taxpayer to input the error-free, duly reconciled data with its books of accounts, into the JIOGST System.
   6. The Taxpayer shall adhere to the following duties and obligations vis-à-vis GSTRs preparation:
      1. In order to maintain the data consistency between ERP / accounting system and the JIOGST System, Service Provider has not made any provision of data editing in the JIOGST System. Taxpayer shall be responsible to "Accept" or "Reject" the input data in the JIOGST System.
      2. Taxpayer shall be responsible to correct errors, if any, identified in the input data in its books of accounts.
      3. Taxpayer shall be responsible to preview various proposed GSTRs based on the input data and satisfy itself about the GSTRs prior to submitting/ filing / committing / sending the same to GSTN. The Taxpayer shall not submit / file / commit / send any GSTRs using our Services if it is not satisfied with the GSTRs being submitted.
   7. The Taxpayer shall adhere to the following duties and obligations vis-à-vis GSTRs submission to GSTN:
      1. GST Authorized Representative shall be responsible for signing off and submitting / filing / committing /sending GSTRs to GSTN. GSTRs signed by other representatives of the Taxpayer shall be invalid and may constitute non-compliance by the Taxpayer.
      2. Taxpayer shall be responsible to confirm the tax computation including the quantum of input tax credit being utilized against the tax liability and payment of the tax liability including challan preparation to the Government.
      3. Taxpayer shall be responsible for using the e-sign services and facilities at JIOGST as mentioned in Section 12.

8. DUTIES AND OBLIGATIONS OF THE SERVICE PROVIDER

   1. The Service Provider shall be facilitating the Taxpayer for filing and retrieving its data/ GSTRs to and from GSTN.
   2. The Services as offered by the Service Provider shall be on "as is where is" basis and as per the scope of work as defined in Section 2.
   3. Service Provider shall not be acting as the Taxpayer or its representative at any point in time during the course of offering Services under this Agreement.
   4. Service Provider is not offering any IT advisory and GST advisory services to the Taxpayer.
   5. Service Provider shall not offer any comments and remarks on the data/ GSTRs being submitted and retrieved to and from GSTN.
   6. All duties and obligations of the Service Provider, as envisaged or contemplated under this Agreement, shall be subject to the limitations expressed in Section 9.

9. LIMITATION OF SERVICES

   1. Services under this Agreement are restricted to the scope of work as provided in Annexure 1 and do not include any services not covered thereunder.
   2. GSTN has not come out with final forms / templates for GSTRs. Any changes in the final version of forms / templates may impact the Services offerings in initial stages / periods.
   3. The JIOGST System is being developed as per current prevailing law of GST. Any subsequent update notified by GSTN may require some lead time for development. In that time, there may be a downtime in the JIOGST System.
   4. The Service Provider makes no warranties (express or implied) or guarantees with respect to the availability of the Services, third party applications, material and/or products offered through the Services or availability on a limited basis or varied availability, depending on region / state or device.
   5. The Service Provider doesn't guarantee the accuracy or timeliness of information available from the Services.
   6. The Service Provider does not undertake the responsibility of updating the Taxpayer with regard to any changes or amendments to any of the legislations. The Taxpayer may intimate any such changes, if noticed, impacting its computations well in advance. Service Provider may attempt, but not guarantee, to do the necessary changes in the JIOGST System in due course of time. It is recommended, that the Taxpayer do not submit / file / commit / send any GST returns using our Services in such a scenario till the changes are implemented.
   7. The Service Provider does not guarantee that the Services will be uninterrupted, timely, secure or error-free or that content loss won't occur, nor does it guarantee any connection to or transmission from computer networks. It shall strive to keep the Services up and running; however, all online services suffer occasional disruptions and outages, and the Service Provider shall not be liable for any disruption or loss that the Taxpayer may suffer as a result. In the event of an outage, the Taxpayer may not be able to retrieve the data that has been stored.

