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LABOURCOMPLIANCES

COVID-19: Puducherry announces Lockdown

with strict norms till 24-05-2021

The Government of Puducherry vide an Order No.104/PSEC/COVID19/2021 dated 19th May 2021 has imposed Lockdown to break thechain of Covid-19 transmission from 19th May 2021 upto 24th May, 2021 (mid-night). As per the Order, some of the permitted andprohibited activities are- Provision Stores, Vegetable Shops, shops dealing with food, groceries, fruits, meat and fish, animal fodder shall be permitted to

function only till 12.00 Noon without air conditioning facility.

Only delivery of foods by way of home delivery/ take away by restaurants/ eateries is permitted. Guests for Business reasons and Medical purposes alone are allowed to stay in Hotels /Lodges and Guest Houses. Tea shops and fresh juice shops, being a place for permitted. The Restaurants/ eateries are permitted to open for the home delivery/ take away alone and upto 12:00 Noon only. Dairy & Milk supply / booth, pharmacy, hospitals, medical labs, Pharmaceuticals, etc shall be permitted. Goods transport shall be permitted. Industries related to manufacturing units of Drugs, Pharmaceuticals and Medical Devices are permitted. Manufacturing units engaged in the production of agricultural inputs including fertilizers, agricultural machinery and their

components are permitted. Continuous process Industries are permitted. Industries Production units operating with in-situ Staff/ Workers are permitted. Ongoing construction works with in-situ labour force shall be permitted. All agricultural operations are permitted. All E-Commerce activities shall be permitted. There shall be Corona Curfew from 10.00 pm till 5.00 am every day. In addition to the Night Curfew, there shall be lockdown upto

24th May, 2021 (mid-night).

LABOURCOMPLIANCES

All Beaches, Parks, Gardens, Auditorium, Museum, Entertainment venue, Libraries are closed for Public on all days. Social/ political / sports/ entertainment / academic / cultural/ festival related and other gathering in both open and closed shall be

prohibited. Shopping Complex and Malls shall not be permitted to operate. Routine maintenance of the malls and other closed

establishments is permitted. Dine in facility in Restaurants, Hotels, Mess and eateries shall not be permitted.For more details and the Order Copy, please refer to https://uncovered.complyindia.com/2021/05/19/covid-19-puducherry-announces-lockdown-with-strict-norms-till-24-05-2021/

COVID-19: Puducherry announces Lockdown

with strict norms till 24-05-2021

Covid-19: Telangana extends lockdown from 22-05-2021 to

30-05-2021

The Government of Telangana vide an Order G.O.Ms.No.107 dated 19th May 2021 has extended the COVID-19 lockdown in the statefrom 22nd May 2021 to 30th May 2021. Prior to this Order, vide another Order G.O.Ms.No.102, Genl.Admn.Dept., Dated 11th May2021, Government of Telangana inflicted complete lockdown across the state of Telangana from 12th May 2021(10 a.m.) till 22nd May2021 (6 a.m.). With this current Order, the said lockdown is extended till 30th May 2021 and all the restrictions and conditionsmentioned in the 11th May 2021 Order shall remain same. As per the Order- During this lockdown, all activities will remain permissible from 6am to 10am daily, after that only essential activities will be

allowed. All Government, as well as private establishments shall make payments of wages / salaries fully to the workers / employees

including those working under contract and outsourcing basis during the lockdown period. Medical services like hospital and diagnostic centers, including vaccination and related activities are permitted to operate. Agriculture and related operations production, sale and supply of seeds, fertilizers, pesticides / insecticides, agricultural

implements and spare parts etc. and movement of these items are permitted to operate. Cold storage and warehouses are permitted to operate. Medical shops, Manufacturing activity relating to drugs and medical equipment and movement of medicine, oxygen, vaccine etc.

are permitted to operate.

LABOURCOMPLIANCES

Essential services like production and distribution of power, supply of drinking water shall remain operative. MNREGA works, and construction projects where workers are available in-situ are permitted. Bank and ATM print and electronic media shall remain operative. Supply chain of essential commodity and distribution of LPG cylinders shall remain operative. E-commerce of goods and merchandise including delivery of foods, medicine are permitted to operate.

IT/ITES services shall remain operative. However, work from home to be encouraged to the maximum extent possible. Cinema hall, amusement park, club, swimming pool, gym shall be completely closed.For more details and the Order Copy, please refer to https://uncovered.complyindia.com/2021/05/19/covid-19-telangana-extends-lockdown-from-22-05-2021-to-30-05-2021/

Covid-19: Telangana extends lockdown from 22-05-2021 to

30-05-2021

COVID-19: Manipur extends Curfew till

28-05-2021 due to increased COVID

cases

The Government of Manipur vide an order No. H-1601/6/2020-HD, dated 17th May 2021 has extends the curfew in the Districts of ImphalWest, Imphal East, Bishnupur, Thoubal, Kakching, Churachandpur and Ukhrul with effect from 18th May 2021 to 28th May 2021 due tothe exponential increase in the number of COVID-19 infections in these districts. The permitted and prohibited activities per the Orderare-

Opening of local vegetable vendors are permitted from 7 am to 10 am on 20/05/2021, 23/05/2021 and 26/05/2021. Only one out of three grocery shops of the total shops/vendors in one location shall be allowed to open on rotational basis from 7

am to 10 am on 20/05/2021, 23/05/2021 and 26/05/2021. All healthcare facilities, including animal healthcare, hospitals, clinics, nursing homes and movement of healthcare workers shall

remain operative. All pharmacies, including those selling veterinary medicines shall remain operative. All employees and personal staff working in Media, Power, Fire Service, Finance etc are permitted. Only goods vehicles including those carrying essential services are permitted. Hotels for lodging will be allowed to remain open with minimum staff.

LABOURCOMPLIANCES

Restaurants to remain closed. Home delivery of various goods and services (food items, vegetables, groceries, medicines, etc) including e-commerce platforms

are permitted. Sale of fish feed, animal feed, milk and milk products, fish, poultry and poultry products are permitted from 7 Am to 2 PM for

purchase by locals. Strict ban on vehicular movement continues even during 7 am to 10 am. Three Ima Keithels, its adjoining markets and the local markets of Local markets at Khurai Lamlong, Andro Parking, Lambulane,

Kongba, Pishum thong, Kwakeithel, Nagamapal, Singjamei Bazaar, Wahengbam Leikai and major other major markets in otherdistricts shall remain closed.

For more details and the Order Copy, please refer to https://uncovered.complyindia.com/2021/05/17/covid-19-manipur-extends-curfew-till-28-05-2021-due-to-increased-covid-cases/

COVID-19: Manipur extends Curfew till

28-05-2021 due to increased COVID

cases

COVID-19: Andhra Pradesh Extends

Curfew and Restrictions till 31-

05-2021

The Government of Andhra Pradesh vide an Order G.O.Rt.No.240, dated 17th May 2021 has decided to extend the partial curfew andrestrictions to prevent COVID-19 which is currently in place across the state, till the 31st May 2021. Vide a previous Order dated 5th May2021, Andhra Pradesh government had imposed a 14-day partial curfew and some restrictions from 5th May 2021 to 18th May 2021.Now, the Government decides to extend the curfew and other restrictions till the end of the month with the conditions mentioned inthe Order dated 5th May 2021. As per the Order-

During the period of implementation of the curfew, all firms, shops, establishments, offices, educational institutions, restaurantsetc. shall close at 12 Noon and reopen after 6 AM except hospitals, diagnostic labs, pharmacies and those dealing with supply ofessential services.

Print and electronic media, Telecommunications, Internet services, IT and IT enabled services, Petrol pumps, Cold storage andwarehousing services, Private Security Services, all manufacturing industries shall operate duly following covid appropriateprotocol SOPs.

All agricultural operations including procurement of agricultural produce shall be allowed duly following covid protocol.

