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JULY 2021

Labour Industrial Payroll Financial

LABOUR COMPLIANCESTripura Petrol Pump

Minimum Wages Notificationw.e.f 01-04-2021

The Labour Department of Tripura vide a Notification No.F.21 (27)- LAB/ENF/COM/2011/1816-26 dated1st July 2021 revises the minimum wage rate for different categories of workers engaged in theemployment of Petrol Pumps in the state of Tripura. These revised rates of wages are payable with effectfrom 1st April 2021 to 31st March 2022.

For more details and the Notification copies, please refer tohttps://uncovered.complyindia.com/labour/minimum-wages/

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Labour Ministry extends utility service status for

Iron and Steel industries till 18-01-2022

The Ministry of labour and employment vide a Notification No. S.O. 2729(E)., dated 7th July 2021, hasdeclared that services engaged in the Iron and Steel industry, which is covered under item 7 of the FirstSchedule to the Industrial Disputes Act, 1947shall be public utility services for next six months, i.e till 18thJanuary 2022. Public Utility Service is defined under Section 2(n) of the Industrial Disputed Act 1947 whichincludes any service that is provided to public with everyday necessities, and it may be owned publicly orprivately such as any section of an industrial establishment on the working of which the safety of theestablishment or the workmen employed therein depends; and any industry which supplies power, light orwater to the public.Previously, the Ministry of labour and employment had last extended the public utility status for iron andsteel industries for a period of six months vide a notification S.O. 226 (E), dated 18th January 2021 till18th July 2021.In this connection, the Ministry of Labour and Employment said that it is in the publicinterest the services of these industries covered under First schedules to the Industrial Disputes Act, 1947are declared as public utility service for another six months from 18th July 2021, i.e till 18th January 2022.

For more details and the Notification copy, please refer tohttps://uncovered.complyindia.com/2021/07/07/labour-ministry-extends-utility-service-status-for-iron-and-steel-industries-till-18-01-2022/

The Government of Kerala, Department of Economics & Statistics, vide notification No.DES/859/2021-P3(1), dated 11th July 2021 has published the Consumer Price Index Numbers for Agricultural Labourersand Industrial Workers for the month of May 2021. The dearness allowance is calculated on the basis ofthe Consumer Price Index (CPI) Numbers applicable to employees in employment under the MinimumWages Act 1948. Thus, as per the Notification, the new minimum wages rates for the employments inKerala for the month of May 2021 is updated.

For more details and the Notification copies, please refer tohttps://uncovered.complyindia.com/labour/minimum-wages/

Tripura Hotels and Restaurants Minimum

Wages Notification w.e.f 01-04-2021

The Labour Department of Tripura vide a Notification No.F.21 (92)- LAB/ENF/MW/HR/2012/2513-21 dated15th July 2021 revises the minimum wage rate for different categories of workers engaged in theemployment of hotels and restaurants in the state of Tripura. These revised rates of wages are payablewith effect from 1st April 2021 to 31st March 2022.

For more details and the Notification copies, please refer tohttps://uncovered.complyindia.com/labour/minimum-wages/.

LABOUR COMPLIANCES

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Kerala Minimum Wages Notification w.e.f 01-05-2021

to 31-05-2021

The Labour Department of Tripura vide a Notification No.F.22 (28)- LAB/MW/AGRI/2013/2420-69 dated15th July 2021 revises the minimum wage rate for different categories of workers engaged in theemployment of Agriculture in the state of Tripura. These revised rates of wages are payable with effectfrom 1st April 2021.

For more details and the Notification copies, please refer tohttps://uncovered.complyindia.com/labour/minimum-wages/

LABOUR COMPLIANCES

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Tripura Agriculture Minimum Wages Notification w.e.f

01-04-2021

Goa revises Factory licenceFees vide Goa Factories (Fifteenth Amendment)

Rules, 2021

The Department of Labour, Goa vide a notification No. VI/FAC-6(L-1)Part-1/IFB-2020/975, dated 12th July2021 publishes the Goa Factories (Fifteenth Amendment) Rules, 2021 and amends many provisions of theGoa Factories Rules, 1985 including licence fee and renewal of licence fees, online application andpayment of fees in case of renewal of factory licence and conditions for mandatory safety equipment.Some of the key points as per the amendment are-

Under Rule 6, the scale of fees payable for licence and annual renewal of licence by Factories isrevised by this amendment and it starts from Rs.400 to Rs. 357000 depending upon quantity of H. P.Installed and the number of workers employed.

