Tearms & Conditions

The Application “ MERAGST” is provided by Mr. Saket Kumar S/o Sagar Mal , aged 28 years having the Pan NO.AKFPT0673D and works as Proprietor in his own firm named Saket Tiwari & Co. having registered office at 4027-28,Jash Textile Market,Ring Road,Surat-395002

MERAGST agrees to provide the User with the Facility/Services of finalizing their books and filing returns for their business enterprises, subject to the terms of use stated herein and on every time the User accesses or uses, it shall be deemed that the user is in agreement to these terms & Conditions and privacy policy.

The Services of this Application is offered to the User, conditioned upon the User's acceptance without any modification of this Agreement. The User acknowledges that, from time to time, it may be necessary for us to update or revise the provisions of the Agreement. By signing up for the Services and accepting this Agreement, the User agrees that we may change the terms of the Agreement in its sole and absolute discretion without specific notice to User. If User does not agree to the changes implemented, the User's sole and exclusive remedy will be to cancel User's subscription/registration on the Application. Unless explicitly stated otherwise, any new features or products that change, augment the current Services shall be subject to this Agreement.

The User's access to and use of the Services is further subject to the Privacy Policy which is available on the Play Store and is incorporated by reference herein. We reserves the right to update the Terms & Conditions on the Site at its discretion at any time without prior notice. Any change or modification to the Terms will be effective from the date of such update on the Store. Your continued use of the Application following the modifications to the Terms will be constituted as your acceptance of the modified Provisions. You should review these Terms of Use frequently when you access this Application.

DEFINITIONS

The following terms used in the Terms and Conditions, if in Capitalized form, shall mean as defined as follows:

