Newsletter - Avantis Softech LLP · AVANTIS WEEKLY NEWSLETTER | ISSUE 1 OF NOVEMBER 2017 2 ©Avantis Softech LLP ... CDSCO issues clarification for dealing with imported consignments

AVANTIS WEEKLY NEWSLETTER | ISSUE 1 OF NOVEMBER 2017 1

©Avantis Softech LLP

Weekly

Newsletter

November 3, 2017

Table of Contents

Finance .................................................................................................................................................................................................................... 5

CBDT extends due date for filing Income Tax Returns and Tax Audit Reports

Income-tax (Twenty-fourth Amendment) Rules, 2017

Central Goods and Services Tax (Eleventh Amendment) Rules, 2017

CBEC extends Last Date of filing GSTR-2 and GSTR-3

CBEC further extends the Due Date for submission of Form GST-ITC-01

CBEC extends the Due Date for submission of Details in Form GST-ITC-04

Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised

in FORM GST CMP-03

Extension of time limit for submitting application in FORM GST REG-26

Extension of time limit for submitting the Declaration in FORM GST TRAN-1 under Rule 117 of the CGST Rules, 2017

Extension of time limit for submitting the Revised Declaration in FORM GST TRAN-1 under Rule 120A of the CGST Rules, 2017

CBEC notifications for Customs Duty on Textile Products and Specified Fabrics

CBEC modifies Tariff Value for Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver

CBEC notifies Exchange Rate of Foreign Currency Relating to Imported and Export Goods

Regulatory.............................................................................................................................................................................................................. 9

RBI introduces Legal Entity Identifier for Large Corporate Borrowers

Direction regarding exemption from FSSAI Clearance in case of Import of Raw Cashew Nuts

Food Safety Inspection Checklists published on FSSAI’s Website

Food Safety and Standards (Licensing and Registration of Food Businesses) First Amendment Regulations, 2017



The Insurance Regulatory and Development Authority of India (Payment of commission or remuneration or reward to insurance agents and

insurance intermediaries) (Second Amendment) Regulations, 2017

IRDAI allows Indemnity Based Health Insurance Products to be sold through Point of Sale

IRDAI launches portal for Motor Insurance Service Provider

Central Government launches MSME Delayed Payment Portal – MSME Samadhaan

NPPA displays Draft Version of Proposed Price Calculation Sheets for 03 proposed revised/notified ceiling price/retail prices

CDSCO issues clarification for dealing with imported consignments of Medical Devices & lVDs held at the Port offices

CDSCO classifies Medical Devices and In Vitro Diagnostic Medical Devices under the provisions of the Medical Devices Rules, 2017

Services in the Transport (other than Railways) for the Carriage of passengers or goods (by land or water) to be a Public Utility Service

Ministry of Civil Aviation notifies the Aircraft (Eleventh Amendment) Rules, 2017

Human Resource ................................................................................................................................................................................................. 13

Draft Contract Labour (Regulation and Abolition) Central (Amendment) Rules, 2017

Draft Inter-State Migrant Workmen (Regulation of Employment and Conditions of Service) Central (Amendment) Rules, 2017

Draft Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Central (Amendment) Rules, 2017

Draft Rationalisation of Forms and Reports under Certain Labour Laws (Amendment) Rules, 2017

Ministry of Labour & Employment extends date of operations of NCLP Schemes

PFRDA takes a new initiative to increase pension coverage by increasing the incentives payable to Points of Presence (POPs), the principal

distributive points for NPS

PFRDA increases the maximum age limit for joining National Pension System

Environment and Health Safety (E.H.S.) .................................................................................................................................................... 15

Draft E- Waste (Management) Amendment Rules, 2017

Ministry of Health and Family Welfare notifies the Drugs and Cosmetics (Tenth Amendment) Rules, 2017

Ministry of Health and Family Welfare issues draft the Drugs and Cosmetics (........Amendment) Rules, 2017

Corporate ............................................................................................................................................................................................................... 16

MCA Circular for Relaxation of Additional Fees and Extension of last date for Filing of AOC-4 and AOC-4 (XBRL Non-IndAS)

MCA Dispenses Requirement of Separately Uploading of Forms 49A and 49B under Ease of Doing Business

Commercial ........................................................................................................................................................................................................... 16

Ministry of Road Transport and Highways notifies the Central Motor Vehicles (11th Amendment) Rules, 2017

Bihar ........................................................................................................................................................................................................................ 16

Bihar Goods and Services Tax (Ninth Amendment) Rules, 2017

Chhattisgarh ......................................................................................................................................................................................................... 17

Chhattisgarh Goods and Services Tax (Tenth Amendment) Rules, 2017



Goa........................................................................................................................................................................................................................... 18

Goa Government issues Risk Based Exemption from Inspection under various Labour Laws

Gujarat .................................................................................................................................................................................................................... 18

Gujarat Goods and Services Tax (Eleventh Amendment) Rules, 2017

Gujarat Government extends time limit for intimation of details of stock held on the date preceding the date from which the option for composition

levy is exercised in FORM GST CMP-03

Gujarat Government extends time limit for submitting application in FORM GST REG-26

Extension of time limit for submitting the Declaration in FORM GST TRAN-1 under Rule 117 of the Gujarat GST Rules, 2017

Extension of time limit for submitting the Revised Declaration in FORM GST TRAN-1 under Rule 120A of the Gujarat GST Rules, 2017

Gujarat Government extends Last Date of filing GSTR-2 and GSTR-3

Jharkhand ............................................................................................................................................................................................................. 20

Jharkhand Goods and Services Tax (Ninth Amendment) Rules, 2017

Madhya Pradesh ................................................................................................................................................................................................. 21

MP RERA notifies date for updation of the physical and financial details of the registered project for the first quarter ending December 31, 2017

Madhya Pradesh Government further amends Madhya Pradesh Goods and Services Tax Rules, 2017

Maharashtra ......................................................................................................................................................................................................... 21

Maharashtra Government extends the Due Date for submission of Details in Form GST-ITC-04

Maharashtra Government extends Last Date of filing GSTR-2 and GSTR-3

Odisha .................................................................................................................................................................................................................... 22

Odisha Goods and Services Tax (Ninth Amendment) Rules, 2017

Punjab ..................................................................................................................................................................................................................... 23

Punjab Labour Department launches online facility for filing of Annual returns under various labour laws

Rajasthan ............................................................................................................................................................................................................... 23

Rajasthan Government further extends the Due Date for submission of Form GST-ITC-01

Rajasthan Government extends time limit for intimation of details of stock held on the date preceding the date from which the option for

composition levy is exercised in FORM GST CMP-03

Rajasthan Government extends time limit for submitting application in FORM GST REG-26

Extension of time limit for submitting the Declaration in FORM GST TRAN-1 under Rule 117 of the Rajasthan GST Rules, 2017

Extension of time limit for submitting the Revised Declaration in FORM GST TRAN-1 under Rule 120A of the Rajasthan GST Rules, 2017



Tamil Nadu ........................................................................................................................................................................................................... 24

Tamil Nadu Goods and Services Tax (Sixth Amendment) Rules, 2017



Finance

CBDT extends due date for filing Income Tax Returns and Tax Audit Reports

On consideration of representations from various stakeholders for further extension of ‘due date’, being September 30, 2017 for those liable to file returns by September 30, 2017 and to facilitate ease of compliance by the taxpayers, the Central Board of Direct Taxes (CBDT) has further extended the ‘due-date’ for filing Income Tax Returns and various reports of audit prescribed under the Income-tax Act, 1961 pertaining to AY 2017-18 from October 31, 2017 to November 7, 2017 for all such taxpayers.

[Release ID: 173119]

URL: http://pib.nic.in/newsite/erelease.aspx?relid=173119

http://www.incometaxindia.gov.in/Lists/Press%20Releases/Attachments/664/Press-Release-CBDT-extends-due-date-for-filing-Tax%20Audit%20Reports-01-11-2017.pdf

Income-tax (Twenty-fourth Amendment) Rules, 2017

The Central Board of Direct Taxes (CBDT), on October 31, 2017, has made Twenty-fourth Amendment in the Income-tax Rules, 1962.

In the Income-tax Rules, 1962,

1. in Part II, after rule 10D, the following rules shall be

inserted, namely:-

Rule 10DA: Information and documents to be kept

and maintained under proviso to sub-section (1) of

section 92D and to be furnished in terms of sub-

section (4) of section 92D.

Rule 10DB: Furnishing of Report in respect of an

International Group.