Rule 9 is also amended which deals with renewal of licence by providing that renewal applicationmade through online mode, fees shall be paid through e-challan payment gateway.

Another change is made to Rule 9 which provides that if the period for which the renewal of licence isapplied is one year or more but does not exceed 5 years, the fees payable shall be at the ratespecified in the Schedule attached to Rule 6 and in case during the period of validity of the license,there is an increase in the fees payable, the Occupier, within a period of 3 months from the date ofpublication of Notification to that effect in the Official Gazette, shall pay the difference in fees payablewith effect from the date of such increase till the remainder period of validity of license.

Karnataka- Working hours for shops and establishments

changed to 9 hours in any day

Rule 19A is substituted to provide that the workers in a factory shall be medically examined once beforeemployment and thereafter after every 5 years by the Certifying Surgeon. Medical certificate issued to aworker after his medical examination shall be valid for a period of five years even if the worker is employed inanother factory during such period of 5 years.

New Rule 47( c) is inserted which provides that Sanitary Napkins conforming to Indian Standards and inadequate quantity shall be provided and maintained in the women’s toilets for their use. And Disposablepaper bags shall be provided in the women’s toilets for the collection of the used napkins.

A new Rule 90X is inserted which provides that the occupier shall mandatorily provide all workers withPersonal Protective Equipments (PPEs) as required under any of the provisions of the Act or the Rules andsuch PPEs shall conform to the relevant National Standard. Those PPE includes safety helmets, Protectivefootwear, safety goggles, ear protection, face protection, gloves, respiratory protection and other protectiveequipment as per national standards.

For more details and the Notification Copy, please refer to https://uncovered.complyindia.com/2021/07/12/goa-revises-factory-licence-fees-vide-goa-factories-fifteenth-amendment-rules-2021/

LABOUR COMPLIANCES

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The Government of Karnataka vide notification No. .E-LD 4 LET 2019 (p) dated 20th July 2021 hasamended the maximum working hours for shops and establishments to 9 hours per day instead ofexisting 8 hours per day, till 2nd January 2024. Prior to this, the Government of Karnataka vide notificationE-LD 4 LET 2019, dated 2nd January 2021 which permitted all shops and commercial establishmentsemploying 10 or more people in Karnataka to operate on a 24×7 basis on all days of the year for a periodof 3 years with complying to certain specific conditions such as working hours, holidays, working timesetc. Now, this current notification amends the working hours condition mentioned in the 2nd January 2021notification and provides that-

No employee in establishments shall be required or allowed to work for more than 9 hours in any day and 48 hours in any week. In the 2nd January 2021 Notification, the working hours specified was 8 hours in any day and 48 hours in any week.

The total numbers of overtime work shall not exceed 10 hours in any day except on the days on stock taking and preparation of accounts. In the 2nd January 2021 Notification, the maximum overtime hour was fixed at 10 hours but there was no mention about exception during stock taking and preparation of accounts.

The total numbers of overtime hours shall not exceed 50 hours in a period of three continuing months. However, this provision remains similar as the 2nd January 2021 Notification.

For more details and the Notification copy, please refer to https://uncovered.complyindia.com/2021/07/20/karnataka-working-hours-for-shops-and-establishments-changed-to-9-hours-in-any-day/.

LABOUR COMPLIANCES

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The Food Safety and Standards Authority of India (FSSAI) vide an OrderNo.15(31)/2020/FoSCos/RCD/FSSAI, dated 8th July 2021 has clarified the periodicity of mandatoryproduct testing under condition of license 12 of FSS (Licensing and Registration of Food Businesses)Regulations, 2011 shall be half yearly on the basis of Financial Year i.e. first half from April to Septemberand second half from October to March. This Clarification was needed as FSSAI received variousrepresentations from the FBOs / Food Industry Associations with the request to clarify whether the saidperiodicity is to be reckoned on calendar year wise / financial year wise.

