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Saturday, March 28, 2020

You can withdraw 75% of Employees Provident Fund in this pandemic Covid-19

 At a press conference on Thursday to unveil the ‘PM Garib Kalyan Package’ to help the poor face the novel coronavirus crisis, Finance Minister Nirmala Sitharaman announced, 

“Employees’ Provident Fund Regulations will be amended to include Pandemic as the reason to allow the non-refundable advance of 75 percent of the amount or three months of the wages, whichever is lower, from their accounts.” This decision will likely benefit families of four crore workers registered under the EPF, she said.
Currently, subscribers of the Employees’ Provident Fund Organisation (EPFO) can withdraw a non-refundable advance from their PF accounts under various terms and conditions, including for issues like illness, marriage, education, and purchase of a house, etc. Here, “non-refundable” means the subscriber doesn’t have to return the deposit after withdrawing the advance.
Further, in order to avail this benefit, the EPF subscriber can apply through Umang app  or by Member Portal 
Gazette Notification:- EPF Covid Gazzete Partial Withdrawal

Wednesday, March 25, 2020

Covid -19 India Relaxes Income Tax deadlines & penalties

Following are the decisions with respect to statutory and regulatory compliance matters related to various sectors:

Income Tax

1.     Extend last date for income tax returns for (FY 18-19) from 31st March 2020  to  30th June 2020.
2.     Aadhaar-PAN linking date to be extended from 31st March 2020 to 30th June 2020.
3.     Vivad se Vishwas scheme – no additional 10% amount, if payment made by June 30, 2020.
4.      Due dates for issue  of notice, intimation, notification, approval order, sanction order, filing of appeal, furnishing of return, statements, applications, reports, any other documents and time limit for completion of proceedings by the authority and any compliance by the taxpayer including investment in saving instruments or investments for roll over benefit of capital gains under Income Tax Act,  Wealth Tax Act, Prohibition of Benami Property Transaction Act, Black Money Act,  STT law, CTT Law, Equalization Levy law, Vivad Se Vishwas law where the time limit is expiring between 20th March 2020  to 29th June 2020 shall be extended to 30th June 2020.  
5.     For delayed payments of advanced tax, self-assessment tax,  regular tax, TDS, TCS, equalization levy,  STT, CTT  made between 20th March 2020  and  30th June 2020, reduced interest rate at 9%   instead of 12 %/18 % per annum ( i.e. 0.75% per month instead of 1/1.5 percent per month) will be charged  for this period.  No late fee/penalty shall be charged for delay relating to this period.
6.     Necessary legal circulars and legislative amendments for giving effect to the aforesaid relief shall be issued in due course.

GST/Indirect Tax

1.     Those having aggregate annual turnover less than Rs. 5 Crore Last date can file  GSTR-3B due in March, April and May 2020  by the last week of  June, 2020. No interest, late fee, and penalty to be charged.
2.     Others can file returns due in March, April and May 2020 by last week of June 2020  but the same would attract reduced rate of interest @9 % per annum from  15 days after due date (current interest rate is  18 % per annum). No late fee and penalty to be charged, if complied before till 30th June 2020.
3.     Date for opting for composition scheme is extended till the last week of   June, 2020.  Further, the last date for making payments for the quarter ending 31st March, 2020 and filing of  return for 2019-20 by the composition dealers  will be extended  till the last week of June, 2020. 
4.     Date for filing GST annual returns of FY 18-19, which is due on 31st March, 2020 is extended till the last week of  June 2020.
5.     Due date for issue of notice, notification, approval order, sanction order, filing of appeal, furnishing of return, statements, applications, reports, any other documents, time limit for any compliance under the GST laws where the time limit is expiring between 20th March 2020  to 29th June 2020 shall be extended to 30th June 2020. 
6.     Necessary legal circulars and legislative amendments to give effect  to the aforesaid GST relief shall follow with the approval of GST Council.
7.     Payment date under Sabka Vishwas Scheme shall be extended to30th June, 2020. No interest for this period shall be charged if paid by 30th June, 2020.