2. in Appendix II, after Form No. 3CEA, the following

forms shall be inserted, namely:-

FORM NO. 3CEAA: Master File - Report to be

furnished under sub-section (4) of section 92D of

the Income-tax Act, 1961

FORM NO. 3CEAB: Intimation by a designated

constituent entity, resident in India, of an

international group, for the purposes of sub-

section (4) of section 92D of the Income-tax Act,

1961

FORM NO. 3CEAC: Intimation by a constituent

entity, resident in India, of an international group,

the parent entity of which is not resident in India,

for the purposes of sub-section (1) of section 286 of

the Income-tax Act, 1961

FORM NO. 3CEAD: Country-By-Country Report

FORM NO. 3CEAE: Intimation on behalf of the

international group for the purposes of the proviso

to sub-section (4) of section 286 of the Income-tax

Act, 1961

[S.O. 3497(E)]

URL: http://www.egazette.nic.in/WriteReadData/2017/179929.pdf

Central Goods and Services Tax (Eleventh Amendment) Rules, 2017

The Central Government, on October 28, 2017, has made the Central Goods and Services Tax (Eleventh Amendment) Rules, 2017 to further amend the Central Goods and Services Tax Rules, 2017.

In the Central Goods and Services Tax Rules, 2017, –

(i) in Rule 24(4), for the words, figures and letters “on

or before 31st October, 2017”, the words, figures

and letters “on or before 31st December, 2017”

shall be substituted. Rule 24(4), stated that every

person registered under any of the existing laws,

who is not liable to be registered under the CGST

Act may submit an application electronically in

FORM GST REG-29. FORM GST REG-29 was to be

on or before 31st October, 2017 which has now

been amended till 31st December, 2017.

(ii) Rule 45(3) stated that the details of challans in

respect of goods dispatched to a job worker or

received from a job worker or sent from one job

worker to another during a quarter shall be

included in FORM GST ITC-04 furnished for that

period on or before the twenty-fifth day of the

month succeeding the said quarter. Now, in Rule

45(3), after the words “succeeding the said

quarter”, the words “or within such further period

as may be extended by the Commissioner by a

notification in this behalf: Provided that any

extension of the time limit notified by the

Commissioner of State tax or the Commissioner of

http://pib.nic.in/newsite/erelease.aspx?relid=173119




http://www.egazette.nic.in/WriteReadData/2017/179929.pdf



Union territory tax shall be deemed to be notified

by the Commissioner.” shall be inserted.

(iii) in Rule 96(2), dealing with the refund of integrated

tax paid on goods exported out of India, the

following provisos shall be inserted, namely:-

“Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.”;

(iv) in Rule 96A(2), dealing with refund of integrated

tax paid on export of goods or services under bond

or Letter of Undertaking, the following provisos

shall be inserted, namely:-

“Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.”

[Notification No. 51/2017 – Central Tax]

URL: http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-51-central-tax-english.pdf


CBEC extends Last Date of filing GSTR-2 and GSTR-3

The Central Board of Excise and Customs (CBEC) on October 30, 2017, has extended the last date of filing FORM GSTR-2 (Details of inward supplies of goods or services) and GSTR-3 (Monthly return) for the month of July, 2017 under the Central Goods and Services Tax Act, 2017 by making amendments in the Notification Number 30/2017-Central Tax, dated September 11, 2017.

The extended last dates are as follows:

Details / Return For the month

Time period for furnishing of

Details / Return

Details of inward supplies of goods or services in FORM GSTR-2

July, 2017 Up to November 30, 2017

Monthly return in FORM GSTR-3

July, 2017 Up to December 11, 2017

Read Notification No. 30/2017 – Central Tax at http://www.cbec.gov.in/resources//htdocs-cbec/gst/Ntfn_30_2017E.pdf

[Notification No. 54 /2017 – Central Tax]


CBEC further extends the Due Date for submission of Form GST-ITC-01

The Central Government has further extended the due date of filing declaration, in FORM GST ITC-01 by making amendments in Notification Number 44/2017-Central Tax, dated October 13, 2017.

Now, the due date for making a declaration, in FORM GST ITC-01, by the registered persons, who have become eligible during the months of July, 2017, August, 2017 and September, 2017, to the effect that they are eligible to avail the input tax credit under Section 18(1) of the Central Goods and Services Tax Act, 2017 has been extended till November 30, 2017.

Read Notification No. 44/2017 – Central Tax at http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-44-cgst-english.pdf



CBEC extends the Due Date for submission of Details in Form GST-ITC-04

The Commissioner, with the approval of the Central Board of Excise and Customs (CBEC), has extended the time limit for making the declaration in FORM GST ITC-04, in respect of

http://www.cbec.gov.in/resources/htdocs-cbec/gst/notfctn-51-central-tax-english.pdf



http://www.cbec.gov.in/resources/htdocs-cbec/gst/Ntfn_30_2017E.pdf

http://www.cbec.gov.in/resources/htdocs-cbec/gst/Ntfn_30_2017E.pdf



http://www.cbec.gov.in/resources/htdocs-cbec/gst/notfctn-44-cgst-english.pdf

http://www.cbec.gov.in/resources/htdocs-cbec/gst/notfctn-44-cgst-english.pdf





goods dispatched to a job worker or received from a job worker or sent from one job worker to another, during the quarter July to September, 2017, till November 30, 2017.



Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03

On the recommendations of the Council, and in supersession of Order No. 04/2017-GST dated September 29, 2017, the period for intimation of details of stock held on the date preceding the date from which the option to pay tax under Section 10 of Central Goods and Services Tax Rules, 2017, that is composition levy, is exercised in FORM GST CMP-03 is extended till November 30, 2017.

Read Order No. 04/2017-GST at http://www.cbec.gov.in/resources//htdocs-cbec/gst/order4-cgst.pdf

[Order No. 05/2017-GST]

URL: http://www.cbec.gov.in/resources//htdocs-cbec/gst/order5-cgst.pdf

Extension of time limit for submitting application in FORM GST REG-26

The Commissioner, on the recommendations of the Council, has extended the period for submitting electronically the application in the FORM GST REG- 26 till December 31, 2017.

FORM GST REG- 26 is an application for Enrolment of Existing Taxpayer under Rule 24 of the Central Goods and Services Tax Rules, 2017.



Extension of time limit for submitting the Declaration in FORM GST TRAN-1 under Rule 117 of the CGST Rules, 2017

In supersession of Order No. 03/2017-GST dated September 21, 2017, the Commissioner, on the recommendations of the

Council, has extended the period for submitting the declaration in FORM GST TRAN-1 under Rule 117 of the Central Goods and Services Tax Rules, 2017 till November 30, 2017.

FORM GST TRAN-1 is Transitional ITC / Stock Statement to carry forward the tax or duty credit under any existing law or on goods held in stock under Rule 117 of the Central Goods and Services Tax Rules, 2017.

Read Order No. 03/2017-GST at http://www.cbec.gov.in/htdocs-cbec/gst/order3-cgst.pdf

[Order No.07/2017-GST]


Extension of time limit for submitting the Revised Declaration in FORM GST TRAN-1 under Rule 120A of the CGST Rules, 2017

In supersession of Order No. 02/2017-GST dated September 18, 2017, the Commissioner, on the recommendations of the Council, has extended the period for submitting the declaration in FORM GST TRAN-1 under Rule 120A of the Central Goods and Services Tax Rules, 2017 till November 30, 2017.

Under Rules 120A of the Central Goods and Services Tax Rules, 2017, every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in Rule 117, Rule 118, Rule 119 and Rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf.



CBEC notifications for Customs Duty on Textile Products and Specified Fabrics

The Central Government, on being satisfied that it is necessary in the public interest so to do, vide three Notifications passed on October 27, 2017, has:

increased the tariff rate on textile products in chapters

50 to 63 in the First Schedule to the Customs tariff Act,

1975,

amended Notification No. 14/2006-customs dated 1st

march 2006, to prescribe effective rate of duty on

specified fabrics,



http://www.cbec.gov.in/resources/htdocs-cbec/gst/order4-cgst.pdf






http://www.cbec.gov.in/htdocs-cbec/gst/order3-cgst.pdf

http://www.cbec.gov.in/htdocs-cbec/gst/order3-cgst.pdf







exempted the goods under Chapters 50 to 63, when

imported into India, from so much of the duty of

customs leviable thereon under the said First Schedule

as is in excess of the amount calculated at the rate

specified in the corresponding entry in the Table given

in Notification No. 82/2017–Customs.