10. EXPLICIT TAXPAYER CONSENT

    1. Taxpayer hereby explicitly provides its consent to the Service Provider to store Taxpayer's Data and GSTRs in its cloud storage for 24 months and after that in archives for 6 years or such other extended period, as required.
    2. Taxpayer hereby explicitly provides its consent to the Service Provider or its authorised representative to use the Taxpayer's data for generating MIS dashboard, analysis, research etc.
    3. Taxpayer hereby explicitly provides its consent to the Service Provider to share the data /GSTRs with the tax practitioners authorised by the Taxpayer, with the counterparties, GSTN and such Government departments or agencies or bodies, from time to time.

11. LIMITATION OF LIABILITY

    1. Service Provider shall not be held responsible or liable for any failure to offer or perform or delay in performing its obligations under this Agreement under any event or circumstances and the Taxpayer shall not be entitled to recover any losses, damages, costs or expenses of whatsoever nature, from the Service Provider. Taxpayer shall compensate to the Service Provider for any damage to the JIOGST System due to any act of the Taxpayer.

12. E-SIGN FACILITIES

    1. The Service Provider may facilitate the provision of e-sign services or facilities in the course of and/or as part of the Services provided under this Agreement. Any and all such e-sign services shall be provided on the explicit understanding that the Taxpayer shall be solely responsible for the usage and/or misuse and/or fraudulent usage of such e-sign services or facilities by the Taxpayer and/or any person authorized by the Taxpayer on its behalf.
    2. Where any claim or action is sought to be brought against the Service Provider or the e-sign facility provider, whether by the Taxpayer or any person authorized by the Taxpayer or any third party placing reliance thereupon, the Taxpayer shall be solely responsible for and liable to defend any and all such claims and save and hold the Service Provider harmless at all times, against any and all such actions, claims, demands, costs, charges and expenses.
    3. The indemnification right as provided in Section 12.2 above shall be available to the Service Provider without prejudice to the rights of the Service Provider to take necessary actions to defend any such claims, actions and proceedings, including the right to compromise, whether for itself or on behalf of the e-sign facility provider.

13. INDEMNITY

    1. Taxpayer hereby agrees and undertakes that it shall at all times indemnify and hold the Service Provider harmless for any loss, claim, damages, costs, expenses including litigation fees incurred and claim made by any third party on the Service Provider including any allegations of intellectual property rights' infringement.
    2. In the event of a third party bringing a claim or action against Service Provider, as a consequence of the usage and/or misuse and/or fraudulent usage of Services under this Agreement by the Taxpayer, the Taxpayer shall defend and / or to assist Service Provider in defending, at the Taxpayer's cost, such claims or actions, either in a legal proceeding or otherwise;

14. PRIVACY OF TAXPAYER DATA

    1. Service Provider collects and uses the data from the Taxpayer, for the purposes of performance of its rights, duties and obligations under this Agreement and/or on the basis of explicit Taxpayer's consent as provided in Section 10 of this Agreement.
    2. The Service Provider shall be entitled to utilise the Taxpayer data in accordance with the privacy policy of the Service Provider available at https://www.jiogst.com/html/privacyPolicy.html, to the extent that such policy is not inconsistent with the consent so obtained by the Service Provider from the Taxpayer. For the avoidance of doubt, in the event of any inconsistency or conflict between the terms of the privacy policy and the explicit Taxpayer's consent provided under this Agreement for use of Taxpayer data, the latter shall prevail.

15. INTELLECTUAL PROPERTY

    1. The intellectual property of the Service Provider in the JIOGST System, the Services and all intellectual property rights (of any nature) including without limitation, the title, interests, name and/or logo in relation to the Services shall, at all times, vest exclusively with the Service Provider.
    2. No intellectual property rights (of any nature) are being transferred by way of this Agreement to the Taxpayer.
    3. Any design, production, marketing/promotional materials, support content and study papers, materials and documents, video contents or advertisement which bears the name, logo and/or trademark of Service Provider, shall only be used for internal consumption by the Taxpayer and not further circulated to anyone.

16. TRANSFER AND ASSIGNMENT

    1. The rights and obligations of the Taxpayer under this Agreement are non-transferable and non-assignable to any party.

17. EXECUTION

    1. This Agreement, along with its annexures and exhibits, shall be deemed to have been executed upon successful creation of Admin ID of the Taxpayer by the Undersigned Official of the Taxpayer on the website www.jiogst.com.
    2. All subsequent User IDs generated from the Admin ID shall be governed with this Agreement only and be the responsibility of the Undersigned Official of the Taxpayer.