1.     24X7 Custom clearance till end of 30th June, 2020
2.     Due date for issue of notice, notification, approval order, sanction order, filing of appeal, furnishing applications, reports, any other documents etc., time limit for any compliance under the Customs Act and other allied Laws where the time limit is expiring between 20th March 2020  to 29th June 2020 shall be extended to 30th June 2020. 

Financial Services

1.     Relaxations for 3 months
o   Debit cardholders to withdraw cash for free from any other banks’ ATM for 3 months
o   Waiver of minimum balance fee
o   Reduced bank charges for digital trade transactions for all trade finance consumers

Corporate Affairs

1.     No additional fees shall be charged for late filing during a moratorium period from 01st April to 30th September 2020, in respect of any document, return, statement etc., required to be filed in the MCA-21 Registry, irrespective of its due date, which will not only reduce the compliance burden, including financial burden of companies/ LLPs at large, but also enable long-standing non-compliant companies/ LLPs to make a ‘fresh start’;
2.     The mandatory requirement of holding meetings of the Board of the companies within prescribed interval provided in the Companies Act (120 days), 2013, shall be extended by a period of 60 days till next two quarters i.e., till 30th September;
3.     Applicability of Companies (Auditor’s Report) Order, 2020 shall be made applicable from the financial year 2020-2021 instead of from 2019-2020 notified earlier. This will significantly ease the burden on companies & their auditors for the year 2019-20.
4.     As per Schedule 4 to the Companies Act, 2013, Independent Directors are required to hold at least one meeting without the attendance of Non-independent directors and members of management. For the year 2019-20, if the IDs of a company have not been able to hold even one meeting, the same shall not be viewed as a violation.
5.     Requirement to create a Deposit reserve of 20% of deposits maturing during the financial year 2020-21 before 30th April 2020 shall be allowed to be complied with till 30th June 2020.
6.     The requirement to invest 15% of debentures maturing during a particular year in specified instruments before 30th April 2020, maybe done so before 30th June 2020.
7.     Newly incorporated companies are required to file a declaration for Commencement of Business within 6 months of incorporation. An additional time of 6 more months shall be allowed.
8.     Non-compliance of minimum residency in India for a period of at least 182 days by at least one director of every company, under Section 149 of the Companies Act, shall not be treated as a violation.
9.     Due to the emerging financial distress faced by most companies on account of the large-scale economic distress caused by COVID 19, it has been decided to raise the threshold of default under section 4 of the IBC 2016 to Rs 1 crore (from the existing threshold of Rs 1 lakh). This will by and large prevent triggering of insolvency proceedings against MSMEs. If the current situation continues beyond 30th of April 2020, we may consider suspending section 7, 9 and 10 of the IBC 2016 for a period of 6 months so as to stop companies at large from being forced into insolvency proceedings in such force major causes of default.
10. Detailed notifications/circulars in this regard shall be issued by the Ministry of Corporate Affairs separately.

Department of Fisheries

1.     All Sanitary Permits (SIPs) for import of SPF Shrimp Broodstock and other Agriculture inputs expiring between 01.03.2020 to     15.04.2020 extended by 3 months
2.     Delay up to 1 month in the arrival of consignments to be condoned.
3.     Rebooking of quarantine cubicles for canceled consignments in Aquatic Quarantine Facility (AQF) Chennai without additional booking charges
4.     The verification of documents and grant of NOC for Quarantine would be relaxed from 7 days to 3 days

Department of Commerce

Extension of timelines for various compliance and procedures will be given. Detailed notifications will be issued by Ministry of Commerce.