As per FSS (Licensing and Registration of Food Businesses ) Regulations , 2011 testing of relevantchemical and/or microbiological contaminants in food products are required on the basis of historicaldata and risk assessment through own or NABL accredited / FSSA notified labs at least once in sixmonths. However, it was not clear whether the six month period is to be counted on the basis of calendaryear or financial year. So, order to align mandatory product testing with the submission of online AnnualReturn which is Financial year wise, FSSAI clarifies that-

Testing of food products as per the said regulations shall be carried out by manufacturers on thebasis of Financial Year i.e. first half year from April to September and second half year from Octoberto March.

Those food business operators who get their new licenses issued in the last months of respectivehalf – year i.e. in the month of September and March shall be exempted from mandatory testing forthat preceding & ending half year period.

The gap between two mandatory testing of the same food product shall not be less than 03 months.For more details and the Order Copy, please refer tohttps://uncovered.complyindia.com/2021/07/08/fssai-mandatory-food-product-testing-shall-be-once-in-6-months-during-the-financial-year/

FSSAI- Mandatory food product testing shall be once

in 6 months during the Financial Year

INDUSTRIAL COMPLIANCES

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The Food Safety and Standards Authority of India (FSSAI) vide a notification F.No.1-95/Std/Misc/SP(L&C/A)/FSSAI-2015-pt-1, dated 14th July 2021 has extended the deadline for compliancerequirements with the Bureau of Indian Standards ( BIS ) specifications for Compounded feeds for Cattleand carry of a BIS certification mark on the label of the compounded cattle feed producttill 1st January2022 from existing deadline 1st July 2021.

On 10th October 2019 FSSAI publishing a notification made mandatory for commercial feeds / feedmaterials manufactured for Meat and Milk producing animals shall comply with specifications forcompounded feeds for cattle laid down by Bureau of Indian Standards (BIS) and shall also carry BIScertification on the label of the products. Such feed shall not be manufactured, imported, distributed andsold except under the BIS certification mark.

The Food Safety and Standards (Food Products Standards and Food Additives) Amendment Regulation2020 also stated that “milk and meat producing animals except poultry and fish shall not be fed with feedcontaining meat or bone meal including internal organs, blood meal and tissues of bovine or porcine originmaterials except milk and milk products.” So, such commercial feeds shall comply with the relevant BISstandards, as may be specified by the FSSAI from time to time and carry BIS certification mark on the labelof the product w.e.f 1st July 2021.

However, representations have been received requesting for further extension of time for compliance withthe provisions of the above mentioned direction on account of difficulties faced in obtaining BIScertification / licensing during the second wave of the Covid – 19 pandemics. Taking into considerationthe representations, FSSAI decides to extend the timeline upto 1st January, 2022 for compliance of theprovisions of the above mentioned direction for those businesses whose applications for BIS certification/ licensing of their product (compounded cattle feed ) are currently under process.

For more details and the Notification copy, please refer tohttps://uncovered.complyindia.com/2021/07/14/fssai-bis-certification-mark-on-compounded-cattle-feed-product-label-w-e-f-01-01-2022/

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INDUSTRIAL COMPLIANCESFSSAI – BIS certification

mark on compounded cattle feed product label w.e.f

01-01-2022

TAX UPDATESCBDT notifies the Income tax

Amendment (19th Amendment), Rules, 2021

The Central Board of Direct Taxes (CBDT) vide a notification No. G.S.R. 472(E) dated 7th July 2021publishes the Income tax Amendment (19th Amendment), Rules, 2021 which inserts a new Rule 8AC to theIncome-tax Rules,1962 dealing with computation of short term capital gains and written down value undersection 50 where depreciation on goodwill has been obtained. As per this new Rule 8AC-

For the purposes of proviso to section 50, the written down value of the block of the asset and shortterm capital gains, for the previous year relevant to the assessment year commencing on the 1st dayof April 2021 shall be determined in accordance with this rule.

Where the goodwill of the business or profession was the only asset or one of the assets in the blockof asset “intangible” for which depreciation was obtained by the assessee in the assessment yearbeginning on the 1st day of April, 2020, the written down value of this block of asset for the previousyear relevant to the assessment year commencing on the 1st day of April, 2021 shall be determined inaccordance with the provisions of section 43(6)(3)(ii).

