COMPLIANCE CALENDAR FOR APRIL, 2019
Professional Tax - States - Remittances
|Due Date||States||Existing Rules||Mode|
|10th April '19||Andhra Pradesh, Telangana||State-wise regulations||Online|
|10th April '19||Madhya Pradesh||State-wise regulations||By Challan|
|15th April '19||Gujarat||Gujarat PT regulations||By Challan|
|20th April '19||Karnataka||Karnataka PT regulations||By Challan & online|
|21st April '19||West Bengal||West Bengal PT regulations||Online|
|28th April '19||Assam & Odisha||State-wise regulations||Online|
|28th April '19||Maharashtra||Maharashtra PT regulations||Online|
|15th April '19||Remittance of Contribution||Epf & MP Act, 1952||Online|
|15th April '19||Remittance of Contribution (Main code and Sub codes)||ESIC Act, 1948||Online|
|30th April '19||TDS Payment||Income Tax Act, 1961||Online|
|Worker Welfare Fund Remittances|
|05th April '19||Kerala (Worker Welfare Fund Act)||Kerala State Worker Welfare Fund||By Challan|
One Time Payment of Tax Scheme, 2019 under Maharashtra Profession Tax
Vide notification No. PFT. 1218/C.R.52/Taxation-3
The government of Maharashtra has introduced a new scheme, which provides an optional scheme for the payment of tax, in advance, for an enrolled person. The enrolled person may choose the scheme on the department’s website www.mahagst.gov in at any time after his enrollment.
The Tamil Nadu Minimum Wages Dearness Allowance Notification (March 2019)
Vide notification No. Z3/7657/2019
The government of Tamil Nadu has revised the dearness allowance payable to the class of employees in the employment in shops and commercial establishments in the state of Tamil Nadu. This Dearness Allowance needs to be added along with the basic rates published earlier and will be effective from the date of publishing of the basic notification, i.e., 5th March 2019
The Punjab Labour Welfare Fund (Haryana Amendment) Bill, 2019
Vide notification No. 12-HLA of 2019/16/3917
As per Gazette notification, each employee shall contribute to the Labour Welfare Fund (“LWF”) every month an amount equal to 0.2% of his salary or any remuneration instead of a flat contribution of Rs 10. Also, each employer’s contribution to the LWF is twice the amount contributed by such employee - Provided that the limit specified above shall be indexed annually to the consumer price index beginning from first of January each year.
PF Calculation statement to the Subscribers at the time of Provident Fund withdrawal
EPFO has informed its regional offices to provide calculation sheet to EPF subscribers. Subscribers will get the calculation sheet both in cases of claims filed through offline and online mode at the time of withdrawal. EPF subscribers’ will receive the calculation sheet via email or registered mobile number.
Professional Tax Annual Renewal in Karnataka for the Year 2019 - 2020
Karnataka Professional Tax norms – It’s time to initiate the renewal of EC (Employer Certificate) for the FY 2019 - 2020. (Commences from 1st of April 2019).
Renewal Fee: 2500/- INR per location
Late date: 30th April’19
Non-completion of renewal within the timeline will result in paying interest @ 1.25% PM & penalty @ 50% on renewal fee.
Please refer attached process flow which includes below stages.
Income Tax exemption for gratuity enhanced Up to Rs. 20 lakhs
Ministry of Finance has enhanced the income tax exemption for gratuity under the Income Tax Act, 1961 to Rs. 20 lakhs. This would benefit employees of public sector undertakings (PSUs) and other employees not covered by the Payment of Gratuity Act.
Employer is required to submit the ECR to avail PMRPY benefits
To avail the PMRPY (Pradhan Mantri Rojgar Protsahan Yojana) benefits, an employer is required to submit the ECR. In case the employer failed to file the ECR before the 15th of the subsequent month, he will not be qualified to avail the benefits under PMPRY scheme for that month
Minimum Wages Notifications
|State||Class||ZONE I (INR)||ZONE II (INR)||ZONE III (INR)||ZONE IV (INR)||With Effect From|
|Tamil Nadu||Highly Skilled||9459.00||9409.00||9357.00||9317.00||01-Apr-19|