The term “Account” denotes and includes the account of the user created on the
Application to access all the features and services of the same.
The term “Application” denotes and includes the desktop/mobile version of
“MERAGST” .
The term “Applicable Law” denotes and includes any act, law, regulation, sub-ordinate legislation, ordinance, rule, verdict, rule of law, order (interim or final), writ, decree, permission, Authorizations, approval, directive, circular guideline, policy, requirement, code of practice or guidance note, or other governmental, regulatory, statutory, administrative restriction or any similar form of decision, or determination by, or any interpretation or administration of any of the foregoing by, any statutory or regulatory authority or government agency or any other authority of India having jurisdiction over the subject matter of this Agreement.
The term “Charges” denotes and includes the amount of money to be paid
annually/monthly/periodically or as per the subscription/registration plans given under the Application in accordance to the Terms & Conditions.
The term “Confidential Information “ denotes and includes all information that is not in the public domain, in spoken, printed, electronic or any other form or medium, relating directly or indirectly to, the assets, business processes, practices, methods, policies, subscription plans, publications, documents, research, operations, services, strategies, techniques, agreements, contracts, terms of agreements, transactions, potential transactions, negotiations, pending negotiations, know-how, trade secrets, computer programs, computer software, applications, operating systems, software design, web design, work-in-process, databases, manuals, records and reports, articles, systems, material, sources of material, supplier identity and information, vendor identity and information, User identity and information, financial information, results, accounting information, accounting records, legal information, marketing information, advertising information, pricing information, credit information, developments, internal controls, security procedures, graphics, drawings, sketches, sales information, costs, formulae, product plans, designs, ideas, inventions, original works of authorship, discoveries and specifications, of Company and/or affiliates or their respective businesses, or any existing or prospective User, supplier, investor or other associated third party, or of any other person or entity that has entrusted information to Company in confidence.
The term “ Content” means and denotes all the graphics, photographs, images, document layouts, artwork, text, fonts, music, software tools, and other information contained or written on this Website.
The term “Data” shall denote and include any information uploaded, shared , distributed, published or transmitted by the User on the platform of MERAGST includes the details provided by the User for the creating the account and in order to avail the said services according to the specifications as stated herein. It shall be inclusive of but not limited to the mobile number, e-mail address, username, GST No., Business/Partnership Name, Registration No. , Pan No., postal/registered address of the enterprise, documents and such other particulars and/or information as may be required by Application on initial registration and any further requirements as per law.
The term “Document” shall denote and include all the official documents, ID’s, GST
Certificate, Papers and credential, billing, Challan, pdfs, excel sheets ,etc which will
support the Data uploaded by the User for verification purposes by MERAGST.
The term “Business Enterprises” shall denotes and include company/partnership firm/Limited Liability Partnership/ firm/ Joint Venture/ Shop/ Store/ AOP/BOI/ HUF or any other legal entity which is owned/ affiliated with / associated/ authorize person/ employed under and/or co-owned by the User who created the Account for the Same having GST number.
The term “User” denotes any person who accesses the Application or avails
Services of the company for the purposes of creating/generating/uploading and filing information/returns via the Application as given under the agreement.
The term “Government Authority” denotes and includes any government, any
state or other political subdivision thereof, any entity exercising executive, legislative, judicial, regulatory or administrative functions of or pertaining to government, or any other government authority, agency, department, board, commission or instrumentality or any political subdivision thereof, and any court, tribunal or arbitrator(s) of competent jurisdiction, and, any Government or non-Government self-regulatory organization, agency or authority; having jurisdiction over the Agreement and the Services contemplated under the Agreement.
The term “Intellectual Property” denotes and includes patents, inventions,
know how, trade secrets, trademarks, service marks, designs, tools, devices, models, methods, procedures, processes, systems, principles, algorithms, works of authorship, flowcharts, drawings, and other confidential and proprietary information, data, documents, instruction manuals, records, memoranda, notes, user guides, ideas, concepts, information, materials, discoveries, developments, and other copyrightable works, and techniques in either printed or machine-readable form, whether or not copyrightable or patentable, each of which is not in the public domain or would by its very nature fall within public domain.
The term “Intellectual Property Rights” denotes and include all rules and
regulations in accordance with (a) all right, title, and interest under including but not limited to patent, trademark, copyright under the Patents Act, 1970, Trademarks Act, 1999 and Copyright Act, 1957 respectively; any statute or under common law including patent rights; copyrights including moral rights; and any similar rights in respect of Intellectual Property, anywhere in the world, whether negotiable or not; (b) any licenses, permissions and grants in connection therewith; (c) applications for any of the foregoing and the right to apply for them in any part of the world; (d) right to obtain and hold appropriate registrations in Intellectual Property; (e) all extensions and renewals thereof; (f) causes of action in the past, present or future, related thereto including the rights to damages and profits, due or accrued, arising out of past, present or future infringements or violations thereof and the right to sue for and recover the same; (g) any Confidential
Information.
The term “Provisions” shall denote and include the clauses/ conditions set herein
this T&C.
The term “Registration Fees” denotes the charges to be paid at the time of
creating the Account on the MERAGST.
The term “Services” shall mean and denote the services given by the Application
to the Users in accordance with the terms of this Agreement.
The term “T&C “ shall denote and include the set Terms and conditions for the
Application.

INTERPRETATION

This provision states that unless the context otherwise requires or a contrary indication appears:

Reference to any legislation or law shall include references to any such legislation or law as it may from time to time be amended, supplemented or re-enacted, and any reference to a statutory provision shall include any subordinate legislation made from time to time under that provision.
Any reference in this accord to a person includes any individual, corporation,
partnership, unincorporated organization or governmental agency and shall include their respective successors and permitted assignees and in case of an individual shall include his legal representatives, administrators, executors and heirs and in case of a trust shall include the trustee or the trustees for the time being.
Headings to Sections and Clauses are for ease of reference only and shall be ignored in the construction of the relevant Sections and Clauses.
The singular includes the plural and vice versa and words such “he” or “him” include all genders.
The words ‘other’ or ‘otherwise’ and ‘whatsoever’ will not be construed ejusdem generis or be construed as any limitation upon the generality of any preceding words or matters specifically referred to.

ACCEPTANCE OF THE TERMS & CONDITIONS

The User agrees that the User shall be bound by these T&C by accessing the Application, or by otherwise availing of the Services from MERAGST . Provided that, if the User does not wish to conform to these Terms and Conditions, the User shall not open an account for availing of the Services or using the MERAGST.
For the User’s use of the MeraGST Services, MeraGST grants the User a limited, non- exclusive, non-transferable right to install and / or use the MeraGST Applications. However, the User shall not copy the MeraGST or any of its components.

