TalEzine August '18

Compliance Calendar for August, 2018

Due Date States Existing Rules Mode
10th August '18 Andhra Pradesh,Telangana & Madhya Pradesh State-wise regulations By Challan
15th August '18 Gujarat Gujarat PT regulations By Challan
20th August '18 Karnataka Karnataka PT regulations By Challan & online
21st August '18 West Bengal West Bengal PT regulations Online
28th August '18 Assam & Orissa State-wise regulations Online
28st August '18 Maharashtra Maharashtra PT regulations By Challan
31st August '18 Tamilnadu & Kerala State-wise regulations By Challan
PF Central
15th August '18 Remittance of Contribution Epf & MP Act, 1952 Online
ESI Central
15th August '18 Remittance of Contribution (Main code and Sub codes) ESIC Act, 1948 Online
TDS
7th August '18 TDS Payment Income Tax Act, 1961 Online
Worker Welfare Fund Remittances
5th August '18 Kerala (Worker Welfare Fund Act) Kerala State Worker Welfare Fund Online

GST UPDATES

Exempt from GST From 12% to 5% From 18% to 5% From 28% to 18%
Fortified Milk Fertilizer grade phosphoric acid Footwear Below Rs. 1000 Lithium-ion batteries,bamboo flooring, paint,varnishes, putty, wooden frames for painting,photographs, mirrors
Sanitary Pads Handloom Dari - Food grinders, juicer, mixers, vacuum cleaners
Raw material used in brooms - - Perfumes, cosmetics, scents
Commemorative coins circulated by the RBI or government. - - Shavers, hair clippers, hand dryers, toilet spray, hair curlers
Sal leaves - - Trailers, special purpose vehicle, work truck, concrete mixer
Deities made of stone, marbles or wood - - Storage water heaters, water cooler, ice cream freezer, electric smoothing irons, refrigerators, washing machines, TV (up to 68 cm i.e. 27 inches)

Other Major Changes

  • GST on imported urea now 5 %

  • GST on E-books now 5%

  • In the 29th GST council meeting, the discussion will be based on MSME sector and its hurdles

  • Ethanol for petrol and diesel reduced to 5%

  • Composition scheme applicable for those who provide 10% services from their annual turnover

  • Composition Scheme threshold limit increased (1 Crore to 1.5 Crore)

  • Regular taxpayer turnover limit increased up to 5 crores for quarterly filing and 5 crores for monthly filing

  • RCM provision again deferred for one year

  • The GST registration threshold limit is increased up to 20 lacs (earlier it was 10 lacs) for northeastern states

  • According to the textile industry demands, from 27th July all the refund will be given back to the textile sector which was gained from ITC

Labour Ministry Proposes Changes in Trade Unions Act

The labour ministry has proposed changes in Trade Unions Act (1926), with an aim to give them wider recognition at central and state level. It has been alleged that the central and state government do not give due weightage to trade unions or their federation in the absence of any statutory backing, other than by the labour ministry.

As per the existing rules, the trade unions are first verified by the Chief Labour Commissioner (Central), consequent to which the Ministry of Labour and Employment provides recognition. There are 13 recognized central trade unions/ federations now in the country.

7th Pay Commission

As the wait of over 50 lakh Central Government employees and an equal number of retirees for a hike in fitment factor and minimum factor grows longer day-by-day, reports suggest that the government may soon accept their demands of a hike of Rs 8,000 against the present minimum pay beyond recommendations of the 7th Central Pay Commission. On the other hand, it is likely that the government may announce a hike in fitment factor and minimum pay beyond 7th Pay Commission recommendations in another 20 days i.e. on August 15, Independence Day. However, no official confirmation on the same has been made yet.

Governments of various states like Uttar Pradesh, Maharashtra, Jammu and Kashmir among others have started announcing the benefits of the 7th Pay Commission or 7th CPC for their employees. Recently, the Maharashtra government said that it will hike the pay of its employees from Diwali this year. The decision will benefit 19 lakh government employees across the state.

Applicability of ESI to Construction Site Workers

The Bombay High Court had held that any person employed by or through an immediate employer or under the supervision of principal employer or his agent who is ordinarily part of the work of the establishment falls within the ambit of the Insurance Act for all purposes. It was held that the applicability of the Insurance Act cannot be stated to be in conflict with existing field and the other special laws.