LABOURCOMPLIANCES

All manufacturing industries shall be permitted to operate duly following Covid appropriate protocol SOPs. All Essential and Continuous process industries are permitted to operate 24×7. All other industries are permitted to operate in single sift /2 shift based on the need of the Industry. All units, take steps to

optimize the number of shifts to contain the COVID and to complete the operations by 2.00 PM. The industries which are under construction are permitted to continue their construction in a single sift. All the above industries/activities shall submit self-certification indicating the employees proposed to work in the industry beyond

the curfew hours with photographs to the General Manager, DIC, and the concerned MRO and Police. The industry shall take the responsibility of issuing identity cards to their employees and based on the ID cards, movement of the

workers and the vehicles will be allowed beyond the curfew hours. Movement of all persons shall be prohibited from 12.00 Noon to 6 AM except persons engaged in the permitted activities, health

care personnel, persons availing covid vaccination, person availing health care etc. Intra and inter district public transport shall not be allowed. Interstate public transport shall also remain suspended from 12

Noon to 6 AM.For more details and the Order Copy, please refer to https://uncovered.complyindia.com/2021/05/17/covid-19-andhra-pradesh-extends-curfew-and-restrictions-till-31-05-2021/

COVID-19: Andhra Pradesh Extends

Curfew and Restrictions till 31-

05-2021

COVID-19: Madhya Pradesh extends partial curfew in

Bhopal and Indore

The City Authorities of Bhopal and Indore of the state of Madhya Pradesh vide two orders N0. 293/2021 and No.2364/R.E.D.E/2021, dated 16th May 2021 has extended the partial lockdown till 24th May 2021 for Bhopal and 29th May 2021 for Indore in view of recent spike in Covid-19 cases in the cities. As per the orders-

For Bhopal-

The partial curfew from 9 p.m to 6 a.m shall remain in force in Bhopal till 24th May 2021.

During this time, hospitals, nursing homes, medical insurance companies, other health and medical services are permitted to operate.

Chemists, Grocery Shops (Home Access Services / Home Delivery only), Petrol Pump, Banks & ATMs, Milk & Vegetable Shops and Themes (Excluding Haat Bazaar) are permitted.

LABOURCOMPLIANCES

Industrial workers, industry manufacturing raw / finished goods, movement of officials / employees of the industry etc arepermitted.

Public Distribution Shops are permitted. IT/ITES, BPO, Service delivery by electrician, plumber, carpenter etc are permitted. Construction activities (if the laborers are staying in the construction / campus) are permitted. Agricultural related services (eg procurement, fertilizers, seeds, pesticides, custom hiring centers, agricultural machine shops, etc.)

are permitted. Hotels are permitted only with in room dining for guests

For Indore-

The ration / grocery shops will be open from 6 am to 12 noon from Monday to Friday. Ward level Crisis Management Group isrequested to make arrangements for door-to-door delivery from these shops as per local arrangements as much as possible.

That the wholesale shops related to ration are located at 4 places in Indore city as follows (1) Siyaganj (2) Malharganj, Dhanagali (3)Malwamil area (4) Cantonment area shall open three days a week- on Mondays, Wednesdays and Friday.

The wholesale shops related to the ration will work under the conditions as under: – Ration wholesalers will supply orders takenover the phone and no customers will come to the shops.

In other areas of the Indore, shops will be open Monday to Friday, from 6 am to 12 pm. People associated with industry, godown, and transportation will be able to move between the three time slots prescribed in 24

hours as before. All types of loading vehicles will be allowed to travel in the city. Various agencies such as Big Basket, Ondoor, Big Bazaar etc. can do home delivery of grocery and, such agency will be free from

restrictions on home delivery from 6 am to 5 pm.

Home delivery will be completely banned on Saturday and Sunday.For more details and the Order Copies, please refer to https://uncovered.complyindia.com/2021/05/16/covid-19-madhya-pradesh-extends-partial-curfew-in-bhopal-and-indore/

COVID-19: Madhya Pradesh extends partial curfew in

Bhopal and Indore

LABOURCOMPLIANCES

COVID-19: Haryana extends Lockdown till 24-05-2021 with

strict rules

The Government of Haryana vide an Order No. DMC-SPO-2020/3093, dated 16th May 2021 has imposed COVID-19 restrictions from17th May 2021(5 a.m.) to 24th May 2021 (till 5 a.m.) in the state of Haryana which is to be observed as Mahamari Alert- Surakshit Haryana.Prior to this, vide 2 separate Orders dated 2nd May 2021 and 9th May 2021, lockdown has been declared in the state of Haryana for sevendays starting from 3rd May 2021 and 10th May 2021 respectively. With this current Order, the Haryana government announced extensionof such coronavirus-induced lockdown in the state by a week till 24th May 2021 by continuing the conditions/guidelines mentioned in the2nd May 2021 and 9th May 2021 Orders such as-

Agencies engaged in procurement of agricultural products, including MSP operations and ‘Mandis’ operated by the Agriculture andFarmers Welfare Department shall work without restrictions.

All health services (including AYUSH) to remain functional, such as: a. Hospitals, nursing homes, clinic, vaccination centers,telemedicine facilities, pathology labs etc.

Authorized private establishments, which support the provisioning of essential services, or efforts for containment of COVID – 19,including home care providers are permitted to operate.

Manufacturing units of drugs, pharmaceuticals, medical devices are permitted to operate.

Farming operations by farmers and farm workers in field are permitted to operate. Shops of agricultural machinery, its parts (including its supply chain) and repairs to remain open. Manufacturing, distribution and retail of fertilizers, pesticides and seeds are permitted to operate. Collection, processing, distribution and sale of milk and milk products by milk processing plants/ supply chain/ vendor are allowed. Shops for truck repair and Dhabas on highways are permitted to operate. All facilities in the supply chain of essential goods are allowed to operate, ensuring strict social distancing. Shops (including Kirana and single shops selling essential goods) and carts, including ration shops, dealing with food and groceries

(for daily use), hygiene items, fruits and vegetables, dairy and milk booths, poultry, meat, fish, animal feed and fodder etc. areallowed to operate after ensuring strict social distancing.

Commercial and private establishments, such as print and electronic media including broadcasting, DTH and cable services toremain functional.

LABOURCOMPLIANCES

IT and IT enabled services are permitted with upto 50% strength. E-commerce companies, courier services, cold storage and warehousing services are permitted to operate. Hotels, lodges, homestay, motels used for tourist and stranded person during lockdown are allowed to operate. Industries in rural areas are allowed to operate. Food processing industries in rural areas, i.e. outside the limits of Municipal Corporation and municipalities.

Production units, which require continuous process, and their supply chain are allowed to operate. Manufacturing units of packaging material are allowed. All cinema halls, malls, shopping complexes, gymnasiums, sport complexes, swimming pools, entertainment parks, theaters, bars

and auditoriums, assembly halls and similar places shall remain closed. Hotels, restaurants / eating places, food joints (including those in malls) will remain open only for home delivery upto 10:00

PM. Road side dhabas / food stalls including fruit stalls are allowed only to provide parcels or take away services. No person isallowed to stand there and consume food / fruits.

For more details and the Order Copy, please refer to https://uncovered.complyindia.com/2021/05/16/covid-19-haryana-extends-lockdown-till-24-05-2021-with-strict-rules/

COVID-19: Haryana extends Lockdown till 24-05-2021 with

strict rules

COVID-19: Delhi extends curfew on the

movement of individuals till 24-05-

2021

The Government of Delhi vide an OrdeNo.F.2/07/2020/pt file-III/423, dated 16th May 2021 has extends the COVID-19 curfew on themovement of individuals (except for essential activities and service) till 24th May 2021 (5 a.m.) to combat the spread of coronavirusinfections. This curfew is extended to contain the spread of virus and to further break the transmission chain, and for overall wellbeingand safety of the people of NCT of Delhi. Delhi has been under lockdown since 19th April 2021 by publishing extension orders, and allthe restrictions/guidelines mentioned in the previous orders will remain as is. As per the Orders-

There will be a complete prohibition on organizing any marriage ceremony at public places / marriage halls / banquet halls / hotels and similar places.