SERVICES

The MeraGST Application provides the Users easy way of Filing their GST returns. The Application will collect all the invoices, sales/purchases bills, Excel Sheet in Softcopy and help in calculating the figures of their GST tax and Filing GST returns and Reconciliation of GST returns with portal time to time. It will then help in filing Returns under the Goods and Service Tax Act , 2017 in accordance with the provision set or as per the new provisions which ma/may not be applicable in future .

CONDITIONS FOR USE

By agreeing to these T&C, a User represents that the User is at least the age of majority i.e. 18 years, and is competent to contract. Additionally also, where the User is registering on behalf of, and is the authorized representative of, a company, partnership or any other legal entity, such User shall be duly authorized by such entity and is permitted under Applicable Laws to accept these T&C. The User represents and warrants that the User has the full power and authority to accept the T&C, access the MERAGST Application and use the Services provided by MERAGST, under these Terms &mConditions and that these Terms & Conditions are binding upon the User and enforceable in accordance with their provisions. All Services by MERAGST are governed by these Terms & Conditions. Where the Services are availed by a company, partnership or any
other legal entity, the User represents and warrants that the entity has the full power and authority to accept the Terms & Conditions, and such Terms & Conditions shall bind such company, partnership or any other legal entity, as applicable.
In case MERAGST alters or amends the eligibility criteria to be registered for receiving the Services and the User no longer complies with the new eligibility criteria, as determined by MERAGST in its sole discretion, the User accepts that MERAGST may restrict or suspend the access to the Services without any liability for MERAGST. The User is solely responsible for ensuring that the User are in compliance with these Terms & Conditions.
Please note that the Application, will be also subject to the Additional terms of use of the Software, as applicable.
The User agrees that the User shall, as required or instructed by MERAGST, update the Application and / or any device to operate the same, as may be instructed by MERAGST.
The User shall co-operate with MERAGST and its officers, representatives, directors and agents and render assistance to the same, to enable and provide the Services.
The User shall ensure that there are proper security measures at its respective desktop, mobile device or other device used to access the MERAGST Applications to prevent any hacking and the User accepts all liabilities with respect to any compromise or unauthorized use or disclosure or access to such information.

AVAILABILITY OF THE SERVICES

The User may not use the Services of the Application for any illegal or unauthorized purpose nor may the User, in the use of same, violate any Applicable Laws (including but not limited to copyright laws). MERAGST reserves the right to refuse or discontinue the Services to anyone for any reason at any time.
The User agrees and understands that certain features and services on the MERAGST Application are paid only and can be accessed on payment of Charges. For accessing such paid only features and services, the User agrees and undertakes to pay the said Charges, as displayed on the Application. The User agrees and accepts that MERAGST has arrangements with authorized affiliates, banks, financial institutions and payment processors for the collection of the Charges and the User shall strictly adhere to the terms of such authorized affiliates, banks, financial institutions and payment processors with
respect to the payment of Charges. In case MERAGST or its authorized affiliates, banks, financial institutions and payment processors are unable to collect the Charges from the User for any reason whatsoever, including, without limitation, on account of any technical malfunction, the User agrees and undertakes to promptly pay the Charges to MERAGST or its authorized affiliates, banks, financial institutions and payment processors. In case of the non-payment of the Charges, MERAGST reserves the right to discontinue the paid only Services and/or restrict the User’s access to the paid only features and services on Applications.
The Charges for the Services provided by MERAGST, as displayed on the Application, are subject to change. MERAGST reserves the right to modify the Charges at any time with a notification to the User. In case of the User’s continued use of the MERAGST Applications, it shall be deemed that the User has accepted such revised Charges.
The User agrees to promptly update the User’s account and other information required by MERAGST, including the User’s email address, mobile number, personal details, and details of a User’s payment instrument, in connection with the provision of the Services. The User undertakes to provide all such information, documents, and data as may be required or instructed by MERAGST for the use of the Services.
The User will be required to setup an account with MERAGST on the use of the Services. The User will be required to provide personal details, login information, a
password and other information required by MERAGST in connection with the setup of the account. In case of any inaccuracy or material omission in the information provided by the User to MERAGST, MERAGST reserves the right to discontinue provision of the Services or prevent the User’s right to access the Application.
The User hereby grants MERAGST the right to access all information, data and details stored or available on the Software, including, without limitation, any Confidential Information, that is required or necessary for MERAGST for the provision of the Services. The User agrees and accepts that MERAGST may store, transfer, process and utilize the information, data and details of the User, including, without limitation, any Confidential Information, in connection with the provision of Services, including without limitation, store such information, data and details in the servers of MERAGST.

