Terms and Conditions

This Terms of Service document including the Privacy Policy ("TOS") is a legal agreement between you, the end user ("You"/"Your"), and RELIANCE SMSL LIMITED ("JioGST") ,the owner of all intellectual property rights in the website and mobile application titled "JioGST" ("Platform") 

The TOS describes the terms on which Reliance offers access to the Platform and the Services (defined below) to all end users. By using this Platform, You are agreeing to these terms and conditions of the Platform, including the Privacy Policy (/html/privacyPolicy.html) and to be legally bound by the same. Reliance may modify the terms of the TOS at any time and shall inform You of the same. You will be deemed to have accepted the revised TOS if You continue to access the Platform after the modifications become effective. If you do not agree to the TOS, You should not use this Platform and should immediately terminate the usage of this Platform. 

1. Intellectual Property Rights; No use of JioGST names or logos

Unless otherwise indicated, the content on this Platform is provided either by us or by any of our relevant associates or affiliates ("JioGST Group"). This Platform and its contents are protected by copyright, trademark, and other applicable laws of the India. We reserve all rights not expressly granted in the TOS with respect to the marks such as "JioGST", "Jio", the Jio logo, the JioGST logo and local language variants of the foregoing trademarks, and certain product names that appear on this Platform (collectively, the "Marks"), which are trademarks / registered trademarks of entities within the JioGST Group. Except as expressly provided in the TOS or as expressly authorized in writing by the relevant trademark owner, you shall not use any of the Marks either alone or in combination with other words or design elements, including, in any press release, advertisement, or other promotional or marketing material or media, whether in written, oral, electronic, visual or any other form.

References to other parties' trademarks on this Platform are for identification purposes only and do not indicate that such parties have approved this Platform or any of its contents. The TOS does not grant You any right to use the trademarks of other parties.

2. Registration

2.1 You may browse the Platform without registering with us. However, to avail certain services and features offered by the Platform (as and when such services and features are offered on the Platform), You will be required to register with us and maintain a JioGST account ("Account") which will require You to furnish to JioGST, certain information and details, including Your name, e-mail id, and any other information deemed necessary by JioGST ("Account Information"). You agree to keep all information updated at all times.

2.2 You shall, at all times, ensure that the Account credentials are kept safe and shall, under no circumstances, whatsoever, allow the Account to be used by any unauthorized individuals. You shall be responsible for maintaining the confidentiality and security of the password and for all activities that occur in and through Your Account. JioGST and its affiliates / partners will not be liable for any harm caused by, or related to the theft of, Your ID, Your disclosure of Your Account Information, or Your authorization to allow another person to access and use the Service using Your Account. However, You may be liable to JioGST and its affiliates / partners for the losses caused to them due to such unauthorized use.

3. Account Dos and Don’ts

3.1 You agree to abide by the following dos and donts for registering and maintaining the security of Your Account.

  • You will create the Account in Your individual capacity only if You are a natural person aged 18 years or above and competent to enter into a valid and binding contract. If You are under the age of eighteen (18) years, Your parent/guardian shall create the account on your behalf and You agree that You and Your parent or legal guardian have reviewed this TOS. Additionally, if required, your parent / legal guardian shall perform or undertake such activities to enter into a legally binding agreement with JioGST, if required by JioGST. If You are the parent or the legal guardian of a minor who creates an Account to avail the Services and thereby accesses the Services, You accept this TOS on the minor’s behalf and agree to be responsible for all use of the minor’s account and the Services available through the account, if any. In accordance with the above, You hereby agree to comply with the terms, conditions, obligations, representations, and warranties set forth in this TOS.
  • You will not provide any false personal information to JioGST.
  • You shall ensure that the Account Information is complete, accurate and up-to-date at all times.
  • You shall not use any other user’s Account Information or log into that user’s Account.
  • You will not share Your password or do anything that might jeopardize the security of Your Account.
  • On completing the registration process, You shall be entitled to access the Platform and avail of the Services.
  • Your Account, ID, and password may not be transferred or sold to another party.

3.2 You agree to immediately notify JioGST of any unauthorized use of Your Account or any other breach of security known to You.

3.3 You grant JioGST the right to disclose to its affiliates / partners / third parties Your Account Information to the extent necessary for the purpose of rendering the Services.

4. Use of the Platform and the Services

4.1 JioGST hereby grants You a non-exclusive, non-transferrable and limited license to access and use the Platform and avail of the Services provided by and through the Platform ("Services"). JioGST retains all rights not expressly granted in the Platform and the Services. JioGST reserves the right to make changes to the functionality or the documentation of the Platform and the provision of Services from time to time.

4.2 You may use the Platform and the Service to view information provided by us pertaining to the Goods and Services Tax ("GST"), to ask us queries pertaining to GST, to view our responses to the same and use any of the features provided by us through the Platform.