18. MODIFICATIONS

    1. This Taxpayer Agreement along with its Annexures may only be varied, amended or modified by the Service Provider from time to time ("Modifications").
    2. Any Modifications shall be intimated to the Taxpayer and shall require the acceptance or rejection thereof, by the Taxpayer through its Admin ID.
    3. The Taxpayer shall not be entitled to avail the Services unless and until the Taxpayer accepts or rejects the Modifications through its Admin ID.
    4. In the event that the Taxpayer rejects any Modifications in terms of Section 17.2, then, this Agreement shall stand terminated between the Parties, with no liability or consequences arising therefrom upon any Party to the other.

19. TERMINATION

    1. The Service Provider shall be entitled to terminate the Services offered under this Agreement forthwith, without any liability to the Service Provider, without further notice to the Taxpayer upon the occurrence of any of the following events:
    2. If the Taxpayer commits a breach of any of the terms and conditions of this Agreement; or
    3. If Taxpayer defaults in making payment in accordance with the term of this Agreement; or
    4. If Taxpayer fails to adhere to data security standards as may be prescribed under this Agreement or may be prescribed by GSTN from time to time; or
    5. If Taxpayer is found involved in fraud or other illegal or unethical activities in relation to any subject matter associated with this Agreement; or
    6. If Taxpayer is found in breach of intellectual property rights or for any other act of wilful misconduct.

20. GOVERNING LAW AND JURISDICTION

    1. This Agreement shall be governed by the laws of India with the exclusive jurisdiction of the Courts at Mumbai.

21. GENERAL

    1. If any term or condition of this Agreement is found to be invalid, void, or for any reason unenforceable by any competent court of law, such term or condition shall be severed from the remainder of this Agreement and such severance shall not affect the validity and enforceability of this Agreement.
    2. Any failure by the Service Provider to exercise or enforce any rights conferred upon it by this Agreement shall not be deemed to be a waiver of any such rights or operate so as to bar the exercise or enforcement thereof at any subsequent time or times.

22. SURVIVAL

    1. The sections 4, 5, 6, 9, 10, 11, 12, 13, 14 and 18 shall survive the termination or expiry of this Agreement.

23. NOTICES

    1. Any notices under this Agreement will be sent by or received only on the email addresses of the Parties as shown herein-below:
    Reliance SMSL Limited
    

    E-mail: ashish.g.saxena@ril.com

    
    Taxpayer
    

    The email address and any other contact details as provided in the application form duly filled by the Taxpayer

Annexure-1

List of Services

Services offered by the Service Provider through JIOGST (www.jiogst.com ) includes but not limited to the following:

1. Multiple input functionalities
2. Maintenance of data validations rules
3. In-built business logic for data segregation
4. Propose GSTRs as per formats specified in GST Act and Rules
5. Taxpayer E-sign services
6. Facilitate return submission to GSTN and automated filing
7. Fetching GSTR-1A and GSTR-2A from GSTN
8. Facilitate reconciliations and mismatches of Invoices and Tax
9. Tax computation and optimisation assistance
10. Data Analysis and Research for best user experience
11. Standard reports and dashboards
12. Multiple GSTINs management in one Admin ID
13. Users management for several employees and tax practitioners
14. Dedicated technical assistance with toll free support
15. Data storage on cloud and archives
16. Audit logs and audit trails
17. Smooth Data Submission and Retrieval
18. ISO 27001:2013 complied platform
19. Secured link and MPLS connectivity between JIOGST >>> GSP >>> GSTN
20. E-mail and SMS notifications and alerts
21. Preparation of payment challan through GSTN
22. Keep on Updating JIOGST as required by GSTN

It is expressly acknowledged that the description as provided herein-above is a broad and generic description. The Service Provider shall be entitled to offer clarity on the description provided hereinabove, including delineation, explanation or qualification to each and every foregoing item of service, from time to time. Any and all such delineation, explanation or qualification, whenever offered in writing by the Service Provider to the Taxpayer or the Tax Practitioner in writing, shall be treated as an integral part of this Agreement.

