Gandhi and Associates

14/07/2026

🍽️ Food businesses in Nepal, are you compliant with the new Food Hygiene and Quality Act?

Nepal has introduced a modern framework for food safety, replacing outdated regulations and strengthening compliance requirements for food-related businesses. From production and packaging to storage and labeling, businesses must now adhere to stricter standards.

🔍 In this carousel, learn:
✔️ Why the new Act matters
✔️ What qualifies as “food” under the law
✔️ Approval requirements for food businesses
✔️ Key documents needed for compliance
✔️ Prohibited practices and penalties for violations

Non-compliance can lead to inspections, suspension of approvals, license revocation, and penalties.

Stay informed. Stay compliant.

📩 Need legal guidance on food compliance in Nepal? Get in touch with Gandhi & Associates.

07/07/2026

Starting a startup in Nepal? 🚀

Innovation alone isn't enough—understanding the legal framework is essential for sustainable growth. From choosing the right business structure to navigating registration requirements, tax obligations, foreign investment regulations, and compliance challenges, every founder should build on a strong legal foundation.

In this carousel, we break down the key regulations governing startup enterprises in Nepal and highlight the legal considerations that can help protect your business, attract investors, and support long-term success.

Swipe through to learn:
✔ What qualifies as a startup in Nepal
✔ Key laws and regulatory requirements
✔ Business structure options
✔ Startup registration process
✔ Common legal and operational challenges

Need legal guidance for your startup journey? Our team is here to help.

30/06/2026

Divorce is more than just ending a marriage—it's a legal process that can impact your rights, finances, property, and family.

Understanding the procedure is the first step toward making informed decisions. In this carousel, we've simplified the divorce process in Nepal, including:
✔️ Types of divorce
✔️ Legal grounds
✔️ Step-by-step court process
✔️ Required documents
✔️ Rights after divorce

Every case is unique, and the outcome depends on the facts, evidence, and applicable law. If you're considering divorce or need legal guidance, it's important to seek professional advice before taking any legal steps.

📞 Gandhi & Associates is here to help you navigate family law matters with clarity and confidence.

💬 Have questions? Drop them in the comments or send us a DM.

23/06/2026

📜 Planning to register your marriage in Nepal?

Understanding the legal process can save you time and avoid unnecessary delays. From eligibility requirements to required documents and special cases involving foreign nationals, this guide covers everything you need to know.

Swipe through to learn:
✔️ Who can register a marriage
✔️ Required documents
✔️ Step-by-step registration process
✔️ Rules for foreign nationals and court marriages

Need assistance with marriage registration in Nepal? Our legal team is here to help.

📩 Contact us for professional guidance.

16/06/2026

💡 Sweat Equity is now reshaping Nepal’s corporate and startup ecosystem.

Traditionally, ownership was tied to financial investment. Today, founders, employees, advisors, and innovators can be rewarded for their expertise, intellectual property, technical know-how, and strategic contributions through sweat equity.

With legal recognition under Nepal’s corporate framework, sweat equity offers companies a powerful tool to attract talent, preserve cash flow, and align long-term interests with key contributors.

In this carousel, we break down:
✔ What sweat equity means
✔ The legal framework in Nepal
✔ Who can issue sweat equity shares
✔ Key conditions and compliance requirements
✔ Benefits for companies and recipients

As Nepal’s startup landscape continues to evolve, understanding equity-based compensation is becoming increasingly important for founders, investors, and professionals alike.

Swipe through to learn more ➡️

09/06/2026

📌 NGOs in Nepal: Registration, Compliance & Legal Framework

Planning to establish a Non-Governmental Organization (NGO) in Nepal? Understanding the legal framework is the first step toward building a sustainable and impactful organization.

From registration under the Association Registration Act to Social Welfare Council affiliation, documentation requirements, governance structures, and ongoing compliance obligations, every stage requires careful legal attention.

A properly structured NGO not only ensures legal legitimacy but also strengthens donor confidence, transparency, and long-term operational success.

Swipe through to learn:
✔ What an NGO is under Nepali law
✔ The legal basis for NGO registration
✔ Step-by-step registration process
✔ Required documents
✔ Why legal structuring matters
✔ Key compliance requirements

If you are planning to register an NGO or need guidance on NGO/INGO compliance in Nepal, professional legal support can help ensure a smooth and compliant setup.

📞 Gandhi & Associates
Your trusted legal partner for NGO registration, governance, and compliance in Nepal.