Where the reduction for the previous year relevant to the assessment year commencing on the 1stday of April, 2021, exceeds the aggregate of the written down value of the block of assets at thebeginning of the previous year relevant to the assessment year commencing on the 1st day of April,2021 without giving effect to reduction, such excess shall be deemed to be the capital gains arisingfrom the transfer of short-term capital assets.

Where the reduction for the previous year relevant to the assessment year commencing on the 1stday of April, 2021, exceeds the aggregate of the actual cost of any asset falling within the block ofassets “intangible”, other than goodwill, acquired during the previous year relevant to the assessmentyear commencing on the 1st day of April, 2021, such excess shall be deemed to be the capital gainsarising from the transfer of short-term capital assets.

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CBDT – further relaxation in electronic filing of Income Tax

Forms till 15-08-2021

There will not be any capital gains or loss where the goodwill of the business or profession was the only assetin the block of asset “intangible” for which depreciation was obtained by the assessee in the assessment yearbeginning on the 1st day of April, 2020, and the block of asset ceases to exist on account of there being nofurther asset acquired during the previous year.

The capital gains or loss on transfer of goodwill, during the previous year’s relevant to the assessment year2021-22 or subsequent assessment years, shall be determined in accordance with the provisions of section48, section 49 and section 55(2)(a).

For more details and the Notification copy, please refer to https://uncovered.complyindia.com/2021/07/07/cbdt-notifies-the-income-tax-amendment-19th-amendment-rules-2021//

TAX UPDATES

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Central Board of Direct Taxes (CBDT) vide a press release dated 20th July 2021 has granted furtherrelaxation in electronic filing of Income Tax Forms 15CA/15CB in manual format to the authorized dealerstill 15th August, 2021. As per the Income-tax Act, 1961, there is a requirement to furnish Form 15CA/15CBelectronically. Presently, taxpayers upload the Form 15CA, along with the Chartered Accountant Certificatein Form 15CB on the e-filing portal, before submitting the copy to the authorized dealer for any foreignremittance. Form 15CA is Information to be furnished for payments to a nonresident not being a company,or to a foreign company; and Form 15CB is Certificate of accountant which is required for payments madeto non-residents. Person making the Payment to nonresident shall obtain a certificate from an accountantin Form 15CB and while furnishing information in the Form 15CA, the taxpayer needs to refer to theinformation contained in Form 15CB.

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TAX UPDATESHowever, CBDT is receiving representations from taxpayers who are facing difficulties in filing of IncomeTax Forms 15CA/15CB on the portal www.incometax.gov.in which were to be submitted by 15th July2021. Taking into consideration the matter, CBDT decides to extend the aforesaid date to 15th August2021. So, as per the Press release- Taxpayers can submit the said Forms in manual format to the authorized dealers till 15th August

2021. Authorized dealers are advised to accept those Forms from taxpayers till 15thAugust, 2021 for the

purpose of foreign remittances. A facility will be provided on the new e-filing portal to upload these forms at a later date for the

purpose of generation of the Document Identification Number.For more details and the press release copy, please refer tohttps://uncovered.complyindia.com/2021/07/20/cbdt-further-relaxation-in-electronic-filing-of-income-tax-forms-till-15-08-2021/

CORPORATE LAWMCA grants relaxation on levy

of additional fees in filling certain Forms till 31-08-2021

The Ministry of Corporate Affairs (MCA) vide a circular No.11/2021, dated 30th June 2021 (published on1st July 2021) has decided to allow relaxation on levy of additional fees in filling certain Forms under theCompanies Act 2013 and LLP Act 2008 till 31st August 2021. Prior to the circular, the MCA relaxed thisdue date to 31st July 2021 vide a circular 06/2021 dated 3rd May 2021. Publishing this current Circular11/2021, the Ministry of Corporate Affairs provides that the stakeholders shall be allowed to file variousforms due for filing between 1st April 2021 to 31st July 2021 under the Companies Act 2013 or LLP Act,2008 without payment of additional fees up to 31st August 2021.Due to the COVID-19 restrictions and disruption, MCA received requests from stakeholders for relaxationon levy of additional fees for filing of various forms under the Companies Act, 2013 and LLP Act 2008 duefor filing during 1st April 2021 to 31st July 2021. MCA has examined these requests and taking intoaccount the difficulties decides to grant additional time up to 31st August 2021 for companies to fileforms without any additional fees. As per the circular-

Additional time upto 31st August 2021 is granted to companies/LLPs for filling of Forms (other thanGHG-1, CHG-4 and CHG-9) without any additional fees.

