Ease of Doing Business

The government of India has, in the past few years, accorded an utmost priority to the Ease of Doing
Business (EoDB). The accent is on simplification of regulations and use of technology to make the
compliance more efficient for businesses. Apart from the Centre, the States are also being encouraged to
implement business reforms in the spirit of competitive federalism, to foster reforms at the sub-national
level. The measures are aimed at creating a conducive business environment, which is a key to facilitating
growth and creating jobs. Thanks to these measures, India’s EoDB ranking, captured by the World Bank,
has improved by 42 spots since 2014 to touch the 100th position now. The Prime Minister envisions India
among the top 50 nations in the next couple of years.
While business reforms are being undertaken at a rapid pace and large scale, cutting across Central as well
as state levels, it is imperative that awareness about these developments is created among stakeholders
and regular feedback is generated to address the gaps in the implementation of reforms. Identification of
pending issues and suggesting possible solutions are equally vital. It is also important to identify the best
practices within and outside the country, which are considered for implementation by the needy states.
It is against this backdrop that we are launching this bi-monthly publication ‘CII Ease of Doing Business
Watch’.ThepublicationaimstobridgetheinformationgaponEoDBdevelopmentsamongthestakeholders
and identifies the areas for further improvement and policy interventions. The Watch will also attempt to
identify and disseminate good / best practices on EoDB in various states. It will carry in-house analysis of
various indicators of EoDB and invite articles from industry, experts and policy makers.
This inaugural issue of the Ease of Doing Business Watch captures the recent developments and policy
reforms being implemented by Central and various state governments. The publication also carries a
detailed perspective on business reforms of DIPP. Industry views on business reforms are also captured.
A comprehensive article is also carried from the government of Tamil Nadu, mentioning the recent policy
measures for improving the ease of doing business in the state. The Watch captures some good / best
practices adopted by Andhra Pradesh.
CHANDRAJIT BANERJEE
Director General
Confederation of Indian Industry
Foreword

Disclaimer
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opinions contained in this publication are subject to change without notice, and do not constitute professional advice in any manner. Neither CII nor any of its office
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found in this publication may please be brought to the notice of CII for appropriate correction.
Published by Confederation of Indian Industry(CII), The Mantosh Sondhi Centre; 23, Institutional Area, Lodhi Road, New Delhi 110003, India,
Tel: +91-11-24629994-7, Fax: +91-11-24626149; Email: info@cii.in; Web: www.cii.in

EoDB TRACKER
FROM THE POLICY MAKER
INDUSTRY PERSPECTIVE
STATE SPACE
BEST PRACTICES
CII INITIATIVES
Contents04
13
19
29
41
46
Recent Developments
Key Policy Reforms
Interview
Shri Shailendra Singh, Additional Secretary, DIPP,
Government of India
Ease of Doing Business in India – The Journey so Far
Mr Rakesh Bharti Mittal, President, CII
Starting A Business in India – Progress & Way Forward
Mr Chandrajit Banerjee, Director General, CII
Ease of Business Reforms in Tamil Nadu
Guidance Bureau, Government of Tamil Nadu
Andhra Pradesh: Good Practices
Best Implemented Business Reforms
Studies / Representations
Conferences / Meetings

5Ease of Doing Business Watch
WB’s Doing Business Report 2018
The World Bank (WB) in its annual Doing Business Report has been assessing the business reforms
across countries. In the latest report, it has covered 190 countries and analyzed the business climate
in the following 10 areas: Starting a Business, Dealing with Construction Permits, Getting Electricity,
Registering Property, Getting Credit, Protecting Minority Investors, Paying Taxes, Trading Across
Borders, Enforcing Contracts and Resolving Insolvency. Delhi and Mumbai from India are considered for
assessment of the business reforms in the country.
India’s Performance in Doing Business Report
India registered a sharp 30 spots improvement in the latest Doing Business Report to join the league of
top 100 countries. In the last 3 years, it has recorded an improvement of 42 spots, after undergoing an
uneven journey over the previous decade (Figure 1). The Distance to Frontier (DTF), which measures
performance on a scale of 100, moved up from 50.34 to 60.76 during this period.
The sharp improvement in India’s ranking in 2018 was led mainly by three indicators - Paying taxes,
Resolving insolvency and Getting credit (Figure 2). While electronic payment of EPF and ESI majorly
helped improvement in Paying Taxes, Insolvency and Bankruptcy Code (IBC) 2016 drove the ranking in
Resolving Insolvency and Getting Credit. GST, which was enforced from 1st July 2017, and strengthening
the institutional mechanism under the IBC, are expected to help further enhancement in the ranking
next year.
It is important to note that India registered an improvement in all parameters except Registering
Property, when measured in absolute terms in DTF. Digitization and integration of land records in Delhi
and Mumbai would be essential for improvement in ranking in this parameter.
Recent Developments
Figure 1: Trend in India’s Doing Business Ranking
Source: Compiled from Various Doing Business Reports, World Bank
120 122
133 134
132 132
134
142
130
100
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
EoDB Tracker

India performs impressively in Protecting minority investors, Getting credit, and Getting electricity,
ranking in top 29 countries. It ranks next best in 120 top performing countries in the case of Resolving
insolvency and Paying taxes. The country’s performance in remaining 5 indicators is far from satisfactory,
ranking in the range of 146 to 181.
DIPP’s BRAP Survey
With a view to track implementation of business reforms at state level, the Department of Industrial
Policy and Promotion (DIPP), in partnership with the World Bank, carries out an annual exercise
of ranking states based on the reforms introduced by states. This exercise was started in 2015 when
DIPP introduced the Business Reform Action Plan (BRAP) to improve the regulatory environment for
businesses.
While the 1st assessment of reforms (2015) was based on 98 recommendations and covered 32 states
and UTs, the second survey (2016) examined 36 States / UTs based on 340 recommendations (Table A-1
in Annexure). The next assessment is going to be based on 372 recommendations.
Assessments have so far been based on responses only from the respective state governments. To asses
the ground level implementation of business reforms more effectively, DIPP is incorporating industry
Figure 2: India’s performance across EoDB Indicators - 2018 vs 2017
Source: Doing Business Report 2018, World Bank
136
103
172
164
143
146
172
119
13
4
44
29
138
154
26
29
185
181
155
156
Starting a Business
Resolving Insolvency
Enforcing Contracts
Trading across Borders
Paying Taxes
Portecting with Minor Investors
Getting Credit
Registering Property
Getting Electricity
Dealing with Construction Permits
05 0 100 150 200
2017 2018
EoDB Tracker

feedback in the next assessment, expected shortly. These industry respondents would include - new
businesses, exiting businesses, architects, electrical contractors and lawyers.
With the introduction of BRAP assessment and ranking, states have been competing with one another
in introducing more reforms. This is reflected in the sharp improvement in the national average
implementation of business reforms from 32% in 2015 to 48.9% in 2016.
Average implementation of reforms by states / UTs varied across 10 parameters that were assessed
under BRAP 2016 (Figure 3). It varied from 57.7% in case of Environmental Registration Enablers to
38% for Availability of Land. In majority of the indicators, the score hovered around 50%.
Figure 3: Average Implementation Score of States / UTs across on 10-EoDB Parameters
Source: Derived from DIPP data
http://eodb.dipp.gov.in/
EoDB Tracker
0.00
25.00
50.00
Access to Information and
Transparency Enablers (49.15%)
75.00
Single Window System
(42.96%)
Availability of Land
(38.06%)
Construction Permit
Enablers (43.01%)
Environmental
Registration Enablers
(57.71%)
Labour Regulation
Enablers (54.09%)
Obtaining Electricity
Connection (49.21%)
Online Tax Return
Filing (55.39%)
Inspection Reform
Enablers (47.55%)
Commercial Dispute
Resolution Enablers
(49.79%)
Average

PARAMETER RECENT INITIATIVES (Delhi / Mumbai)
Starting a
Business
It measures the paid-
in minimum capital
requirement, number of
procedures, time and cost
for a small- to medium-
sized limited liability
company to start up and
formally operate a business
• Improved SPICe form for Incorporation of Companies: A new
simplified procedure for incorporating a company through SPICe
Form facilitating allotment of PAN, TAN, name reservation as well
as Director’s Identification Number (DIN) has made company
incorporation easier. Now an applicants can seamlessly apply for
company incorporation as well as name reservation, DIN, PAN,
TAN services through one unified form.
• Zero fee for companies with paid up capital upto INR 10
lac: Waiver of all application fees associated with company
incorporation procedures for all services provided by the
Mninistry of Corporate Affairs.
• New and improved name reservation service: A simplified web
based name reservation process named ‘Reserve Unique Name’
(RUN) service has replaced the erstwhile INC-1 form for name
reservation.
• Relaxations on DIN: First time directors of newly incorporated
companies are no longer required to apply independently
through DIN. The new and improved SPICe form subsumes the
same along with the application for incorporation of a company.
• Unified registration for EPFO & ESIC: An Applicants may now
opt for unified registration of EPFO & ESIC via the Shramsuvidha
Portal, instead of applying for each independently.
• Real time registration sans inspection: Registrations under
the Shops & Establishments Act in Delhi and Mumbai are now
processed in real time, sans any physical touch points with the
Government.
• Deemed approval for GST registration: Time bound service
delivery ensured by granting deemed approval for GST
registration within three days.
Resolving
Insolvency
It studies the time, cost
and outcome of insolvency
proceedings involving
domestic legal entities
Implemented the Insolvency and Bankruptcy Code, 2016 (IBC, 2016)
which aims to simplify the process for insolvency resolution by:
• Introducing a reorganization procedure for corporate debtors
which facilitates continuation of the debtor’s business during
insolvency proceedings
• Regulating the practice of insolvency administrators, the
Insolvency Professionals by specifying the types and procedure
for insolvency examinations, eligibility criteria for IPs,
registration of IPs, and code of conduct for IPs
This Section captures the key initiatives on the EoDB front, undertaken by both the Central and state
governments.
Key Policy Reforms
EoDB Tracker

