The Ultimate Guide of GST Registration

GST is Goods and Services Tax. To bring the whole nation into unified market GST is implemented. Likewise, GST Registration also implemented as a continuous rule implementation. Goods and Services Tax is paid by the customer, but it is remitted to the Government by selling the goods and services which is done as a business. Added to it GST provides revenue for the government. The types of Goods and Services Tax are SGST (State GST), CGST (Central Goods and Services Tax ), IGST (Integrated GST), and UTGST (Union Territory GST).

Seven months after formation of the central government, the new Finance Minister introduced the GST Bill in the Lok Sabha. So we have to understand that the business people add the GST and the consumer who buys the things or consume food has to pay the price and GST. Before the implementation of Goods and Services Tax there were 23 types of tax prevailing. But now it is enough to pay only GST as single tax. There are 40 models in Goods and Services Tax and 120 countries follow GST. In India dual model is followed. So both and centre and state make use of it. It is a game changer in Indian economy. 

Importance of GST

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We know that before implementation of GST Registration there were 23 types of taxes and they were imposed directly or indirectly. Direct tax means we directly pay tax as we get income. Indirect tax means the manufacture and delivery will include tax and we have to pay for it when we consume it. For things like fruits, vegetables, milk, LPG, cooking oil, mineral water, soda, toothpaste, soap and smart phone Goods and Services Tax will be reduced. Tea, TV, AC, Fridge, Chocolate and beauty products will have increased GST.

The cascading effect of tax is reduced because of Goods and Services Tax Registration . It can be explained as, when I manufacture a product, I give tax for 10% and I sell for the retailer. The retailer gives the value as Rs.12, and then you have to pay tax for the rs.12 also. So it is like paying tax over the tax. But in GST, you have to pay the tax only for the value added. So important aspect of Goods and Services Tax is reducing the cascading effect.

GST Calculations

There are slabs which say what are all the products should be given what types of GST. In GST Registration if you 28% of tax means it will be divided as 14% + 14%.  If you are running a business and if the profit is above one crore every month you should pay Goods and Services Tax . If the profit is below one crore you have to pay it once in every three months.

There is still no clear about Goods and Services Tax . Three groups were formed, one is to form legislative Act, other one is to form process and form and the third one is to form the Information Technology. It is destination based tax. Whoever consumes it, will have to pay the tax and the state will take benefit of it.

Where it is applicable

GST Registration is applicable at point of sale. GST is applicable not only in India, but also internationally which is based upon the destination. Also it is applicable within the states of India; we call it as interstate or intrastate. Also ecommerce traders must register and state wise registration is also done. For goods that have continuous supply, on or before date of issue of account statement or payment Goods and Services Tax should be paid. For the services of general cases within 30 days of supply of services GST should be paid. For services of bank and NBFcs within 45 days of supply of services Goods and Services Tax should be paid GST should be paid.

E-commerce operator, agent, service distributors are applicable for GST Registration . Also if the threshold is above 20 lakhs, such registered taxable people should pay Goods and Service Tax. For hill stations it is about Rs.10 lakhs.


TDS is tax deducted at source. It is a mechanism to track transaction of supply of goods and service by making the recipient of supply. The collected tax is revenue to the Government. Department of Central or State Government, an establishment or agencies, local authority and such category of persons as may be notified by Central or State Governments on the recommendation of GST Registration Council. Recipients of goods and services are also called as deductors.

What is Goods and Services Tax registration?

Registered taxable person is allotted in each state or UT having business PAN, PAN based fifteen digits Goods and Services Tax Identification Number (GSTIN). An unregistered vendor cannot charge Goods and Services Tax on invoice. And also a person without GST registration can neither collect. He should be recognised legally. Goods and Services Tax from his neither customer nor claim any input tax credit of GST paid by him.

What is GST filing?

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Goods and Services Tax filing means it is return form which is filled by the authorities of the income tax. With tax identity one can do GST filing. The Network of Goods and Service Tax will store information of all sellers and buyers who are GST registered, combine the submitted details, and maintain registers for future reference. Companies have to file three monthly returns every three months and one annual return in a financial year. Taxpayers can use the template to collate invoice data on a regular basis. The data preparation can be done offline. There are no manual entries and auto filing of return on Goods and Services Tax portal is done.