The DJ, sound system, tentage, catering or similar kind of services will not be allowed for the marriage ceremony.

LABOURCOMPLIANCES

Concerned authorities shall be responsible for ensuring COVID Appropriate Behavior viz. wearing of mask, carrying socialdistancing etc in all mandis, ISBTS, railway platforms / stations as well as all shops which are providing essential goods & servicesduring curfew such as grocery shops, medicine shops, fruits & Vegetables shops, road side vendors etc.

It should also be ensured that no shops (of non-essential commodities or services) or weekly markets are functioning illegally withinthe jurisdiction of respective district magistrates.

E – pass possessed by a person for movement connected to essential goods and services during night / weekend curfew / aforesaidcurfew period shall remain valid during the curfew period.

There shall be no restriction on inter – State and intra – State movement of all types of goods / cargo and empty trucks includingthose for cross land – border trade under treaties with neighboring countries. No separate permission / approval/ permit will berequired for such movements.

Furthermore, the following additional activities shall also be allowed during curfew period, only with the possession of e – pass (insoft or hard copy)-Courier services/ services provided by self – employed persons – electrician, plumbers and repairing of waterpurifiers/ shops of educational books for students/ shops of electric fans.

For more details and the Order Copy, please refer to https://uncovered.complyindia.com/2021/05/16/covid-19-delhi-extends-curfew-on-the-movement-of-individuals-till-24-05-2021/

COVID-19: Delhi extends curfew on the

movement of individuals till 24-05-

2021

COVID-19: Partial curfew in Uttar

Pradesh extended till 24-05-2021

The Government of Uttar Pradesh vide a letter No.861/2021-CX-3, dated 15th May 2021 has decided to extend the partial coronaviruscurfew from 8 p.m to 7 a.m till 24th May 2021 (7 a.m). The partial corona curfew with extended duration will help in controlling the Covid-19 spread in the state. As per the letters, during the curfew period i.e. 8 p.m to 7 a.m-

Only the pesticide shops and shops related to agricultural machinery will be allowed to remain open during the said curfew period. Shops selling essential products/ medicines / surgical products will be open. Industries shall remain operative. Except for daily use shops like vegetable / fruit / milk / grocery etc., the remaining shops will remain closed

LABOURCOMPLIANCES

In vegetable market / fruit market, social distancing will be followed, and the use of masks / gloves and sanitizer will be mandatory. High risk category such as – people above 60 years or below 10 years of age or pregnant women and people suffering from more

than one disease i.e people of low immunity should not go out. There is an appeal to the general public not to go out unnecessarily and if they leave, then they must leave wearing the mask

compulsorily. Press /Print/ Electronic media are permitted.For more details and the Letter Copy, please refer to https://uncovered.complyindia.com/2021/05/15/covid-19-partial-curfew-in-uttar-pradesh-extended-till-24-05-2021/

COVID-19: Partial curfew in Uttar

Pradesh extended till 24-05-2021

COVID 19- Tripura Govt imposes Curfew on Agartala till 26-05-

2021

The Government of Tripura vide an Order No.F.4 (11)/DM/W/JDL/Vol-lV/2013/103 dated 15th May 2021 imposes Corona Curfew withprohibitory measures from 5 AM of 17th May, 2021 till 5 AM of 26th May, 2021 in the jurisdiction of Agartala Municipal Corporation (AMC).As per the Order-

The curfew shall be in force between 6 p.m. to 5 a.m. All Cinema Halls, shopping malls, gymnasiums, sports complexes & stadium, swimming pools, entertainment parks, theatres, bars

and auditoriums, assembly halls and similar places shall be closed. All standalone shops dealing in essential goods like food, grocery, fruits, vegetables, dairy meat/fish etc shall be allowed to open

from 5.00 AM to 6.00 PM. All shopping malls & market cineplexes shall remain closed. Vendors with vegetables/fishes/other essentials shall be allowed. Telecommunication, internet services, broadcasting and cable services, IT & IT enable Services shall remain functional. Delivery services of all essential goods including food, Pharmaceutical, medical equipment etc. through e-commerce are permitted. Hotels shall be allowed. Restaurants shall be allowed only for take way and home delivery. Petrol pumps, LPG,C NG,P etroleum and Gas retail and storage outlets are permitted to operate.

LABOURCOMPLIANCES

Private Security services are permitted to operate. All Industries/Companies requiring operations 24 X 7 and multiple shift will be permitted to operate. Construction and project activity is permitted. Sale of seed, fertilizer, pesticides, agricultural implements & repairing are permitted to operate. Persons engaged in essential services like plumbing, electrician, mechanic, repair of household equipments etc are permitted to

operate. All offices related to essential/emergency services shall remain functional as well.For more details and the Order Copy, please refer to https://uncovered.complyindia.com/2021/05/15/covid19-tripura-govt-imposes-curfew-on-agartala-till-26-05-2021/

COVID 19- Tripura Govt imposes Curfew on Agartala till 26-05-

2021

Delhi – Employers employing Migrant

Workmen to mandatorily register under ISMW Act 1979

The Government of Delhi vide a Circular f.No.PA addl LC/Lab/2021/499 dated 14th May 2021 provides for mandatory registration ofemployers employing 5 or more migrant workers under the Inter – State Migrant Workmen (Regulation of Employment and Conditions ofService) Act, 1979. As per the circular-

The ISMW Act is applicable to every establishment in which 5 or more inter – State migrant workmen are employed. All principal employers employing (or have employed during last 12 months) the migrant workers through outsourcing are required

to mandatorily register online with Labor Department. As per the ISMW Act 1979, establishments employing migrant workers haveto obtain a licence from the state to which the worker belongs (home state), as well as the place where she or he is proposed to beemployed (host state).

For such registration, the portal is https://edistrict.delhigovt.nic.in/

Every interstate migrant workman shall be issued passbook by the contractor containing the details of employment. Every interstate migrant workman shall be provided other benefits as provided in the ISMW Act 1979. Noncompliance of the

statutory obligations will attract appropriate legal action as mentioned in the ISMW Act 1979. With the Shramik Helpline No (155214) a migrant workman can seek assistance and guidance.

LABOURCOMPLIANCES

Gurmukh Singh Joint Labour Commissioner (011-25492133.labdlcsw@gmail.com) is Nodal Officer in respect of Migrant Workmenand can be contacted for redressal of any grievance.

For more details and the Circular copy, please refer to https://uncovered.complyindia.com/2021/05/14/delhi-employers-employing-migrant-workmen-to-mandatorily-register-under-ismw-act-1979/

Kerala Minimum Wages Notification w.e.f 01-03-2021 to

31-03-2021

The Government of Kerala, Department of Economics & Statistics, vide notification No.DES/859/2021-P3(1), dated 13th May 2021 haspublished the Consumer Price Index Numbers for Agricultural Labourers and Industrial Workers for the month of March 2021. Thedearness allowance is calculated on the basis of the Consumer Price Index (CPI) Numbers applicable to employees in employment underthe Minimum Wages Act 1948. Thus, as per the Notification, the new minimum wages rates for the employments in Kerala for the monthof March 2021 is updated. For more details and the Notification copies, please refer tohttps://uncovered.complyindia.com/labour/minimum-wages/

COVID-19: Jharkhand imposes restrictions

from 13-05-2021 to 27-05-2021

The Government of Jharkhand vide an Order dated 12th May 2021 announces COVID-19 restrictions for two consecutive weeks naming itas Swasthya Suraksha Saptah from 13th May 2021 (6 a.m.) to 27th May 2021 (6 a.m.) due to the unprecedented rise in the number ofCovid-19 cases and to prevent the spread of COVID-19 in the state. As per the Order, all shops / establishments / offices shall be closedexcept –

Medicine / healthcare / medical equipment related shops are permitted. Fair price shops of public distribution system permitted till 2 PM. Grocery shops permitted till 2 PM. Home delivery shall be resorted to as far as possible. Wholesale / retail shops / street vendors

selling fruits, vegetables, food – grains, milk and milk products, animal feed and all eatable products including sweet shopspermitted till 2 PM.