No additional fees shall be levied upto 31st August 2021 for the delayed filing of forms (other thanGHG-1, CHG-4 and CHG-9) which were / would be due for filing during 1st April, 2021 to 31st July,2021.

For such delayed filings upto 31st August 2021 only normal fees shall be payableFor more details and the Circular copy, please refer tohttps://uncovered.complyindia.com/2021/06/30/mca-grants-relaxation-on-levy-of-additional-fees-in-filling-certain-forms-till-31-08-2021/

B e n g a l u r u | N e w D e l h i | M u m b a i | A h m e d a b a d | K o l k a t a | M a d u r a i | H y d e r a b a d | C o c h i n

The Ministry of Corporate Affairs (MCA) vide a circular No. 12/2021 dated 30th June 2021 (published on1st July 2021) has decided to allow further relaxation of time and condone the delay in filing forms relatedto creation / modification of charges namely Form CHG-1 and CHG-9 under the Companies Act 2013 till1st August 2021. Prior to this circular, vide another circular 07/2021 dated 3rd May 2021 the MCA condonedthe delay in filing forms CHG-1 and CHG-9 till 1st June 2021. MCA received requests from stakeholders forrelaxation on levy of additional fees for filing of various forms under the Companies Act, 2013 due for filingduring 1st April 2021 to 31st May 2021 due to the COVID-19 restrictions and disruption. MCA hasexamined these requests and taking into account the difficulties decides to grant additional time up to1st August 2021 for companies to file forms without any additional fees. As per the current circular:

Additional Fee/Ad valorem fee in respect of Charge documents viz. CHG-1 and CHG-9 shall becalculated after excluding No. of days between 1st April 2021 to 31st July 2021 based on the eventdate entered in the form. Filing of Form No. CHG – 1 and Form No. CHG-9 by a company or a chargeholder, where the date of creation / modification of charge is before 1st April 2021. Now, the said dateis considered as 01st August 2021 instead of 1st April 2021 for the purpose of counting the number ofdays within which the form is required to be filed.

In this situation, if the form is filed on or before 31st July 2021, the fees payable as on 31st March2021 under the Fees Rules for the said form shall be charged. If the form is filed thereafter, theapplicable fees shall be charged under the Fees Rules after adding the number of days beginningfrom 1st August 2021.

Filing of Form No. CHG – 1 and Form No. CHG-9 by a company or a charge holder, where the date ofcreation / modification of charge falls on any date between 1st April 2021 to 31st May 2021. As per thecircular, here the period beginning from the date of creation / modification of charge to 31st July 2021shall not be reckoned for the purpose of counting of days under section 77 or section 78 of theAct. In case, the form is not filed within such period, the first day after the date of creation /modification of charge shall be reckoned as 1st August 2021.

CORPORATE LAW

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MCA – relaxation of time for filling Forms related to creation

or modification of charges till 01-08-2021

In this situation, if the form is filed before 31st July 2021, normal fees shall be payable under the FeesRules. If the form is filed thereafter, the first day after the date of creation / modification of chargeshall be reckoned as 1st August 2021 and the number of days till the date of filing of the form shall becounted accordingly for the purposes of payment of fees under the Fees Rule.

Provision of the circular shall not apply to- The forms i.e. CHG – 1 and CHG – 9 had already been filed before the date of issue of this

Circular. The timeline for filing the form has already expired prior to 1st April 2021.

Filing of Form CHG – 4 for satisfaction of charges.For more details and the Circular copy, please refer tohttps://uncovered.complyindia.com/2021/06/30/mca-relaxation-of-time-for-filling-forms-related-to-creation-or-modification-of-charges-till-01-08-2021/

CORPORATE LAW

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Modified Definition of MSME to include wholesale and

retail trade

The Reserve Bank of India (RBI) vide a circular no. RBI/2021-2022/67 FIDD.MSME & FS.BC.No.13/06.02.31/2021-22, dated 7th July 2021 has notified the revised definition of micro, small and mediumenterprises (MSMEs) by adding retail and wholesale trade in the MSME category. This addition ofwholesale and retail trade to the definition of MSME is done to extend the benefits of priority sectorlending to wholesale and retail trade and now they would be allowed to be registered on UdyamRegistration Portal.