4.3 You understand that as the Services will be provided to You via, the internet and data and cellular networks, relevant internet charges and network or data charges, roaming charges, etc., will be applicable for Your use of the internet and the data. You accept responsibility for all such charges that may arise due to Your use of the Platform and the Services.

4.4 JioGST does not guarantee availability of the Platform at all times. JioGST shall use reasonable efforts to make the Services available to You, at all times through the Platform. However, as the Services are provided over the internet, data and cellular networks, the quality and availability of the same may be affected by factors outside JioGST’s control. Therefore, JioGST shall not be liable for non-availability of the Services at any time. JioGST may try and restore access to the Platform and the Services on a best reasonable and commercially viable basis.

4.5 JioGST shall not be liable for any losses, damages or penalties incurred by You on account of the inaccuracy of the information available on the Platform, any changes in the law pertaining to GST which may not be reflected on the Platform, or in connection with any proceedings initiated against You or any claims made and/or proven against You, pertaining to the payment/non-payment of GST.

4.6 JioGST reserves the right to adopt and amend rules for the use of the Platform and the Services at any time, and You shall be required to comply with such rules. You shall also be required to comply with all applicable laws regarding privacy, data storage etc., or any other policy of JioGST, as updated from time to time. JioGST reserves the right to terminate this Agreement and Your access to the Website, without notice, if You commit any breach of this clause.

4.7 You shall use the Services and the Platform strictly in accordance with the TOS and shall not: (i) decompile, disassemble, reverse engineer or attempt to derive the source code of or in any manner decrypt the Platform; (ii) make any modification, adaptation or improvement, enhancement, or derivative work from the Platform or incorporate any portion of the Platform into your own programs or compile any portion of it in combination with your own programs, transfer it for use with another service; (iii) violate any applicable laws or regulations in connection with your access or use of the Services and the Platform; (iv) remove or obscure any proprietary notice (including any notice of copyright or trademark) forming a part of the Platform; (v) use the Platform or Services for any revenue generation endeavor, or any other purpose for which it is not designed or intended; (vi) publish, copy, offer for sale or commercial rental, license or otherwise lend the Platform or the Services to third parties; (vii) use the Platform for data mining, scraping, crawling, redirecting, or for any purpose not in accordance with the TOS; (viii) use the Platform for undertaking any hacking activities like breaching or attempt to breach the security of another user or attempt to gain unauthorized access to any other person’s computer; (ix) derive any confidential information, processes, data or algorithms from the Platform.

4.8 You also expressly agree not to engage in any use or activity that (a) may interrupt, destroy, alter, damage, delay, or limit the functionality or integrity of the Platform or Services including that of, any associated application, hardware, telecommunications or wireless equipment; (b) may manipulate identifiers, or numeric information to disguise the origin of any user, device, material or other information; (c) may interfere with the proper working of the Platform or prevent others from using the Platform; or (d) may delete the copyright and other proprietary rights notices on the Platform.

4.9 You agree that JioGST shall have no liability for, and you agree to defend, indemnify and hold JioGST harmless against, any claims, losses or damages arising out of, or in connection with, your unauthorized use of the Services.

4.10 JioGST reserves the right to suspend or terminate Your access to Your Account/the Platform if You cause any disruption or harm to the Platform or to any third parties, or violate the provisions of the Information Technology Act, 2000, any applicable privacy laws or any of the applicable laws.

5. Indemnification

You agree to indemnify and hold harmless, JioGST, its affiliates, any third party content / networks / infrastructure providers and their respective directors, officers, personnel, contractors and agents, for and against any and all claims, losses, damages, costs and expenses arising out of, or relating to, Your use of the Platform and the Services or Your breach of the TOS or any other restrictions or guidelines provided by JioGST. This indemnification obligation will survive at all times, including, Your use of the Platform and the Services.

6. Termination

6.1 You may terminate Your registration / Account by selecting the ‘Delete’ option in the Platform (in case you are using the mobile application), if You no longer wish to use the Platform. On termination, You will cease to have access any of the Services.

6.2 JioGST reserves the right to terminate Your Account or restrict or prohibit You access to the Platform immediately (a) if JioGST is unable to verify or authenticate Your registration data, email address or other information provided by You, (b) if JioGST believes that Your actions may cause legal liability for You or for JioGST, or all or some of JioGST’s other users, or (c) if JioGST believes You have provided false or misleading registration data or other information, have not updated Your Account Information, have interfered with other users or the administration of the Services, or have violated this TOS or the Privacy Policy.