Hotels and restaurants are permitted to operate for takeaway and home delivery. Sit in dining is prohibited. Dhabas located on national / state highway are permitted to operate. Shops and establishments dealing with transportation and logistics of goods are permitted. Loading and unloading of goods is

permitted.

LABOURCOMPLIANCES

Agricultural activities are permitted. Thus, all shops / establishments dealing with agriculture related items are permitted till 2 PM. Construction activities (including MGNREGA) are permitted. All shops dealing with construction related items are permitted till 2

PM. E – Commerce is permitted, delivery and pickup till 2 PM. Excise shops permitted till 2 PM. Vehicle repair shops permitted till 2 PM. Cold storage and warehouses are permitted. Banks / financial institutions / insurance companies / SEBI registered brokers till 2 PM. ATM is permitted round the clock. All fairs and exhibitions are prohibited. Movie halls / multiplex / theaters / assembly halls shall remain closed. All stadiums / gymnasiums / swimming pools / parks shall be closed. For any kind of movement by personal vehicle the person shall carry E – Pass, valid photo identity card and valid ticket in case of

air/rail related travel. E pass can be downloaded from www.epassjharkhand.nic.in .

Hotels, Restaurants and other hospitality units such as guest house / Dharamshala / lodge etc shall comply with the SOP onpreventive measures laid down by Ministry of Health and Family Welfare, Government of India dated 04.06.2020.

There shall be sanitizers at all entry point of a shop. Wearing of face cover / mask is compulsory by workers and customers. Hand gloves may be worn by all the workers. Shops would ensure frequent sanitisation throughout the day of all points which often come into human contact eg. door handles,

surface of table / counter etc. Shops to ensure that any worker suffering from fever / cough / breathing problem does not attend the shop and is referred to

nearest health facilityFor more details and the Order copy, please refer to https://uncovered.complyindia.com/2021/05/12/covid-19-jharkhand-imposes-restrictions-from-13-05-2021-to-27-05-2021/

COVID-19: Jharkhand imposes restrictions

from 13-05-2021 to 27-05-2021

LABOURCOMPLIANCES

Covid-19: Telangana imposes 10-day

lockdown from 12-05-2021 to 22-05-2021

The Government of Telangana vide an Order G.O.Ms.No.102, dated 11th May 2021 imposes complete lockdown across the state ofTelangana from 12th May 2021(10 a.m.) till 22nd May 2021 (6 a.m.). During this lockdown, all activities will remain permissible from 6am to10am daily, after that only essential activities will be allowed. As per the Order, some of the permitted and prohibited activities are asfollows-

All Government, as well as private establishments shall make payments of wages / salaries fully to the workers / employees includingthose working under contract and outsourcing basis during the lockdown period.

Medical services like hospital and diagnostic centers, including vaccination and related activities are permitted to operate. Agriculture and related operations production, sale and supply of seeds, fertilizers, pesticides / insecticides, agricultural implements

and spare parts etc. and movement of these items are permitted to operate. Cold storage and warehouses are permitted to operate. Medical shops, Manufacturing activity relating to drugs and medical equipment and movement of medicine, oxygen, vaccine etc. are

permitted to operate. Essential services like production and distribution of power, supply of drinking water shall remain operative. MNREGA works, and construction projects where workers are available in-situ are permitted. Bank and ATM print and electronic media shall remain operative. Supply chain of essential commodity and distribution of LPG cylinders shall remain operative. E-commerce of goods and merchandise including delivery of foods, medicine are permitted to operate. IT/ITES services shall remain operative. However, work from home to be encouraged to the maximum extent possible. Cinema hall, amusement park, club, swimming pool, gym shall be completely closed.For more details and the Order copy, please refer to https://uncovered.complyindia.com/2021/05/11/covid-19-telangana-imposes-10-day-lockdown-from-12-05-2021-to-22-05-2021/

LABOURCOMPLIANCES

Uttar Pradesh Minimum Wages

Notification w.e.f 01-04-2021 to 30-09-2021

The Government of Uttar Pradesh vide a notification No. 336-61/Pravartan-(M.W.)/15, dated 11th May 2021 has published the minimumwages rate for the state of Uttar for its 74 scheduled employments. These revised minimum wages rates shall be applicable from 1st April2021 to 30th September 2021.

For more details and the Notification copy, please refer to https://uncovered.complyindia.com/labour/minimum-wages/

Dadra and Nagar Haveli; and Daman and

Diu Minimum Wages Notification w.e.f 01-04-2021 to 30-09-2021

The Union Territory Administration of Dadra and Nagar Haveli & Daman & Diu vide a notification No. LEILVDMN/IMWA-3(1)2021/90, dated10th May 2021 releases the special allowance in respect of all the scheduled employments under the Minimum Wages Act, 1948 w.e.f 1st

April 2021 to 30th September 2021. Considering the special allowance, the total minimum wage rate can be determined. To calculate thedaily minimum wage rate, the special allowance rate is to be added to the basic wage. The Industrial Establishments/Employers shallinvariably ensure that they pay arrears to their Employees/ Workers w.e.f. 1st April 2021.

For more details and the Notification copy, please refer to https://uncovered.complyindia.com/labour/minimum-wages/

COVID-19: Haryana extends restrictions

till 17-05-2021 with strict rules

The Government of Haryana vide an Order No.DMC-SPO-2020/5439, dated 9th May 2021 has imposed COVID-19 restrictions from10th May 2021(5 a.m.) to 17th May 2021 (till 5 a.m.) in the state of Haryana which is to be observed as Mahamari Alert- Surakshit Haryana.Some of the permitted and restricted activities as per the Orders are as follows-

Agencies engaged in procurement of agricultural products, including MSP operations and ‘Mandis’ operated by the Agriculture andFarmers Welfare Department shall work without restrictions.

All health services (including AYUSH) to remain functional, such as: Hospitals, clinic, vaccination centers, pathology labs, sale andsupply of vaccine and medicine.

Authorized private establishments, which support the provisioning of essential services, or efforts for containment of COVID – 19,including home care providers are permitted to operate.

Manufacturing units of drugs, pharmaceuticals, medical devices are permitted to operate. Farming operations by farmers and farm workers in field are permitted to operate

LABOURCOMPLIANCES

Shops of agricultural machinery, its parts (including its supply chain) and repairs to remain open. Manufacturing, distribution and retail of fertilizers, pesticides and seeds are permitted to operate. Collection, processing, distribution and sale of milk and milk products by milk processing plants/ supply chain/ vendor are allowed. Shops for truck repair and Dhabas on highways are permitted to operate. All facilities in the supply chain of essential goods, are allowed to operate.

Shops (including Kirana and single shops selling essential goods) and carts, including ration shops (under PDS), dealing with foodand groceries (for daily use), hygiene items, fruits and vegetables, dairy and milk booths, poultry, meat, fish , animal feed and fodderetc. are allowed to operate after ensuring strict social distancing.

Commercial and private establishments, such as print and electronic media including broadcasting, DTH and cable services toremain functional.

IT and IT enabled services are permitted with upto 50% strength. E-commerce companies, courier services, cold storage and warehousing services are permitted to operate. Hotels, lodges, homestay, motels used for tourist and stranded person during lockdown are allowed to operate. Industries in rural areas are allowed to operate. Food processing industries in rural areas, i.e. outside the limits of Municipal Corporation and municipalities. Production units, which require continuous process, and their supply chain are allowed to operate. Manufacturing units of packaging material are allowed. All cinema halls, malls, shopping complexes, gymnasiums, sport complexes, swimming pools, entertainment parks, theaters, bars

and auditoriums, assembly halls and similar places shall remain closed. Hotels, restaurants / eating places, food joints (including those in malls) will remain open only for home delivery upto 10:00

PM. Road side dhabas / food stalls including fruit stalls are allowed only to provide parcels or take away services. No person isallowed to stand there and consume food / fruits.