Construction
Permits
It tracks the procedures,
time and cost to build a
warehouse—including
obtaining necessary
licenses and permits,
submitting all required
notifications, requesting
and receiving all necessary
inspections and obtaining
utility connections
• Now it is easier to get construction permits within defined
timelines through the Single Window System for building plan
approvals and occupancy cum completion certificates (OCCs)
• Maximum time for granting all construction related approvals is
60 days
• Fast tracked building plan approvals and inspections based on
risk based classification of buildings
• Deemed approval within 30 days, if building plan is not approved
• If plinth level inspection is not completed within 7 days of
intimation, it is deemed to have been completed with no
observed deviations
• No NOC is required from Delhi Jal Board for obtaining building
plan approval
• No requirement of submitting notarized certificates or affidavits
for building plan approval
• Multiple inspections at completion stage replaced by single joint
inspection
• Road cutting and restoration for water and sewer connection
simplified
• Liability for structural flaws after the building is put to use lies
with professionals such as architects, structural engineers, site
engineers and construction company
• Professionals may opt for professional liability insurance to
cover liabilities arising out of structural defects for 10 years
Getting Electricity
Itmeasures the procedures,
time and cost required
for a business to obtain
a permanent electricity
connection for a newly
constructed warehouse.
Additionally, it assesses
the reliability of supply
and transparency of tariffs
index, measures reliability
of supply, transparency
of tariffs and the price of
electricity
• In Delhi, cost for obtaining electricity connection has been
reduced, wherein the Service line cum Development charges
have been capped to INR 25000, for new electricity connection
at Low Tension (LT) supply up to 200kW/215 kVA
• In Delhi, time for release of connection where no Right of Way
(RoW) or road cutting permission is required has been reduced
to 7 days from the acceptance of application
• In Delhi, total time for release of connection where RoW or road
cutting permission is required has been reduced to 15 days from
the acceptance of application
• In Mumbai, Reliance Infrastructure Limited no longer charges
any fee for the grant of a new connection at the time of application
or any process involved in getting an electricity connection. The
entire payment including Application Processing Fee, Service
Connection Charges and Security Deposit is now collected as a
part of the first bill
EoDB Tracker

Protecting
Minority Investors
It measures the strength
of minority shareholder
protections against misuse
of corporate assets by
directors for their personal
gain as well as shareholder
rights, governance
safeguards and corporate
transparency requirements
that reduce the risk of abuse
• Protection for minority investors has strengthened by increasing
the remedies available in cases of prejudicial transactions between
interested parties
• Raising accountability of companies towards minority investors
by mandating the formulation and disclosure of a dividend
distribution policy
• Disclosure as per the Ind-AS accounting standards to obtain
minority shareholders’ approval on profit-sharing agreements.
• Restrictions on fundraising by ‘willful defaulters’
Trading Across
Borders
It records the time and
cost associated with
the logistical process of
exporting and importing
goods. It measures the
time and cost (excluding
tariffs) associated with
three sets of procedures—
documentary compliance,
border compliance and
domestic transport—
within the overall process
of exporting or importing a
shipment of goods
• Electronic System for exchanging information: ICEGATE provides
e-filing services to the trade and cargo carriers and other clients
of Customs & Central Excise Department (collectively called
trading partner)
• Authorized Economic Operator programme provides the traders
with benefits such as Direct Port Delivery (DPD), deferred duty
payment etc
• To provide convenience at all hours, 24*7 customs clearance
facility is available at select ports
• Risk Management System (RMS) has been implemented in 23
ports/airports of India which revolutionized the customs import
clearance process by cutting down the clearance times drastically
• At Jawaharlal Nehru Port (JNPT), Direct Port Delivery has
increased to 40% and Direct Port Entry stands at 80%
• For the ease of traders, the Ministry of Shipping has mandated
the use of e-Payment, e-Invoice and e-Delivery order through
Port Community System by all stakeholders in maritime trade
from the 2nd of April
• To reduce the time taken in exports, CBIC has implemented
Electronic Sealing for Containers by exporters under self-sealing
procedure
• Phase 1 of the Fourth Container Terminal (FCT) has been
inaugurated at JNPT with a capacity of 2,400,000 containers. The
improved infrastructure is resulting in decline of time to handle
the shipment at the border as well as loading time.
EoDB Tracker

Enforcing
Contracts
It measures the time
and cost for resolving
a commercial dispute
through a local first-
instance court, and the
qualityofjudicialprocesses
index
• Delhi and Mumbai introduced the National Judicial Data Grid,
which helps in generating case management reports on local
courts, thereby making it easier to enforce contracts
• Introduction of dedicated district level commercial courts has
made enforcing contracts much easier.
• Introduction of paperless court procedures and systems
across states including e-filing, e-payment, e-summons, and
downloading of electronically signed orders in commercial court
has improved the ranking in this parameter
Registering
Property
It assesses the steps,
time and cost involved
in registering a property.
In addition, the indicator
also measures the quality
of land administration
system in which has
the five dimensions of:
reliability of infrastructure,
transparencyofinformation,
geographic coverage, land
dispute resolution, and
equal access to property
rights
• The grievance management system - “Aaple Sarkar” portal
implemented by Maharashtra Property tax dues can be accessed
online by registered users through Property Identity Number
(PID)
• Sub-registrars’ records have been integrated with Land Records
Department along with digitization of database at Sub-Registrar’s
Office in most states
• Property records have also been digitized to ensure transparency
and easy tracking of historical transactions online
• Stateshavealsoprovidedalistofdocumentsrequiredtocomplete
any type of property transaction and introduced service delivery
standards to provide maps within a specific time frame though
an online portal
Getting Credit
It explores two sets of
issues—the strength of
credit reporting systems
and the effectiveness of
collateral and bankruptcy
laws in facilitating lending
• Amendments in the rules on priority of secured creditors over
government dues for recovery
• Adoption of the new IBC code provides a time limit and clear
grounds for relief to the automatic stay for secured creditors
during reorganization procedures
• Increased coverage over security interest registration under
SARFAESI Act
EoDB Tracker

Conclusion
Introduction of the above mentioned key reforms reflects the commitment of the government towards
easing regulations and compliances involved in the entire life cycle of a business- from start to exit.
While these reforms have contributed significantly towards reducing time and costs in complying with
cumbersome processes and procedures, there is a need to ensure that these reforms are effectively
implemented at the ground level and across all layers of the governing authorities.
Paying Taxes
It records the taxes and
mandatory contributions
that a medium-size
company must pay or
withhold in a given year,
as well as measures the
administrative burden
in paying taxes and
contributions
• Reduction in number of payments: Now, with the introduction
of the Goods and Services Tax (GST), number of mandatory
payments have reduced for a business. Payments earlier were
made separately for CST, State VAT, excise duty, and service tax.
GST subsumes Central sales tax, Central VAT, State VAT, Service
tax and all payments for various GST components can be made in
one challan at the same time on a single website
• Input credit for inter state taxes now allowed: Erstwhile Central
Sales tax levied on inter-state movement of goods was not eligible
for input tax credit. Now Inter-state GST is eligible for input tax
credit. This reduces tax cost being borne by the companies
• One commodity one rate: GST does away with multiple rates on
same commodity. Now one commodity has same rate pan-India
• Reduced corporate tax rate: Corporate tax rate slashed from
30% to 25% for companies. For the financial year starting April
1, 2017 for a domestic company, the rate of corporate income-
tax shall be 25% of the total income, if the total turnover/ gross
receipts of the previous year 2015-16 (period from April 1, 2015
to March 31, 2016) does not exceed INR 500 million/ 50 crore
• Reduction in administrative charges of Provident fund: Effective
contributionburdenonemployerforProvidentFundcontribution
reduced as administrative charges on the fund reduced from
0.85% to 0.65%. Further, administrative charges of 0.01%
abolished for Employees Deposit Linked Insurance Scheme
(EDLI). This has resulted in reduction of effective contribution
towards provident fund and EDLI from 13.36% to 13.15%
• Introduction of e-assessment: Introduction of e-assessment in
Income-tax ensures greater transparency and efficiency. Faceless
e-assessment puts less work load on the department and results
in more convenience to the taxpayer
• Lesser time required for corporate tax return compliance:
Indian Income Tax Department provides taxpayers the facility
of convenient return filing with enhanced technology usage.
Taxpayers can download part auto populated tax return
(basic details, details of all corporate taxes paid or withheld in
company’s name) from their online income tax login
EoDB Tracker