[Notification No. 80/2017–Customs] [Notification No. 81/2017–Customs] [Notification No. 82/2017–Customs]

URL: http://www.cbec.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2017/cs-tarr2017/cs80-2017.pdf

http://www.cbec.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2017/cs-tarr2017/cs81-2017.pdf

http://www.cbec.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2017/cs-tarr2017/cs82-2017.pdf

CBEC modifies Tariff Value for Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver

The Central Board of Excise and Customs (CBEC) on October 31, 2017 has amended the tariff notification in respect of fixation of tariff value of the following goods:

Crude Palm Oil

RBD Palm Oil

Others – Palm Oil

Crude Palmolein

RBD Palmolein

Others – Palmolein

Crude Soya Bean Oil

Brass Scrap (all grades)

Poppy seeds

Gold, in any form, in respect of which the benefit of

entries at serial number 321 and 323 of the Notification

No. 12/2012-Customsdated March 17, 2012 is availed

Silver, in any form, in respect of which the benefit of

entries at serial number 322 and 324 of the Notification

No. 12/2012-Customs dated March 17, 2012 is availed

Areca nuts

The Tables 1, 2and 3 provided in the notification will be substituted for the existing tables in its parent notification. These tables contain the details about chapter headings, descriptions of goods and tariff value.

[Notification No. 101/2017-CUSTOMS (N.T.)]

URL: http://www.cbec.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2017/cs-nt2017/csnt101-2017.pdf

CBEC notifies Exchange Rate of Foreign Currency Relating to Imported and Export Goods

In accordance with Section 14 of the Customs Act, 1962, the Central Board of Excise and Customs releases Exchange Rate Notification for valuation of goods for purposes of assessment under the said Act. In international trade, the value of goods is determined by converting the foreign currency into INR using the customs exchange rate. This is the deemed value of goods on which a duty of customs will be chargeable.

The Central Board of Excise and Customs (CBEC) on November 2, 2017 has issued an exchange rate notification giving the rate of exchange of conversion of the below mentioned foreign currencies in Indian rupees which shall be effective from November 3, 2017:

Australian Dollar

Bahrain Dinar

Canadian Dollar

Chinese Yuan

Danish Kroner

EURO

Hong Kong Dollar

Kuwait Dinar

New Zealand Dollar

Norwegian Kroner

Pound Sterling

Qatari Riyal

Saudi Arabian Riyal

Singapore Dollar

South African Rand

Swedish Kroner

Swiss Franc

UAE Dirham

US Dollar

Japanese Yen

Kenya Shilling

[Notification No.103/2017 - Customs (N.T.)]

URL: http://www.cbec.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2017/cs-nt2017/csnt103-2017.pdf

http://www.cbec.gov.in/resources/htdocs-cbec/customs/cs-act/notifications/notfns-2017/cs-tarr2017/cs80-2017.pdf







http://www.cbec.gov.in/resources/htdocs-cbec/customs/cs-act/notifications/notfns-2017/cs-nt2017/csnt101-2017.pdf








Regulatory

RBI introduces Legal Entity Identifier for Large Corporate Borrowers

The Reserve Bank of India (RBI) vide notification dated November 02, 2017 has introduced a new Legal Entity Identifier (LEI) for large corporate borrowers. The Legal Entity Identifier (LEI) code is conceived as a key measure to improve the quality and accuracy of financial data systems for better risk management post the Global Financial Crisis. LEI is a 20-digit unique code to identify parties to financial transactions worldwide.

It has been decided that all the banks are required to make mandatory for corporate borrowers having aggregate fund-based and non-fund based exposure of Rs. 5 crore and above to obtain Legal Entity Identifier (LEI) registration and capture the same in the Central Repository of Information on Large Credits (CRILC). This will facilitate assessment of aggregate borrowing by corporate groups, and monitoring of the financial profile of an entity/group. This requirement will be implemented in a calibrated, but time-bound manner.

Borrowers who do not obtain LEI as per the schedule are not to be granted renewal / enhancement of credit facilities. A separate roadmap for borrowers having exposure between Rs. 5 crore and up to Rs. 50 crore would be issued in due course. Banks should encourage large borrowers to obtain LEI for their parent entity as well as all subsidiaries and associates.

Schedule for implementation of LEI:

Total Exposure to SCBs To be completed by

Rs. 1000 crore and above Mar 31, 2018

Between Rs. 500 crore and Rs. 1000 crore

Jun 30, 2018


Mar 31, 2019


Dec 31, 2019

[RBI/2017-18/82 DBR.No.BP.BC.92/21.04.048/2017-18]

URL: https://rbidocs.rbi.org.in/rdocs/notification/PDFs/NOTI827FB2CBDDD52D4E2C941681CE92E5678C.PDF

Direction regarding exemption from FSSAI Clearance in case of Import of Raw Cashew Nuts

The Food Safety and Standards Authority of India (FSSAI) has observed that a lot of raw cashew nut import consignments are referred by Customs to FSSAI for clearances since the raw cashew nut has been listed under Chapter 8 having ITC HS Code-08013101. As raw cashew nut is directly not an edible item and used by the cashew processing units as raw material, hence, until the standards of raw cashew nut are framed, FSSAI need not detain import consignments, which only have a Plant Quarantine angle. However, FSSAI will instead inspect processing units.

[File No. 1-1610/ FSSAI/Imports/2017- Part 3]

URL: http://www.fssai.gov.in/home

Food Safety Inspection Checklists published on FSSAI’s Website

The Food Safety and Standards Authority of India (FSSAI) has developed inspection checklist for facilitating Food Safety Officers to efficiently inspect the Food Business Operators (FBOs). The inspection checklists are used to identify the level of compliance with each requirement that is set out in the regulation. These inspection checklists are based on revised Schedule 4 of Food Safety & Standards (Licensing & Registration of Food Businesses) Regulation, 2011 and have been developed for following sectors:

General Manufacturing

Milk Processing

Meat Processing

Slaughter house

Catering

Retail

Transport

Storage & warehouse

The inspection checklist has been divided into five major sections namely:

1. Design and facilities

2. Control of Operation

3. Maintenance and sanitation

4. Personal Hygiene

5. Training and complaint handling

The Food Safety Officer will inspect the facility of the FBO according to the requirements as laid down in the inspection checklist and accordingly will mark the finding as compliance, non-compliance, partial compliance and Not applicable/Not observed.

https://rbidocs.rbi.org.in/rdocs/notification/PDFs/NOTI827FB2CBDDD52D4E2C941681CE92E5678C.PDF

https://rbidocs.rbi.org.in/rdocs/notification/PDFs/NOTI827FB2CBDDD52D4E2C941681CE92E5678C.PDF

http://www.fssai.gov.in/home



Food Business Operators can refer to these checklists for better compliance of Food Safety & Standards (Licensing & Registration of Food Businesses) Regulation, 2011

URL: http://www.fssai.gov.in/home/compliance/FOOD-SAFETY-INSPECTION-CHECKLISTS-.html

Food Safety and Standards (Licensing and Registration of Food Businesses) First Amendment Regulations, 2017

The Food Safety and Standards Authority of India (FSSAI) had published the draft of the Food Safety and Standards (Licensing and Registration of Food Businesses) Amendment Regulations, 2017, vide notification of the number F. No. Stds/O&F/Notification(6)/FSSAI-2017, dated March 23, 2017 in the Gazette of India, inviting objections and suggestions from the persons likely to be affected thereby before the expiry of the period of thirty days from the date on which the copies of the Official Gazette in which this notification is published are made available to the public.

Objections and suggestions received from the public in respect of the said draft regulations have been considered by the FSSAI and therefore, the Authority has made the Food Safety and Standards (Licensing and Registration of Food Businesses) First Amendment Regulations, 2017.

In the Food Safety and Standards (Licensing and Registration of Food Businesses) Regulations, 2011, in Schedule 4, in Part-V, in Paragraph VI (7) relating to Fried Foods, in Clause (4) , the following word and figure shall be inserted, namely:

“However, vegetable oil having developed Total Polar Compound more than 25% shall not be used.”

These regulations shall come into force on July 1, 2018.

[F. No. Stds/O&F/Notification(6)/FSSAI-2017]


The Insurance Regulatory and Development Authority of India (Payment of commission or remuneration or reward to insurance agents and insurance intermediaries) (Second Amendment) Regulations, 2017

The Insurance Regulatory and Development Authority of India (IRDAI) have further amended Insurance Regulatory and Development Authority of India (Payment of commission or remuneration or reward to insurance agents and insurance intermediaries) Regulations, 2016. Vide this amendment Reg.