For more details and the Order copy, please refer to https://uncovered.complyindia.com/2021/05/09/covid-29-haryana-extends-restrictions-till-17-05-2021-with-strict-rules/

COVID-19: Haryana extends restrictions

till 17-05-2021 with strict rules

LABOURCOMPLIANCES

COVID-19: Delhi

extends curfew with stricter norms till 17-

05-2021

The Government of Delhi vide an Order F.2/07/2020/pt file-III/415 dated 9th May 2021 extends the COVID-19 curfew on the movement ofindividuals (except for essential activities and service) till 17th May 2021 (5 a.m.) to combat the spread of coronavirus infections. As perthe Order-

There will be a complete prohibition on organizing any marriage ceremony at public places / marriage halls / banquet halls / hotelsand similar places.

The DJ, sound system, tentage, catering or similar kind of services will not be allowed for the marriage ceremony. Owners of the marriage halls, banquet halls, hotels, DJs, sound system, tentage, catering and other service providers will have to

either return the advance amount paid by the customer for the organized marriage ceremony during curfew period or they will haveto mutually agree to organize the marriage at a later date.

Concerned authorities shall be responsible for ensuring COVID Appropriate Behaviour viz. wearing of mask, carrying socialdistancing etc in all mandis, ISBTS, railway platforms / stations as well as all shops which are providing essential goods & servicesduring curfew such as grocery shops, medicine shops, fruits & Vegetables shops, road side vendors etc.

It should also be ensured that no shops (of non-essential commodities or services) or weekly markets are functioning illegally withinthe jurisdiction of respective district magistrates.

E – pass possessed by a person for movement connected to essential goods and services during night / weekend curfew / aforesaidcurfew period shall remain valid during the curfew period.

For more details and the Order copy, please refer to https://uncovered.complyindia.com/2021/05/09/covid-19-delhi-extends-curfew-with-stricter-norms-till-17-05-2021/

COVID-19: Goa imposes restrictions from 09-05-2021 to 24-05-2021 amid

COVID surge

The Government of Goa vide an order No.8/8/2021/MAG/L&O/Vol-II/1124, dated 8th May 2021 has announced a two-week COVID-19restrictions in the state from 9th May 2021 till 24th May 2021 exempting essential services and permitting grocery shops to remain openfrom 7am-1pm and for restaurant are permitted for delivery and takeaways. Some of the permitted and prohibited activities as per theorder are as follows-

Establishments to remain closed are- casinos, bar, sport complex, auditorium, gym, spa, parlor, cinema hall, theatre, swimming pools,coaching institutions, weekly market, fish market etc.

LABOURCOMPLIANCES

COVID-19: Goa imposes

restrictions from 09-05-2021 to 24-05-2021 amid

COVID surge

Restaurants to remain closed, but restaurants kitchen are allowed to provide home delivery and takeaways. Shops selling medicines / drugs and related activities and all medical and health services / institutions (including AYUSH and

Veterinary Hospitals and Laboratories to remain functional. Shops selling groceries / eatables, animal fodder, public distribution system and such outlets, standalone liquor shops (for take away

only) may remain open from 7 am to 1 pm (home delivery of all these items, except liquor, will be allowed anytime) Banks, insurance, custom clearance, ATMs, microfinance institutions, etc are allowed to operate. All facilities in the supply chain of essential goods, e-commerce companies; cold storage and warehousing services are permitted to

operate. Canteens / restaurants on the premise of the permitted establishments catering to only in house staff / residents may remain

functional. All industries / factories, all constructions and related activities are permitted. Hotels and hospitality sector for inhouse guest are permitted. Employers are advised to promote work from home to their employees in their shops, establishments and factories and physical

presence to be sought only if essential.For more details and the Order copy, please refer to https://uncovered.complyindia.com/2021/05/08/covid-19-goa-imposes-restrictions-from-09-05-2021-to-24-05-2021-amid-covid-surge/

COVID-19: Karnataka issues Restrictive

Guidelines applicable till 24-05-2021

The Government of Karnataka vide an order No. RD 158 TNR 2020, dated 7th May 2021 has issued guidelines to break the chain of COVID-19 transmission in the state with effect from 10th May 2021 (6 a.m.) till 24th May 2021 (6 a.m.). As per the guideline, some of thepermitted and prohibited activities during the said period are as follows-

Hotels, restaurants and eateries shall be permitted to operate kitchens for take away / home delivery of food items only. However,no vehicles will be allowed to be used by persons for taking parcels / takeaway. Only movement by walk is allowed for thispurpose. However, hotels, restaurants and eateries can use vehicles for home delivery.

LABOURCOMPLIANCES

COVID-19: Karnataka

issues Restrictive Guidelines applicable

till 24-05-2021

Agricultural activity outside containment zone are allowed. Shops and godowns relating to agricultural products are permitted tooperate during 6 a.m. to 10 a.m.

Outside containment zones, all facilities in the supply chain of essential goods, whether involved in manufacturing, wholesale orretail of such goods through stores, or e-commerce companies shall be allowed to operate.

Shops dealing with food, groceries, fruits and vegetables, meat and fish, and animal fodder shall be allowed to function from 6 am to10am. Public Distribution System shops are allowed. Take away only is allowed from Standalone liquor shops and outlets, from 6am to 10am.

Sale of vegetables and fruits through push carts is allowed from 6 am to 6 pm. Milk booths and Hopcom outlets are allowed from 6 am to 6 pm. Home delivery of essential items shall be encouraged 24×7 to minimize movement of individuals outside their homes. All food processing and related industries and cold storage are permitted to operate. Only essential staff / employees of IT and ITeS companies or organization shall work from office. Rest will work from home. Delivery of all items through E – Commerce and home delivery are permitted.

Outside containment zone, manufacturing unit of essential commodities and production unit which requires continuous operationare allowed.

Industries/industrial establishments/ production unit operating with in-situ staff/workers are permitted to operate. Construction activities with in-situ staff/workers are permitted to operate outside containment zone. Banks, insurance offices and ATMs, print and electronic media, telecommunication, internet services, broadcasting and cable

services, private security services shall remain operative. Hotels, restaurants, and hospitality services shall be prohibited, except those meant for housing health / police / government

officials / healthcare workers / stranded persons including tourists, quarantine facility and Step Down Hospitals. All cinema halls, shopping malls, gymnasiums, sports complexes, stadia, playgrounds, swimming pools, parks, entertainment parks,

clubs, theaters, bars and auditoriums, assembly halls and similar places shall be prohibited.For more details and the Order copy, please refer to https://uncovered.complyindia.com/2021/05/07/covid-19-karnataka-issues-restrictive-guidelines-applicable-till-24-05-2021/

LABOURCOMPLIANCES

Himachal Pradesh exempts factory from working hours till 06-

08-2021

The Government of Himachal Pradesh vide a notification No. Shram (A)4-3/2017, dated 6th May 2021 has exempted all the registeredfactories from the provisions of weekly hours, daily hours, intervals of rest and spreadover. As per the notification, Government ofHimachal Pradesh extends the maximum working hours in factory till 12 hours (daily) and 72 hours (weekly). These extended workinghours are applicable for 3 months with effect from 6th May 2021 to 6th August 2021 with the following conditions-

No adult worker shall be required or allowed to work in a factory for more than 12 hours in any day and 72 hours in any week. The periods of work of adult workers in a factory each day shall be so fixed that no period shall exceed 6 hours. No worker shall work for more than 6 hours before he has had an interval for rest of at least 30 minutes. Wages in respect of increased working hours as a result of this exemption shall be in proportion to existing minimum wages fixed by

Government of Himachal Pradesh. Provisions of section 59 regarding overtime wages shall continue to be applicable without any change. Section 59 provides that

where a worker works in a factory for more than 9 hours in any day or for more than 48 hours in any week, in respect of overtimework, he shall be entitled to wages at the rate of twice his ordinary rate of wages.