02/06/2026

Thinking of closing your company in Nepal? 🏢⚖️

Many business owners assume they can simply stop operating and walk away. Unfortunately, company closure isn't that simple. Failure to legally close a company can lead to compliance penalties, tax issues, unpaid fines, and future legal complications.

In this carousel, we break down:
✅ Why proper company closure matters
✅ The 3 legal ways to close a company in Nepal
✅ When OCR can cancel company registration
✅ The voluntary deregistration process step-by-step
✅ Alternative closure methods including liquidation and insolvency

Before making any decision, make sure you understand the legal requirements and protect yourself from future liabilities.

📌 Save this post for future reference.
📩 Need professional assistance with company closure, deregistration, liquidation, or compliance matters? Contact Gandhi & Associates for legal guidance.

02/06/2026

SSF enrollment is not optional. The Ministry of Labour has renewed its call for employers and workers to enroll with the Social Security Fund (SSF) and comply with contribution requirements under Nepal's labour laws.

For businesses, SSF compliance is more than a legal obligation—it is a key component of sound governance, workforce protection, and risk management.

Read our latest analysis on what employers need to know.

SSF enrollment is not optional. The Ministry of Labour has renewed its call for employers and workers to enroll with the Social Security Fund (SSF) and comply with contribution requirements under Nepal's labour laws. For businesses, SSF compliance is more than a legal obligation—it is a key compon...

26/05/2026

Closing a company is not just about stopping operations — it’s a legal process that requires proper compliance, settlement of liabilities, and official closure. In Nepal, liquidation can be voluntary through shareholder decision or compulsory through court order when a company cannot pay its debts.

Understanding the correct liquidation process helps businesses avoid future legal and financial complications. ⚖️📑

Swipe through to learn:
✔️ What company liquidation means
✔️ Types of liquidation in Nepal
✔️ Voluntary liquidation process
✔️ Legal requirements & compliance
✔️ When compulsory liquidation applies

📞 Need legal assistance for company liquidation in Nepal? Contact us today for expert guidance.

25/05/2026

A Landmark Supreme Court Decision on Excise Duty Credit and Industrial Packaging

Gandhi & Associates is pleased to share a significant judgment of the Supreme Court of Nepal in favor of our client, Pokhara Noodles Pvt. Ltd., concerning the interpretation of Nepal’s Excise Duty framework applicable to packaging materials used in manufacturing.

In a landmark ruling delivered by the Full Bench of the Supreme Court, the Court held that packaging materials (wrappers) used in the manufacturing process constitute “raw materials” for the purpose of excise duty credit under the Excise Act, 2058 (2001) for the relevant pre-amendment period.

The dispute arose from excise assessments issued against Pokhara Noodles Pvt. Ltd. relating to excise duty paid on packaging materials used for instant noodles products. Tax authorities had argued that wrappers were merely auxiliary or post-production materials and therefore ineligible for excise credit adjustment, resulting in additional assessments, penalties, and interest.

Following proceedings before the Inland Revenue Department and the Revenue Tribunal, the matter was referred to a Full Bench of the Supreme Court due to conflicting interpretations and its broader implications for Nepal’s manufacturing sector.

In its judgment, the Supreme Court recognized that a product must not only be manufactured but also marketable and legally saleable. The Court acknowledged that, particularly for food products, packaging forms an integral and indispensable part of the production process itself.

The Court further addressed important legal principles concerning:

• marketability of goods;

• integral production process analysis;

• protection against double taxation; and

• prohibition against retrospective application of taxing provisions.

Importantly, the Court clarified that the subsequent amendment introduced through the Finance Act, 2072 BS disallowing excise credit on packaging materials could not be retrospectively applied to earlier fiscal periods.

This judgment has significant implications for Nepal’s manufacturing and industrial sector, particularly industries involving packaged consumer goods, including food and beverages, FMCG products, pharmaceuticals, soaps, and edible oils.

The decision provides important judicial clarity on:

• the scope of “raw materials” under Nepal’s excise framework;

• the treatment of packaging within the manufacturing chain; and

• the limits of retrospective taxation.

Gandhi & Associates is proud to have represented Pokhara Noodles Pvt. Ltd. in this important matter and to have contributed to a precedent likely to influence excise administration and industrial taxation disputes across Nepal.

A Landmark Supreme Court Decision on Excise Duty Credit and Industrial Packaging Gandhi & Associates is pleased to share a significant judgment of the Supreme Court of Nepal in favor of our client, Pokhara Noodles Pvt. Ltd., concerning the interpretation of Nepal’s Excise Duty framework applicable...