What is GST return?

Goods and Services Tax return is a document that will contain all the details of your sales, purchases, tax collected on sales (output tax), and (input tax ) which is the tax paid on purchases. There are 4 types of GST return GSTR1, GSTR2, GSTR3 and annual return GSTR9. 

Documents required for Goods and Services Tax registration

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The documents required for GST registration for individual are:

PAN card, Aadhar card, Bank account details, address proof of the office. If it is own office means copy of electricity bill, rented means, NOC from the owner. 

The documents required for LLP are: PAN card, Aadhar card, Bank account details, address proof and registration certificate of LLP.

 In case of private ltd/public limited or OPC the documents required are PAN card, Aadhar card, Bank account details, and address proof of the office. If it is own office means copy of electricity bill, rented means, NOC from the owner and Memorandum of Association (MOA), Article of Association (AOA). For HUF (Hindu Undivided Family) Photos of Karta, address proof (Electricity bill, rent agreement), bank account details, and authorisation letter from Karta. For Trust/ society, proof of constitution of business, PAN and photo of the promotor, Photo of authorised signatory, letter of authorisation and copy of resolution passed by managing committee.

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The procedure for GST registration follows. For new registrar, get into the GST online portal, select the field whether you are a new taxpayer, or Tax Deductor , non- resident taxable person whatever the option is available you may select. Then select state, district, legal name of the business, PAN. Also select email address and mobile number. An OTP is sent, and Captcha is entered. You will get temporary reference number. With this temporary reference number, you may select the registration in Services tab and you may proceed. Various fields like business details, promoters/partners, Authorised signatory, Principal place of Business, additional places of Business, goods and services, bank accounts, state specific information fields are given finally verification is done. Finally you will receive success message.


It is a multistage, comparative and destination-based tax: comprehensive almost all the indirect taxes because it has subsumed. Multi-staged as it is, the Goods and Services Tax is imposed at every step in the production process, goods and service provider.  If you fail to register GST, you will have heavy fines and penalties. So in order to avoid conflict you need to register GST for sure. The efficiency of logistics is improved. Due to Goods and Services Tax implementation, corruption is reduced and the aim is to bring forth the black money from the people. 

We Smartauditor offers GST registration in Trichy, Erode and Salem at affordable cost and less time delay. Our services include all types of Company Registration, Trademark Registration, Patent Registration, Copyright Registration, and other Services. Do you want to Get more services then connect with our customer executives. They will help you to get the best experience.


Copyright registration and its guidelines

A copyright provides protection to original work of the authors, creators. The need of such IPR arises at the time of creation itself. People, who create videos, authors who write can think about copyrights as next step. We recently see some of the movies are delayed because of the registered copyright clash between the story creators and the producers of the movie. So such IPR safeguards the credits and honour of the creator. The ownership Act was introduced in 1957.

The copyright registration in Salem explains if you register the IPR and if you find someone to have a similar copy as you have as in case of first register, you may go for legal proceeding on the other. So it is necessary to register prior as you complete the work. In cinema the cinematography, the autographs are separately saved. Such Intellectual properties can be given based on conditions. Firstly the ideas cannot be copyrighted. Only the expression of ideas can be ownershiped. Such expressions have to be written or printed or recorded on hardware device.

Derivative work

A derivative work adapts or modifies the existing work. ownership may be given for independent work and also for the anthologies. Also copyright registration says that the public domain refers to the work that is not copyrighted. It is the body of knowledge that no one has interest in it. Orphan works is defined as the owner of the work is not located. And also if the owner’s name is missing from the work or if the owner has died. Permission to use the orphan work can be obtained from the competent authority.

The registration gives the economic (rental and lending) and moral rights. Copyright registration in Salem says that License is where the copyright owner allows a third party to use the work on specific terms upon the payment of the fees. Assignment is where the copyright is transferred to another party on contractual basis. Different transfer of rights may be made for the same work. For example an author may permit his or her book to be made into a play. However separate permissions to be obtained to stage play.

Creative Commons in Copyright

Copyright registration in Trichy speaks about Creative commons: Creative commons is non-profit organisation that enables the sharing and use of creativity and knowledge through free legal tools. It provides creator of work ways to authorize specific uses of their work while retaining control over other uses.