5(c) of schedule-IV is substituted which reads as the maximum commission or remuneration as a percentage of premium that is allowed for general insurance (motor) is as under-

1. Certificate of registration – 1st to 3rd year:

Other than 2-wheeler-15% (OD portion) + (Nil

- TP portion)

2-wheeler- 17.5% (OD portion) + (Nil - TP

portion)

2. Certificate of registration – 4th year onwards:

Other than 2-wheeler-15% (OD portion) +

2.5% (TP portion)

2-wheeler-17.5% (OD portion) + 2.5% (TP

portion)

[F. No. IRDAI/Reg/9/146/2017]

URL: https://www.irdai.gov.in/ADMINCMS/cms/whatsNew_Layout.aspx?page=PageNo3305&flag=1

IRDAI allows Indemnity Based Health Insurance Products to be sold through Point of Sale

The Insurance Regulatory and Development Authority of India (IRDAI) on requests from many insurers to allow indemnity based health insurance products to be sold through Point of Sale (POS) has decided to allow individual indemnity based health insurance products to be solicited through PoS channel with the following conditions:-

i. The indemnity based health insurance products may be

offered to only individual policyholders excluding

groups and government scheme.

ii. Rs.5 lacs per life/individual will be the maximum sum

insured

iii. Number of such products that can be filed as POS

product is capped at 3 (three) per insurance

company

iv. Since Health indemnity products follow a different

process than health benefit products, which were

hitherto included in the POS channel, the POS may be

educated about the process involved in preferring

claims, particularly the cashless claims who in turn shall

educate the holder of indemnity based health

insurance product.

[IRDA/INT/CIR/PSP/239/2017]


http://www.fssai.gov.in/home/compliance/FOOD-SAFETY-INSPECTION-CHECKLISTS-.html

http://www.fssai.gov.in/home/compliance/FOOD-SAFETY-INSPECTION-CHECKLISTS-.html


https://www.irdai.gov.in/ADMINCMS/cms/whatsNew_Layout.aspx?page=PageNo3305&flag=1






IRDAI launches portal for Motor Insurance Service Provider

Insurance Regulatory and Development Authority of India (IRDAI) vide press release dated November 01, 2017 has launched new portal for Motor Insurance Service Provider (MISP). All General Insurers and Insurance Intermediaries are required to upload details of MISPs to be appointed by them and the designated persons and sales persons thereof to Insurance Information Bureau of India (IB) in the formats to be shared with these entities. Data upload of MISPs etc. would be enabled on IIB's Portal commencing November 01, 2017.

The web link for MISP is https://misp.iib.gov.in/MISPLogin.aspx and the data formats for web upload, user guide and other details are available in a downloadable format from the web link.

Insurers and Insurance Intermediaries may e-mail their request for creation of secure login credentials etc. to Shri Srikanth Pokkuluri (Head-IT) [[email protected], 8008947272] and Shri Srinivas Sankar Sethi (Project manager) [[email protected], 9032723168] of IIB.

The Portal shall be available for upload of details from November 01, 2017

[IRDA/ INT/ MISP/ CIR/ 0245 /11/ 2017]


Central Government launches MSME Delayed Payment Portal – MSME Samadhaan

Central Government vide press release dated October 30, 2017 has launched MSME Delayed Payment Portal – MSME Samadhaan (http://msefc.msme.gov.in), empowering micro and small entrepreneurs across the country to directly register their cases relating to delayed payments by Central Ministries/Departments/CPSEs/State Governments.

The Micro, Small and Medium Enterprise Development (MSMED) Act, 2006 contains provisions to deal with cases of delayed payment to Micro and Small Enterprises (MSEs). As per the provisions, the buyer is liable to pay compound interest with monthly rests to the supplier on the amount at three times of the bank rate notified by Reserve Bank in case he does not make payment to the supplier for the supplies of goods or services within 45 days of the day of acceptance of the goods/service or the deemed day of acceptance.

The Portal will give information about the pending payment of MSEs with individual CPSEs / Central Ministries, State Governments, etc. The CEO of PSEs and the Secretary of the

Ministries concerned will also be able to monitor the cases of delayed payment under their jurisdiction and issue necessary instructions to resolve the issues.


URL: http://pib.gov.in/newsite/erelease.aspx

NPPA displays Draft Version of Proposed Price Calculation Sheets for 03 proposed revised/notified ceiling price/retail prices

National Pharmaceutical Pricing Authority (NPPA) vide office memorandum dated October 26, 2017 has displayed draft 03 calculation sheets of Proposed Ceiling Prices/Retail Prices based on Pharma Trac data are uploaded on the website.

All the companies aggrieved by NPPA’s proposed price fixation, may make representation against the proposed ceiling price/retail price by submitting documents/information of Price to Retailer (PTR) and Moving Annual Turnover (MAT) data along with supporting documents like copies of sample invoices to retailer with name, designation, mobile no., signature & seal of the authorized officer of the company along with the copies of supporting Form-V/IPDMS, within 10 working days to NPPA in order to take necessary action in this regard.

[No. 8(35)/2016/D.P/ (NPPA)-D.V II]

URL: http://www.nppaindia.nic.in/order/draft-prposed-working-sheet-26-10-17.pdf

CDSCO issues clarification for dealing with imported consignments of Medical Devices & lVDs held at the Port offices

Central Drugs Standard Control Organization (CDSCO) vide office memorandum dated October 31, 2017 has issued clarification on dealing with imported consignments of Medical Devices & lVDs held at the Port offices;

1) due to slight confusions in the name of the product vis-

a-vis name in Registration Certificate/Import Licence,

2) due to in-process applications, during change in

constitution because of mergers/acquisition etc.,

3) due to varying shelf-life issues in multi-components.

It has been brought to the notice that despite holding the valid Registration Certificate and Import Licenses by the Importers, some of the Medical devices and Diagnostics consignments are being withheld at the various Port offices by the office of ADC (I)

https://misp.iib.gov.in/MISPLogin.aspx

mailto:[email protected]




http://msefc.msme.gov.in/

http://pib.gov.in/newsite/erelease.aspx

http://www.nppaindia.nic.in/order/draft-prposed-working-sheet-26-10-17.pdf

http://www.nppaindia.nic.in/order/draft-prposed-working-sheet-26-10-17.pdf



1) due to slight confusions in the name of the product

vis-a-vis name in Registration Certificate/Import

Licence,

2) due to in-process applications, during change in

constitution because of mergers/acquisition etc.,

3) due to varying shelf-life issues in multi-

components kits, which is creating hurdles for

importers, regulators and other stakeholders.

Therefore, in such cases of confusions in names of products, it is to clarify that if the Authorized Person of the importing firm furnishes the undertaking to office of ADC (I) at port that the imported product are the registered ones only, despite the apparent differences (to be described), then such consignment shall be released and the copy of undertakings, bill of entries, Registration Certificate and Import Licenses shall be forwarded to CDSCO (HQ) through a separate email undertakingmd@gmai|.com.

Further, in case of change in constitution due to merger/ acquisition etc. for existing Registration Certificate/Import Licenses, if the Courts or Competent Authority have endorsed the change, it may be accepted by the 0/0 ADC (I) at ports, if the Importers have applied for such changes in Registration Certificate/import Licenses within 90 days & their consignments shall be released accordingly based on existing valid Registration Certificate/ Import Licenses, as per rule, based on such proofs & undertaking of their application for change to CDSCO, HQ. Further, in multi-component kits, the assigned shelf life as per Form 10 or claim of products can vary due to multi-component, in such cases, the component/reagent etc. having lowest expiry date shall be considered for calculation of shelf life or residual shelf life.

[File No. 29lMisc./03l2017-DC (285)]

URL: http://www.cdsco.nic.in/writereaddata/OM%20Port%20Offices.pdf

CDSCO classifies Medical Devices and In Vitro Diagnostic Medical Devices under the provisions of the Medical Devices Rules, 2017

Central Drugs Standard Control Organization (CDSCO) vide notice dated November 01, 2017has classified the medical devices and in vitro diagnostic medical devices, based on the intended use of the device, risk associated with the device and other parameters specified in the First Schedule. List of medical devices and in vitro diagnostic medical devices placed at Annexure-I is subject to the followings:

1. General intended use given against each of the devices

is for guidance to the applicants intends to furnish

application of import or manufacture of medical

devices under the provisions of Medical Devices Rules,

2017. However, a device may have specific intended

use as specified by its manufacturer.

2. The component and accessories to a medical device or

companion in vitro diagnostic medical devices has been

classified separately.

3. It is also recognised that some of the medical devices or

in vitro diagnostic medical devices may have dual use

and they may be classified accordingly.

4. This list is dynamic and is subject to revision from time

to time under the provisions of the Medical Devices

Rules, 2017.

[File No: 29/Misc.l3/2017-DC(292)]

URL: http://www.cdsco.nic.in/writereaddata/Classification%20wise%20list%20of%20MD%20and%20IVDs17.pdf

Services in the Transport (other than Railways) for the Carriage of passengers or goods (by land or water) to be a Public Utility Service

The Central Government, in public interest, has made the services in the services in the Transport (other than Railways) for the Carriage of passengers or goods (by land or water) which is covered by item 1 of the First Schedule to the Industrial Disputes Act, 1947 has been declared to be a Public Utility Service for the purpose of the said Act for a period of six months with effect from October 27, 2017.