"I undertake that I am the person authorised by the Taxpayer (referred as "Undersigned Official" in the Agreement) and have read and hereby accept the Terms and Conditions for using JIOGST Services".

Reliance SMSL Limited (SMSL) ("We/JioGST") is committed to protecting the privacy of the users ("You" / "Your" / "Yourself") while you access website located at URL www.jiogst.com or mobile application titled JIOGST ("Platform"). JioGST has provided this privacy policy ("Policy") to familiarize you with the manner in which JioGST uses and discloses your information collected by it.

The terms of the Policy shall govern your use of the Platform. By using this Platform you agree to be bound by the terms and conditions of this Privacy Policy. If at any time You do not agree to the terms of this Privacy Policy, please do not use this Platform. By accessing the services provided by us, You agree to the collection and use of Your data by us in the manner provided in this Privacy Policy.

Your Privacy - Our Commitment
We respect and value Your trust in us and Your privacy is very important to us. Please read this Privacy Policy to learn more about the ways in which we use and protect your personal information.

Policy Updates
Our privacy policy is subject to change at any time without notice. To make sure You are aware of any changes, please review this policy periodically. Such changes shall be effective immediately upon posting of the same to this Platform.

1. Collection of Information

1.1 You can browse the Platform without telling us who You are or revealing any personal information about yourself. You will be required to provide us with certain personal information if you create an account with us. Once You give us your personal information, you are not anonymous to us. Wherever possible, We indicate which fields are required and which fields are optional. You may have the option not to provide information by choosing not to use a particular service or feature on the Platform. We may automatically track certain information about you based upon your behavior on our Platform. This information may include the URL that You just came from (whether this URL is on our Platform or not), which URL You next go to (whether this URL is on our Platform or not), your computer browser information, and your IP address.

1.2 JioGST will collect personal information when You create Your account with JioGST. "Personal Information" i.e., information which could reasonably be used to identify You personally, such as Your name, Email Id, physical address or other relevant personal details and demographic information, such as gender, pin code or similar information. For the purpose of this policy, Your sensitive personal data / information will be considered as a part of your Personal Information, which may include information such as password, financial information (details of bank account, credit card, debit card, or other payment instrument details, tax payment details). If You do not provide Personal Information that is classified as mandatory by JioGST, You may not be able to avail the services offered by JioGST.

1.3 You represent that the information/data you provide from time to time is and shall be correct, current and updated and You have all the rights, permissions and consents to provide such information or data. You confirm that Your provision of the information or data and JioGST's consequent storage, collection, usage, transfer, access or processing of the same shall not be in violation of any third party agreement, laws, judgments, orders or decrees.You must be very careful about any Personal Information that You share with third parties. JioGST will not be liable for the disclosure and dissemination of Your Personal Information by you to third parties, including other users of the Platform.

1.4 As stated above, while You browse the Platform, JioGST may collect "Non-Personal Information" i.e., information that does not identify You or any other individual, and includes session and usage data, log data and aggregate information collected through cookies. Data in cookies may be read to authenticate user sessions or provide other services. JioGST may install cookies or other similar data collection software in your computer system/device for such purpose and You hereby consent to the same.

1.5 You can delete Your account at any time. However, Your information may remain stored in archive on our servers even after the deletion or the termination of Your account.

2. Use of the Information Collected

2.1 We collect only such Personal Information that we believe to be relevant and to provide the Services to you effectively. To the extent we use your personal information for marketing and advertisement to You, we will provide you the ability to opt-out of such uses. You agree that we may use personal information about you to improve our marketing and promotional efforts, to analyse site usage, improve the Platform's content and product offerings, and customize the Platform's content, layout, and services. You agree that we may use your personal information to contact you. We use Your personal information to: resolve disputes troubleshoot problems help promote a safe service collect money measure consumer interest in our products and services, inform You about online and offline offers, products, services, and updates, customize your experience, detect and protect us against error, fraud and other criminal activity enforce our terms and conditions and as otherwise described to you at the time of collection. In our efforts to continually improve our product and service offerings, We collect and analyse demographic and profile data about our users' activity on our Platform. User information is also compiled and analyzed on an aggregated basis. We may identify and use Your IP address to help diagnose problems with our server, and to administer our Platform. Your IP address is also used to identify You and to gather broad demographic information. We will occasionally ask you to complete optional online surveys. These surveys may ask You for contact information and demographic information (like zip code, age, or income level). We use this data to tailor Your experience at our Platform, providing You with content that We think You might be interested in and to display content according to Your preferences.