For more details and the Notification copy, please refer to https://uncovered.complyindia.com/2021/05/06/himachal-pradesh-exempts-factory-from-working-hours-till-06-08-2021/

COVID-19- Tamil Nadu imposes strict

restrictions till 20-05-2021

The Tamil Nadu government vide a notification G.O.(Ms) No 364, dated 3rd May 2021 imposes certain restrictions across the state in orderto control the spread of COVID-19 w.e.f 6th May 2021 till 20th May 2021. The following list shows the permitted and restricted activities asper the Notification-

All Government Offices and Private Offices shall function with a maximum staff strength of 50%. Stand alone shops selling provisions and vegetables shall be permitted to function till 12.00 Noon. Maximum 50% customers, at a time shall be allowed in these above mentioned permitted shops. Pharmacies, milk supply and other essential services shall continue as usual without any restrictions. Parcel food (Take away service) alone shall be permitted in all Restaurants, Hotels, Bakeries and Mess from 6.00 A.M. to 10.00 A.M. ,

12.00 Noon to 3.00 P.M. and 6.00 P.M. to 9.00 P.M. Tea Shops shall be permitted to operate till 12 Noon only.

LABOURCOMPLIANCES

Food shall be served to the guests in Hotels and Lodges in their rooms only. Essential services such as supply of milk, distribution of newspapers, hospitals, pharmaceutical shops etc and goods vehicles will be

permitted during the night curfew. Continuous Process Industries and Industries manufacturing essential commodities are permitted to function during the night

curfew with safety measures in place. Staff / workers of the permitted industries and personnel of private security agencies working in night shift shall be allowed to travel

by carrying their ID Cards. Telecommunication and its related activities, Night Shift Operations of IT / ITES Companies’ workforce to operate from the office

during the night curfew. Minimum 50% of the IT/ITES employees must work from home. Complete lockdown on Sundays except the operation of continuous Process Industries and Industries manufacturing essential

commodities. During complete lockdown, Parcel food only shall be allowed in the restaurants from 6.00 A.M. to 10.00A.M. , 12.00 Noon to 3.00

P.M. and 6.00 P.M. to 9.00 P.M. E-commerce food delivery entities like Swiggy, Zomato shall be allowed to operate only during thistime schedule. Other E – commerce activities shall not be permitted during the complete lock down on Sundays.

Construction work shall be permitted except in containment zone. Big format shops (showrooms with a size of 3000sq.ft. And above), Shopping Complex and Malls, have been prohibited to operate

from 26.04.2021. All other shops, other than Provision Stores and Vegetable Shops shall remain closed. Provision Stores and Vegetable Shops functioning in Shopping Complex and Malls are not permitted. Dine – in facility shall not be allowed in Restaurants, Hotels, Mess and Tea Shops.

All Cinemas / Multiplex / Theaters shall remain closed. Spa in municipal areas and rural containment areas are prohibited to operate.For more details and the Notification copy, please refer to https://uncovered.complyindia.com/2021/05/03/covid-19-tamil-nadu-imposes-strict-restrictions-till-20-05-2021/

COVID-19- Tamil Nadu imposes strict

restrictions till 20-05-2021

LABOURCOMPLIANCES

Uttarakhand exempts

working hours and overtime for essential

and pharmaceutical factories

The Government of Uttarakhand vide a notification no No.VIII-1/21-91(Labour)/2008-TC-II(2), dated 25th May 2021 has exempted thefactories engaged in manufacturing of essential commodities, pharmaceutical manufacturers from the provisions of weekly working hour(Section 51), daily working hour (Section 54), intervals for rest (Section 55), and spreadover (Section 56). As per the Notification-

In all the industries mentioned above, work can be done in two shifts of 12-12 hours per day for the production unit. Of that 12 hours shift, 4 hours per day will be counted as overtime; and paid overtime wages as per rule. Workers working in these two shifts will work for a maximum of 6 days in a week. The limit of overtime will be 24 hours per week. Every worker shall be compulsorily given a 30-minute rest after 6 hours of work. No employer shall lay off or retrench any employee to make use of overtime work. These exemption provisions are available only to the factories manufacturing essential commodities and it is not to be used by any

factory engaged in regular arrangement. This notification will be effective for 60 days from the date of issue, i.e. upto 24th July 2021. After that it will automatically be

ineffective.

For more details and the Notification Copy, please refer to https://uncovered.complyindia.com/2021/05/25/uttarakhand-exempts-working-hours-and-overtime-for-essential-and-pharmaceutical-factories/

Odisha Minimum Wages Notification w.e.f 01-04-2021 to

30-09-2021

The Government of Odisha vide a notification No. No.2816/LC, dated 25th May 2021 has published the minimum wages rate for the stateof Odisha for its 89 scheduled employments. These revised minimum wages rates shall be applicable from 1st April 2021 to 30thSeptember 2021.

For more details and the Notification copy, please refer to https://uncovered.complyindia.com/labour/minimum-wages/

LABOURCOMPLIANCES

Kerala- Trade Licence

may be renewed till 31-08-2021 without

penalty

The Government of Kerala vide an Order No. 1016/2021/L.S.G. D dated 19th May 2021 has extended the last date for renewal of tradelicense for the year 2021-22 till 31st August 2021 without any penalty. Prior to the Order, such last date was fixed at 20th May 2021. As perthe Order-

This due date extension has been issued in view of the widespread second wave of Covid 19 in the State. Commercial and industrial establishments may apply for renewal of trade licence by 31st August 2021 without any penalty for renewal

of trade licenses. This relief is granted for renewal of trade licence for the year 2021-2022 only.

For more details and the Order Copy, please refer to https://uncovered.complyindia.com/2021/05/19/kerala-trade-licence-may-be-renewed-till-31-08-2021-without-penalty/

CBDT publishes Income-tax (14th Amendment)

Rules, 2021

The Central Board of Direct Taxes (CBDT) vide a notification G.S.R. 318(E), dated 4th May 2021 publishes the Income-tax (14th Amendment)Rules, 2021 to amend the Income–tax Rules, 1962. This amendment inserts a new Rule 114AAB (2A) relating to class or classes of personto whom provisions of section 139A shall not apply. As per the amendment –

the provisions of section 139A shall not apply to a non-resident, being an eligible foreign investor, who has made transaction only in acapital asset which are listed on a recognised stock exchange located in any International Financial Services Centre and theconsideration on transfer of such capital asset is paid or payable in foreign currency, if the following conditions are fulfilled, namely:—

a. the eligible foreign investor does not earn any income in India, other than the income from transfer of a capital asset

b. the eligible foreign investor furnishes the following details and documents to the stockbroker through which thetransaction is made namely name, e-mail id, contact number; address in the country or specified territory outside India ofwhich he is a resident; a declaration that he is a resident of a country or specified territory outside India; and TaxIdentification Number in the country or specified territory of his residence and in case no such number is available, then aunique number on the basis of which the non-resident is identified by the Government of that country or the specifiedterritory of which he claims to be a resident.

New Rule 114AAB (2B) is inserted which provides that the stock broker shall furnish a quarterly statement for the quarter of thefinancial year, in which the details and documents referred to in Rule 114AAB (2A) are received by it, in Form No.49BA to the PrincipalDirector General of Income-tax (Systems) or the Director General of Income-tax (Systems) or the person authorised by him,electronically and upload the declaration within 15 days from the end of the quarter of the financial year to which such statementrelates.

Form No. 49BA is substituted with new FORM NO. 49BA (Quarterly statement to be furnished by specified fund or stock broker inrespect of a non-resident referred to in rule 114AAB for the quarter of ………… of ….. (Financial Year).