Tuesday, March 17, 2020

Due date of ESIC payment changed for Feb 2020 & Mar-2020

Great Move by the ESIC Dept ESIC vide notification no p-11/14/Misc/1/2019-Rev has extended the ESI contribution for the month of February 2020 and March 2020 to 15th April 2020 and 15th May 2020 respectively on account of the pandemic in the form of coronavirus. Therefore time limit for payment of contribution has been extended to forty-five days instead of fifteen days for the month of February and March 2020 only

Thursday, March 05, 2020

Karnataka Minimum Wages 01.04.2020 to 31.03.2021

Karnataka  Minimum wages have been revised from 01.04.2020 to 31.03.2021

Shop & Establishment πŸ‘‰
Hotel & Restaurant πŸ‘‰
Security πŸ‘‰

Friday, February 28, 2020

The Maharashtra Maternity Benefit (Amendments) Draft Rules, 2020-Proposed

Maha. Govt proposes an amendment in MB Rules regarding Creche facility to be within 500 meters from the entrance gate of the establishment 

The following draft of rules further to amend the Maharashtra Maternity Benefit Rules, 1965 which the Government of Maharashtra,  proposes to make in exercise of the powers conferred by Section 28 of the Maternity Benefit Act, 1961 (53 of 1961) and of all other powers enabling it in that behalf, is hereby published as required by subsection (1) of section 28 of the said Act, for the information of all persons likely to be affected thereby; and notice is hereby given that the said draft will be taken into consideration by the Government of Maharashtra after the expiry of sixty days from the date of publication of this notification in the Maharashtra Government Gazette.

 Any objections or suggestions, which may be received by the Commissioner of Labour, Maharashtra State, E-Block, C-20, Kamgar Bhavan, Bandra-Kurla Complex, Mumbai-400051 from any person with  respect to the said draft, before the expiry of the above mentioned period will be considered by the Government


Tuesday, January 21, 2020

Harayana Labour welfare fund deposit date extended to 31st March 2020

As per the recent notification as appearing below the due date of the LWF  Harayana has been extended to 31st Mar 2020. No interest will be charged for the respective late payment.

As per Punjab Labour Welfare Fund Rules, 1966  the dues date is 31st Dec 2019. 

CircularπŸ‘‰  Haryana LWF Extension

Thursday, January 02, 2020

West Bengal Minimum Wages 1st Jan 2020 to 30th June 2020

Government of West Bengal has released the Minimum Wages from 1st Jan 2020 to 30th June 2020

Shop & Establishment:- WB Shop 1st Jan 2020 to 30th June 2020.pdf 

Security:- WB -Security 1st Jan 2020 to 30th June 2020

Hotel & Restaurant:- WB- Hotel & Restaurant 1st Jan 2020 to 30th June 2020

The Uttarakhand Factories (Amendment) Rules, 2019

The State Government of Uttarakhand on December 20, 2019, has published the Uttarakhand Factories (Amendment) Rules, 2019, to further amend the Uttar Pradesh Factories Rules, 1950 (As applicable to the State of Uttarakhand).
The amendments in the Uttar Pradesh Factories Rules, 1950 (As applicable to the State of Uttarakhand) are as under:
➤  Under Rule 7 which specifies the procedure for registration and grant of a license, sub-rule (1) has been substituted:
Under sub-rule (1) fee for grant of license has been substituted and further, increased the license renewal fee to be taken from factories by 10 percent every 5 years. The next increase will be effective from January 01, 2025.
➤  Rule 41 has been substituted with Latrine accommodation instead of Sanitary accommodation:
Substituted Rule specifies that latrine accommodation shall be provided in every factory on a certain scale, namely:
(a)    A number of workers up to 100: 1 toilet for men and women, separately on every 25 workers. But a minimum of 01 male and female toilets shall be mandatory in every factory.
(b)    More than 100 workers: Additional provision shall be for one man and women toilet on for next every 50 workers.
(c)     Sanitary Napkins conforming Indian Standards shall be provided and maintain in the women’s toilets as per Indian Standards.
(d)    Disposable bins with lids shall be provided within the women’s toilets.