Creative Common Licenses do not replace the regular ownership but are along with regular IPR. Copyright registration in Trichy says about Circumvention is that in the widespread use of digital and communication technologies has made it easy for downloading, storing, retrieving, dissemination and reproduction of works.

Digital Millennium Copyright Act

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To prevent unauthorized copying, technology protection measures and Digital Rights Management (DRM) measures can be taken by the right holder by encryption technologies, by a combination of hardware and software. Circumvention of technology is an offensive and is illegal. It is specifically indicated in The Digital Millennium Copyright Act (DCMA). The latest amendments in ownership India are with the compliant in 2012. The Act also includes definition of computer software in its ambit. In India, the Copyright Board a quasi –judicial body under Ministry of Resources Development.

The Journey of Copyright

It was constituted in the year 1958. The Board is entrusted with task of judging disputes pertaining to save. Copyright registration in Trichy Transfer of ownership in many of information and science personnel may be working in academic and research establishments in which findings of the research are being published in scholarly publication when such a thing takes place Ownership can be transferred to the publisher. The ownership subsists of Published work, unpublished work and copyright work. The provision of copies in which copies are provided determines infringement. Whether it is for research and study purposes. Maybe for in-house course materials.

Assignment of ownership educates users regarding Creative Commons, SHERPA/ROMEO. Copyright registration in Erode ensures that Care has to be taken to the material that is being digitised is either out of copyright or that the permission has been obtained. The Indian ownership Act which allows a public library to male three copies for its use. For orphan works, permissions have to be obtained from the ownership board.           

Value of Copyright

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 Copyright registration in Erode says that ownership registration establishes a public record of the ownership holder’s ownership. It enables copyright holders to sue infringers in federal court. If the ownership made within or before 5 years, then some evidence of proof concerning the validity of the copyright should state in the ownership certificate. If registration is made within 3 months of publication of the work or at any time prior to an infringement of the work, the copyright owner is entitled to seek statutory damages and attorney’s fees in federal court. Without registration, only an award of actual damages and profits will be available, and these can be quite difficult to prove.

Readers may have doubt patent gives absolute protection, then why ownership is needed? The answer is patent will exist as long as the product or software or the idea are useful to the mankind. But copyright can be obtained for the expression of the ideas. A person who expresses the idea can get ownership protection for it.


The copyright protection subsists in both source code and object code that the protected against literal copying. The purpose of ownership is to promote learning and progress in intellectual pursuits by encouraging authors to make their works available to the public. Since the ownership protection for abstract ideas would undermine that goal by permitting one author to have a monopoly on the idea itself, the idea is left in the public domain while leaving various expressions to the exclusive exploitation by the authors. The copyright registration says the prompt of getting copyrighted is spreading everywhere so as to obtain maximum benefits. Even if the owner or the author has to get bank loans he should have copyrighted his work. To gain full security for the work and to be inflexible for the competitors copyright is needed.


Secure Your Invention via Patent Registration

Protection or secure Your Invention is all we need to be in a Unique place. A patent is a form of intellectual property rights that will prevent your ideas from being used by others without your concern. In modern usage, the term patent usually refers to the right granted to anyone who invents something new, useful and non-obvious. Let us discuss what are all the various inventions can be patented. Firstly let’s see a mobile app. A mobile app idea can be patented, because mobile app is a component which enables methods of interaction. An invention to be patented means it must be unique and be useful for others. Since the new ideas are helpful in solving the problems of the users they can be patented.

Patent registration in Salem states that there are different types of patent applications. They are: Provisional application and non-provisional application. The provisional application can be defined as common type of patenting an app idea. Generally it was defined as the first approach. You can file without formal patent claim, declaration or any disclosure statement.

Secure Your Ideas- Is there any Benefits?

The benefits are: It grants completely 12 months to develop. It allows you to use the term” patent pending” on the product. It is less expensive to apply when compared to non-provisional application. A non-provisional application must contain descriptive details of the invention and at least one claim the legal bounds of the invention.