RESTRICTIONS ON THE USE

MERAGST provides the Applications for use by the Users for availing the Services that are provided by them and is stated herein. The User agrees that the User shall not use the MERAGST Application or the Services in any manner inconsistent with these Terms & Conditions, the terms and conditions of the Software Providers, or in breach of Applicable Laws.
The availability of the MERAGST Application & the Services is subject to the
maintenance of an active computer / mobile phone, electricity, internet connection and other utilities or infrastructure, as may be necessary. The User is solely responsible for all liability arising from the unavailability of the MERAGST Application and/ or the Services due to a deficient or defective computer / mobile handset or the internet service provider not being able to support the Application or the lack of an electricity connection or any other utility or infrastructure which prevents the use of the application, or the availability of the Services.
The User shall be solely responsible for the confidentiality, safety and security of the user account opened by the User. The User shall be the sole owner of the password and shall be responsible for the consequences arising out of disclosure of the password and/or the unauthorized use of User’s account. In case the password is lost or misplaced, the User shall promptly inform MERAGST. In case the username and the password associated with the User’s account is lost/stolen/misplaced/hacked/no longer in the User’s control, MERAGST will upon receipt of such information block the relevant account.
The User shall not, directly or indirectly, attempt to exceed the scope of authorized
access to the MERAGST Application, account information or solicit passwords and/or transfer any part of the account to any third party.
The User shall not circumvent or disable any digital rights management, usage rules, or other security features of the Application; remove, alter, or obscure any proprietary notices (including copyright notices); and not use the Application in a manner that threatens the integrity, performance, or availability of the MERAGST Application.
Without limiting the foregoing, the User agrees that the User shall not use the
MERAGST Application or the Services to undertake any of the following actions or to display, upload, modify, publish, distribute, disseminate, transmit, update or share any information that:
- is grossly harmful, harassing, blasphemous defamatory, obscene,
  pornographic, paedophilic, libellous, invasive of another's privacy, hateful,
  or racially, ethnically objectionable, disparaging, relating or encouraging
  money laundering or gambling, or otherwise unlawful in any manner
  whatsoever;
- infringes any patent, trademark, copyright or other proprietary rights;
- contains viruses, corrupted files, or any other similar software or programs
  that is designed to interrupt, destroy or that may limit the functionality of
  any computer source or that may damage or adversely affect the operation
  of another person's computer, its web-sites, any software or hardware, or
  telecommunications equipment;
- is in the nature of promotional services, products, surveys, contests,
  pyramid schemes, spam, unsolicited advertising or promotional materials,
  or chain letters;
- falsifies or deletes any author attributions, legal or other proper notices or
  proprietary designations or labels of the origin or the source of software or
  other material;
- violates any law for the time being in force;
- belongs to another Person to which the User does not have any right to;
- interferes with or disrupts the MERAGST Application ,websites, servers,
  or networks;
- impersonate any other person;
- harms minors in any way;
- forges headers or manipulates identifiers or other data in order to disguise
  the origin of any content transmitted through its websites or to manipulate
  the User’s presence on its websites;
- engages in any illegal activities;
- defame MERAGST, the Software Providers, and their employees, officers,
  directors, agents, partners and service providers, including without
  limitation, by posting any defamatory content on any social media;
- threatens the unity, integrity, defence, security or sovereignty of India,
  friendly relations with foreign states, or public order, or causes incitement
  to the commission of any cognizable offence, or prevents the investigation
  of any offence or insults any other nation.
The User shall not attempt to or engage in any activity that may:
- reverse engineer, decompile or otherwise extract the source code related to the
  MERAGST Application or the Software or any part thereof, unless it is expressly
  permitted by MERAGST to the User in writing or is required by the Applicable
  Law;
- use any robot, spider, retrieval platform, or other device to retrieve or index any
  portion of the MERAGST Application, Software or content thereof;
- collect information about other Users for any illegal or unlawful purpose;
- create any User accounts by automated means or under false or fraudulent
  pretenses for using the MERAGST Application;
- transmit any viruses, worms, defects, trojan horses, or any items of a destructive
  nature through the MERAGST Application;
- use the MERAGST Application in any manner that could damage, disable,
  overburden, or impair, or undertake any action which is harmful or potentially
  harmful to, any of the servers, networks, computer systems or resources
  connected to any of the servers connected, directly or indirectly or interfere with
  any other third party Person's use and enjoyment of the Application;
- carry out any denial of service or any other harmful attacks on the
  MERAGST Application or; disrupt or place unreasonable burdens or excessive
  loads on, or interfere with or attempt to make, or attempt any unauthorized accessto the MERAGST Application or any part of it or any other User of the same;
The User shall not use the MERAGST Application or the Services for any purpose that might be construed as contrary or repugnant to any applicable law, regulation, guideline, judicial dicta, or public policy or for any purpose that might negatively prejudice the goodwill of MERAGST or violate the Terms & Conditions.
The User agrees and accepts that MERAGST shall not and is not required to mediate or resolve any dispute or disagreement between User and customers.