2.2 JioGST limits the disclosure of Personal Information to an authorized GST Suvidha Service Provider, the Government of India, JioGST's employees, independent contractors, affiliates, consultants, business associates, service providers and distributors, on a need-to-know basis, and only if the disclosure will enable that entity to provide JioGST with business, professional, or technical support or to facilitate the rendering of the Services to You.

2.3 JioGST does not rent, trade or sell Your Personal Information in any manner, except as specified herein or if express consent is sought from you. Your Personal Information will be kept confidential to the maximum possible extent and will be used to support Your relationship with JioGST. The information so provided by You to JioGST or otherwise captured by JioGST may be used for a number of purposes connected with JioGST business operations which may include the following:

• to record, support and facilitate Your use of the Platform;
• to provide You with support services and back-end support for the use of the Platform
• to respond to Your inquiries and fulfill Your requests for information
• to notify You of any new products or services of JioGST and to send You important information regarding the Platform and the Services, changes to any of JioGST's policies and/or other administrative information
• to send You surveys and marketing communications that JioGST believes may be of interest to You
• to help You address your technical problems with respect to the Platform, including by using Your account information for other e-commerce websites/platforms to address technical issues regarding Your account with the Platform
• to conduct internal reviews and data analysis for the Platform / Services
• to enable proper administering of the Platform
• personalizing Your experience while using the Platform / Services; and
• protecting the integrity of the Platform / Services.

2.4 We may use Personal Information to verify whether You are entitled to access and use the Platform and the Services. This Personal Information may also be used to enable JioGST to enhance Your experience of the Platform.

2.5 Further, with respect to Non-Personal Information automatically collected and stored in files, JioGST uses this information to understand and analyze trends, to learn about user behavior on the Platform, and to gather demographic information about the user base as a whole. As Non-Personal Information does not personally identify You, JioGST may use and disclose Non-Personal Information for any purpose.

3. Information We Share

3.1 We do not sell or otherwise disclose personal information about our customers, except as described herein.

3.2 We may share personal information with our other corporate entities and affiliates to help detect and prevent identity theft, fraud and other potentially illegal acts, detect related or multiple accounts to prevent abuse of our services, and to facilitate joint or co-branded services that you request where such services are provided by more than one corporate entity.

3.3 We may disclose personal information if required to do so by law or in the good faith belief that such disclosure is reasonably necessary to respond to subpoenas, court orders, or other legal process. We may disclose personal information to law enforcement offices, third party rights owners, or others in the good faith belief that such disclosure is reasonably necessary to enforce our Terms or Privacy Policy, or protect the rights, property or personal safety of our users.

3.4 We and our affiliates will share / sell some or all of your personal information with another business entity should we (or our assets) plan to merge with, or be acquired by that business entity, or on account of reorganization, amalgamation, restructuring of business. Should such a transaction occur, that other business entity (or the new combined entity) will be required to follow this privacy policy with respect to your personal information.

3.5 We may disclose your Personal Information to our consultants, vendors and contractors who provide various services including, contact information verification, payment processing (if any), customer service, website hosting, data analysis, IT services, and other similar services, under confidentiality restrictions, in order to enable such vendor and service providers to provide the services subscribed to by You.

3.6 As necessary or appropriate, We may share Your information or may preserve any communication by You with JioGST through the Platform or any Service: (a) in any manner permitted under applicable law; (b) to respond to requests from public and government authorities, including public and government authorities outside Your country of residence; (c) to enforce JioGST's terms and conditions; (d) to protect JioGST's rights, privacy, safety or property, and/or that of JioGST's affiliates, You or others; and (e) to allow JioGST to pursue available remedies or limit the damages that JioGST may sustain.