[S.O. 3453(E)]


Ministry of Civil Aviation notifies the Aircraft (Eleventh Amendment) Rules, 2017

Ministry of Civil Aviation vide notification dated November 01, 2017 has notified the Aircraft (Eleventh Amendment) Rules, 2017. Vide this amendment-

New definition of Amateur-built aircraft is inserted

which means an aircraft with all up weight not

exceeding 1500 kilograms, the major portion of which

has been fabricated and assembled by person or

persons who undertook the construction project solely

for their own hobby, education or recreation.

mailto:undertakingmd@gmai%7C.com

http://www.cdsco.nic.in/writereaddata/OM%20Port%20Offices.pdf

http://www.cdsco.nic.in/writereaddata/OM%20Port%20Offices.pdf

http://www.cdsco.nic.in/writereaddata/Classification%20wise%20list%20of%20MD%20and%20IVDs17.pdf

http://www.cdsco.nic.in/writereaddata/Classification%20wise%20list%20of%20MD%20and%20IVDs17.pdf




New definition of “Gyroplane” is inserted which means

a rotorcraft whose rotors are not engine-driven, except

for initial starting, but are made to rotate by action of

the air when the rotorcraft is moving; and whose

means of propulsion, consisting usually of conventional

propellers, is independent of the rotor system

New Rule 15A is inserted which states that no remotely

piloted aircraft of all-up-weight more than 250 grams

shall be flown unless such aircraft has been allotted a

Unique Identification Number by the Director-General.

[G.S.R. 1358(E)]


Human Resource

Draft Contract Labour (Regulation and Abolition) Central (Amendment) Rules, 2017

Central Government vide notification dated October 27, 2017 has issued the draft amendment to the Contract Labour (Regulation and Abolition) Central Rules, 1971. Vide this amendment-

Rule 82 (1) has been substituted which reads as- Every

principal employer and contractor shall file a Unified

Annual Return online in Form XIV annexed to the

Rationalisation of Forms and Reports under Certain

Labour Laws Rules, 2017, on the Shram Suvidha Portal

of the Ministry of Labour and Employment on or

before the 1st day of February following the end of the

year to which it relates.

Rule 82 (2) has been substituted which states that

Every principal employer of a registered

establishment shall send annually a return in Form

XXV (in duplicate) so as to reach the Registering

Officer concerned not later than the 15th February

following the end of the year to which it relates shall

be omitted.

Form XXIV which relates to return to be sent by the

contractor to the licensing officer and Form XXV

annual returns of principal employer to be sent to the

registering officer shall be omitted.

The objections and suggestions, which may be received from any person with respect to the said draft rules before the expiry of and notice is hereby given that the said draft rules will be taken into consideration after the expiry of a period of 30 days

from the date on which the copies of the Official Gazette in which this notification is published. Objections or suggestions, if any, may be addressed to the Joint Secretary to the Government of India and Director General (Labour Welfare), Jaisalmer House, 26, Mansingh Road, New Delhi-110011.

[G.S.R. 1334(E)]


Draft Inter-State Migrant Workmen (Regulation of Employment and Conditions of Service) Central (Amendment) Rules, 2017

Central Government vide notification dated October 27, 2017 has issued draft amendment to the Inter-State Migrant Workmen (Regulation of Employment and Conditions of Service) Central Rules, 1980. Vide this amendment-

Rule 56 has been substituted which states that every

principal employer and contractor shall file a Unified

Annual Return online in Form XIV annexed to the

Rationalisation of Forms and Reports under Certain

Labour Laws Rules, 2017, on the Shram Suvidha Portal

of the Ministry of Labour and Employment on or before

the 1st day of February following the end of the year to

which it relates.

Form XXIII which relates to Return to be sent by the

Contractor to the Licensing Officer and Form XXIV

which relates to Annual return of principal Employer to

be sent to the Registering Officer shall be omitted

The objections and suggestions, which may be received from any person with respect to the said draft rules before the expiry of and notice is hereby given that the said draft rules will be taken into consideration after the expiry of a period of 30 days from the date on which the copies of the Official Gazette in which this notification is published. Objections or suggestions, if any, may be addressed to the Joint Secretary to the Government of India and Director General (Labour Welfare), Jaisalmer House, 26, Mansingh Road, New Delhi-110011.

[G.S.R.1335 (E)]







Draft Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Central (Amendment) Rules, 2017

Central Government vide notification dated October 27, 2017 has issued draft amendment to the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Central Rules, 1998. Vide this amendment-

Sub-rule (1) of rule 242 has been substituted which

reads as- Every employer of a registered establishment

shall file a Unified Annual Return online in Form XIV

annexed to the Rationalisation of Forms and Reports

under Certain Labour Laws Rules, 2017, on the Shram

Suvidha Portal of the Ministry of Labour and

Employment on or before the 1st day of February

following the end of the year to which it relates

Sub-rule (2) of rule 242 to Return of Employer to be

sent to the Registering Officer shall be omitted;

Form XXV which relates to Annual Return of Employer

to be sent to the Registering Officer shall be omitted.


[G.S.R.1336 (E)]


Draft Rationalisation of Forms and Reports under Certain Labour Laws (Amendment) Rules, 2017

Central Government vide notification dated October 27, 2017 has proposed to amend the Rationalisation of Forms and Reports under Certain Labour Laws Rules, 2017. Vide this draft amendment-

New sub-rule (3) in rule 2 has been inserted which reads

as- The central government may require any person to

file any Form specified in the Schedule annexed to

these rules mandatorily online on the Shram Suvidha

Portal of the Ministry of Labour and Employment for

the purposes of the aforesaid enactments and the rules

made thereunder.

Form XIII which relates to application for registration of

establishments employing contract labour/ migrant

workmen/ building workers has been amended.

Form XIV which related to unified annual return has

also been amended.


[G.S.R. 1333(E)]


Ministry of Labour & Employment extends date of operations of NCLP Schemes

Ministry of Labour & Employment vide office memorandum dated October 31, 2017 has decide to extend the date of operation of National Child Labour Project (NCLP) scheme with modifications till March 31, 2020.

[F.No. G-20013/1/2012-CL]

URL: http://www.labour.nic.in/sites/default/files/NCLP%20Modifications%20Extension%20till%2031March2020.pdf

PFRDA takes a new initiative to increase pension coverage by increasing the incentives payable to Points of Presence (POPs), the principal distributive points for NPS

Pension Fund Regulatory and Development Authority (PFRDA) vide press release dated October 27, 2017 has taken initiative to increase pension coverage in the country by introducing e-NPS, reducing minimum contribution levels, new investment instruments, aggressive life cycle funds etc.

PFRDA has now taken a further step in this direction by increasing the incentives payable to Points of Presence (POPs), the principal distributive points for National Pension System (NPS).A new incentive towards increasing persistency has been introduced under which POPs will receive an incentive of Rs. 50/- per account per annum for every account which continues to contribute a minimum of Rs 1000/- in a financial year.



http://www.labour.nic.in/sites/default/files/NCLP%20Modifications%20Extension%20till%2031March2020.pdf

http://www.labour.nic.in/sites/default/files/NCLP%20Modifications%20Extension%20till%2031March2020.pdf




URL: http://pib.gov.in/newsite/erelease.aspx

PFRDA increases the maximum age limit for joining National Pension System

Pension Fund Regulatory and Development Authority (PFRDA) vide circular dated November 01, 2017 has increased the maximum age limit joining National Pension System (NPS) from the present 60 years to 65 years. The subscriber joining the NPS after the age of 60 would be eligible to continue in the system up to the age of 70 years and during this period the subscriber may continue to contribute.

The subscriber joining NPS beyond the age of 60 years will have the same choice of the Pension Fund as well as the investment choice as is available under the NPS for subscribers joining NPS before the age of 60 years. The asset allocation as is applicable to the subscribers beyond the age of 55 years in the Life Cycle Fund will be applicable for those joining after 60 years.

[PFRDAI2017I35/PD/1]

URL: http://www.pfrda.org.in/WriteReadData/Links/Circular-Increase%20in%20joining%20age%20under%20NPS24991e86-8d6d-41ab-bedd-74fbf3b62fd3.pdf

Environment and Health Safety (E.H.S.)

Draft E- Waste (Management) Amendment Rules, 2017

The Central Government, on October 30, 2017 has proposed to amend the E-Waste (Management) Rules, 2016 and the notice is given that the said draft notification shall be taken in to consideration on or after the expiry of a period of sixty days from the date on which copies of this notification as published in the gazette of India are made available to public.