Industry Feedback Vital for Business
Reforms - An Interview
Shri Shailendra Singh
Additional Secretary
Department of Industrial Policy and Promotion
Government of India
An important addition to the methodology under BRAP 2017 has been the inclusion
of a survey exercise where feedback is being sought on 78 reform points from the
actual users of systems implemented. . . . Incorporating such a mechanism in the
reform journey will depict whether change in the business procedures has been felt
at the ground level.
QStarting a business was amongst the poorly ranked indicators in the recently released Doing
Business Report of the World Bank. What are the plans of the government for reducing the
time and costs associated with starting a business and making the process for corporate sector
more effective and efficient? How can the states help in making the process and procedures
more seamless?
India is ranked 156 on this indicator, but if you notice the Distance to Frontier (DTF) score which
shows how close an economy is with respect to the global best practices, this is our third best
indicator with DTF at 75.40. For this indicator, a lot of reforms were implemented in last two years,
but as the competition is fierce a lot more reforms need to be introduced.
There are multiple procedures associated with this indicator. To reduce compliance and regulatory
burden for an entrepreneur, there are broadly two ways i.e. (i) Implement Government process
reengineering initiatives, (ii) Technology adoption for delivering government services and removing
physical touch points.
Departments have transformed various processes by introducing government process reengineering
initiatives. Also, departments should work in collaboration with each other rather than working
independently. A classic example is the coordination between Department of Revenue and Ministry
of Corporate Affairs as they have integrated Permanent Account Number (PAN) and Tax Deduction
and Collection Account Number (TAN) applications with company incorporation process.
Now, all processes and registrations associated with starting a company are provided online, there is
no manual intervention required at any stage. For example, As per Finance Act, 2018 the government
has eliminated the need of a laminated PAN card. Now, PAN is mentioned in the Certificate of
Incorporation which is a sufficient proof for PAN. Also, inspection has been done away with for
registration under Mumbai Shops & Establishments Act.
From the Policy Maker

The target of the administration is to minimize the cost for starting a company in India and a step
towards this goal is elimination of company incorporation fees charged by Ministry of Corporate
Affairs for companies with authorized capital of up to INR 10 lakh.
QBesides the select ease of doing business parameters, there are several other factors, like
the law & order situation, fiscal policy of the state, inputs availability, among others, which
govern the investment climate of a state. Given this, is DIPP considering broadening the scope
of assessing the state’s overall investment climate?
Business Reform Action Plan (BRAP) lays out a number of reforms focusing on business licensing,
inspections and, regulatory practices and policies. The objective of the action plan is to effectively
reduce the burden faced by entrepreneurs in dealing with government regulatory practices and
processes.
The investment climate of the States/UTs depends on a multitude of factors apart from ease of doing
businesses, including availability of raw materials, skilled human resources, sufficient infrastructure
and law and order. Some of the aspects of investment attractiveness such as availability of natural
resource, geography, skilled manpower, development of requisite infrastructure, etc. may be beyond
the control of governments.
DIPP through their EoDB initiative, provides the much required impetus to the States/UTs to focus on
improving the compliance burden faced by businesses in terms of reduced time, process and improved
transparency which is an achievable factor. Since inception, the EoDB exercise for States/UTs under
BRAP examines the extent to which State governments have implemented business reforms and will
continue efforts along this specific objective.
QDIPP has so far carried out two assessments and rankings of states and the third one is
underway. How do you see the things evolving over the years? Further, DIPP has taken a step
to incorporate industry feedback as well in the third survey results. How will this change the
situation at the ground level?
The reform exercise for States under the Business Reform Action Plan (BRAP) started in 2014 with
the identification of a 98 point action plan. The current reform plan under BRAP has grown to 372
reform points to be implemented by the States/UTs which includes measures like setting up of a single
window agency through legislation to serve as a single point of contact for all approvals, enacting the
Public Service Delivery Guarantee Act to ensure timely processing, mandating joint inspection under
10 labour acts, etc.
The concluded reform processes in the last two years (2015 and 2016) shows significantly greater
interest and participation by the State/UTs towards driving reform. The State assessment report
released for 2016 showed the national average at 48.93%, as against the national average of 32% in
2015.

AnimportantadditiontothemethodologyunderBRAP2017hasbeentheinclusionofasurveyexercise
where feedback is being sought on 78 reform points from actual users of systems implemented. The
Feedback process is being undertaken by an independent agency, appointed by the World Bank and
the respondent data has been provided by the States/UTs across various categories.
Incorporating such a mechanism in the reform journey will depict whether change in business
procedures has been felt at the ground level. States are also keenly soliciting feedback on their
processes through innovative means using technology and also, conducting workshops to spread
awareness and get suggestions on improving existing systems.
QMany states like Kerala, Tripura and Goa could not touch even 40% implementation of DIPP
recommended reforms (BRAP) in 2016. Does this indicate lack of cooperative federalism? Is
DIPP planning to assist such states to provide a push to implementation of business reforms?
BRAP 2016 with 340 reforms agenda, was the first of its kind in India, which promoted both
competitive and cooperative federalism among the States/UTs. BRAP 2017 has 372 reform points
to be implemented by the States/UTs which includes measures covering the entire life cycle of a
business.
In the current reform exercise for effective implementation, DIPP with the co-operation of World
Bank, has made substantial efforts by releasing priority list of reforms for low implementation
States/UTs, conducting nationwide workshop and 8 state workshops in partnership with the World
Bank to discuss the relevance and importance of implementing reforms, organizing various Video
Conferences with low implementation states and North Eastern states, etc. DIPP also adopted a
unique handholding method of partnering leading States with low ranking States as a fine example of
nurturing competition and cooperation.
Resultantly with such efforts, we can see from the table below that the scores of these 3 States have
shown considerable growth in the reform plan implementation process.
S. No. States Implementation score (%) 2016
2015 2016 2017 (as on 24.3.2018)
1 Kerala 22.87 26.97 52.84
2 Goa 21.74 18.15 61.22
3 Tripura 9.29 16.67 26.78

QMSMEs are the backbone of Indian economy, contributing significantly to employment,
GDP growth and exports. The hurdles faced by them in starting a business and operational
activities are different in many aspects from those of the large-scale companies. Shouldn’t we,
therefore, have a separate BRAP reforms agenda for the MSME sector?
The Government has prioritized promoting business reforms at State level as one of the key pillars
of the strategy to boost manufacturing growth with the launch of series of reforms under BRAP.
Reforms measures as applicable to MSMEs such as labour registration enablers, obtaining utility,
application for various licenses through single window systems, etc. also find place under BRAP 2016
and 2017. Thus, the reform approach under BRAP is a holistic plan which endeavours to cover not
just manufacturing but other sectors as well for improving the overall business climate and thereby
working on ease of doing business in the state.
Further, the State reform exercise is restricted to certain areas under the States/UTs domain and does
not include;
• Reforms that must be implemented by the Central Government and are outside the control of the
state governments (e.g. amendments required to the Civil Procedure Code to set timelines for
examining witnesses);
• Regulations or reforms that are prohibited or not practiced due to outstanding judicial decisions
(e.g. entry taxes in various states);
• Reforms that were implemented by Central the Government and covered all states (e.g. the need
to enable online filing for Entrepreneur’s Memorandum I was eliminated by the introduction of
the Udyog Aadhar number by the Ministry of Micro, Small and Medium Enterprises).
QGST, a crucial economic reform, was not considered in the Doing Business Report, 2018. In
your view, how has the introduction of GST helped in simplifying procedures for Starting a
Business?
GST is transforming India. That is the impact. India was long living with a very complicated indirect tax
structure with multiple Central and state levies. Every State had different VAT laws, same commodity
had different tax rates and trade check posts at all state borders.
With the onset of GST, the nation has been unified as one. Each commodity has one tax rate pan India.
Yes, as with every new law, there are teething issues. In a country like India with vast geographic
bounds and second highest population in the whole world – impact of introducing and implementing
a new law can be overwhelming for all – for economy, for government and for its people. Still benefits
of GST are galore.
GST registration is centralized and fully online. In just 3 days, GST registration is allotted. VAT
registration took 2 weeks to come.

The recently introduced fast track corporate #insolvency
resolution process, limits the resolution process for mid-sized
companies to 90 days as against 180 days for larger firms. This
has made insolvency resolution for smaller companies faster
and efficient #EaseOfDoingBusiness
DIPP Tweets
Introduction of electronic Single Window for #Construction
Permits in #Delhi & #Mumbai has simplified construction
approvals by eliminating requirement of visiting multiple
agencies. Several steps have been eliminated to ease
entrepreneurs #EaseofDoingBusiness
As an initiative towards paperless trade, @CBIC_India has
launched e-SANCHIT, an online application that allows a
trader to submit all supporting documents for clearance
of consignments electronically with digital signatures
#EaseOfDoingBusiness
Moving towards easier trading across borders, Indian Customs
launches SWIFT, single window system that integrates multiple
regulatory requirements as well as has the provision to lodge
customs clearance documents #EaseOfDoingBusiness
Risk based classification introduced by the Municipal
Corporations of Delhi and Mumbai, for all building categories,
has fast-paced building plan approval/inspection/grant of
Occupancy Cum Completion certificate #EaseOfDoingBusiness