Patent registration in Salem the wireless communication is for transmitting and receiving and hence it is useful for the mankind. The global positioning system is patented under the name “Navigation system  using satellites and passive ranging techniques.” GPS became fully operational with 24 satellites in 1995 and nowadays the Google Maps is virtually never out of reach. The Bluetooth is patented under the name “Peer to peer information exchange for mobile communications devices”. This technology almost used in handheld devices like smartphones, LED televisions.

Small example of how its works

 The patent discloses a wireless network with a master unit and a slave unit, the master unit being capable of communicating with the slave unit by means of a virtual frequency hopping channel. Patent registration says that there are about ten patents protecting Bluetooth technology. The third generation wireless mobile telecommunications. The first generation mobile technology was invented for analogue and the second generation for digital but the third generation mobile technology was invented for UMTS (Universal Mobile Telecommunication Systems).

The recent fourth generation which improves video calling, new features of WhatsApp and speed of the mobile phone is also patented. The self-driving car which is recent revolution is also patented under the name Vision system for an autonomous vehicle”. Hundreds of patents for self-driving car technology exist, but the company that broke through the barrier was an Italian machine vision company called VisLab. 

How to protect our Invention internationally?

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A patent registration in Trichy insists that the detailed diagram must be given. And also the system structure demonstrating all software and hardware elements must be given. Also ensure that there is proper synchronisation between the flowcharts. With patent protection your business can work out with new technology which is perfect for distribution. Prioritize patent, identify early, exploits hit t hilt, incentivize development, and keep an eye on the competitors.

A patent registration in Trichy speaks about Patent cooperation treaty. Patent cooperation treaty (PCT) is a cost effective means for protecting inventions internationally. PCT eliminates the need of file separate national or regional application. Upon filing the international patent within 12 months of filing the first patent application with national patent office, an application can set process of obtaining patent in 148 countries simultaneously. It helps national patent office’s relating to inventions through PATENTSCOPE.

The Patents Management Program

 The PATENTSCOPE database is publicly available global patent search system. It is free of charge. It provides access to information of new technologies. It is available in Multilanguage. And also it is user friendly. It is also used for monitoring patenting activity of competitors. These are the concepts explained by Patent registration.

A patent registration in Erode explains about The Patents Management Program is intended to cover the following risks:The loss of the ability by the company to protect employee’s inventions through patents and trade secrets; to cover evidentiary difficulties regarding the identity of the inventors; to cover problems regarding the ownership of the invention; Also to the disclosure of the invention and, as a result, the impossibility of protection under the patent . And  to cover the problems regarding the patentability and plausibility of the invention (insufficiency of description and data showing the ability to solve the technical problem).

Amendments in Patent Registration Rule

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Patent registration says about the recent amendments are made in patent. The first thing is Earlier the applicant had to apply for examination of the patent application to the controller. This way done for administrative convenience of the patent office to deal with those patent applications where the application is serious and  desirous to get patent. After request for examination the application was published to invite oppositions if any from public.

Recently the Intellectual Property litigators are navigating the COVID-19 shutdown. Companies need to wait for litigation delays to pass or look into the options for conducting proceedings virtually or remotely. Patent registration says another very important change is that it specifies what are the inventions cannot be patented. And also the chemicals, bio technology, food processing, drugs  and pharmaceuticals. Earlier the processes were only patented. Thus any medicine could be prepared by different process without any infringement. But now once product patent regime is in force one cannot make the patented product at all.

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A patent for an invention is granted by the government to the applicant, and gives him the right for a limited period to stop others from making, using or selling the invention without permission. Thus patent registration is often considered as high profile activity. Earlier it was often thought that only scientists and researchers would invent and get the right of patent. But nowadays it is possible to get patent rights for any of the students or a person who can think extraordinarily with skilled guide can invent and get the rights of the patent. The laws also assist you in achieving your goal.

Design Registration

Design Registration- The Intellectual Property

     Design has some Top importance to attract the attention of the people. People love t see visuas. So the designing is very important which the first step of manufacture of the product is. The registration and protection of designs in India is administered by the Designs Act, 2000 and corresponding Designs Rules, 2001 which came into force on 11th May 2001 repealing the earlier Act of 1911. The Design Rules, 2001 was further amended by Designs (Amendment) Rules 2008 and Designs (Amendment) Rules 2014. Design registration in Salem states that the last amendment in Designs Rules came in to force from 30th December, 2014, which incorporates a new category of applicant as small entity in addition to natural person and other than small entity.