Objections or suggestions on the proposals contained in the draft amendments of rules, if any may be addressed in writing, within the period so specified, to the Secretary, Ministry of Environment, Forest and Climate Change, Indira Paryavaran Bhawan, Jor bagh Road, New Delhi- 110 003 or electronically at e-mail addressed: [email protected] and [email protected].

The objections and suggestion which may be received from any person with respect to the said draft amendment rules before the expiry of the period so specified shall be considered by the Central Government.

[G.S.R. 1349(E)]


Ministry of Health and Family Welfare notifies the Drugs and Cosmetics (Tenth Amendment) Rules, 2017

Ministry of Health and Family Welfare vide notification dated October 27, 2017 has notified the Drugs and Cosmetics (Tenth Amendment) Rules, 2017. Vide this amendment Rule 63 is substituted which reads as- A licence issued in Forms 20, 20A, 20B, 20BB, 20F, 20G, 21, 21A, 21B or Form 21BB shall remain valid, if licencee deposits a licence retention fee referred to in sub-rule (2) before the expiry of a period of every succeeding five years from the date of its issue, unless, it is suspended or cancelled by the licensing authority.

[G.S.R. 1337(E]


Ministry of Health and Family Welfare issues draft the Drugs and Cosmetics (........Amendment) Rules, 2017

Ministry of Health and Family Welfare vide notification dated November 01, 2017 has further amended the Drugs and Cosmetics Rules, 1945. Vide this amendment new entries are inserted in Schedule II are as under:

Alclometasone

Beclomethasone

Betamethasone

Desonide

Desoximetasone

Dexamethasone

Diflorasone diacetate

Fluocinonide

Fluocinolone acetonide

Halobetasol propionate

Halometasone

Methylprednisone

Prednicarbate

Triamcinolone acetonide

Objections and suggestions, if any, may be received from any person be addressed to the Under Secretary (Drugs), Ministry of Health and Family Welfare, Government of India, Room No. 414

http://pib.gov.in/newsite/erelease.aspx

http://www.pfrda.org.in/WriteReadData/Links/Circular-Increase%20in%20joining%20age%20under%20NPS24991e86-8d6d-41ab-bedd-74fbf3b62fd3.pdf









A, D Wing, Nirman Bhavan, New Delhi – 110011 or emailed at [email protected] within the period of forty-five days from the date on which copies of the Gazette of India containing these draft rules are made available to the public will be considered by the Central Government.

[G.S.R.1357 (E)]


Corporate

MCA Circular for Relaxation of Additional Fees and Extension of last date for Filing of AOC-4 and AOC-4 (XBRL Non-IndAS)

The Ministry of Corporate Affairs (MCA) has issued a circular dated October 27, 2017 for relaxation of additional fees and extension of last date for filing of E-Forms AOC-4 and AOC-4 (XBRL Non-IndAS) under Companies Act, 2013 for the year ended March 31, 2017.

By virtue of this circular, MCA has extended the due date for filing of AOC-4 and AOC-4 (XBRL Non-IndAS) for financial year March 31, 2016 till November 28, 2017 without any additional fees. The circular has also extended filing the corresponding AOC-4 CFS till November 28, 207.

[F. No. 01/34/2013 CL-V] [General Circular No. 14/2017]

URL: http://www.mca.gov.in/Ministry/pdf/GeneralCircular14_28102017.pdf

MCA Dispenses Requirement of Separately Uploading of Forms 49A and 49B under Ease of Doing Business

Under simplification of Incorporation procedure for providing Ease of Doing Business (EODS) to Stakeholders, the Ministry Corporate Affairs (MCA) has dispensed the requirement of uploading of Forms 49A and 49B after filing SPICe E-Forms from November 04, 2017. Form 49A and 49B is for application for allotment of Permanent Account Number (PAN) and Tax Deduction and Collection Account Number (TAN).

URL: http://www.mca.gov.in/MinistryV2/homepage.html

Commercial

Ministry of Road Transport and Highways notifies the Central Motor Vehicles (11th Amendment) Rules, 2017

Ministry of Road Transport and Highways vide notification dated November 02, 2017 has notified the Central Motor Vehicles (11th Amendment) Rules, 2017. Vide this amendment all four wheel vehicles of categories M & N sold on or after December 01, 2017 will have FASTags fitted on them by the manufacturer of the vehicle or its authorized dealer, as the case may be. In case of vehicles that are sold as drive away chassis without wind screen, FASTag will have to be fitted by the vehicle owner before it is registered.

FASTag means an onboard unit (transponder) or any such device fitted on the front windscreen of the vehicle.

[G.S.R.1361 (E)]


Bihar

Bihar Goods and Services Tax (Ninth Amendment) Rules, 2017

The Government of Bihar has further amended the Bihar Goods and Services Tax (Ninth Amendment) Rules, 2017.

In the Bihar Goods and Services Tax Rules, 2017, –

(i) In Rule 24(4), for the words, figures and letters “on





who is not liable to be registered under the CGST














http://www.mca.gov.in/Ministry/pdf/GeneralCircular14_28102017.pdf

http://www.mca.gov.in/Ministry/pdf/GeneralCircular14_28102017.pdf

http://www.mca.gov.in/MinistryV2/homepage.html





















[S.O. 257]

URL: http://egazette.bih.nic.in/GazettePublished/1009_2_2017.pdf#page=2

Chhattisgarh

Chhattisgarh Goods and Services Tax (Tenth Amendment) Rules, 2017

The Government of Chhattisgarh has further amended the Chhattisgarh Goods and Services Tax Rules, 2017.

In the Chhattisgarh Goods and Services Tax Rules, 2017, –






who is not liable to be registered under the

Chhattisgarh GST Act may submit an application

electronically in FORM GST REG-29. FORM GST

REG-29 was to be on or before 31st October, 2017

which has now been amended till 31st December,

2017.




















http://egazette.bih.nic.in/GazettePublished/1009_2_2017.pdf#page=2

http://egazette.bih.nic.in/GazettePublished/1009_2_2017.pdf#page=2








[F-10-89/2017/CT/V (158)]

URL: http://comtax.cg.nic.in/2017/158(51)(Hindi)-Tenth%20Amendment%20to%20CGST%20Rules,%202017.pdf

Goa

Goa Government issues Risk Based Exemption from Inspection under various Labour Laws

The Government of Goa vide notification dated October 26, 2017 has notified risk based exemption from inspection under various labour laws as mentioned:

1. The Equal Remuneration Act, 1976,

2. The Minimum Wages Act, 1948,

3. The Maternity Benefit Act, 1961,

4. The Goa, Daman and Diu Labour Welfare Act,1986,

5. The Payment of Bonus Act, 1965,

6. The Payment of Wages Act, 1936,

7. The Inter State Migrant Workmen(Regulation of

Employment and Condition of Service) Act, 1979,

8. The Motor Transport Workmen Act, 1961,

9. The Contract Labour (Regulation and Abolition) Act,

1970,

10. The Goa, Daman & Diu Shops and Establishments Act,

1973.

Under this only the high risk establishments would be inspected by the concerned Labour Inspectors, the medium risk establishments have an option to choose between departmental inspection and third party Inspection. All low risk establishments are exempted from inspection and a third party

certification in lieu of submission of self-certification for compliance to all applicable labour laws.

[No. 24/17/2017-LAB]

URL: http://goaprintingpress.gov.in/downloads/1718/1718-30-SII-OG-0.pdf

Gujarat

Gujarat Goods and Services Tax (Eleventh Amendment) Rules, 2017

The State Government of Gujarat, on November 1, 2017, has made the Gujarat Goods and Services Tax (Eleventh Amendment) Rules, 2017 to further amend the Gujarat Goods and Services Tax Rules, 2017.

In the Gujarat Goods and Services Tax Rules, 2017, –

(i) in Rule 24(4), for the words, figures and letters “on or

before 31st October, 2017”, the words, figures and

letters “on or before 31st December, 2017” shall be

substituted. Rule 24(4), stated that every person

registered under any of the existing laws, who is not

liable to be registered under the CGST Act may

submit an application electronically in FORM GST

REG-29. FORM GST REG-29 was to be on or before

31st October, 2017 which has now been amended till

31st December, 2017.




worker to another during a quarter shall be included

in FORM GST ITC-04 furnished for that period on or

before the twenty-fifth day of the month succeeding

the said quarter. Now, in Rule 45(3), after the words

“succeeding the said quarter”, the words “or within

such further period as may be extended by the

Commissioner by a notification in this behalf:

Provided that any extension of the time limit notified

by the Commissioner of State tax or the

Commissioner of Union territory tax shall be deemed

to be notified by the Commissioner.” shall be

inserted.




“Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax

http://comtax.cg.nic.in/2017/158(51)(Hindi)-Tenth%20Amendment%20to%20CGST%20Rules,%202017.pdf

http://comtax.cg.nic.in/2017/158(51)(Hindi)-Tenth%20Amendment%20to%20CGST%20Rules,%202017.pdf

http://goaprintingpress.gov.in/downloads/1718/1718-30-SII-OG-0.pdf

http://goaprintingpress.gov.in/downloads/1718/1718-30-SII-OG-0.pdf



period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.”;

(iv) in Rule 96A(2), dealing with refund of integrated tax

paid on export of goods or services under bond or

Letter of Undertaking, the following provisos shall be

inserted, namely:-


[Notification No. (GHN-117)/GSTR-2017(13).TH] [Notification No. 51/2017-State Tax]

URL: https://www.commercialtax.gujarat.gov.in/vatwebsite/download/cir_noti/NOTI/Rules%20Amendment(eleventh).pdf

Gujarat Government extends time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03

The Commissioner of State Tax, Gujarat, on the recommendations of the Council, has extended the period for intimation of details of stock held on the date preceding the date from which the option to pay tax under Section 10 of Gujarat Goods and Services Tax Rules, 2017 is exercised in FORM GST CMP-03 till November 30, 2017.

This order shall be deemed to have come into force from October 28, 2017.


URL: https://www.commercialtax.gujarat.gov.in/vatwebsite/download/cir_noti/NOTI/Extension%20For%20Filing%20GST-CMP-03%20till%2030th%20November%202017.pdf

Gujarat Government extends time limit for submitting application in FORM GST REG-26

The Commissioner of State Tax, Gujarat, on October 31, 2017, has extended the period for submitting electronically the application in the FORM GST REG- 26 under Gujarat Goods and Services Tax Rules, 2017 till December 31, 2017.



URL: https://www.commercialtax.gujarat.gov.in/vatwebsite/download/cir_noti/NOTI/Extension%20Filing%20GST%20REG-26%20Till%2031st%20December%202017.pdf

Extension of time limit for submitting the Declaration in FORM GST TRAN-1 under Rule 117 of the Gujarat GST Rules, 2017

The Commissioner of State Tax, Gujarat, on the recommendations of the Council, has extended the period for submitting the declaration in FORM GST TRAN-1 under Rule 117 of the Gujarat Goods and Services Tax Rules, 2017 till November 30, 2017.



URL: https://www.commercialtax.gujarat.gov.in/vatwebsite/download/cir_noti/NOTI/Extension%20Filing%20TRAN-1%20till%2030th%20November%202017.pdf

Extension of time limit for submitting the Revised Declaration in FORM GST TRAN-1 under Rule 120A of the Gujarat GST Rules, 2017

The Commissioner of State Tax, Gujarat, on the recommendations of the Council, has extended the period for submitting the revised declaration in FORM GST TRAN-1 under Rule 120A of the Gujarat Goods and Services Tax Rules, 2017 till November 30, 2017.

https://www.commercialtax.gujarat.gov.in/vatwebsite/download/cir_noti/NOTI/Rules%20Amendment(eleventh).pdf

https://www.commercialtax.gujarat.gov.in/vatwebsite/download/cir_noti/NOTI/Rules%20Amendment(eleventh).pdf

https://www.commercialtax.gujarat.gov.in/vatwebsite/download/cir_noti/NOTI/Extension%20For%20Filing%20GST-CMP-03%20till%2030th%20November%202017.pdf



https://www.commercialtax.gujarat.gov.in/vatwebsite/download/cir_noti/NOTI/Extension%20Filing%20GST%20REG-26%20Till%2031st%20December%202017.pdf



https://www.commercialtax.gujarat.gov.in/vatwebsite/download/cir_noti/NOTI/Extension%20Filing%20TRAN-1%20till%2030th%20November%202017.pdf






URL: https://www.commercialtax.gujarat.gov.in/vatwebsite/download/cir_noti/NOTI/Extension%20Filing%20TRAN-1%20till%2030th%20November-2017.pdf

Gujarat Government extends Last Date of filing GSTR-2 and GSTR-3

The State Government of Gujarat on October 30, 2017, has extended the last date of filing FORM GSTR-2 (Details of inward supplies of goods or services) and GSTR-3 (Monthly return) for the month of July, 2017 under the Gujarat Goods and Services Tax Act, 2017 by making amendments in the Notification Number 30/2017-State Tax, dated September 11, 2017.




Details / Return





[Notification No. 54/2017-State Tax]

URL: https://www.commercialtax.gujarat.gov.in/vatwebsite/download/cir_noti/NOTI/Extension%20For%20Furnishing%20form%20GSTR-2%20and%20GSTR-3.pdf

Jharkhand

Jharkhand Goods and Services Tax (Ninth Amendment) Rules, 2017

The Government of Jharkhand has further amended Jharkhand Goods and Services Tax Rules, 2017 which shall deemed to have come into force from October 13, 2017.

In the Jharkhand Goods and Services Tax Rules, 2017, the following amendments have been made:

(i) in Rule 3(3A), the following sub-rule shall be

substituted, namely:

“(3A)Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has been granted certificate of registration under sub-rule (1) of rule 10 may opt to pay tax under section 10 with effect from the first day of the month immediately succeeding the month in which he files an intimation in FORM GST CMP-02, on the common portal either directly or through a Facilitation Centre notified by the Commissioner, on or before the 31st day of March, 2018, and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of ninety days from the day on which such person commences to pay tax under section 10: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.”;

(ii) after Rule 46, the following rule shall be inserted,

namely:

“46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single “invoice-cum-bill of supply” may be issued for all such supplies.”;

(iii) in Rule 54 (2),

for the words “tax invoice” the words

“consolidated tax invoice” shall be substituted;

after the words “by whatever name called”,

the words “for the supply of services made

during a month at the end of the month” shall

be inserted;

(iv) in Rule 62(1), the following proviso shall be inserted,

namely:

“Provided that the registered person who opts to pay tax under section 10 with effect from the first day of a month which is not the first month of a quarter shall furnish the return in FORM GSTR-4 for that period of the quarter for which he has paid tax under section 10 and shall furnish the returns as applicable to him for the period of the quarter prior to opting to pay tax under section 10.”;

(v) FORM GST CMP-02, FORM GSTR-1, FORM GSTR-

1A, and FORM GSTR-4 have been amended.

[S.O. No. 115]

URL: http://jhr2.nic.in/egazette/Notification.aspx

https://www.commercialtax.gujarat.gov.in/vatwebsite/download/cir_noti/NOTI/Extension%20Filing%20TRAN-1%20till%2030th%20November-2017.pdf



https://www.commercialtax.gujarat.gov.in/vatwebsite/download/cir_noti/NOTI/Extension%20For%20Furnishing%20form%20GSTR-2%20and%20GSTR-3.pdf



http://jhr2.nic.in/egazette/Notification.aspx



Madhya Pradesh

MP RERA notifies date for updation of the physical and financial details of the registered project for the first quarter ending December 31, 2017

Real Estate Regulatory Authority, Madhya Pradesh has notified the date for updation of physical and financial details of all RERA-registered projects, irrespective of their registration date, for the first quarter will be ending on December 31, 2017. The physical and financial details of all RERA-registered projects shall be updated on or before January 15, 2018. Failure to do so would invite penal action.

URL: http://rera.mp.gov.in/

Madhya Pradesh Government further amends Madhya Pradesh Goods and Services Tax Rules, 2017

The State Government of Madhya Pradesh has further amended the Madhya Pradesh Goods and Services Tax Rules, 2017.

In the Madhya Pradesh Goods and Services Tax Rules, 2017, –

(i) In Rule 24(4), for the words, figures and letters “on or

before 31st October, 2017”, the words, figures and

letters “on or before 31st December, 2017” shall be

substituted. Rule 24(4), stated that every person

registered under any of the existing laws, who is not

liable to be registered under the MPGST Act may

submit an application electronically in FORM GST

REG-29. FORM GST REG-29 was to be on or before

31st October, 2017 which has now been amended till

31st December, 2017.




worker to another during a quarter shall be included

in FORM GST ITC-04 furnished for that period on or

before the twenty-fifth day of the month succeeding

the said quarter. Now, in Rule 45(3), after the words

“succeeding the said quarter”, the words “or within

such further period as may be extended by the

Commissioner by a notification in this behalf:

Provided that any extension of the time limit notified

by the Commissioner of State tax or the

Commissioner of Union territory tax shall be deemed

to be notified by the Commissioner.” shall be

inserted.