Mr Rakesh Bharti Mittal
President
CII
A major priority of the current government over the past few years has been to make it easier to do
business in India.
Along with major economic reforms like the Goods and Service Tax and the Insolvency and Bankruptcy
Code, 2016 (IBC, 2016), India is now gradually shedding a reputation of red tape and inertia accumulated
over several decades (Chart 2)
Rules and procedures are being simplified and rationalized. Information technology is being deployed to
make the approval process quicker, more transparent and cost effective. The streamlining is aimed at the
entire lifecycle of a business, from the day a venture is begun, to the day a closure is sought.
These efforts have consistently raised India’s position in the World Bank’s Doing Business rankings --
from 142 in 2014 to 100 (out of 190 countries) currently.
The 30-spot jump in 2018 is significant, and India now features among the top 50 countries in
three out of ten parameters of EoDB - Protecting Minority Investors, Getting Electricity and Getting
Credit. (Chart 1)
Of course, a journey well begun is only half finished. We would now, like India to aim much higher. The
way the Government under the leadership of the Prime Minister has led the reforms, we are likely to
break through in the top 50 business friendly nations of the world.
For this to happen quickly, India must work on areas where it is still struggling, for example: Starting
a Business, Dealing with Construction Permits, Registering Property, Enforcing Contracts and Trading
across Borders, etc. (Chart 3 & 4)
Lower rankings across these parameters reflect the time lags and costs of doing business in our country.
For instance, obtaining construction permits requires 30.1 procedures, compared to 12.5 in OECD
countries. The time taken to resolve commercial disputes is 1445 days -- significantly higher than 577.8
days in OECD countries. Similarly, the cost of securing a construction permit is 23.2% of the warehouse
value; this compares with only 1.6% in OECD countries.
Ease of Doing Business in India
The Journey So Far
Reform measures initiated by the Central and state governments have begun
yielding results, which is reflected in the consistently improving environment for
doing business in India. The momentum needs to be sustained to help India become
one of the top destinations for investors.
Industry Perspective

It is also important to remember that the World Bank’s EoDB rankings are based on findings in only two
cities namely, Delhi and Mumbai. Hence, the EoDB efforts initiative must cast its net wider across India,
and delve deeper.
An important beginning has been made. The Department of Industrial Policy and Promotion (DIPP) in
2014 took a landmark initiative to annually rank all states (including UTs) based on the assessments
of reforms in the specified areas of ease of doing business. The idea was to generate a spirit of federal
competitiveness amongst states, which encouraged the state governments to introduce business reforms.
As of now, two annual assessments and rankings have been completed, while the results of the third
survey are awaited.
From the third DIPP survey, a new practice of taking feedback from the industry has been initiated. This
will pave way for effective implementation of reforms in the respective states.
The states survey assesses reforms in major areas such as Single Window System, Availability of Land,
Construction Permit, Registering Property, Environmental Registration, Labour regulations, and Dispute
Resolution.
DIPP’s intent of promoting healthy competition among states seems to be bearing fruit. States that
were ranked lower in the first survey have considerably improved their position in the second survey.
Noteworthy among them are Telangana (from 13 to 2), Haryana (from 14 to 6), Uttarakhand (from 23 to
9), Bihar (from 21 to 16).
While states are working rigorously to improve their scores and rankings, the exercise in a number of
cases appears to be daunting with implementation not keeping pace. For instance, despite many states
scoring 100 per cent in the Single Window System, it is required for businesses to make physical visits to
the authorities on some pretext. Similarly post submission of the online registrations, many states still
require the print out of the same to be submitted manually. Not only does this deter the ease of doing
business but also inhibits eGovernance and Digital India.
To summarize, reform measures initiated by the Central and state governments have started yielding
results, and this is reflected in consistently improving positions in both international (World Bank) and
national (DIPP) surveys.
Nevertheless, there is still scope for improvement, and this can only happen if the depth and scope of
reforms is increased. Here are a few suggestions:
First, the online Single Window system must exist both in letter and spirit. It must be truly effective
on a pan-India level. Just having an online application isn’t enough; it should cover all steps, including
tracking, deemed approvals and payments. The system should be completely paperless, and no physical
visits to the authorities should be necessary.
Second,landacquisitionshouldbecomemucheasierthroughmeasuressuchasdigitizationandintegration
of land records across relevant departments. This will ensure an easier land conversion policy in place.
Third,labourcompliancesshouldbestreamlined-rationalizationofinspections,digitizationofapplication
form and filing of returns, and increasing the threshold limit of an application (in provisions such as the
Factories Act, Industrial Disputes Act (IDA), Contract Labour Act, amongst others). This would pave the
way for greater harmonization on EoDB.

Fourth, the scope of Self / Third-Party approvals should be augmented for various labour laws,
environmental regulations and construction permits, among others.
Finally, commercial disputes should be resolved in a time-bound and cost-effective manner. Once these
measures are in place, the journey of business reforms which has which has already covered much ground
over the last few years, will help India be counted amongst the world’s best investment destinations.
Chart 1: Trend in indicators with India’s
Current Ranking in Top 50
Chart 3: Trend in indicators with India’s Current
Ranking Ranging 140-160
Source: Compiled from various Doing Business Reports, World Bank
111
137
70
26
28
36
42 44
2934
7 8 13 4
2014 2015 2016 2017 2018
Getting Electricity
Getting Credit
Protecting Minority Investors
158 156 157
172
119121
137 136 136
103
2014 2015 2016 2017 2018
Paying Taxes
Resolving Insolvency
179
158
155 155 156
92
121
138
138
154
132
126
133
143
146
2014 2015 2016 2017 2018
Starting a Business
Registering Property
Trading across Borders
182
184
183
185
181
186
186
178
172
164
2014 2015 2016 2017 2018
Dealing with Construction Permits
Enforcing Contracts

Mr Chandrajit Banerjee
Director General
CII
It cannot be overemphasized that new businesses are the plinth of the economy – propelling growth,
creating employment, diversifying industrial activities and promoting development. India has an
immense potential to innovate, raise entrepreneurs and create jobs for overall economic prosperity of
the country. With a view to tap this potential, the government, at both, central as well as state levels,
have been working aggressively towards reducing regulations and compliances for starting a business.
However, starting a business in India is still not easy. The recently released Doing Business Report of the
World Bank has ranked India at a low of 156th amongst 190 economies in ‘Starting a Business’ indicator.
In fact, while the overall rank of India in the Doing Business report improved by 30 spots, the rank in
Starting a Business declined slightly. Even though India’s ranking in starting a business has improved
from 179 in 2014, it has shown sharp deterioration when compared to 121 in 2009 (Figure 1). A maze
of procedures, compliances and regulations continue to pose serious barriers to aspiring entrepreneurs
to start a business.
Starting A Business in India
Progress & Way Forward
The persistent efforts made by the Central and state governments to facilitate easier
entry for businesses are commendable. Incorporation of a company has now become
much easier, thanks to a plethora of measures undertaken by the government of
India. States have also started taking measures at their end. However, there is still
some way to cover.

Figure 1: Trend in India’s Ranking in Starting a Business
121
169
165 166
173
179
158
155 155 156
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
Rank
Source: Compiled from various Doing Business Reports, World Bank
Starting a Business in India
As per the Doing Business report, it takes 29.8 days to start a Business in India and the costs account for
14.4% of income per capita. These numbers are on a higher side when compared to OECD economies
where the time and costs are 8.5 days and 3.1%, respectively. Further, the number of procedures for
Starting a Business in Delhi and Mumbai are 11 and 12 respectively as compared to 1 in New Zealand
(Figure 2).
Figure 2: Starting a Business Indicator - India, New Zealand and OECD Countries
Source: World Bank Doing Business Report 2018
Time (Celender Days)
Cost (% of (income per capita)
Paid in Minimum Capital
(% of income per capita)
Procedures (Number) 11.5
29.8
0
1.0
0.5
0.0
INDIA
14.8 0.3
OECD
4.9
8.5
8.7
3.1
New
Zealand

To lift our rankings in the Starting a Business parameter of ease of doing business, the Governments, both
at the Centre and states, have undertaken a host of reforms, aimed at easing procedures and reducing
compliance costs. At the Central level, the government has undertaken measures like the introduction of
Simplified Performa for Incorporating Company Electronically (SPICe), merging 5 processes - PAN, TAN,
DIN, Company Incorporation and Name Reservation - into a single application; making the company seal
optional; allowing incorporation of a company within a day; zero fee for companies with paid up capital
up to INR 10 lac and integrating MCA21 with CBDT, among others.
The newly introduced Reserve Unique Name (RUN) has simplified the application process for company
name reservation from 5-page to only three fields. To expedite the process for setting up a business,
approval for GST registration is provided within the 3rd day of the application and real-time registrations
are provided under the Shops & Establishments Act in Delhi and Mumbai without any physical touch
points with the government or requirement of inspection. In addition, the EPFO and ESIC registrations
have been unified on the Shram Suvidha Portal. The government has also introduced a zero-fee policy
for companies with paid up capital up to Rs 10 Lakh, providing relief to micro entrants from the fees for
SPICe, e-Memorandum of Association and e-Articles for Association. A new entrant to business is also
relieved by the removal of the requirement of company rubber stamp for opening a bank account.
With crucial reforms in Starting a Business being introduced, aspiring entrepreneurs are feeling much
relieved, which is also expected to result in a significant improvement in India’s ranking in the next Doing
Business report.
Various state governments have also been working rigorously to simplify Starting a Business. They are
endeavoring to put in place an effective Online Single Window System, which would facilitate online
availability of information, submission of application, tracking, deemed approval and payment for
obtaining licenses and clearances involving several departments such as Labour, Factories and Boilers,
Revenue, Registration & Stamps, State Pollution Control Board, Urban Local Bodies, among others.
The DIPP, under its Business Reforms Action Plan (BRAP), has been encouraging the states to introduce
business reforms in several areas of ease of doing business, including Starting a Business. It covers
Starting a Business in respect of Access to information, bringing transparency and putting in place an
Online Single Window System. Thanks to the competitive federalism that DIPP’s exercise has generated,
states are introducing a blend of reforms for making Starting a Business easier. They are improving access
to information, setting up an online Single Window System, reducing physical touch points, simplifying
labour laws, introducing land reforms, allowing self / third-party inspections, among others. However, it
should be mentioned here that several states are yet to start working aggressively in this direction.
However, while majority of states are continuously rolling out reforms to make starting a business
easier, the intended benefits have still not been experienced in full measure at the ground level. For
instance, the Online Single Window System, which is functional in many states, has yet to fully replace
the need for hardcopy submission of documents and physical visits to various departments are required
in virtually all states. Some key measures that can be taken by states to make Starting a Business easier
are mentioned below.