Necessary Notification as listed below 

Wednesday, December 04, 2019

The Rajasthan Shops And Commercial Establishment Rules -Ammedment

The State Government of Rajasthan on November 26, 2019, has notified the Rajasthan Shops and Commercial Establishment (Amendment) Rules, 2019. They shall come into force from the date of their final publication in the Official Gazette.
The following amendments in the Rajasthan Shops and Commercial Establishments Rules, 1959 were made as under:
The existing table of Rule 3 which specifies the application for registration and grant of registration certificate has been substituted, namely:
S. No.
Maximum Number of employees employed on any day
 Amount of fees in Rs.
0-10 employees
11 to 50 employees
51 to 100 employees
101 and above employees
The validity of the certificate may be extended forever, after depositing one-time fees as prescribed above. 
Under Rule 4 which specifies the manner of registering establishment and form of registration certificate:
a)      Sub-rule (2) has been deleted
b)      In sub-rule (3) the word ‘return’ has been substituted by the word by the word ‘statement and the expression ‘under clause (1) and (2) in rule 3’ has been deleted.
•  Rule 6 which talks about the renewal of Certificate has been deleted,
•  Under Rule 8 which specifies the Procedure on death or disability of certificate holder: The existing expression ‘rule 6’ has been substituted by ‘rule 5’ and the expression ‘for the unexpired portion of the original certificate’ has been deleted.
•  Under Rule 10 which specifies the fees for payment, the existing word ‘renewals’ in sub-rule (1) and ‘renewal’ in sub-rule (2) has been deleted.
  Amendment in Forms:
a)      Form3 which is related to issue of registration certificate: renewal portion has been deleted
b)      Form 5 which is an Application for Renewal of Registration Certificate, has been deleted.
[Notification No. G.S.R.43]

Holiday List 2020

Friday, November 15, 2019

Jharkhand Minimum Wages 1st Oct 2019

The Government of Jharkhand vide Notification NO-2/MW-2071/2010 L&T-1836 has released the Minimum Wages variable dearness allowance effective from 1st October 2019.

πŸ‘‰ Notification:- The Jharkhand Minimum Wages Notification 1st Oct 2019

Monday, September 30, 2019

Gujarat Minimum Wages 1st Oct 2019 to 31st Mar 2020

As per the notification on Dt. 30-09-2019 regarding. The State Government as declared the fresh basic rates of Salary/Wages for the period from Dt. 01-10-2019 to 31-03-2020 for 46 business in Zone - I & Zone - II. The same may please be paid during the above period.

English Notification:- Gujarat Minimum Wages 1st Oct-2019 to 31st Mar 2020

Friday, September 27, 2019

Maharashtra State assembly Election to be held on 21st Oct 2019

1.According to the democratic pattern of our country, all citizens who were registered over 18 years It is up to 100 % to vote in the election. Taking into account this issue, the People's Representation and the Act, 1949
According to Rule 135 (b) of (Part-2), the voter is entitled to vote on the day of voting. Payment can be made to pay, or reasonable discounts on working hours at some locations. Give in. Some of my past choices have been that organizations, establishments, etc. Paid goodbye Or do not offer discounts. This leaves many voters disenfranchised, which
Very dangerous for democracy.

2. As per the order issued by the Election Commission of India in 288 Assembly constituencies in Maharashtra. The election will be held on 21st October 2019. All the voters in this election belong to them
The following orders are given to ensure that the voting right is done properly:
I) Workers /officials/employees who are voting in the polling area for election. Everyone who is outside of the general election area shall be entitled to vote on the day of the election.
Payment should be made to pay.

II) Not to mention all the establishments, factories, shops and shops belonging to this industry, energy and labor department.
Applicable residences (eg establishments in private companies, all shops and other establishments, residential hotels,
Eating houses, other houses, theaters, businesses, industrial establishments or other establishments as well as information and technology
Company, Show Pag Sutter, Moms, Retail.)

III) Exceptionally, in the case of workers, officers, employees, etc., the full day will not be paid. So, workers in the polling area have only two to three hours instead of free time to vote. Can be discounted. Regarding the matter, he had earlier informed the concerned district officials and district election officials. Permission will be required. In any case, voters need at least two to three hours to vote Establishment owners will be required to take account of the receipt of compensation.

