
COMPLIANCE CALENDAR FOR OCTOBER, 2019
Professional Tax - States - Remittances
Due Date | States | Existing Rules | Mode |
---|---|---|---|
10th November '19 | Andhra Pradesh, Telangana | State-wise regulations | Online |
10th November '19 | Madhya Pradesh | State-wise regulations | By Challan |
15th November '19 | Gujarat | Gujarat PT regulations | By Challan |
20th November '19 | Karnataka | Karnataka PT regulations | By Challan & online |
21st November '19 | West Bengal | West Bengal PT regulations | Online |
28th November '19 | Assam & Odisha | State-wise regulations | Online |
28th November '19 | Maharashtra | Maharashtra PT regulations | Online |
PF Central | |||
---|---|---|---|
15th November '19 | Remittance of Contribution | Epf & MP Act, 1952 | Online |
15th November '19 | Monthly Returns For Reporting Details Of International Workers (Statement IW-1) | Epf & MP Act, 1952 | Online |
25th November '19 | Monthly Returns-For Exempted Employer Under EDLI Scheme (FORM 7(IF)) | Epf & MP Act, 1952 | Manual |
ESI Central | |||
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15th November '19 | Remittance of Contribution | ESIC Act, 1948 | Online |
TDS | |||
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07th November '19 | TDS Payment | Income Tax Act, 1961 | Online |
Worker Welfare Fund Remittances | |||
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05th November '19 | Kerala (Worker Welfare Fund Act) | Kerala State Worker Welfare Fund | By Challan |
Regional Ofices in Union Territories of Jammu & Kashmir and Ladakh
EPFO has approved the opening of Regional Ofices under the Employees’ Provident Funds and Miscellaneous Provident Act, 1952, in the Union Territories of Jammu & Kashmir and Ladakh.

Goa Holidays for 2020

The Goa government has announced a list of public holidays, commercial & industrial holidays, bank holidays and other holidays for the year 2020.
Karnataka Government Extend the Factory License Validity Period
Karnataka Government rolls out Draft Karnataka Factories Amendment Rules, 2019; proposes to extend validity period for factory license granted/ renewed to minimum of 10 years and maximum of 15 years.

Code on Wages 2019

The Ministry of Labour & Employment has prepared a preliminary draft rule under section 67 of the code on wages, 2019. The Draft Central Rule is placed on the Ministry's website for inviting inputs/ Comments/ suggestions of various stakeholders including general public.
Companies (Meetings of Board and its Powers) Amendment Rules, 2019
MCA notiffes Companies (Meetings of Board and its Powers) Amendment Rules, 2019 with effiect from 11th October, 2019.

Companies (Incorporation) Eighth Amendment Rules, 2019

MCA notifies Companies (Incorporation) Eighth Amendment Rules, 2019 on 16th October, 2019. Revised rule amends rule 8A, 25A and 28 of Companies (Incorporation) Rules, 2014.
Minimum Wages Notifications
Delhi
F.13(1)/2018/MW/Lab/3602
Government of National Capital Territory of Delhi has released minimum rates of wages for the National Capital Territory of Delhi effective 22nd October 2019.

State | Class | ZONE I (INR) | ZONE II (INR) | ZONE III (INR) | With Effect From |
---|---|---|---|---|---|
Delhi | Highly Skilled | 19572.00 | 22-Oct-19 | ||
Skilled | 17991.00 | 22-Oct-19 | |||
Semi Skilled | 16341.19 | 22-Oct-19 | |||
Unskilled | 14842.24 | 22-Oct-19 |
Andhra Pradesh

Notification No.J/2922304/2019
Minimum wage calculation has been released for the state of Andhra Pradesh with effect from 1st October 2019.
State | Class | ZONE I (INR) | ZONE II (INR) | ZONE III (INR) | With Effect From |
---|---|---|---|---|---|
Andhra Pradesh | Highly Skilled | 10798.60 | 10379.60 | 01-Oct-19 | |
Skilled | 9963.60 | 9761.60 | 01-Oct-19 | ||
Semi Skilled | 9343.60 | 9127.60 | 01-Oct-19 | ||
Unskilled | 8941.60 | 8611.60 | 01-Oct-19 |
Telangana
CPI points for calculation of variable dearness allowance for the state of Telangana have been released with effiective from 1st October 2019.