Key Recommendations to Ease Starting a Business in India
Move towards an Effective Online Single Window System (SWS): States must ensure that all applications
concerning starting a business should be filed on a common designated portal. In addition, all the relevant
departments such as Labour, State Pollution Control Board, Municipalities, Urban Local Bodies, among
a. Reserve Company Name
b. Company Incorporation
c. Company Registration
d. Notification by email is sent to the applicants along with the appropriate director
and shareholder consent forms
e. Thereafter, the applicant faxes these forms back to the relevant authority
f. Certificate of incorporation is issued via. email (within a few minutes)
g. Apply for company IRD number and register for GST
Source: World Bank Doing Business Report 2018 – New Zealand’s Profile
It requires only a day and a single process involving the
following steps to start a business in New Zealand
others, should be mandated to integrate with the SWS. This will do away with the need for physical
submission of documents and making visits to various departments.
Rationalization of Timelines: All approvals related to starting a business should be mandated to be issued
within 3 weeks of filing an application.
Simplification of Labour Laws: Labour laws need to be simplified to make compliances easier. Also,
compliances should be made fully on-line and the scope for reducing inspections and exempting micro
and small companies from complying with a few provisions of the labour laws should be explored.
Encourage Self / Third Party Certification: Efforts should be made to broaden the horizon of Self / Third-
Party Certifications in applicable areas such a labour regulation, renewal of CTE / CTO, building plan
approval, Fire NOC, tree falling NOC, among others. This will help in significant reduction in time taken to
take approval from various departments and obviate the need for frequent inspections.
Expedite Land Procurement: By leveraging on technology, states should attempt to digitize land records
and integrate data across relevant departments such as land records office, sub-registrars’ office and
judicial database. Land banks and GIS system should be made fully functional and land conversion
process should be simplified.

Conclusion
The persistent efforts made by both the Central and state governments to facilitate easier entry into
businesses are commendable. These efforts have done away with several redundant laws and processes
and have significantly reduced compliances and, effected procedural simplicity. The Centre is further
pushing hard to steer reforms in states by promoting hand-holding of states, a model of cooperative
federalism, where the top ranked states would be helping the laggard states.
States need to continue working on resolving the pending issues and ensuring effective implementation
of business reforms. They should strive to reduce time and costs associated with property registrations,
cumbersome procedures for obtaining construction permits, compliance with complex labour laws and,
obtaining pre-operation clearances from state pollution control boards, among others.
While the country is working assiduously towards making Starting a Business as simple as possible,
the momentum needs to be sustained for ensuring that aspiring businesses, critical for job creation and
propelling growth in the economy, are provided with a conducive business environment while embarking
on their business journey. After all, a good beginning is half the battle won.
Easeofdoingbusiness(EoDB)haswitnessedunprecedentedattention
of the Union government in the past few years. The emphasis has been
on simplification of rules and procedures to ensure transparency and
speedupadministrativeprocesses,inlinewithindustryrequirements.
13 May, 2018, Indian Express
Through wider use of digital platforms, simplification of processes,
weedingoutofoutdatedlawsandregulations,etc,Indiahasmanaged
to tackle a significant volume of red tape that constricted businesses.
Measureslikesingleapplications,introductionofSimplifiedProforma
for Incorporating Company Electronically (SPICe) forms and use of
technology have made business processes much simpler and faster.
We see visible changes on the ground that facilitate administrative
clearances and procedures.
18 May, 2018, The Asian Age
Snippets from DG, CII - Article on EoDB

II. Register for GST (applicable to
businesses with turnover above 20 lakh) III. Register with EPFO & ESIC
I. Obtain DIN; Reserve the company name;
Pay stamp duties, �ile the SPICE form and
obtain the certi�icate of incorporation; and
Submit and obtain a PAN card and TAN
IV. Online register under the
Mumbai Shops and establishment Act and the
Delhi Shops and establishments Act
India has made a significant progress in reducing
procedures for starting a business since the release of
World Bank Doing Business Report (WB DBR) 2018
Source: World Bank Doing Business Report 2018 – India’s Profile
Source: Prepared based on recent initiatives of Government
IX. Register with EPFO
1 day; No charges
X. Register with ESIC
1 day; No charges
XI. Register with of�ice of
Inspector under Mumbai
Shops and Establishment Act;
and online under the Delhi
Shops and Establishments
Act
2.7 days; INR 1200 + 3600 +
120-5400
XII. Receive inspection
for the Mumbai Shops and
Establishments registration
certi�icate
2 days; No charges
VIII. Register for VAT & PT
7-10 days; INR 500+25
VII. Open a bank account
2 days; No charges
I.Obtain Digital Signature
Certi�icate (DSC)
1 day; INR 700-2,500/DSC
VI. Submit and obtain a
PAN & TAN
2.10 days; INR 93 + 55 + Taxes*
V. Make a company stamp
1 day; INR 350-500
II. Obtain DIN
1 day; INR 500/DIN
III. Reserve the company name
1-3 days; INR 1,000
IV. Pay stamp duties, �ile
the SPICE form and obtain
the certi�icate of incorporation
2.5 days; INR 4,800 + 400 + 500
+ 10 + 3,000 + 200*
Procedures in India as Applicable Now
Procedures in India as reported in DBR 2018
Obtaining DSC, Opening a Bank Account and Making a Company Stamp are not mandatory
processes any longer.

The State of Tamil Nadu has always been in the forefront of economic growth in the country. The State
has made impressive strides over the years to carve out a niche for itself in the fields of engineering,
automobiles, textiles, leather, information technology, electronic hardware and hi-technology Industries.
Tamil Nadu offers a mature ecosystem for manufacturing industries and has been a safe haven for
the investors owing to a favourable business climate, good infrastructure, outstanding law & order
maintenance, conducive policies, peaceful industrial relations and availability of abundant skilled human
resource.
Tamil Nadu, which is the second largest economy among Indian states and one of the top 3 FDI
destinations, is now ranked as:
• First in terms of number of factories
• First in the number of workers employed in the factories sector
• Third in Gross Industrial Output and
• Third in Net Value Addition
Promoting Ease of doing business
The state government is constantly striving to provide the best investment climate to foreign and
domestic investors. In order to further improve the business environment, several initiatives have been
taken by the government by way of Procedural reforms, Simplification & rationalisation of processes,
Self-certifications, third party verifications, Parallel processing, prescribing timelines, Simplifying the
forms etc., in order to facilitate easy business in the state.
Ease of Doing Business Reforms in
Tamil Nadu
By the Tamil Nadu Industrial Guidance and Export Promotion Bureau,
Government of Tamil Nadu
The State of Tamil Nadu was one of the pioneer states that introduced Single window
mechanism for setting up Industries in the State. . . The Single Window Portal is
being widely used by the Large Industries and the MSME units and is very effective
in getting the applications disposed within specified timelines.
State Space

Key initiatives taken by various departments as part of Ease of Doing Business
1. Directorate of Industrial Safety and Health (DISH) (Labour Department)
i. Policy/ Regulatory:
LabourDepartment hasbrought insignificantchangestovariouspoliciesand rulesofthedepartment
and thereby helping in easier clearance processes and better transparency. They include:
• Provision to submit online integrated return under all labour regulations
• Provision for factories to avail factory license up to 10 years
• Mandatory joint inspection under all labour laws
• Mandatory for an inspector to submit inspection report online within 24 hours of inspection
ii. Inspection Schemes
The department has rationalized the inspection mechanism through following interventions:
• Categorization of factories into low, medium and high risk based on number of employees,
hazardous/ non-hazardous nature etc.
• Self-certification provision for low, and medium risk category, thereby exempting them from
routine compliance inspection
• Random allocation of inspectors through online system, with the same inspector not going twice
to any enterprise consecutively
iii. Online Processes
Various clearance and license processes of the department have been made online to help the
investor reduce the physical touch points with the department and help in online payment and
tracking of application and downloading the final certificate. Major processes that are online are:
• Factory plan approval
• Factory license
• Registration under Contract Labour Act
• Registration under Inter-State Migrant Act
• Registration under Building and Other Construction Workers Act
2. Land Use, Land Allotment, and Property Registration
Land use, Land Allotment, Property Registration are the first steps for setting an industry in any
state. The Government of Tamil Nadu has made significant progress across departments in these
areas. Some of the departments involved in the initiatives are:
State Space

