As India unlocks the lockdown amid the Covid-19 pandemic and the rapid spread of coronavirus worldwide, businesses need to be ready with solutions to address the operational issues as they arise. Apart from the major health repercussions, the coming days and months are going to witness enormous commercial and legal impacts of the pandemic on businesses. We at Link Legal will be there to assist you in overcoming these difficult times and ensure statutory compliances as mandated under various regulatory laws.
The Labour ministry has notified the draft rules for compensation under the Code on Social Security.
The draft rules will replace the earlier Employee’s Compensation Rules, 1924, the Employee’s Compensation (Transfer of Money) Rules, 1935 and the Employee’s Compensation (Venue of Proceedings) Rules, 1996 under the earlier Employee’s Compensation Act, 1923. The Act has been repealed by the Code on Social Security, 2020. According to the draft rules if payments are delayed then the employer will be liable to pay interest at the rate of 12% per annum, from the due date till the compensation is made.
Waiving off annual contribution, late fee or penalty of construction workers in Delhi.
The Delhi Building and Construction Workers Welfare Board has issued an order to waive off annual contribution/ late fees/ penalty if any for registration/ renewal of construction workers for three months from 9th June 2021. This order was issued in lieu of the financial hardships faced by the construction workers during the lockdown/ curfew in Delhi.
Centre issues advisory for State governments and UTs to encourage work from home for nursing mothers.
Considering the vulnerability of nursing mothers and their babies from getting infected by the virus during the pandemic, the Centre has issued an advisory to all State and Union Territory Governments to encourage work from home for nursing mothers as provided under Section 5(5) of the Maternity Benefit (Amendment) Act, 2017. This would enable the mothers to continue to remain in employment and enhance the participation of women in the labour force.
Employees need not file an application for payment of gratuity says High Court of Karnataka.
The Hon’ble High Court of Karnataka has held that gratuity must be paid immediately on cessation of the employment, and it will not depend on the filing of an application by the employee demanding the gratuity amount from the employer. This is provided for under Section 4 of the Payment of Gratuity Act, 1972. The Hon’ble High Court has held that it is a clear mandate to pay the gratuity amount within 30 days of cessation of the employee, under the Act.
Source: Varma Industrial Private Limited and Ors. vs. P.N. Janakiraman Shetty and Ors. (MANU/KA/0782/2021)
Amendment to working hours for opening of shops and establishments 24*7 in Karnataka.
The Government of Karnataka in a notification dated 20.07.2021 has amended Para 4 of the notification dated 02.01.2021. As per the amendment, the working hours has now been increased to nine hours (instead of eight hours) on any day and forty-eight hours in any week. Further, the total number of hours of work including overtime should not exceed ten hours in any day and fifty hours in a period of three continuous months.
A director cannot escape penalty for violation of the Minimum Wages Act.
The Hon’ble High Court of Madhya Pradesh held that a director of a company cannot escape from the liabilities imposed under the Minimum Wages Act, 1948.
Source: Dayle Desouza vs. Government of India 2020 LLR 532 MP
Order for mandatory common display under labour laws for establishments in Delhi.
The Labour department of Delhi has notified that the establishments can maintain their mandated records and registers under the existing labour laws in electronic form. The establishments can also adopt a ‘common display’ for the ‘displays’ under the Minimum Wages (Central) Rules, 1950; The Industrial Employment (Standing Orders) Central Rules, 1946; Delhi Contract Labour Rules 1972; and Delhi Building & Other Construction Workers (Regulation & Employment and Conditions of Service) Rules 2002.
Petroleum Ministry proposes changes in law to include hydrogen in mineral oil.
The Ministry of Petroleum and Natural Gas has proposed amendments to the Oilfields (Regulation and Development) Act, 1948 to include cleaner sources of energy like “hydrogen” within the definition of 'mineral oils' for which the government gives out license for exploration and development as well as production of cleaner fuels.
NGT has held that Industries cannot operate without prior environmental clearance.
“Industries cannot operate without prior environmental clearance (EC) and the State has no power to exempt the requirement of prior EC” – held by the National Green Tribunal principal bench headed by Justice Adarsh Kumar Goel.
Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices.
The Central Board of Indirect Taxes and Customs has clarified in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March 2020.
CBIC exempts the registered person from the requirement of furnishing annual return for FY 2020-21.
The Central Board of Indirect Taxes and Customs has exempted the registered person whose aggregate turnover in the financial year 2020-21 is upto two crore rupees, from filing annual GST return for the said financial year.
Central Goods and Services Tax (Sixth Amendment) Rules, 2021.
Rule 80 of the Central Goods and Services Tax Rules, 2017 has been substituted by the CGST (Sixth Amendment) Rules, 2021. Some of the major changes include -
  • Every registered person shall furnish an annual return in Form GSTR-9 on or before 31st day of December.
  • Every registered person whose aggregate turnover during a financial year exceeds five crores shall also furnish a self-certified reconciliation statement as specified in Form GSTR-9C, along with the annual return in Form GSTR-9.
Further extension of due date for filing returns under the West Bengal State Tax on Professions, Trades, Callings, and Employments Act, 1979.
The Directorate of Commercial Taxes, Government of West Bengal has issued an order to extend the last date of filing of return in Form-III by 31st August 2021 and the last date of furnishing the physical form of that return will be 7th September 2021.
FSSAI makes mandatory for all food businesses to mention its FSSAI number on the invoices and bills from October 1st, 2021.
The Food Safety and Standards Authority of India (FSSAI) in its order dated 8th June 2021 has made it mandatory to mention the fssai number on the receipts, invoices, cash memos, and bills. If not mentioned, it will indicate non-compliance or non-registration/ licensing by the food business. This order will come into force from October 1st, 2021.
Advertising Standards Council of India issues guidelines for Influencer’s Advertisements on Digital Media.
The Indian Advertising Standards Council (ASCI) released the final guidelines on influencers’ media advertising. The guidelines will apply to advertisements issued on or after 14th June 2021. The guidelines require that the influencers’ account should carry a disclosure label and clearly identify it as an advertisement.
Ministry of Information and Broadcasting releases Cable Television Networks (Amendment) Rules, 2021.
The Ministry of Information and Broadcasting has notified the Cable Television Networks (Amendment) Rules, 2021. The broadcasters need to adhere to the “Programme code” and “Advertising code”, failing which the transmission or re-transmission of any such channel or programme will be prohibited.
Compliance to the amendment to license conditions on National Security Directive on the Telecommunication Sector (NSDTS) -Action to be taken by Licensees.
All ISPs (Internet Service Providers) are required to submit the Authorization letter for appointment of a Nodal Officer for the portal developed by the Designated Authority i.e., National Cyber Security Coordinator.
Prasanta Kumar Sahu, Partner

Rajan Dubey, Associate Partner

Y Rashmi Vinod, Consultant

S Sangeetha, Consultant

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