State | Class | ZONE I (INR) | ZONE II (INR) | ZONE III (INR) | With Effect From |
---|---|---|---|---|---|
Telangana | Highly Skilled | 11246.60 | 10827.60 | 01-Oct-19 | |
Skilled | 10411.60 | 10209.60 | 01-Oct-19 | ||
Semi Skilled | 10209.60 | 9991.60 | 01-Oct-19 | ||
Unskilled | 9791.60 | 9575.60 | 01-Oct-19 |
Gujarat

Government of Gujarat has released the Minimum Wages effective from 1st October 2019
State | Class | ZONE I (INR) | ZONE II (INR) | ZONE III (INR) | With Effect From |
---|---|---|---|---|---|
Gujarat | Skilled | 8720.40 | 8486.20 | 01-Oct-19 | |
Semi Skilled | 8486.40 | 8278.40 | 01-Oct-19 | ||
Unskilled | 8278.40 | 8070.40 | 01-Oct-19 |
Chhattisgarh
No.J/2922304/2019
Minimum wage calculation has been released for the state of Chhattisgarh with effect from 1st October 2019

State | Class | ZONE I (INR) | ZONE II (INR) | ZONE III (INR) | With Effect From |
---|---|---|---|---|---|
Chhattisgarh | Highly Skilled | 11330.00 | 01-Oct-19 | ||
Skilled | 10550.00 | 01-Oct-19 | |||
Semi Skilled | 9770.00 | 01-Oct-19 | |||
Unskilled | 9120.00 | 01-Oct-19 |
Madhya Pradesh

Minimum wage calculation has been released for the state of Madhya Pradesh with effect from 1st October 2019
State | Class | ZONE I (INR) | ZONE II (INR) | ZONE III (INR) | With Effect From |
---|---|---|---|---|---|
Madhya Pradesh | Highly Skilled | 11485.00 | 01-Oct-19 | ||
Skilled | 10185.00 | 01-Oct-19 | |||
Semi Skilled | 8807.19 | 01-Oct-19 | |||
Unskilled | 7950.24 | 01-Oct-19 |
Uttar Pradesh
Government of Uttar Pradesh has released the Minimum Wages effective from 1st October 2019

State | Class | ZONE I (INR) | ZONE II (INR) | ZONE III (INR) | With Effect From |
---|---|---|---|---|---|
Uttar Pradesh | Skilled | 10201.09 | 01-Oct-19 | ||
Semi Skilled | 9106.83 | 01-Oct-19 | |||
Unskilled | 8278.94 | 01-Oct-19 |
Uttrakhand

Government of Uttrakhand has released the Minimum Wages effective from 1st October 2019
State | Class | ZONE I (INR) | ZONE II (INR) | ZONE III (INR) | With Effect From |
---|---|---|---|---|---|
Madhya Pradesh | Highly Skilled | - | 01-Oct-19 | ||
Skilled | 11418.00 | 01-Oct-19 | |||
Semi Skilled | 10824.00 | 01-Oct-19 | |||
Unskilled | 10231.00 | 01-Oct-19 | |||
Clerk-1 | 12420.00 | 01-Oct-19 | |||
Clerk-2 | 11672.00 | 01-Oct-19 |
Important Judgements – November 2019
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Termination for loss of confidence justified when the workman has confessed misappropriation. Del. HC 1189
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Termination of a habitual absentee is justified. Mad. HC 1199
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Regional Sales Office is not to be covered as the ‘factory’ Mad. HC 1230
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Termination of services of a workman without conducting the proper enquiry is illegal. Del. HC 1191
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Abandonment of job can’t be presumed without holding of enquiry. P&H HC 1209
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Compensation, in lieu of restatement, depends upon the length of service, wages, and age of workman. Karn. HC 1217
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The employer has to seek permission for a fresh opportunity to lead evidence. P&H HC 1207
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Termination of service of a workman would be illegal if based on a criminal case. MP HC 1213
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Death due to stress and strain of work will be treated as an ‘accident’ for compensation. Mad. HC 1232
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Departmental proceedings and criminal trials can proceed simultaneously. Supreme Court 1181
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An employer not to hold an enquiry in misconduct resulting in ‘loss of confidence’ Del. HC 1189

EMPLOYEES’ PROVIDENT FUNDS & MP ACT

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Employees of the contractor to be treated as employed by the principal employer when the contract between parties is held to be sham. Del. HC 1254
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General Insurance and Life Insurance are separate genres of the insurance business. All. HC 1275
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EPF dues of defaulting employer are recoverable from the third party if it holds the money of defaulting employer. Del. HC 1291
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When the employer is financially sick, payment of EPF dues may be in installments. Mad. HC 1265
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The cut-off date for a higher pension prescribed as 01.12.2004 is invalid. Mad. HC 1267
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Delayed deposit of EPF dues would attract the statutory rate of interest. All. HC 1244
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EPF Authority has no power to determine as to who are the debtors of defaulting employer. Del. HC 1291
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Director is not employer/owner within the meaning of section 405 of the Penal Code. Cal. HC 1249
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Wages to workers of contactor if being paid by the principal employer, the latter will be treated as an employer. Del. HC 1254
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LIC is not to be covered under Employees Provident Funds and Miscellaneous Provisions Act, 1952, since it is not engaged in general business. All. HC 1275
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Plea of non-identification of beneficiaries before EPF authority not appropriate when the petitioner did not produce its records. Bom. HC 1286
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Remedy for challenging levy of damages for delayed payment is u/s 7-A and not a writ petition. Jhar. HC 1257
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EPF contribution can be allowed to be paid in installments in certain conditions. Ker. HC 1258
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Depositing EPF dues after lodging of the complaint, the defaulting employer cannot be exonerated. Cal. HC 1249