i. Directorate of Town and Country Planning (DTCP)
The directorate has made online provision for an investor to know the land use as per master plans/
zonal plans/land use plans.
ii. Inspector General of Registrations (IGR)
IGR has digitized land records for the last 2 years across all land record offices, with publication in
public domain. IGR also has system for application, fee payment and downloading the final deed
related to property registration. The registration of property is further linked automatically to
transfer of record of rights by the Revenue Department. All the revenue records, including cadastral
maps, have been digitised.
iii. State Industries Promotion Corporation (SIPCOT)
SIPCOT is responsible for land allotment and providing incentives for the industries. SIPCOT has
revamped its offline processes to completely move to online systems. Some of the key points to note
are:
• GIS for information on land bank for industrial use with details of enabling infrastructure (road,
rail, power, water, etc.) in the vicinity.
• System developed for application submission, fee payment, tracking and downloading the final
certificate related to land allotment in SIPCOT industrial areas.
• Online system for incentives specific to MoUs signed with large industries.
3. Tamil Nadu Pollution Control Board (TNPCB)
i. Policy/ Regulatory
• White category industries exempt from obtaining consent.
• Auto Renewal of consent to operate based on self-certification for Green, Orange, and Small Red
category of Industries, after the first instance of compliance.
• Mandatory for an inspector to submit inspection report online within 48 hours of inspection.
ii. Inspection Schemes
• Risk-based identification of units for inspections.
• Publication of inspection checklists online.
• Random allocation of inspectors through online system, with the same inspector not going twice
to any enterprise consecutively.
iii. Online Processes Various clearance and license processes of the department are online to
help the investor reduce the physical touch points with the department and help in online
payment and tracking of application and downloading final certificate. Major processes that are
online are:
State Space

• Consent to Establish, Operate under Water Act and Air Act
• Authorization under Hazardous Waste Rules
4. Tamil Nadu Generation and Distribution Corporation (TANGEDCO)
i. Policy Regulations:
Number of documents required for obtaining the electricity connection restricted to only two i.e. proof of
ownership/occupancy and authorization document (in case of firm/company).
ii. Online Processes:
Obtaining temporary and permanent LT and HT service connection are online. The online system
includes online submission of application, fee payment, tracking, and the final sanction letter.
5. Tamil Nadu Business Facilitation Act and Rules, 2018 and Single Window Mechanism
The Act has been passed to ensure time-bound processing of applications and issue of clearances by
various departments of the state for establishing/expanding an enterprise and for services that are
required during normal course of business including renewals.
i. Well defined checklist of supporting documents for the various clearances given through single
window portal.
ii. End-to-end online system without physical touchpoint, acceptance and electronic distribution of
applications to competent authority for fresh applications, and renewals.
iii. Prescription of timelines for clearances through legislation, covering
• Pre-establishment – 10 clearances
• Pre-operation – 9 clearances
• Renewals – 6 clearances
• Incentives
• Others – 26 clearances
The timelines specified in the Act are shorter than the ones prescribed by the Parent act.
iv. Monitoring framework and committees set up at state / district level to monitor disposal of
applications within the timelines specified in the Act.
v. Third Party Certification: inspection by third party agency in place of department staff (for
instance-Boilers).
State Space

vi. Joint site inspection by multiple departments like Fire, Electricity, Local Bodies, PWD etc. for
clearances required during pre-establishment stage.
vii. Penal provisions outlined in the event of non-compliance by an Enterprise and Designated Official
of Competent Authority.
viii. Grievance redressal system has been well defined.
ix. Deemed Approval: While prescribing Time Limits, the Government has notified the Clearances in
respect of which failure of the Competent Authority to pass final orders on the application within
the stipulated time shall result in Deemed Approval.
x. The Enterprise may proceed to execute the work or take other action following the Deemed
Approval, subject to no contravention of any of the provisions of the Acts or Rules and as per the
self-certification provided by the Enterprise.
Single Window Mechanism:
The State of Tamil Nadu was one of the pioneer states that introduced Single window mechanism for
setting up Industries in the State. Tamil Nadu Industrial Guidance and export Promotion Bureau, as the
nodal agency for large enterprises, played a key role in tracking the application processing status and
ensured that requisite clearances were provided by the Competent Authorities within the time limit at
pre-establishment, pre-operation and renewal stages. To make this process transparent and system
driven, a web-based Single Window portal (www.easybusiness.tn.gov.in) has been launched by the
Hon’ble Chief Minister of Tamil Nadu.
Key features of the Single Window Portal
• Single point acceptance and electronic distribution of applications to the respective Competent
Authorities without the need for Applicants to physically visit the offices
• Custom generation of forms for individual Competent Authorities along with requisite attachments
• Single point of capture of information with the feature of auto-population of data
• Online approval by concerned Competent Authorities and provision to download the certificate
online
• Online tracking / automatic alerts to applicants through SMS/ Emails
• Customized online MIS reports for monitoring at different levels
State Space

• This Portal is under the administrative control of the Tamil Nadu Industrial Guidance and Export
promotion Bureau, which serves as the Nodal agency for accepting and electronically distributing
applications to the respective competent authorities, receiving electronic payment of fees from
enterprises, ensuring submission of supporting documents, communicating queries / clarifications
raised by respective competent authorities to enterprises and receiving enterprises’ responses,
tracking and monitoring the status of application processing, allowing enterprises to download the
final signed clearance, recording enterprise’s grievances and redressal of the same.
• The Nodal Agency convenes meeting with representatives from Competent Authorities to conduct
pre-scrutiny of applications and address investor queries, if any.
• Competent Authority to ask for any additional information from the applicant, within 3 working
days for Clearances with processing time limits less than10 days and within 7 working days for those
Clearances with time limits beyond 10 days
• Inspections are permitted to be conducted by technically qualified experts in the private sector
wherever feasible
• Wherever the issue of approval by a Competent Authority is linked to the issue of clearance from other
Competent Authority(s), all the concerned Competent Authority(s) shall process the applications
simultaneously on receipt of application in line with their respective rules and regulations.
• The nodal agency ensures that the competent agencies give approvals within the given timeline
failing which it shall be deemed to have been approved.
The Single Window Portal is being widely used by the Large Industries and the MSME units and is very
effective in getting the applications disposed within specified timelines.
In sum, the State of Tamil Nadu has been proactive & pioneering in introducing various business reforms
and remains committed to making the State as one of the most investment friendly states for doing
business.
State Space

Andhra Pradesh (AP) ranked 2nd in the first BRAP ranking
of states by DIPP, scoring 70.12% in implementation of the
recommended business reforms. In the next BRAP ranking,
the state went on to assume the first rank (with Telangana)
among all states and UTs, scoring an impressive 98.78% in
implementation of business reforms. It has been in the forefront
of implementing several good practices, covering a wide range
of areas. This section attempts to capture some of such practices,
which can possibly be replicated by many other states and UTs.
Key Area 2015 2016
Setting up a Business 78.57 100
Labour Regulation 75 100
Construction Permits 62.16 100
Environmental Registration 85.19 100
Obtaining Utility Permits 60 100
Inspections 62 100
Land and Property Registration 62.16 90
Contract Enforcement 0 77.78
Table 1: AP: EoDB Performance in Select Parameters of BRAP Assessment
Source: DIPP
Andhra Pradesh: Good Practices
State Space

1. SETTING UP A BUSINESS
AP has implemented 100% reforms in this area as per BRAP 2016. The Single Window
System – AP industries, provides a single front-end interface across multiple departments.
Good Practices in AP - Key Highlights
Good Practices – Setting up a Business
• Know Your Approvals - allows investors to key in specific
details for information regarding state approvals/licenses
for starting a business
• The Single Window System – AP industries facilitates all
clearances pertaining to starting a business without the
need to visit multiple portals
• All approvals for starting a business within 21 days
• Dashboard view of clearances in pipeline
• Industry Incentives have been linked to the Single Window
System
State Space
AP has reduced labour compliance by introducing several provisions like online single integrated return,
self / third party certifications etc. The online system – MeeSeva provides for these facilities within a
timeframe of 7-21 days.
Good Practices – Labour Regulation
• Online application for obtaining licenses via Single Window
System and provision to download certificates online
• Consolidated annual returns under all labour laws via
MeeSeva online portal
• Self-Certification for up to 14 labour laws
• All low-risk establishments exempted from labour
inspections and medium-risk establishments
can apply for third-party certification under all
labour laws
2. Labour Regulations

AP scored 100% in the area of construction permits under BRAP, 2016. These reforms range from easing
the procedure for applications to a hassle-free inspection for final grant of licenses.
AP implemented 100% reforms in Environment Registrations in BRAP, 2016. The applications for
environmental licenses are completed via the Single Window System and the digitally signed certificates
are also provided on the online portal. This has significantly reduced the compliance costs of the
businesses.
Good Practices – Construction Permits
• Building Plan approval within 7 days
• NOC for tree-felling and fire within 15 days
• Enacted formal building code applicable to entire state
including provision for risk-classification of buildings
Good Practices – Environment Registration
• CTE/CTO under various Acts granted within 3 weeks from
date of application
• Enacted a list of Red, Orange, Green and White for risk-based
inspections
• Enhanced validity of CTE / CTO for red, orange and green
Industries for up to 5, 10 and 15 years, respectively
3. Construction Permits
4. Environment Registration
AP implemented 100% reforms in this parameter under BRAP 2016. The state has enabled the facility of
online submission of application, payment, tracking and monitoring for electricity and water connections.
Good Practices – Obtaining Utility Permits
• Electricity connection is provided with 3- 15 working days
• Online availability of tariff related information
• Outage Management System automated system - AMR
5. Obtaining Utility Permits
State Space