MERAGST’S RIGHTS

MERAGST reserves the right to suspend/discontinue the Application, Services and any other products/services to the User and/or to sever its relationship with the User, at any time, for any cause, including, but not limited, to the following:

For any suspected violation of the rules, regulations, orders, directions,
notifications, laws, statutes, from time to time or for any violation of the terms
and conditions mentioned in these Terms & Conditions.
For any suspected discrepancy in the particular(s), documentation or information
provided by the User;
To combat potential fraud, sabotage, wilful destruction, threat to national security,
for any other force majeure reasons etc.;
If the same is due to technical failure, modification, upgradation, variation,
relocation, repair, and/or maintenance due to any emergency or for any technical
reasons;
If the same is due to any transmission deficiencies caused by topographical and
geographical constraints/limitations;
If the User does not have the control over the User’s login details and password or
the User’s account is compromised in any other manner;
If the User indulges in any abusive or aggressive or threatening behavior or any
act or any intimidation or harassment of any kind (be it verbal or physical or
written) against any employee / representative / agent of MERAGST or any other
User;
If MERAGST believes, in its reasonable opinion, that cessation/
suspension is necessary.

ACCURACY OF INFORMATION

MERAGST is not responsible if information made available on the MERAGST
Application (including any information in relation to the Services) is not accurate,
complete or current. The material on the Application and Store is provided for general information only and should not be relied upon or used as the sole basis for making decisions without consulting, primary, more accurate, more complete or more timely sources of information. Any reliance on the material on this MERAGST Application (including any information in relation to the Products/Services) is at the User’s own risk.
The Application may contain certain historical information. Historical information,
necessarily, is not current and is provided for the User’s reference only. MERAGST
reserves the right to modify the contents of the same at any time, the User agrees that it is the User’s responsibility to monitor changes to the Application s or any other information provided in connection with the Services.
The MERAGST Application undertakes no obligation to update, amend or clarify
information on the Application or on any related website, or in relation to the Services, including without limitation, pricing information, except as required by Applicable Laws. No specified update or refresh date applied in the Application or on any related website,mshould be taken to indicate that all information in the MERAGST or on any related website has been modified or updated.

WARRANTIES

No warranty of any kind, implied, express or statutory, including but not limited
to the warranties of non-infringement of third party rights, title, merchantability,
satisfactory quality or fitness for a particular purpose, is given in conjunction with
MERAGST Application or any data/content, including without limitation, the Services. While MERAGST may apply such technology as it deems fit to ensure the security of and prevent unauthorised access to its products/services, it does not warrant that products/services or any content/data will be provided uninterrupted or free from errors or that any identified defect will be immediately corrected. Further, no warranty is given that products/services or any data/content are free from any computer virus or other malicious, destructive or corrupting code, agent, program or macros.
The User acknowledges that he/she has not solely relied on any
representation/warranty made by MERAGST or its service providers, subcontractors or agents and has made independent assessment of MERAGST’s Application/services. It is the User’s responsibility to evaluate the accuracy, completeness and usefulness of all opinions, advice, services, merchandise and other information provided through the MERAGST Application or on the Internet generally.