For more details and the Notification Copy, please refer to https://uncovered.complyindia.com/2021/05/04/cbdt-publishes-income-tax-14th-amendment-rules-2021/

TAXUPDATES

TAXUPDATES

Income Tax: New Rule on Thresholds regarding significant economic

presence will be operative from 01-04-

2022

The Central Board of Direct Taxes vide a Notification G. S. R. 314(E), dated 3rd May 2021 publishes the Income-tax (13th Amendment)Rules, 2021 further to amend the Income-tax Rules, 1962 and inserts a new Rule 11UD which specifies for thresholds for the purposes ofsignificant economic presence for the income deemed to accrue or arise in India. The amended provision shall be effective from the 1stApril 2022. The new Rule 11UD provides that-

For the purposes of Section 9(1) Explanation 2A(i), the amount of aggregate of payments arising from transaction or transactions inrespect of any goods, services or property carried out by a nonresident with any person in India, including provision of download ofdata or software in India during the previous year, shall be 2 crore rupees.Section 9 of the Income-tax Act 1961 specifies the categories of income deemed to accrue or arise in India. It categorizes thebusiness income of a foreign company or other non-resident person which are chargeable to tax to the extent it accrues or arisesthrough a business connection in India or from any asset or source of income located in India. Such income is deemed to arise inIndia under section 9 of the said Act, even though it may actually arise outside India.

As per this amendment, the business connection shall include any business activity carried out through a person who is acting onbehalf of the non-resident shall be 2 crore rupees to consider as accrued or arose in India.

For the purposes of Section 9(1) Explanation 2A(b), the number of users with whom systematic and continuous business activitiesare solicited or who are engaged in interaction shall be 3 lakhs. Thus, the business connection shall include 3 lakh users.

For more details and the Notification Copy, please refer to https://uncovered.complyindia.com/2021/05/03/income-tax-new-rule-on-thresholds-regarding-significant-economic-presence-will-be-operative-from-01-04-2022/

TAXUPDATES

CBDT grants relief to taxpayers by

extending timelines for income tax

compliances

The Central Board of Direct Taxes (CBDT) vide a circular No.9 of 2021, dated 20th May 2021 extends time limits of certain compliancesunder the Income-tax Act, 1961 including the last date to file income tax returns (ITR) for the financial year (FY) 2020-21 as a relief totaxpayers in view of the severe pandemic. CBDT has taken into consideration the hardship being faced by taxpayers on account of theCovid-19 pandemic and the restriction situations and decided to provide further relief to taxpayers by extending following time limits ofcompliances-

SL No. Compliance Original Due Date Extended Due Date

1 The Statement of Financial Transactions (SFT) for the Financial Year 2020- 21 31 st May 2021 30th June 2021

2 The Statement of Reportable Account for the calendar year 2020 31 st May 2021 30th June 2021

3 The Statement of Deduction of Tax for the last quarter of the Financial Year 2020-21 31 st May 2021 30th June 2021

4 The Certificate of Tax Deducted at Source in Form No 16 15th June 2021 15th July 2021

5 The TDS/TCS Book Adjustment Statement in Form No 24G for the month of May 2021 15th June 2021 30th June 2021

6 The Statement of Deduction of Tax from contributions paid by the trustees of an approved superannuation fund for the Financial Year 2020-21

31 st May 2021 30th June 2021

7 The Statement of Income paid or credited by an investment fund to its unit holder in Form No 64D for the Previous Year 2020-21 15th June 2021 30th June 2021

8 The Statement of Income paid or credited by an investment fund to its unit holder in Form No 64C for the Previous Year 2020-21 30th June 2021 15th July 2021

9 The due date of furnishing of Return of Income for the Assessment Year2021-22

31st July 2021 30th September 2021

10 The due date of furnishing of Report of Audit under any provision of the Act for the Previous Year 2020-21 30th September 2021 31st October 2021

11 The due date of furnishing Report from an Accountant by persons entering into international transaction or specified domestictransaction under section 92E of the Act for the Previous Year 2020-21

31st October 2021 30th November 2021

12 The due date of furnishing of Return of Income for the Assessment Year2021-22

31st October 2021 30th November 2021

13 The due date of furnishing of Return of Income for the Assessment Year2021-22

30th November 2021 31st December 2021

14 The due date of furnishing of belated/revised Return of Income for the Assessment Year 2021-22 31st December 2021 31st January 2022

For more details and the circular copy, please refer to https://uncovered.complyindia.com/2021/05/20/cbdt-grants-relief-to-taxpayers-by-extending-timelines-for-income-tax-compliances/

SOCIALSECURITY

ESIC allows employers to file contribution for

the month of April 2021 till 15-06-2021

The Employees’ State Insurance Corporation (ESIC) vide a notice No.P-11/14/Misc./01/2019 Rev-II, dated 12th May 2021 has extended thedue date for filing ESI contribution for the month of April 2021 from 15th May 2021 to 15th June 2021. Keeping in view the pandemic andsecond wave of the Coronavirus (COVID-19) in the country, the ESI Corporation (ESIC) has extended the due dates by 30 more days forfiling of ESIC contribution for the month of April 2021.

As per the Notice, due to the Corona Virus (COVID-19) situation in the country, the Director General has relaxed the provision of Proviso toRegulation 31 of the Employees State Insurance (General) Regulations 1950 which says that employer is liable to pay the ESI contributionswithin 15 days of the last day of the Calendar month in which the contributions fall due. As per the Regulations- for the month of April2021, the contribution was to be paid by 15th May 2021. With this current Notice, ESIC has changed this actual due date 15th May 2021 byextending 30 more days and informs the employers that-

The contribution for the month of April 2021 can be filed on or before 15th June 2021 instead of 15th May 2021. This relaxation is limited to the contribution period for the month of April 2021 only.For more details and the Notice copy, please refer to https://uncovered.complyindia.com/2021/05/12/esic-allows-employers-to-file-contribution-for-the-month-of-april-2021-till-15-06-2021/

EPFO- Aadhaar is mandatory for filing ECR w.e.f 01-06-2021

The Employees’ Provident Fund Organisation (EPFO) in a message to employers on 28th May 2021 provides that starting from 1st June2021; the Electronic Challan cum Return (ECR) shall be allowed to be filed only for those members whose Aadhar numbers are seeded andverified with the UANs.

On 5th May 2021, Section 142 of the Social Security Code, 2020 has been notified by Ministry of Labour & Employment coveringapplicability of Aaadhar which will enable Ministry of Labour and Employment to collect Aaadhar details for the database of beneficiariesunder various social security schemes. That means the Ministry of Labour and Employment will collect the 12-digit unique identificationnumber Aadhaar from employees seeking registration, benefits, availing services or receiving any payment under various schemes underthe Social Security Code 2020.

With this current message, the EPFO says to the employers that with the coming into force of the Section 142 of the Code on SocialSecurity, 2020-

SOCIALSECURITY

1. The ECR shall be allowed to be filed only for those members, whose Aadhar numbers are seeded and verified with the UANs, w.e.f1st June 2021.

2. Employers to ensure Aadhar seeding of all contributory members to avail uninterrupted services of the EPFO.3. Members can validate their Aadhaar with UAN through the online e-KYC facility available on the member portal, as well as the

UMANG App.

For more details and the message copy, please refer to https://uncovered.complyindia.com/2021/05/28/epfo-aadhaar-is-mandatory-for-filing-ecr-w-e-f-01-06-2021/

EPFO- Aadhaar is mandatory for filing ECR w.e.f 01-06-2021

CORPORATELAW

MCA Publishes the List of Forms on which there won’t be any

additional filling fee till 31-07-2021

The Ministry of Corporate Affairs on 13th May 2021 publishes the list of Forms to which MCA granted waiver of additional fee during thetime of COVID-19 restrictions and disruption. Prior to publishing the list of the Forms, the Ministry of Corporate Affairs (MCA) vide twocirculars 06/2021 and 07/2021 dated 3rd May 2021 has allowed relaxation on levy of additional fees in case of delay in filling certain Formsunder the Companies Act 2013 and LLP Act 2008 till 31st July 2021 due to the COVID-19 situations taking into consideration the requestsmade by the stakeholders for relaxation on levy of additional fees for filing of various forms. Now, MCA publishes the following list ofForms which can be filed without additional fees- Form CHG-1: Application for registration of creation, modification of charge (other than those related to debentures). Form CHG-9: Application for registration of creation or modification of charge for debentures or rectification of particulars filed in

respect of creation or modification of charge for debentures. FORM ADT-1: Information to the Registrar by company for appointment of auditor. FORM INC-22: Notice of Situation or Change of situation of Registered Office of the Company. FORM NDH-3: Return of Nidhi Company for the half year ended. FORM FC-4: Annual Return of a Foreign Company. FORM MSC-3: Return of dormant companies. FORM INC-27: Conversion of public company into private company or private company into public company. FORM NDH-2: Application for extension of time. FORM-IEPF-3: Statement of shares and unclaimed or unpaid dividend not transferred to the Investor Education and Protection Fund.For more details and the circular copies, please refer to https://uncovered.complyindia.com/2021/05/13/mca-publishes-the-list-of-forms-on-which-there-wont-be-any-additional-filling-fee-till-31-07-2021/