External aspects of Design & its Top importance

The design Act protects external aspects of design of the article and not the technical and functional properties of the product. There are two types of Design applications. They are: Ordinary application and conventional application. In ordinary application can be defined as a first application made for a design without claiming priority from any application. The conventional application can be defined as an application filed that claims priority based on a convention application. To get the convention status, an applicant should file the application within six months from the date of first filing.

Is the Design Registration mandatory?

Design registration gives the conditions. It should be new or original. Design means it must be created for the first time and it is design does not resemble the existing one, It has not been disclosed to the public. It does not comprise of any scandalous or obscene matter. It is not contrary to public order or morality. The following are not registrable: Books jackets, calendar, and certificate forms documents. Dress making, patterns, greeting cards, leaflets, maps and plan cards, post cards, stamps, medals, label, token, cards and cartoons. Design protection for mechanical connectors is excluded in most cases. However, elements of modular systems, such as building blocks for construction toys can, however, be protected as a design. A proprietor or the legal representative or the assignee can apply separately or jointly for the registration of a design.

Top importance of Design Act in Visual Appearance

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Design registration in Salem also says that publication is not defined in the Design act. The publication occurs in two ways Print and prior use. Courts express publication as something which is not a secret. It is distinctive.  Perquisite for design registration is distinct and if the design is not significantly distinguishable. Design registration in Erode explains with an example; you have to design back pouch for the cell phone. The features you have to think are: it should be anti-slip, it should fit to the size of the phone (not too loose or to tight), it should have the holes in the required place like in the camera part, or the finger print portion, or in the speaker area. The pouch may have different captivating design. And the material quality of the pouch must good. These are the things to be considered for designing a pouch.

Some Imperative Things

Design registration in Erode states that the registration of design is valid for 10 years and followed for another 5 years for renewal. After expiry it cannot be re-registered. There is no provision for advertisement or publication of design before registration. The registration of design confers exclusive right to the design. It is one of the intellectual property rights so any one registered upon this IPR shall be granted rights and if any infringement takes place he can sue on the infringer. Design registration explains the following procedure.


The procedure includes submitting two copies of six images of the article (front, rear, top, bottom, left side, right side and the perspective side). The name and address of the applicant, and the applicant has to mention whether he is an individual or company, required fee, the class in which design has to be registered and brief statement which says the novelty of the design. The registration of designs cannot simply be used or copied. Registration gives you the option to get a return on high-value investments. To check the status of Design application Status first you have to give the application number. And then you have to enter the captcha code. Then you have to click upon show status. The status is thus shown when above said is done.

Infringement activities in a Design Registration

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Design registration in Trichy says that like trademarks, designs too are also susceptible to infringement mostly along the lines of passing off. It is an illegal act to make use of a registered design, or a fraudulent or obvious imitation of a registered design, without authorization from the registered owner of such design.

Design registration in Trichy says that in case of such an infringement, the registered owner may file a suit to recover a nominal sum as damages from the infringer, and also ask that the infringement stop taking place. In order to ascertain infringement, the Court or any adjudicatory body need not directly compare the two articles, but look at them from the point of view of the average customer and see if the two are causing an obvious confusion in the minds of the consumer.

At Last- Conclusion

Design registration in Trichy explains the “Piracy of Design”: Piracy of design means application of a design or its imitation to the article belonging to class of article in which design has been registered. The person acting in contravention of above is liable to pay damages also injunction cab asked through court. Thus the purpose of the design registration is to see that the artisan or creator or originator of the design having aesthetic look is not deprived of his reward of applying it to his goods. Once the design is registered it gives the legal right to take action against the infringer and stop piracy of the design. When the design is created in novel method he can apply to the design to the article. This form of Intellectual property protection is rendered because it is swift, procedurally simple and easy to obtain.

Trademark Registration

The power of Trademark

In day to day life we speak about trademark. For example you go for the shop and say to the shopkeeper whether the rice he gave you yesterday was available. He would be confused which brand of rice. Then you would say what brand name of rice like ‘raja mark’ like that. So safeguarding the brand name, logo is called trademark registration. It was formerly began in 1889, Indian Merchandise Act. Section 2M says that mark indicates the label, ticket, name, signature, and word, and letter, numeral. Even you may call the packaging material. Section 2Z (b) says that trademark means that mark capable of being represented graphically and which is capable of distinguished goods and services from one person and those of others may include shape of goods and their packaging. Trademark registration in Salem says that the names suggested for trademark must be suggestive.