EXCLUSIONS OF LIABILITY

Notwithstanding anything to the contrary MERAGST, its successors, agents,
assigns, and each of their directors, officers, employees, associates, agents, and
representatives shall in no event be liable to the User or any other Person for:
- any indirect, incidental, special, consequential, punitive or economic loss, expense or damage arising from or in connection with any access, use or the inability to access or use MERAGST Application or any other products/services of MERAGST and data/content or reliance on those, including without limitation, in case of the Services, the MERAGST Applications, howsoever caused and regardless of the form of action (including tort or strict liability);
- any downtime costs, loss of revenue or business opportunities, loss of profit, loss of anticipated savings or business, loss of data, loss of goodwill or loss of value of any equipment including software; and/or
- any loss or damage arising as a result of a disclosure/sharing or hacking of the User’s login details and password, and any improper usage, failure or malfunction of any computer or mobile phone, unavailability of an electricity connection, other telecommunications equipment, any other services or equipment necessary to access MERAGST’s services, including without limitation, the MERAGST Application.
MERAGST shall not be liable for any inconvenience, loss, cost, damage or injury
suffered by the User or any third Person arising from or caused by:
- act or omission of any third party including but not limited to any equipment or
  software providers, any service providers, any network providers (including but not limited to telecommunications providers, internet browser providers and internet access providers), or any agent or subcontractor of any of the foregoing;
- the use of MERAGST Applications and services, including without limitation, the
  Services, the Application by third Persons, whether authorised or unauthorised by the User;
- theft or loss of the User’s computer, mobile phone, the User’s data, the User’s login details and password, hardware and/or equipment on which the MERAGST
  Application are accessed or operated;
- the User being deprived of the use of the Application as a consequence of any act or omission by MERAGST for any reason including but not limited to compliance with any applicable laws and/or regulations and any instructions and/or directions given by any local or foreign regulatory body, government agency, statutory board, ministry, departments or other government bodies and/or its officials.
MERAGST shall make all best efforts to provide uninterrupted services subject to
down time and regular maintenance. Notwithstanding anything in these Terms & Conditions, the User acknowledges that the MERAGST Application and the Services may not be uninterrupted or error free or free from any virus or other malicious, destructive or corrupting code, program or macro. MERAGST shall adopt all such best technical and non-technical security measures that it considers are appropriate and are the same as that is prevalent in the industry to render the Services, however MERAGST does
not guarantee that such security measures cannot be subverted to gain unauthorized access. In the event of interruption to the Services or loss of use and/or access to the MERAGST Application, MERAGST shall be to use best endeavors to restore the Services and/or access to the MERAGST Application as soon as reasonably possible.
MERAGST is not responsible for any Data uploaded by the User on the
Application. MERAGST is not responsible for any direct or indirect damages or losses caused to the User, including without limitation, lost profits, business interruption or other loss resulting from use of or reliance in any way on anything available on the MERAGST Application. It is solely the User’s responsibility to evaluate the accuracy, reliability, completeness and usefulness of information and content available on the MERAGST Application that is used by the User.
The User shall be solely responsible for uploading correct documents, correct
figure and correct amounts on the Application including but not limited to The Cash Book, Purchase and Sales Book, the Ledger, Bills of Exchanges , the daily /quaterly account and other books of the enterprise to get the correct calculations. The amount filed to the Government Authority will be based on the said figures uploaded by the User and the User shall be in complete control of the same. The returns filed as per the provisions of the Taxation laws will be based on the details solely entered by the user. MERAGST SHALL NOT TAKE ANY RESPONISBILITY OF FILING THE WRONG AMOUNT OF TAXES/RETURNS DUE TO WRONG NUMBERS ENTERRED BY THE USER. THE USER SHALL NOT HOLD MERAGST LIABLE FOR THE SAME. THE LIABILITY SHALL LIE SOLELY ON THE USER FOR ENTERING THE
WRONG NUMBER RESULTING IN LOSS/DEFAULT/QUERIES RAISED BY THE
AUTHORITIES IN THE BUSINESS.