Previously, the wholesale and retail trading activities were classified as MSMEs but the Ministry of Micro,Small & Medium Enterprises vide a circular dated 27th June 2017 ousted them from the purview of MSMEas they are neither manufacturing units nor service units and hence, they cannot obtain the Udyog AadhaarMemorandum (MSME registration). With this current revised circular, the retail and wholesale trades willnow be able to register on the Udyam Registration Portal.

CORPORATE LAW

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Thus, as per the circular, the following Enterprises having Udyog Aadhaar Memorandum (UAM) are nowallowed to migrate to Udyam Registration Portal or file Udyam Registration afresh-

Wholesale and retail trade and repair of motor vehicles and motorcycles Wholesale trade except of motor vehicles and motorcycles Retail trade except of motor vehicles and motorcyclesFor more details and the Circular copy, please refer to

https://uncovered.complyindia.com/2021/07/07/modified-definition-of-msme-to-include-wholesale-and-retail-trade/ .

MCA publishes Companies (Incorporation) Fifth

Amendment Rules, 2021

The Ministry of Corporate Affairs (MCA) vide a notification No. G.S.R. 503(E) dated 22nd July 2021publishes the Companies (Incorporation) Fifth Amendment Rules, 2021 which inserts new Rule 33A andnew Form No.INC-11C to the Companies (Incorporation) Rules, 2014. These new provisions shall beeffective from 1st September 2021. As per the Amendment-

New Rule 33A is inserted which that deals with allotment of a new name to the existing companyunder section 16(3) of the Companies Act and provides that in case a company fails to change itsname or new name in accordance with the direction issued under section 16(1) of the Act within aperiod of 3 months from the date of issue of such direction, the letters “ORDNC” (which is anabbreviation of the words “Order of Regional Director Not Complied”); the year of passing of thedirection; the serial number and the existing Corporate Identity Number (CIN) of the company shallbecome the new name of the company and the Registrar shall accordingly make entry of the newname in the register of companies and issue a fresh certificate of incorporation in Form No.INC-11C.

CORPORATE LAW

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A company whose name has been changed shall at once make necessary compliance with theprovisions of section 12 of the Act and the statement, “Order of Regional Director Not Complied(under section 16 of the Companies Act, 2013)” shall be mentioned in brackets below the name ofcompany, wherever its name is printed, affixed or engraved.

However, the above mentioned provision is not applicable in case e-form INC-24 filed by thecompany is pending for disposal at the expiry of 3 months from the date of issue of direction byRegional Director, unless the said e-form is subsequently rejected.

After Form No.INC-11B, a new Form No.INC-11C is inserted that deals with Certificate ofIncorporation pursuant to change of name due to Order of Regional Director not being complied.

For more details and the Notification Copy, please refer tohttps://uncovered.complyindia.com/2021/07/22/mca-publishes-companies-incorporation-fifth-amendment-rules-2021/

All States ESI Act M - - - - - - -All States PF Act - IW M - - - - - - -All States GST M - - - - - -All States IT - TDS M - - - - - - -All States PF Act M - - - - - - -Andhra Pradesh Prof. Tax - RC M - - - - - - -Assam Prof. Tax - RC M - - - - - - -Gujarat Prof. Tax - RC M - - - - - - -Jharkhand Prof. Tax - RC Q - - - - - - -Karnataka Prof. Tax - RC M - - - - - - -Kerala LWF Act M - - - - - - -Madhya Pradesh Prof. Tax - RC M - - - - - - -Maharashtra Prof. Tax - RC M - - - - - - -Meghalaya Prof. Tax - RC M - - - - - - –Odisha Prof. Tax - RC M - - - - - - -Sikkim Prof. Tax - RC M - - - - - - -Telangana Prof. Tax - RC M - - - - - - -Tripura Prof. Tax - RC M - - - - - - -West Bengal Prof. Tax - RC M - - - - - - -

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PAN INDIA August 2021 Return & Remittance Calendar

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