However, the Supreme Court had issued an interim order staying the order of the Bombay High Court and the Circular dated 31st July, 2015 of the Employees State Insurance Corporation until further orders

No Vehicle Insurance without PUC Certificate: IRDA

Acting tough on those violating emission norms, Insurance Regulatory and Development Authority of India (IRDA) has said vehicles without a valid pollution under control (PUC) certificate will not be insured.

So it is mandatory for every vehicle owner to have a valid PUC certificate to comply with the prescribed emission norms. A vehicle without such certificate is liable to be prosecuted under the Motor Vehicles Act.

Maharashtra Extends Maternity Leave for Government Employees to 360 Days

The Maharashtra Cabinet announced today it will grant an additional 180 days of paid maternity leave to female government employees, on top of the 180 days of paid maternity leave mandated nationally.

The Cabinet Minister of Finance & Planning and Forest departments in Maharashtra confirmed that the state government approved the “special child care leave proposal” on Tuesday, 3 June 2018.

“The cabinet decision confined to government employees was taken to enable better parenting,” he said. He further added that at present, women employees can avail 180 days maternity leave twice since this leave can be taken by women with two children. A mother or a widower father can avail the special child care leave until their child/children are 18 years of age. Parents have an option of availing the leave in one stretch or in gaps.

Recent Labour Judgments

  • A worker of contractor cannot seek reinstatement from principal employer - All. HC 758

  • Noncompliance of transfer order justifies termination - HP HC 727

  • Hurling of filthy abusive language at a senior officer justifies dismissal - Bom. HC 764

  • Murder of worker near his residence after duty is an 'accident' for compensation - Del. HC 708

  • Holding of enquiry is not necessary on admission of misconduct - HP HC 727

  • Execution of receipt of legal dues debars an employee to make any claim - Raj. HC 750

  • 'No work no wages' applies on not reporting at transferred place - Mad. HC 752

  • Termination without enquiry is violation of natural justice - P&H HC 729

Employees' Provident Funds & MP Act

  • EPF Appellate Tribunal is empowered to pass a conditional order of stay - Del. HC 791

  • No appeal lies against levy of interest for delayed deposit of EPF dues - Del. HC 791; Del. HC 800

  • Employer can't be held liable for delay due to bank or postal department - Del. HC 793

  • Ex-parte order is justified on non-participation by employer - P&H HC 802

  • High Court can stay the recovery of EPF dues when Tribunal is not functioning - Mad. HC 810

  • Tribunal is empowered to reduce deposit of 75% of the determined amount - All. HC 813

  • Reduction of pre deposit amount is not bad even if appellant did not state financial difficulty to deposit - All. HC 813

  • Levy of damages for delayed deposit of EPF dues is mandatory - P&H HC 805

  • Employer must deposit EPF dues on allotment of code number - P&H HC 802

  • Mere pendency of appeal does not prohibit EPF to recover determined amount - Del. HC 811

WB Minimum Wages Rates for Shops and Establishments

Categories W.E.F. 01/01/2018 to 30/06/2018 W.E.F. 01/07/2018 to 31/12/2018
Zone A Zone B Zone A Zone B
Unskilled 7661 6922 7775 7202
Semi-Skilled 8427 7613 8554 7920
Skilled 9270 8375 9409 8713
Highly skilled 10197 9214 10349 9586

Professional Tax Slab Rate in Madhya Pradesh

Given below is the revised professional tax slab rate for Madhya Pradesh for the year 2018-2019.

Monthly Salary Professional Tax Amount of Rss
Up to Rs. 18750/- Nil
Rs. 18751 to 25000/- 125
Rs. 25001 to 33333/- 167
Rs. 33334/- or above 208*

*Rs. 208 for 11 months and Rs. 212/- for the 12th Month.

Kerala and Maharashtra Minimum Wages

State Class ZONE I (INR) ZONE II (INR) ZONE III (INR) ZONE IV (INR) With Effect From
Kerala Highly Skilled 11688.00       01-May-18
Skilled 11268.00       01-May-18
Semi-Skilled 11058.00       01-May-18
Unskilled 10848.00       01-May-18
Maharashtra Highly Skilled         01-Jul-18
Skilled 9445.00 9145.00 8845.00   01-Jul-18
Semi-Skilled 9045.00 8745.00 8445.00   01-Jul-18
Unskilled 8645.00 8345.00 8045.00   01-Jul-18

*Kerala w.e.f 01/05/2018 & Maharashtra w.e.f 01/07/2018