IV) All establishments, factories, industries, industries, industries and labor as mentioned above Shops, etc. Remember that the above instructions are strictly adhered to by the owners/management Be careful. Voters vote not to receive the appropriate discount or exemption for voting In case of failure to arrive, appropriate action will be taken.

Wednesday, September 25, 2019

The Tripura Ease Of Compliance To Maintain Registers Under Various Labour Laws Rules,2019

Government of Tripura vide notification no No.F.21(98)-LAB/ENF/Labour Laws/2017/7062 has released the Tripura Ease of Compliance To Maintain Registers Under Various Labour Laws Rules,2019. 

As per the notification and the new rule, various registers to be maintained under the provisions of the 

  • Contract Labour (Regulation and Abolition) Act, 1970, The Interstate Migrant Workman (Regulation of Employment & Conditions of Service) Act, 1979, 
  • The Minimum Wages Act, 1948, 
  • Building and Other Constructions Workers’ (Regulation of Employment and Conditions of Service) Act, 1996 have been combined under Forms A,B,C,D respectively. 

These registers can also be maintained electronically provided that layout and presentation of the register may be adjusted without changing the integrity, serial number and- contents of the columns of the register. 

For more details please refer to the notification attached herewith


The Tripura Ease Of Compliance To Maintain Registers Under Various Labour Laws Rules, 2019

Monday, September 09, 2019

ESIC Average daily wages increase from Rs 137 to Rs 176

Now, therefore, in exercise of the powers conferred by section 95 of the Employees' State Insurance Act, 1948, the Central Government, after consultation with the Employees' State Insurance Corporation, hereby makes the following rules further to amend the Employees' State Insurance (Central) Rules, 1950, namely:—

 1. (1) These rules may be called the Employees' State Insurance (Central) Amendment Rules, 2019. 

(2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Employees' State Insurance (Central) Rules, 1950, in rule 52, for the words “rupees one hundred thirty seven”, the words “rupees one hundred seventy six” shall be substituted.

From the above ammedment if any average daily wages is less then equal to Rs 176 No ESIC contribution is to be deducted from the Employee. Employer Contribution will have to be contributed.

Official Gazette :- Esic Average daily wages Official gazeete from Rs 137 to Rs 176 

Friday, August 09, 2019

Telangana Shops Permitted To Remain Open 365 Days A Year Extended To Three Years

Government of Telangana vide notification no G.O.Ms.No. 24, in reference to previous notification G.O.Ms.No.51, L.E.T. & F. (Lab) Department dated 16th June 2016, has further exempted all establishments to keep open on all the days of the year in Telangana State for a further period of three (3) years with effect from 16.06.2019 and subject to conditions mentioned in notification fulfilled by the establishments failing which exemption granted will be liable for cancellation.


(i) The working hours of the employees shall be 8 hours per day and 48 hours in
a week. Record of over time will be maintained in the Wages Register
separately in respect of the employees who worked beyond normal working

(ii) Every employee will be allowed to avail a Weekly Holiday as per the list
exhibited (Form 24) at the main entrance of the shop on rotation basis.

(iii) If the employees are found working on any Holiday or after normal duty hours
without proper indent of Over Time, the exemption granted will be liable for

(iv) Working hours of the shop shall be between 9.00 A.M. to 11.00 P.M.

(v) In case of Women employees who are required to work beyond 8:30 P.M.,
transport arrangements are to be made to the women employees. A notice
to this effect in Telugu and English shall be exhibited at the main entrance
of the shop indicating the availability of transport.

(vi) All employees are to be provided with Appointment Letters and copy of the
same will be furnished to the jurisdiction Inspector and acknowledgement
shall be preserved in the shop for inspection at any time.

(vii) Visit Book shall be maintained exhibiting a copy of the exemption for
verification by the Inspector for compliance with the conditions on

(viii) The exemption is valid for three (3) years only and subject to compliance
with the conditions of exemption and also compliance with the welfare
provisions applicable under various Labour Laws.

(ix) The wages for the employees shall be credited to their saving bank

(x) EPF & ESI deductions shall be implemented in respect of the eligible