6.3 Upon termination of this TOS, Your right to access the Account and use the Services shall immediately cease.

7. Disclaimers And Limitations Of Liability

7.1 JIOGST INTENDS TO PROVIDE CERTAIN GOODS AND SERVICES TAX (‘GST’) INFORMATION AND SERVICES AND IS IN THE PROCESS OF EXECUTING NECESSARY CONTRACTS AND AVAILING NECESSARY AUTHORISATIONS TO ENABLE PROVISION OF CERTAIN SERVICES. GIVEN THIS FACT AND PENDING SUCH AUTHORISATIONS BEING GRANTED TO JIOGST, JIOGST IS OFFERING THIS PLATFORM TO EDUCATE USERS IN RELATION TO GST, TO FACILITATE ENQUIRIES AND MAKE NECESSARY ARRANGEMENTS IN PREPARATION FOR GST. THIS PLATFORM IS PROVIDED AS IS, AND WE MAKE NO EXPRESS OR IMPLIED REPRESENTATIONS OR WARRANTIES REGARDING IT OR REGARDING THE INFORMATION DISSEMINATED THROUGH IT. WITHOUT LIMITING THE FOREGOING, WE DO NOT WARRANT THAT THIS PLATFORM WILL BE SECURE, ERROR-FREE, FREE FROM VIRUSES OR MALICIOUS CODE, OR WILL MEET ANY PARTICULAR CRITERIA OF PERFORMANCE OR QUALITY. WE EXPRESSLY DISCLAIM ALL IMPLIED WARRANTIES, INCLUDING, WITHOUT LIMITATION, WARRANTIES OF MERCHANTABILITY, TITLE, AND FITNESS FOR A PARTICULAR PURPOSE, NON-INFRINGEMENT, COMPATIBILITY, SECURITY, AND ACCURACY. YOUR USE OF THIS PLATFORM IS AT YOUR OWN RISK AND YOU ASSUME FULL RESPONSIBILITY AND RISK OF LOSS RESULTING FROM YOUR USAGE, INCLUDING, WITHOUT LIMITATION, WITH RESPECT TO LOSS OF SERVICE OR DATA.

7.2 WE WILL NOT BE LIABLE FOR ANY DIRECT, INDIRECT, SPECIAL, INCIDENTAL, CONSEQUENTIAL, OR PUNITIVE DAMAGES OR ANY OTHER DAMAGES WHATSOEVER, WHETHER IN AN ACTION OF CONTRACT, STATUTE, TORT (INCLUDING, WITHOUT LIMITATION, NEGLIGENCE), OR OTHERWISE, RELATING TO OR ARISING OUT OF THE USE OF THIS PLATFORM, EVEN IF WE KNEW, OR SHOULD HAVE KNOWN, OF THE POSSIBILITY OF SUCH DAMAGES.

7.3 CERTAIN LINKS ON THIS PLATFORM MAY LEAD TO WEBSITES, RESOURCES OR TOOLS MAINTAINED BY THIRD PARTIES OVER WHOM WE HAVE NO CONTROL, INCLUDING, WITHOUT LIMITATION, THOSE MAINTAINED BY OTHER ENTITIES WITHIN THE JIOGST GROUP OR INDIVIDUAL PERSONNEL OF SUCH ENTITIES. WITHOUT LIMITING ANY OF THE FOREGOING, WE MAKE NO EXPRESS OR IMPLIED REPRESENTATIONS OR WARRANTIES WHATSOEVER REGARDING SUCH WEBSITES, RESOURCES AND TOOLS, AND LINKS TO ANY SUCH WEBSITES, RESOURCES AND TOOLS SHOULD NOT BE CONSTRUED AS AN ENDORSEMENT OF THEM OR THEIR CONTENT BY US.

7.4 THE ABOVE DISCLAIMERS AND LIMITATIONS OF LIABILITY SHALL BE APPLICABLE NOT ONLY TO US BUT ALSO TO EACH ENTITY WITHIN THE JIOGST GROUP AND TO OUR AND THEIR RESPECTIVE PERSONNEL. THE ABOVE DISCLAIMERS AND LIMITATIONS OF LIABILITY ARE APPLICABLE TO THE FULLEST EXTENT PERMITTED BY LAW, WHETHER IN CONTRACT, STATUTE, TORT (INCLUDING, WITHOUT LIMITATION, NEGLIGENCE) OR OTHERWISE.

8. Additional Terms

8.1 Severability. If any portion of this TOS is invalid or unenforceable in any jurisdiction, then (i) in that jurisdiction it shall be re-construed to the maximum effect permitted by law in order to effect its intent as nearly as possible, and the remainder of this this TOS shall remain in full force and effect.

8.2 Governing Law. The interpretation, construction and effect of the TOS shall be governed and construed in all respects in accordance with the laws of India. The courts in Mumbai shall have the sole and exclusive jurisdiction to try all the matters, disputes, differences and other issues arising out of/ or in connection with or relating to the TOS and the use thereof, by You.

8.3 Force Majeure. JioGST shall be under any liability to provide the Services 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.

8.4 Waiver. Any failure by JioGST to enforce the TOS, for whatever reason, shall not necessarily be construed as a waiver of any right to do so at any time.

8.5 Entire Agreement. The T&C as amended from time to time, along with the Privacy Policy and other related policies made available from time to time, constitutes the entire agreement and supersedes all prior understandings between the parties relating to the subject matter herein.