THIRD PARTY SERVICES

MERAGST may provide the User with access to third-party tools and services
and certain content, products and services available by MERAGST may include
materials from third-parties which MERAGST neither monitor nor have any control
over. Third-party links on the MERAGST APPLICATION may direct the User to third-
party websites that are not affiliated with MERAGST.
The User acknowledges and agrees that MERAGST provides access to such links,
website, tools and services “as is” and “as available” without any warranties,
representations or conditions of any kind and without any endorsement and MERAGST does not warrant and will not have any liability or responsibility for any third-party materials or websites, or for any materials, products, or services of third-parties. MERAGST shall have no liability whatsoever arising from or relating to the User’s use of optional third-party tools and services. The User is requested to review the third- party’s policies and practices carefully and make sure that the User understands them.Complaints, concerns, or questions regarding third-party products should be directed to the third-party seperately.

VIRUSES

The User will be responsible for introduction of any viruses, trojans, worms, logic
bombs or other material which is malicious or technologically harmful. The User shall not attempt to gain unauthorised access to the MERAGST Application, the server on which the MERAGST Applications is stored or any server, computer or database connected to the same. By breaching this provision, the User would commit a criminal offence under the Information Technology Act, 2000. MERAGST will report any such breach to the relevant law enforcement authorities and the MERAGST will cooperate with such Governmental Authorities by disclosing the User’s identity to them. In the event of such a breach, the User’s right to use the MERAGST Application and the Services will cease immediately.
MERAGST will not be liable for any loss or damage caused by a virus, denial-of-
service attack, distributed denial-of-service attack, or other technologically harmful
material that may infect the User’s computer equipment, computer programs, data or other proprietary material due to the User’s use of the Application or the User’s
downloading of any information and content on it, or on any website linked to it.
The User should use the User’s own virus protection software. MERAGST cannot
and do not guarantee or warrant that files available for downloading from the Application will be free of infection by viruses, worms, trojan horses or other code that manifest contaminating or destructive properties.

INTELLECTUAL PROPERTY

All Intellectual Property Rights in the MERAGST Products or the Services
belong to MERAGST or the applicable third-party owner of such rights, including
without limitation, the Software Providers. Nothing in these Terms & Conditions shall operate to transfer any Intellectual Property Rights beyond the specific licenses, as may be specifically agreed in writing. MERAGST retains ownership of all right, title to, and interest in any and all Intellectual Property Rights developed, owned, licensed or created by the MERAGST.
No part or parts of the MERAGST Application may be reproduced, distributed,
republished, displayed, broadcast, hyperlinked, transmitted, adapted, modified to create derivative works or otherwise commercially exploited in any manner or by any means or stored in an information retrieval system without MERAGST prior written permission. The User may view, print or use MERAGST’s content for personal, non-commercial use only, provided further that the User does not modify the content and that the User retains all copyright notices and other proprietary notices contained in the content.
The User shall not claim any rights or interest in the Intellectual Property Rights
of MERAGST, or in connection with any other services, features or Application offered by MERAGST to the User, including without limitation, the MERAGST Application or the Services. In no event shall the User alter, tamper, vary, modify, change, disassemble, decompile, or reverse engineer any Intellectual Property Rights of MERAGST (including without limitation any Intellectual Property Rights licensed to the Owner by any other Person) (collectively, “IP Property”), or permit others to do so. Altering, tampering, varying, modifying, changing, disassembling, decompiling and reverse engineering include, without limitation:
- converting the IP Property from a machine-readable form into a human-readable
  form;
- disassembling or decompiling the IP Property by using any means or methods to
  translate machine-dependent or machine-independent object code into the original human-readable source code or any approximation thereof;
- examining the machine-readable object code that controls the IP Property’s operation and creating the original source code or any approximation thereof by, for example, studying the IP Property’s behaviour in response to a variety of inputs;
- performing any other activity related to the IP Property that could be construed to be reverse engineering, disassembling, or decompiling; or
- making any alteration or change to the IP Property without the express prior written consent of MERAGST.