MCA grants relaxation of time for filling Forms

related to creation or modification of charges

The Ministry of Corporate Affairs (MCA) vide a circular No.07/2021, dated 3rd May 2021 has decided to allow relaxation of time andcondone the delay in filing forms related to creation / modification of charges namely Form CHG-1 and CHG-9 under the Companies Act2013 till 1st June 2021. MCA received requests from stakeholders for relaxation on levy of additional fees for filing of various forms underthe Companies Act, 2013 due for filing during 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 to 1st June 2021 for companies to fileforms without any additional fees. This Circular shall be applicable in respect of :

CORPORATELAW

Filing of Form No. CHG – 1 and Form No. CHG-9 by a company or a charge holder, where the date of creation / modification of chargeis before 1st April 2021, but the timeline for filing such form had not expired as on 1st April 2021. In case, if the form is not filed withinsuch period, the first day after 31st March 2021 shall be considered as 01st June 2021 instead of 1st April 2021 for the purpose ofcounting the number of days within which the form is required to be filed.

In this situation, if the form is filed on or before 31st May 2021, the fees payable as on 31st March 2021 under the Fees Rules for thesaid form shall be charged. If the form is filed thereafter, the applicable fees shall be charged under the Fees Rules after adding thenumber of days beginning from 1st June 2021

Filing of Form No. CHG – 1 and Form No. CHG-9 by a company or a charge holder, where the date of creation / modification of chargefalls on any date between 1st April 2021 to 31st May 2021. As per the circular, here the period beginning from the date of creation /modification of charge to 31st May 2021 shall 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 reckonedas 1st June 2021.

In this situation, if the form is filed before 31st May 2021, normal fees shall be payable under the Fees Rules. If the form is filedthereafter, the first day after the date of creation / modification of charge shall be reckoned as 1st June 2021 and the number of days tillthe date of filing of the form shall be counted accordingly for the purposes of payment of fees under the Fees Rule.

Provision of the circular shall not apply to-

a. The forms i.e. CHG – 1 and CHG – 9 had already been filed before the date of issue of this Circular.b. The timeline for filing the form has already expired prior to 1st April 2021.c. Filing of Form CHG – 4 for satisfaction of charges.

For more details and the Circular copy, please refer to https://uncovered.complyindia.com/2021/05/03/mca-grants-relaxation-of-time-for-filling-forms-related-to-creation-or-modification-of-charges/

MCA grants relaxation of time for filling Forms

related to creation or modification of charges

CORPORATELAW

MCA grants relaxation on levy of additional fees in filling certain Forms till 31-07-2021

The Ministry of Corporate Affairs (MCA) vide a circular No.06/2021, dated 3rd May 2021 has decided to allow relaxation on levy ofadditional fees in filling certain Forms under the Companies Act 2013 and LLP Act 2008 till 31st July 2021. MCA received requests fromstakeholders for relaxation on levy of additional fees for filing of various forms under the Companies Act, 2013 and LLP Act 2008 due forfiling during 1st April 2021 to 31st May 2021 due to the COVID-19 restrictions and disruption. MCA has examined these requests andtaking into account the difficulties decides to grant additional time up to 31st July 2021 for companies to file forms without any additionalfees. As per the circular-

Additional time upto 31st July 2021 is granted to companies/LLPs for filling of Forms (other than GHG-1, CHG-4 and CHG-9) withoutany additional fees.

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

For such delayed filings upto 31st July, 2021 only normal fees shall be payable.For more details and the Circular copy, please refer to https://uncovered.complyindia.com/2021/05/03/mca-grants-relaxation-on-levy-of-additional-fees-in-filling-certain-forms-till-31-07-2021/

INDUSTRIALCOMPLIANCES

FSSAI implements Auto-generation of

License/Registration w.e.f 01-05-2021

The Food Safety and Standards Authority of India (FSSAI) vide a letter File No.15(31)2020/FoSCoS/RCD/FSSAI, dated 24th May 2021 hasdecided to implement the policy related to implementation of Auto-generation of License/Registration in case of non-response byauthorities with effect from 1st May 2021. Previously, FSSAI vide a letter dated 7th January 2021 published the policy related toimplementation of Auto-generation of License/Registration in case of non-response and provided that –

In case of new licence or modification of licence at initial stage, the date of auto generation of licence shall be 76th day from the dateof filling of the application if no action has been taken by Authority.

In case of new licence or modification of licence at document scrutiny stage, the date of auto generation of licence shall be 61st dayfrom the last response by FBO on the query raised by Authority.

In case of new licence or modification of licence at inspection stage case, the date of auto generation of licence shall be 61st dayfrom the date of making complete application by the FBO.

In case of renewal of licence, the date of auto generation of licence shall be the 16th day from submission of renewal application. In case of new registration or modification of registration at initial stage, the date of auto generation of registration shall be 8th day

from the date of filling of the application if no action has been taken by Authority; or 8th day from the last response by FBO on thequery raised by Authority.

In case of renewal of licence, the date of auto generation of registration shall be the 8th day from submission of renewal application.

With this current letter, FSSAI provides that it has implemented the policy for auto-generation of Licenses and Registrations starting from1st May 2021 to Manufacturers/Processors of Standardized Food Products who are engaged in – General Manufacturing, Dairy Processing Vegetable Oil ProcessingFor more details and the letter copy, please refer to https://uncovered.complyindia.com/2021/05/24/fssai-implements-auto-generation-of-license-registration-w-e-f-01-05-2021/

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PAN INDIA JUNE 2021 Return & Remittance Calendar

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1. All States ESI Act M - - - - - - -2. All States PF Act - IW M - - - - - - -3. All States GST M - - - - - -4. All States IT - TDS M - - - - - - -5. All States IT - Adv Tax Q - - - - - - -6. All States PF Act M - - - - - - -7. Andhra Pradesh Various Acts A - - - - - - -8. Andhra Pradesh Prof. Tax - EC A - - - - - - -9. Andhra Pradesh Prof. Tax - RC M - - - - - - -10. Assam Prof. Tax - EC A - - - - - - -11. Assam Prof. Tax - RC M - - - - - - -12. Bihar Various Acts A - - - - - - -13. Bihar Prof. Tax – EC A - - - - - - -14. Gujarat Prof. Tax - RC M - - - - - - -15. Jharkhand Various Acts A - - - - - - -16. Karnataka Prof. Tax - RC M - - - - - - -17. Kerala LWF Act M - - - - - - -18. Madhya Pradesh Prof. Tax - RC M - - - - - - -19. Maharashtra Prof. Tax - RC M & A - - - - - - -20. Maharashtra Prof. Tax - EC A - - - - - - -21. Meghalaya Prof. Tax - RC M - - - - - - -22. Mizoram Prof. Tax - RC M - - - - - - -23. Odisha Prof. Tax - RC M & A - - - - - - -24. Sikkim Prof. Tax - RC M - - - - - - -25. Sikkim Prof. Tax - EC A - - - - - - -26. Telangana Prof. Tax - EC A - - - - - - -27. Telangana Prof. Tax - RC M - - - - - - -28. Tripura Prof. Tax - EC A - - - - - - -29. Tripura Prof. Tax – RC M - - - - - - -30. West Bengal Prof. Tax - RC M - - - - - - -

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