Importance of Trademark

Some names can never be taken into account. It says if the name is incapable of distinguishing from others. Then words that are descriptive for example taste, smells good such things can never be taken into account. The name should not be confusing or deceiving the people. Then the name should not belong to any religion and it should not be obscene or scandalous. Certain trade mark names are prohibited. For example name like ‘Mahatma Gandhi’. If it is identical or if the name prevented by virtue of any law cannot be used. Trademark registration in Salem says about the passing off concept is used where one person uses another ones goods as yours and using for commercial purposes. If anyone produces a product similar to the existing product and sells it locally then it is called passing off. So it damages the reputation and the damages can be claimed.

TM Infringement

The damages, injection and sharing the profit are the three remedies for the infringement of trademark. Anton pillar order can be given in it is described as when the owner finds that infringer is producing dubious product and selling; and when notice is given before taking the action the infringer would run away. So the owner decides to issue Anton pillar order so that in person the infringer is caught red handed by the owner rather than wasting the time in producing court notice to the infringer. Also Trademark registration says about Mareva injunction is produced so as to freeze the assets of the infringer. Interlocutory injunction is the injunction produced as ex-parte.


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Trademark registration in Trichy gives the functions. It identifies goods and services and its origin. It guarantees its unchanged quality. It advertises its goods and services. Trademark Registration provides:
Prima-facie evidence of ownership of the trademark.
Important asset for your business or company and contributes to the goodwill generated.
Gives you stronger enforceable rights to prevent others from using the trademark in connection with the goods or services for which it is registered.
Trademark registration in Trichy says that “Trademarks” can be sold, licensed or assigned.
 Registration usually covers the whole of India.

 The recent Trademark rule 2017 says that sound marks can be registered as trademark. It should be submitted in mp3 format and the sound must play for 30 second. Such applications should be submitted in Form TM-A with sound in MP3 format. The 3D mark is also registrable. This should also be submitted on Form TM-A.

The E-filing is promoted. As an improvement the filing can be done with the cause of going paperless. The new rule avails separate fee structure for start -up, individual’s small enterprise and others.       Trademark registration says that the process of application can be expeditiously done. By paying additional amount. The hearing can be done by video conferencing. The hearing in case of objections can be done through video and audio communication. This increases efficiency and it is also time consuming. Number of forms is cut down from 75 to 8 forms. The application, objections and rectification can be done in one form. The E-service of documents available for trademark registration. Also a person cannot do more than two adjournments. Hence the number adjournments are reduced.

Madrid protocol

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Trademark registration in Erode tells that The Madrid protocol is for international registration of trademarks. India has joined Madrid protocol with effect from 08 July 2013. At present there are 91 countries in Madrid protocol. In order to file an international application under the Madrid protocol, there should be a corresponding trademark application filed in India for the same mark in exactly the same classes. An international registration under Madrid protocol is however dependent on the corresponding Indian application for a period of five years from the date of international application. If you wish to obtain registration in a country which is not a member of the Madrid protocol, separate national trademark application has to be filed directly in the respective country.

Madrid is all about

Trademark registration in Erode gives the advantages of filing an International Application under Madrid protocol are
 lower costs and fees payable as compared to individual foreign filings,
managing renewals, change in address, change in ownership is easier and more cost-effective
Additional countries may be designated at a later stage. And also the process is less time-consuming. Any change in the details of the right holder name or address can be changed by sending one single document to the International Bureau and no efforts have to be made at every national office.

Trademark registration states that a trademark denotes a visionary symbol that can be anything from words, machines, devices, labels to numerical that are often used in business for characterizing goods or services that are similar to other goods or services manufactured by opposite and rival companies. Trademark Registration serves as an asset that is intangible or even enjoys the status of intellectual property for the business for acting as a shield in protecting the investment of the company in the branding process and symbol. So it must be registered so as to attain all the credit and reputation for a company to withstand in market for long years.