AP scored 100% in this parameter under the BRAP 2016, after registering an improvement from 62% in
the previous assessment. Reforms under this parameter include a wide range of areas including labor,
environment, NOCs, among others.
Good Practices – Inspections
• Low-risk industries are exempted from inspections under all
labor compliance inspections
• Allows for Joint inspection under 20 Acts
• Compliance inspections based on risk profile of industry such
as number of workers, use of hazardous substances, pollution
level, etc.
6. Inspections
Scoring 90% in this parameter under BARP 2016, AP has implemented several reforms to ease the
procedures for land acquisition and property registration.
Good Practices – Land & Property Registration
• Defined land allotment criteria. Land applications are assessed
on factors including type of applicants, viability of project,
women entrepreneurs etc.
• Implemented a fully functional GIS providing information about
industrial land and infrastructural details such as railways, road
etc.
• Digitizedlandrecordsatlandrecordsofficeandlocalmunicipality
office and accessibility in public domain.
• Applications for change of land use via the Single Window System
with mandated timeline for approval with 21 days
7. Land and Property Registration
mpat DS u
ty
?Property
Registration
State Space
AP made a marked improvement in this area under BRAP 2016 by scoring 77.78% from 0% in BRAP 2015.
AP has introduced significant reforms in Enforcing Contracts such as e-filing, e-cause list, e-payment etc.
Good Practices – Contact Enforcement
• Designed an online system for e-filing, e-payment and e-cause
lists
• Merged the payment of court fees and process fees into a single
transaction
• Online availability of model contract templates guidelines on
department’s website
8. Enforcing Contracts

Best Implemented Business Reforms
(as per BRAP 2016)
States implementing
100 percent reforms
are Andhra Pradesh and
Haryana
States implementing
100 percent reforms
are Andhra Pradesh,
Chhattisgarh, Gujarat,
Haryana, Jharkhand,
Madhya Pradesh, Punjab,
Rajasthan, Telangana and
Uttarakhand
Good Practices
Key Reforms:
• Designed a mechanism to have specific resolution authority
and appellate authority to different conflicts in granting of
building permissions during course of construction
• Clear timelines are defined for approval of application to
construction of buildings
• Designed a mechanism to have specific resolution authority
and appellate authority to different conflicts in granting of
building permissions during course of construction
• In Andhra Pradesh,
– Approval of structural design and building plan
takes 7 days
– Issuance of construction permit takes 7 days
Good Practices
Key Reforms:
• Provides video tutorials to make the portal more investor
friendly
• Timelines for approvals is from 1 day to a maximum of 30
days
• Deemed Approval, in-case of delays
• Provision to penalize officers causing delays
• Telangana’s SWS, TS-iPASS has provision for online filing of
applications on a single platform of all state-level clearances
required in setting up a business
• All relevant departments under purview of the SWS
1. Construction Permit Enablers
2. Single Window System (SWS)
Best Practices

States implementing 100
percent reforms are Andhra
Pradesh, Chhattisgarh, Gujarat,
Haryana, Jharkhand, Madhya
Pradesh, Punjab, Rajasthan and
Uttarakhand
State implementing 92 percent
reforms is Telangana and with 83
percent implementing states are
Andhra Pradesh and Gujarat.
Haryana, Jharkhand, Madhya
Pradesh, Punjab, Rajasthan and
Uttarakhand
Good Practices
Key Reforms:
• e-summons, e-cause lists and e-filling provisions
• Dedicated online portal for commercial courts
• Well-equipped courts with all required infrastructure/facility
Good Practices
Key Reforms:
• State’s Labour department is integrated with Shram Suvidha
Portal
• Self-certification for all low risk industries under all labour
laws
• Online single integrated return for all labour laws
• Online services for registration and obtaining licenses/
renewals
Good Practices
Key Reforms:
• Gujarat Pollution Control Board provides option for feedback
and FAQ on the website
• Introduced a policy for auto-renewal of CTE/CTO after 5 years
or more based on self-certification/third party certification
• Exempted select Green industries from getting clearances
(White Category)
• XGN facility facilitates filing returns
• Online application for CTO/ CTE under Air & Water Acts
with facility of document submission, payment, tracking and
monitoring without the need for a physical touch point on the
Gujarat SWS
• Automated tools for power outage monitoring and service
restoration
3. Contract Enforcement
4. Labour Regulations
5. Environmental Regulation
Best Practices

States implementing
89 percent reforms are
Andhra Pradesh, Gujarat
and Telangana.
States implementing 100 percent reforms are Andhra Pradesh, Chhattisgarh, Gujarat, Jharkhand,
Madhya Pradesh, Rajasthan and Uttarakhand
States implementing 100 percent reforms are Andhra Pradesh, Chhattisgarh, Gujarat, Jharkhand, Madhya
Pradesh, Maharashtra, Odisha, Rajasthan, Telangana, Uttarakhand and West Bengal
Good Practices
Key Reforms:
• Digitized land records at sub-registrar’s office, land records
office and local municipality office
• Digitization of more than 90% of the state’s land records
• Implementation of AutoCAD based software to scrutinize
building plans
• Integrated mutation process with registration process through
automatic updates of land and municipal records
• GIS System with details of land earmarked for industrial use
Good Practices
Key Reforms:
• Synchronized joint inspections in all districts under 10 labour
laws
• Allowed Self-certification for auto renewal of CTE/CTO
• Sufficient online information regarding Self / third party
Good Practices
Key Reforms:
• Checklist available online for all licenses, registrations and
NOCs
• Checklist available online for all licenses, registrations and
NOCs
• Fine is charged, in-case of failure to provide time bound
clearance
6. LAND – Allotment, Acquisition & Registration
7. Inspection Enablers
8. Access to Information & Transparency
mpat DS u
ty
?Property
Registration
Best Practices

Jharkhand, Madhya Pradesh,
Rajasthan, Telangana, and
Uttarakhand
Good Practices
Key Reforms:
• New electric connection in just 15 days in 3 steps, via
online system, for Commercial & Industrial customers
• Just 2 documents required – Occupancy & ID Proof
• Automated tools implemented for service restoration and
power outage monitoring
• Application status can be tracked online
• Cost to obtain electricity has reduced from 76.5 to 28 (as a
% of income per capita)
• Reduced cost for new electric connection
9. Obtaining Utility Permits
Best Practices

CII is working towards a sustained improvement in the Ease of Doing Business (EoDB) at pan India
level by focusing on simplification, transparency and efficiency for investment facilitation. It has been
supporting the Central and state governments by proposing a wide range of EoDB reforms and providing
regular feedback from the ground level by way of conducting surveys and reports and, organizing
meetings, consultations, workshops, and conferences. These studies and events have revolved around
the following main objectives:
• Moving towards a zero-physical interface for obtaining clearances / approvals with the
provision of deemed approval
• Introduction of Self / Third-Party Certifications wherever feasible
• Facilitating speedy resolution of commercial disputes
• Simplification in procedures for acquiring land and compliance with labour laws
• Reduction in dwell time for exports and imports at major ports in India
• Electronic interlinking of data collected by various departments of the government
• Ensuring effective on-ground implementation of reforms
Key Initiatives on EODB
Best Practices

EoDB Perception
Analysis and CII
Recommendations
For Government of Maharashtra
February 2018; Ease of Doing Business in Maharashtra - Key Features:
CII supported the Government of Maharashtra in preparing a report on Ease of
Doing Business in the state with the focus on key reforms undertaken by the
government and their actual benefits to the industry at the ground level.
June 2017; EoDB Perception Analysis and CII Recommendations:
CII, through a comprehensive survey-based approach, supported the Maharashtra
government in identifying the gaps in implementation of business reforms and
resolving the issues. The recommendations were accepted by the Government of
Maharashtra to facilitate healthier business environment in the state.
A Report on Trade Facilitation Agreement
March 2017; Trade Facilitation Agreement (TFA) - Strengthening India’s Preparedness:
With an attempt to improve Trading Across Borders in the framework of TFA, CII
undertook an exhaustive study based on primary and secondary survey, inside and
outside the country. The study was released by the Chairman, CBIC and many of its
suggestions were considered positively by the government.
Studies / Representations
Key Highlights
Ease of Doing Business
Reforms in Maharashtra
May 2018
Reports on EoDB for Maharashtra
Studies on EoDB for Select States: Industry Perspective on
Critical Business Reforms
November 2017; Ease of Doing Business in States - Industry
Perspective: On the advice of the PMO, CII conducted detailed survey-
based studies on EoDB, assessing the effectiveness of business
reforms implemented by 10 select states: Maharashtra, Gujarat,
Chhattisgarh, Haryana, Assam, Jharkhand, Uttar Pradesh, Rajasthan,
Madhya Pradesh and Goa. The studies provided a comprehensive
feedback from industry about the gaps in implementation of reforms
and suggested the way forward.
EoDB Policy Dashboard
Policy dashboard on Ease of Doing Business: CII launched a detailed
EoDB Policy Dashboard, capturing pending reforms (legislative
as well as non-legislative) at the Central Government level. The
Dashboard is updated regularly and presented to the government.
Presentations to state governments
CII made detailed presentations to various state governments including Maharashtra, Chhattisgarh and
Goa on improving the ease of doing business in the respective states.
Critical Pending Reforms:
November 2017
Ease of Doing
Business in States
• Maharashtra
• Gujarat
• Chhattisgarh
• Haryana
• Assam
• Jharkhand
• Uttar Pradesh
• Rajasthan
• Madhya Pradesh
• Goa
Note: The analysis is based on survey conducted among industry members during July-September, 2017
Policy Dashboard on Ease of Doing Business
November 2017
CII Initiatives

