Dec 202021

Whereas the Government of National Capital Territory of Delhi had last revised the minimum rates of wages in Schedule Employments under the Minimum Wages 12(142)/02/MW/VII/3636 dated 22/10/2019. And whereas, in the abovementioned notification, it was stipulated that the Dearness Allowance will be payable on the basis of six monthly average index numbers of January to June and July to December, on 1s April and 1 October respectively.

The following revised rates of minimum wages shall be applicable in respect of unskilled, semiskilled, and skilled categories in all schedules employment:-

The following rates of minimum wages shall be applicable in respect of Clerical and Supervisory Staff in all Scheduled employments:


DOWNLOAD: Delhi-minimum-wages-1 


Dec 162021

The Government of Odisha vides notification No.5639/LC, has released the Minimum Wages effective from 1st October 2021 for the State of Odisha.

Download the-odisha-minimum-wages-notification-1st-october-2021


Dec 132021

The Tripura Labour Department on December 04, 2021, has decided to revise the Variable Dearness Allowance (VDA) for different categories of workers engaged in the employment of shops and establishments in Tripura and shall be payable with effect from October 01, 2021.

Whereas, the total minimum wages per month for the following categories of workers are:

• Unskilled: Rs 6,314 per month
• Semi-skilled: Rs. 6,927 per month
• Skilled: Rs. 7,747 per month

The overtime rate shall be double the ordinary rate of minimum wages.



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Dec 092021

ESIC vide circular No. T-11/13/56/02/2020 Rev.II has acknowledged to all regional and sub-regional offices regarding the judgment of the Hon’ble Supreme Court of India that payment of conveyance allowance as per the present case does not fall under the definition of term “wages” which means “all remuneration paid or payable in cash to an employee if the terms of the contract of employment, express or implied, were fulfilled and includes [any payment to an employee in respect of any period of authorized leave, lock-out, a strike which is not illegal or layoff and] other additional remuneration if any, [paid at intervals not exceeding two months], but does not include

(a) any contribution paid by the employer to any pension fund or provident fund, or under this Act ;

(b) any traveling allowance or the value of any traveling concession ;

(c) any sum paid to the person employed to defray special expenses entailed on him by the nature of his employment; or

(d) any gratuity payable on discharge”.

Therefore, concluded that conveyance allowance shall not form part of the wages of the employees and the judgment hold good with effect from 8th March 2021. Please refer to the circular and enclosed judgment for more details.

Our Views

ESIC Circular: Honorable Supreme Court Decision on Conveyance in ESIC v/s Texmo Industries

The Circular issued by the ESI Corporation, which is attached along with is contradictory. They have made Conveyance Exempt from the 8th of March 2021, which is the date of the Supreme Court Order. The Supreme Court cannot amend the law but can throw clarity on the law and therefore the clarity comes in effect from the time the ESI Act, 1948 (As amended) was enacted.

Conveyance is not a wage that has been determined by the Honorable Supreme Court and this position is now accepted by the ESI Corporation.

Now, the establishment is left with 2 options.

Option 1

Exempt Conveyance as a wage, this will lower the contribution of the existing employees but also bring fresh employees, whose gross including conveyance was higher than Rs. 21000.00, into the coverage of the ESIC as their gross after deduction of conveyance may be less than Rs. 21000.00. This will be an expensive proposition for the employer.

Option 2

Merge Conveyance with Special allowance or Supplementary Allowance or any other allowance being paid monthly. Delete the word Conveyance from the nomenclature. This will maintain the status quo. There will be no change in the contribution values and no new employee will fall under coverage.

Our recommendation is to proceed with Option 2.

ESI-Conv-Allowance-Circular.pdf-1   DOWNLOAD



Dec 062021

The Labour Department of Delhi on 15 November 2021 has published the Delhi Shops and Establishments (Amendment) Rules, 2021, through which the application for registration of establishment and the manner of notifying changes shall be made online.

As per the amendment under rule 3, the occupier of the establishment, within 90 days of the commencement of work of his establishment shall apply for the registration under the Act, online on the Shop and Establishment Portal of Labour Department.

On submission of application online on the Shop & Establishment portal of Labour Department, Government of NCT of Delhi, the registration certificate shall be generated online in Form C under rule 4.

Further, the occupier shall notify any change in respect of any information under sub-section (1) of section 5 of the Act within 30 days after such change has taken place, online, on the Shop & Establishment Portal of Labour Department, Government of National Capital Territory of Delhi.

Schedule- I and Schedule- II which specify “under rule 3 & 5” & “under rule 6“respectively, have been omitted.

• Form G which specifies “REGISTER OF WAGES / DEDUCTIONS / OVERTIME/ ADVANCES”, has been substituted.

• Form H & I “Register of Employment and Remuneration of Employees” & “Register of Leave”, has been omitted.


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Dec 012021

Due dates for the Month of December 2021
– TDS Payment for November.
– Return of authorities deducting tax at source – GSTR 7 for November.
– Details of supplies effected through e-commerce operator and the amount of tax collected – GSTR 8 for November.
– Details of outward supplies of taxable goods and/or services effected – GSTR 1 for November.
– Return for Input Service Distributor – GSTR 6 for November.
Providend Fund
– PF Payment for November.
– ESIC Payment for
– Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of the amount of tax – GSTR 3B for November.
– Return for Non-Resident foreign taxable person – GSTR 5 for November.
– GSTR 3B for November if turnover below Rs. 5 Crore for Gujrat, Madhya Pradesh, Chattisgarh, Maharashtra, Telangana. Andhra Pradesh, Karnataka, Goa, Kerala, Tamil Nadu, Puducherry, Dadra & Nagar Haveli.
– GSTR 3B for November if turnover below Rs. 5 Crore for the Rest of India.
– Details of Inward Supplies to be furnished by a person having UIN and claiming refund – GSR 11 for November
– Monthly Return for Tax Liability of Rs. 100,000 & above.
– Annual Performance Report – in Form ODI Part II by an Indian Party/Resident Individual/having made Overseas Direct Investment JV/WOS for Previous Financial Year.
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