(iv) in Rule 96A(2), dealing with refund of integrated tax

paid on export of goods or services under bond or

Letter of Undertaking, the following provisos shall be

inserted, namely:-


[F.A-3-79-2017-1-V-(142)]

URL: http://govtpressmp.nic.in/pdf/extra/2017-10-28-590.pdf

Maharashtra

Maharashtra Government extends the Due Date for submission of Details in Form GST-ITC-04

The State Government of Maharashtra on October 31, 2017, has extended the time limit for making the declaration in FORM GST ITC-04 under Maharashtra GST Act, 2017 in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another, during the quarter July to September, 2017, till November 30, 2017.

This notification shall come into force with effect from October 28, 2017.

http://rera.mp.gov.in/

http://govtpressmp.nic.in/pdf/extra/2017-10-28-590.pdf



[Notification No. 53/2017-StateTax] [Section: Maharashtra Shasan Rajpatra Part-II; Extraordinary Gazette No. 103 dated October 31, 2017)]

URL: https://egazzete.mahaonline.gov.in/Forms/GazetteSearch.aspx

Maharashtra Government extends Last Date of filing GSTR-2 and GSTR-3

The State Government of Maharashtra on October 31, 2017, has extended the last date of filing FORM GSTR-2 (Details of inward supplies of goods or services) and GSTR-3 (Monthly return) for the month of July, 2017 under the Maharashtra Goods and Services Tax Act, 2017 by making amendments in the Notification Number 30/2017-State Tax, dated September 13, 2017.




Details / Return





[Notification No. 54/2017-State Tax] [Section: Maharashtra Shasan Rajpatra Part-II; Extraordinary Gazette No. 104 dated October 31, 2017)]

URL: https://egazzete.mahaonline.gov.in/Forms/GazetteSearch.aspx

Odisha

Odisha Goods and Services Tax (Ninth Amendment) Rules, 2017

The Government of Odisha has further amended the Odisha Goods and Services Tax Rules, 2017.

In the Odisha Goods and Services Tax Rules, 2017, –






who is not liable to be registered under the OGST




























“Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted

https://egazzete.mahaonline.gov.in/Forms/GazetteSearch.aspx

https://egazzete.mahaonline.gov.in/Forms/GazetteSearch.aspx



electronically by the common portal to the system designated by the Customs: Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.”

[No.31319 FIN-CT1-TAX-0034/2017]

URL: http://finance.odisha.gov.in/notifications/2017/31319.pdf

Punjab

Punjab Labour Department launches online facility for filing of Annual returns under various labour laws

Labour department of Punjab vide notification dated October 26, 2017 has launched new online portal (www.pblabour.gov.in) for filing annual returns for all the establishment under various labour laws as under-

1. Factories Act, 1948,

2. Punjab Shops & Commercial Establishment Act, 1958,

3. Maternity Benefit Act, 1961,

4. Employees Compensation Act, 1923,

5. Minimum Wages Act, 1948,

6. Payment of Wages Act, 1936,

7. Payment of Bonus Act, 1965,

8. Principal Employer under the Contract Act, 1970,

9. Principal Employer under the Interstate Migrant

Workmen Act, 1979,

10. The Motor Transport Act, 1961.

The establishments are not required to pay any fees for filing of annual return under various labour laws mentioned above.

[No.5T/2017/28072-28202]

URL: http://pblabour.gov.in/Content/documents/pdf/notifications/SingleAnnualReturn.pdf

Rajasthan

Rajasthan Government further extends the Due Date for submission of Form GST-ITC-01

The Commissioner of State Tax, Rajasthan, has further extended the due date of filing declaration, in FORM GST ITC-01

by making amendments in Notification No. F. 17 (131) ACCT/GST/2017/ 2668, dated October 13, 2017.

Now, the due date for making a declaration, in FORM GST ITC-01, by the registered persons, who have become eligible during the months of July, 2017, August, 2017 and September, 2017, to the effect that they are eligible to avail the input tax credit under Section 18(1) of the Rajasthan Goods and Services Tax Act, 2017 has been extended till November 30, 2017.

Read Notification No. F. 17 (131) ACCT/GST/2017/ 2668 at http://rajtax.gov.in/vatweb/download/gst/ARNR/2668notif13102017.pdf

[No. F. 17 (131) ACCT/GST/2017/2800]

URL: http://rajtax.gov.in/vatweb/download/gst/ARNR/Scan_order_CCT_notif_28.101.pdf

Rajasthan Government extends time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03

The Commissioner of State Tax, Rajasthan, on the recommendations of the Council, has extended the period for intimation of details of stock held on the date preceding the date from which the option to pay tax under Section 10 of Rajasthan Goods and Services Tax Rules, 2017 is exercised in FORM GST CMP-03 till November 30, 2017.

[No. F. 17 (131)ACCT/GST/2017/ 2776]


Rajasthan Government extends time limit for submitting application in FORM GST REG-26

The Commissioner of State Tax, Rajasthan, on the recommendations of the Council, has extended the period for submitting electronically the application in the FORM GST REG- 26 under Rajasthan Goods and Services Tax Rules, 2017 till December 31, 2017.

[No. F. 17 (13 1 )ACCT/GST/2017/2752]


http://finance.odisha.gov.in/notifications/2017/31319.pdf

http://www.pblabour.gov.in/

http://pblabour.gov.in/Content/documents/pdf/notifications/SingleAnnualReturn.pdf

http://pblabour.gov.in/Content/documents/pdf/notifications/SingleAnnualReturn.pdf

http://rajtax.gov.in/vatweb/download/gst/ARNR/2668notif13102017.pdf

http://rajtax.gov.in/vatweb/download/gst/ARNR/2668notif13102017.pdf

http://rajtax.gov.in/vatweb/download/gst/ARNR/Scan_order_CCT_notif_28.101.pdf








Extension of time limit for submitting the Declaration in FORM GST TRAN-1 under Rule 117 of the Rajasthan GST Rules, 2017

The Commissioner of State Tax, Rajasthan, on the recommendations of the Council, has extended the period for submitting the declaration in FORM GST TRAN-1 under Rule 117 of the Rajasthan Goods and Services Tax Rules, 2017 till November 30, 2017.

[No. F. 17 (131)ACCT/GST/2017/2764]


Extension of time limit for submitting the Revised Declaration in FORM GST TRAN-1 under Rule 120A of the Rajasthan GST Rules, 2017

The Commissioner of State Tax, Rajasthan, on the recommendations of the Council, has extended the period for submitting the revised declaration in FORM GST TRAN-1 under Rule 120A of the Rajasthan Goods and Services Tax Rules, 2017 till November 30, 2017.

[No. F. 17 (131)ACCT/GST/2017/2788]


Tamil Nadu

Tamil Nadu Goods and Services Tax (Sixth Amendment) Rules, 2017

The Government of Tamil Nadu has further amended Tamil Nadu Goods and Services Tax Rules, 2017. Vide this amendment-

(i) in Rule 3(3A), the following sub-rule shall be

substituted, namely:

“(3A)Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has been granted certificate of registration under sub-rule (1) of rule 10 may opt to pay tax under

section 10 with effect from the first day of the month immediately succeeding the month in which he files an intimation in FORM GST CMP-02, on the common portal either directly or through a Facilitation Centre notified by the Commissioner, on or before the 31st day of March, 2018, and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of ninety days from the day on which such person commences to pay tax under section 10: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.”;

(ii) after Rule 46, the following rule shall be inserted,

namely:

“46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single “invoice-cum-bill of supply” may be issued for all such supplies.”;

(iii) in Rule 54 (2),

for the words “tax invoice” the words

“consolidated tax invoice” shall be substituted;

after the words “by whatever name called”,

the words “for the supply of services made

during a month at the end of the month” shall

be inserted;

(iv) in Rule 62(1), the following proviso shall be inserted,

namely:

“Provided that the registered person who opts to pay tax under section 10 with effect from the first day of a month which is not the first month of a quarter shall furnish the return in FORM GSTR-4 for that period of the quarter for which he has paid tax under section 10 and shall furnish the returns as applicable to him for the period of the quarter prior to opting to pay tax under section 10.”;

(v) FORM GST CMP-02, FORM GSTR-1, FORM GSTR-

1A, and FORM GSTR-4 have been amended.

[No.SRO A-46(c)/2017]

URL: http://www.stationeryprinting.tn.gov.in/extraordinary/2017/329_Ex_III_1a.pdf





http://www.stationeryprinting.tn.gov.in/extraordinary/2017/329_Ex_III_1a.pdf

http://www.stationeryprinting.tn.gov.in/extraordinary/2017/329_Ex_III_1a.pdf



Avantis

Weekly

Newsletter

November 3, 2017

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