Conferences / Meetings
Supported DIPP in organizing an event on EoDB
November 04, 2017; CII supported DIPP in organizing an event
on India’s Business Reforms for improving EoDB Ranking
where the Hon’ble Prime Minister of India was the Chief guest.
Speaking at the event, the Prime Minister expressed satisfaction
over the 30-spots improvement in India’s ranking in Doing
Business Report 2018 and hoped that similar performance
would be repeated going forward.
The then CII President, Ms. Shobana Kamenieni, also
addressed the participants at the event. She commended
the efforts of the government in helping India register an
unprecedented improvement in Doing Business ranking and
suggested several policy reforms in critical areas such as
labour laws and inspections.
Ms. Shobana Kamineni
The then President, CII, at the
EoDB Event on 4 November
2017 in New Delhi
Shri Narendra Modi
Hon’ble Prime Minister of
India, at the EoDB Event on
4 November 2017 in New Delhi
CII Initiatives
CII Workshop on EoDB
November 10, 2017; CII organized a programme involving key government officials who were involved
working on EoDB initiatives from the Central government and the governments of Maharashtra and Delhi.
Key speakers from the government at the event included Mr Suresh Prabhu, Minister of Commerce and
Industry; Mr Ramesh Abhishek, Secretary, DIPP; Shri Alok Srivastava, Secretary, Department of Justice;
and Shri Shailendra Singh, Additional Secretary, DIPP. Speakers at the event shared their experience and
learning while working on EoDB mission and indicated their major agenda going forward.
Shri Suresh Prabhu
Minister, Commerce and Industry,
at the Workshop on Ease of Doing
Business Ranking on 10 November
2017 in New Delhi
Mr Suresh Prabhu, Minister of Commerce and Industry,
attributed India’s improvement in the ease of doing business
ranking to the plethora of legislative, administrative and
policy measures undertaken in the areas of taxation, licensing,
investor protection and bankruptcy resolution. He also stressed
on building a stronger partnership with the private sector in
carrying out business reforms.

Select Meetings
(L-R): Mr Shailendra Singh, Additional
Secretary, DIPP; Mr Sunil Kant Munjal,
Chairman, Hero Corporate Service Ltd,
the then Chairman of the CII Taskforce on
EoDB, at the meeting of the Taskforce on
Ease of Doing Business on 18 September
2017 in New Delhi.
(L-R): Mr T Krishnakumar, President,
Coca-Cola India & South West Asia,
the then Chairman of the CII National
Committee on MNCs; Mr Ravinder,
Joint Secretary, DIPP, at the Committee
meeting on 24 November 2017 in
New Delhi.
CII Initiatives
Mr Ramesh Abhishek,
Secretary, Department of
Industrial Policy & Promotion,
at the Workshop on Ease of
Doing Business Ranking on 10
November 2017 in New Delhi
Mr Ramesh Abhishek, Secretary, DIPP, reiterated the
Prime Minister’s vision of India joining the league of
top 50 economies at the quickest and stated that the
government is initiating more business reforms for
attaining this vision
Mr Chandrajit Banerjee, Director General, CII, commended the
government for huge improvement in India’s ranking by 30
points and mentioned that the surge will immediately boost
the investors’ sentiments. He added that the extraordinary
performance in ranking validates the commitment of the
government to fast-track economic reforms and improve the
business environment in the country
Mr Chandrajit Banerjee
Director General, CII, at the
Workshop on Ease of Doing
Business Ranking on 10
November 2017 in New Delhi

The Second Conference of the Series was on ‘Resolving Insolvency in India - Progress & Way Forward’and
was organized in partnership with the Ministry of Corporate Affairs and the Insolvency and Bankruptcy
Board of India (IBBI) on 4th April 2018 in New Delhi. The Conference revolved around discussing the
effective and smooth Implementation of IBC, which would eventually help in improvement in ranking,
currently at 103.
The Third Conference in the Series of EoDB was organized on ‘Reforms on Trade Facilitation in Mumbai
- Progress & Way Forward’, in partnership with the Central Board of Indirect Taxes & Customs (CBIC),
Ministry of Finance and the Jawaharlal Nehru Port Trust (JNPT), on 17 May 2018 in Mumbai. The main
objective of this outreach programme was to deliberate on the implementation of trade facilitation
reforms in Mumbai and identify measures to resolve the pending issues.
‘CII EoDB Series’ of Conferences
With an objective to help India sustain its improvement in Doing Business Ranking, CII has started a
series of Conferences on various indicators of Ease of Doing Business, where India is not doing so well.
As part of this initiative, CII has so far organized three National Conferences on (i) Trade Facilitation, (ii)
Resolving Insolvency, and (iii) Reforms on Trade Facilitation in Mumbai.
(L-R): Mr Sanjay Gupta, President, Institute of Cost
Accountants of India; Mr M S Sahoo, Chairman,
Insolvency and Bankruptcy Board of India; Mr
Injeti Srinivas, Secretary, Ministry of Corporate
Affairs; Mr Sunil Kant Munjal, Chairman, CII Task
Force on Ease of Doing Business (2017-18);
Mr Bahram N Vakil, Founding Partner, AZB & Partners,
at the National Conference on Resolving Insolvency in
India – Progress & Way Forward on 4 April 2018 in
New Delhi.
(L-R): Mr Vivek Johri, Chief Commissioner of
Customs, Mumbai Zone – II; Mr Sunil Kumar Das,
Principal Commissioner, Mumbai Customs Zone
– I; Mr APS Suri, Chief Commissioner of Customs,
Mumbai Zone – III; Mr Milon K Nag, Co-Chairman,
CII Task Force on EoDB, at a Conference on ‘Reforms
on Trade Facilitation in Mumbai: Progress & Way
Forward’ organized on 17 May 2018 in Mumbai.
(L-R): Mr Milon K Nag, Co-Chairman, CII Task Force on
EoDB; Mr Binoy Kumar, Special Secretary – Logistics,
MinistryofCommerceandIndustry;MrPranabKumar
Das, Member (Customs), CBEC; Dr Danish A. Hashim,
Head - Ease of Doing Business, CII, at the National
Conference on Trade Facilitation in India: Progress &
Way Forward on 20 December 2017 in New Delhi.
CII Initiatives
The First National Conference on ‘Trade Facilitation in India - Progress & Way Forward’ was organized
by CII in partnership with Central Board of Indirect Taxes and Customs (CBIC), Ministry of Finance, on
20 December 2017 in New Delhi. The main objective of the Conference was to help India improve its
ranking in trading across border, currently at a low of 146, by reducing time and money cost incurred by way
of transaction costs.

States
Rankings Implementation Score (%)
Assessment Yet to be Finalised
Ranking Implementation
Score (%)
BRAP 2016 BRAP 2015 BRAP 2016 BRAP 2015 BRAP 2017
Andhra Pradesh 1 2 98.78 70.12 3 99.73
Telangana 2 13 98.78 42.45 2 100
Gujarat 3 1 98.21 71.14 4 99.73
Chhattisgarh 4 4 97.32 62.45 8 99.46
Madhya Pradesh 5 5 97.01 62 9 99.46
Haryana 6 14 96.95 40.66 5 99.73
Jharkhand 7 3 96.57 63.09 1 100
Rajasthan 8 6 96.43 61.04 6 99.46
Uttarakhand 9 23 96.13 13.36 11 98.1
Maharashtra 10 8 92.86 49.43 13 97.29
Odisha 11 7 92.73 52.12 12 97.83
Punjab 12 16 91.07 36.73 20 54.77
Karnataka 13 9 88.39 48.5 10 98.37
Uttar Pradesh 14 10 84.52 47.37 14 96.21
West Bengal 15 11 84.23 46.9 7 99.46
Bihar 16 21 75.82 16.41 18 87.47
Himachal Pradesh 17 17 65.48 23.95 16 94.13
Tamil Nadu 18 12 62.8 44.58 15 95.93
Delhi 19 15 47.62 37.35 23 33.99
Kerala 20 18 26.97 22.87 21 52.56
Goa 21 19 18.15 21.74 19 61.5
Tripura 22 26 16.67 9.29 25 25.41
Daman & Diu 23 - 14.58 NA 24 32.46
Assam 24 22 14.29 14.84 17 92.41
Dadra & Nagar Haveli 25 - 1.79 NA 26 24.34
Puducherry 26 20 1.49 17.72 27 16.9
Nagaland 27 31 1.49 3.41 29 14.04
Manipur 28 - 1.19 NA 32 0.27
Mizoram 29 28 0.89 6.37 30 3.76
Jammu & Kashmir 31 29 0.3 5.93 22 36.47
Chandigarh 31 24 0.3 10.04 28 14.41
ANDAMAN & NICOBAR
ISLANDS
31 25 0.3 9.73 31 1.55
Arunachal Pradesh 31 32 0.3 1.23 34 0
Meghalaya 31 30 0.3 4.38 35 0
Lakshadweep 31 - 0.3 NA 36 0
Sikkim 39 27 0.6 7.23 33 0.27
Table A-1: Assesment of Business Reforms under BRAP
As of 21 May, 2018
Annexure

Ease of Doing Business

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