Data

MERAGST does not claim any Intellectual Property Rights over the Data You
provide on the Store. All rights in the Data User uploads remain with the User.
By uploading Data, You agree:
- to allow Mera GST employees to view the Data you post in your account;
- (b)to allow Mera GSt to keep, review and use the Data provided by user for future
  work/reference;
- to allow MERAGST to store, and in the case of Content you post publicly, display
  and use your Content; and
- that MERAGST can, at any time, review and delete all the Content submitted
  through a Application, although MERAGST is not obligated to do so.
Mera GST will not give/share the data provided by the user to any third party for
any advertisement purposes or any other reason whatsoever. The data will be secured and only used to file returns, maintaining and finalizing the accounts for the User. Except in case of any government authority, statutory body , or any other agencies set up under the statute of law requires us to disclose the data in compliance to the existing and/or future laws.
Notwithstanding anything contained in clause 17 (Intellectual Property),
MERAGST shall have the non-exclusive, worldwide and royalty free license to use the names, images trademarks, service marks and logos associated with your Account to promote its Services. You grant MERAGST a non-exclusive, transferable, sub- licensable, royalty-free, worldwide licence to host, use, distribute, modify, run, copy, publicly perform or display, translate and create derivative works of any Content provided by You, including photos and videos of the Applications listed by the user.

INDEMNIFICATION

The User agree to indemnify, defend and hold harmless MERAGST, the Software
Providers and their respective parent, subsidiaries, affiliates, partners, officers, directors, agents, contractors, licensors, service providers, subcontractors, suppliers, interns and employees (“Indemnified Parties”), from all claims, demands, losses, costs, fees suffered or incurred by the Indemnified Parties due to or arising out of the User’s breach of these Terms of Service or the documents they incorporate by reference, or the User’s violation of any law or the rights of a third-party.
The User shall indemnify, defend and hold harmless the Indemnified Parties
(whether or not arising out of third-party claims) from all claims, demands, losses, costs, fees suffered or incurred by the Indemnified Parties due to or arising out of
- any Data posted by User on the MERAGST Application;
- any non-performance by User or breach of any contract or transaction with their
  customers through any MERAGST Applications;
- breach of data privacy and confidentiality obligations; or
- fraud, willful misconduct or gross negligence or or
- any third party claims due to the Content posted by the User or use of the MERAGST in violation of these Terms of Service by the User.

SEVERABILITY

In the event that any provision of these Terms & Conditions is determined to be unlawful, void or unenforceable, such provision shall nonetheless be enforceable to the fullest extent permitted by applicable law, and the unenforceable portion shall be deemed to be severed from these Terms of Service, such determination shall not affect the validity and enforceability of any other remaining provisions.

WAIVER

If MERAGST does not exercise a right under these Terms & Conditions, it shall not constitute a waiver of such right. Waiver of any right, remedy or breach of any subject matter contained in these Terms & Conditions shall not be viewed as a waiver by MERAGST, unless specifically agreed by MERAGST in writing.

FORCE MAJEURE

For purposes of these Terms& Conditions, “Force Majeure Event” means any
event or circumstance, regardless of whether it was foreseeable (including without
limitation an act of war, hostility, or sabotage; act of God; pandemic, epidemic electrical, internet or telecommunication outage that is not caused by the obligated party; government restrictions (including the denial or cancellation of any export or other license); criminal, revolutionary, or terrorist activity), that: (a) was not caused by a party and, (b) prevents that party from complying with any of its obligations pursuant to these Terms &Conditions (other than an obligation to pay money) or provision of the Services.
If a Force Majeure Event occurs, the party that is prevented from performing (the“Non performing Party”) will be excused from performing those obligations rendered un-performable by the Force Majeure Event. Upon occurrence of a Force Majeure Event, the Nonperforming Party shall promptly notify the other party of occurrence of the Force Majeure Event, its effect on performance, and how long that party expects it to last. Thereafter, the Nonperforming Party shall update that information as reasonably necessary. During a Force Majeure Event, the Non performing Party shall use reasonable efforts to limit damages to the Performing Party and to resume its performance pursuant to these Terms & Conditions.

RELATIONSHIP OF THE PARTIES

The User agree that no joint venture, partnership, employment, or agency relationship exists between the User and MERAGST as a result of these Terms & Conditions, the User’s use of the MERAGST Applications, or the availing of Services from MERAGST.

Mera GST