3.7 Your consent to collecting Personal and Non-Personal Information, being part of the terms and conditions through which JioGST provides You with the Services, may be implicit or implied or through course of conduct.

4. Our Service/ Marketing / Promotional / Newsletters mailings

We provide all users with the opportunity to opt-out of receiving non-essential (promotional, marketing-related) communications (inform as IT requirement) from us on behalf of our partners, and from us in general, after setting up an account. You may change Your interests at any time and may opt-in or opt-out of any marketing / promotional / newsletters mailings. You may update Your information and change Your account settings at any time.

We reserve the right to send You certain service related communication, considered to be a part of Your account without offering You the facility to opt-out.

5. Information security

5.1 We work hard to put in place stringent security measures to protect the loss, misuse, and alteration of the information under our control. The secure server software (SSL) encrypts all information You put in before it is sent to us. Whenever You change or access your account information, we offer the use of a secure server. Once Your information is in our possession We adhere to strict security guidelines, protecting it against unauthorized access. Our servers are accessible only to authorized personnel and that Your information is shared with respective personnel on need-to-know basis to complete the transaction and to provide the Services requested by You .

5.2 To prevent unauthorized access, maintain data accuracy, and ensure correct use of information, We will employ reasonable security practices and procedures and current internet security methods and technologies in compliance with Information Technology Act, 2000 and rules made there under. Although We will endeavor to safeguard the confidentiality of Your personally identifiable information, transmissions made by means of the Internet or telecom or other networks cannot be made absolutely secure. By using this Platform You agree that We will have no liability for disclosure of your information due to errors in transmission or unauthorized acts of third parties..

5.3 Your information or data will primarily be stored in electronic form. However, certain data can also be stored in physical form. JioGST may store, collect, process and use your data in countries other than the Republic of India but under full compliance with applicable laws. JioGST may enter into agreement with third parties (in or outside of India) to store Your information or data. These third parties may have their own security standards to safeguard Your information or data and JioGST will on commercial reasonable basis require such third parties to adopt reasonable security standards to safeguard Your information / data.

5.4 JioGST shall not be responsible for any breach of security or for any actions of any third parties that receive Your Personal Information.

5.5 Notwithstanding anything contained in this Policy or elsewhere, JioGST shall be under no liability whatsoever in case of occurrence of a force majeure event, including in case of non-availability of any portion of the Platform and/or Services occasioned by act of God, war, disease, revolution, riot, civil commotion, strike, lockout, flood, fire, failure of any public utility, man-made disaster, infrastructure failure, technology outages, failure of technology integration of partners or any other cause whatsoever, beyond the control of JioGST. Further, in case of a force majeure event, JioGST shall not be liable for any breach of security or loss of data uploaded by You to the Platform.

6. Access, Correction and Deletion

6.1 JioGST provides You with information that JioGST maintains about You. This may be provided to You on request, in case You experience any doubts. You may request access and/or correct the information JioGST has collected from You by contacting JioGST at gstquery@jio.com

7. Jurisdiction

7.1 Any dispute over privacy issues will be subject to this Policy and JioGST's terms and conditions, and the applicable law shall be the law of the Republic of India. Courts in Mumbai alone shall have exclusive jurisdiction to hear disputes arising out of this Policy.Links to Other Sites Our Platform links to other websites that may collect personally identifiable information about you. We are not responsible for the privacy practices or the content of those linked websites.

8. Advertisements

8.1 We use third-party advertising companies to serve ads when you visit our Platform. These companies may use information (not including your name, address, Email Id, or telephone number) about your visits to this Platform and other websites in order to provide advertisements about goods and services of interest to you.

If you have questions or concerns about this Policy, please contact the Grievance Officer of JioGST at gstgrievance@jio.com or the nodal office at

The Grievance Officer,
WS-266,3A,
2'nd floor
Reliance Corporate Park,
Thane Belapur Road,
Ghansoli, Navi Mumbai - 400701