The wait is going to be over! EPF withdrawal would be online soon! The news agency PTI reported that the online facility would be launched within 3 months. The EPFO is working on this next big thing after the online PF transfer facility. This facility will help you a lot.
Problem Of PF Withdrawal

EPF withdrawal has been a pain. The rejection is frequent. Employer’s non cooperation is common. The delay in processing is a norm. EPFO itself has set a 20 day limit for EPF withdrawal but It takes 1-2 month. The online EPF withdrawal facility can end these woes.
The Ease of Online Process

The online banking has given so much ease. Now we don’t visit to the banks. Similarly e-filing has changed the whole experience of income tax return filing. Now we can e-file income tax return within 15 minutes. Then, why not the EPF. Why should it remain attached to the employer? Why do we require to request to the HR department for EPF withdrawal? Can’t it be a simple procedure?
If a signature can withdraw crores of rupees, why can’t we get the EPF corpus easily. After all it is our money. We contribute 12% of the salary every month for the EPF corpus.
Wait for Online PF Withdrawal
Adhaar Of Online PF Withdrawal

Thankfully, The online EPF withdrawal facility will eliminate most of these problems. The marrying of UAN and Adhaar number is going to make it possible. The UAN is the unique authentication number given to every employee. It does not change with the change of job. The UAN has solved the problem of PF transfer.
The EPFO is brainstorming over the implementation of online PF withdrawal before November 2015. A meeting of EPFO trustees is also called.
KYC Seeding Hurdle

The KYC seeding is the biggest hurdle in the way of online PF withdrawal. Last year EPFO has allotted UAN to 4 crore subscribers within 3 months. But seeding of KYC with the UAN is very slow. The employer and employee are to seed the KYC details. But the response from the employer has been tepid. Till now only 12% UAN has been seeded with the KYC, while at least 40% KYC should be seeded. Without Seeding of KYC, EPFO can’t give the online PF withdrawal facility.
Till now the employer’s verify the authenticity of each employee who applies for PF withdrawal. The online PF withdrawal facility will reduce the role of Employers. Rather, It would rely on the KYC given by the employee. The employer needs to verify the KYC upfront. So that, the online EPF withdrawal process can bypass the employer at the time of withdrawal.
To push the online PF withdrawal facility for subscribers, EPFO has become the registrar of Unique Identification Authority of India (UIDAI) for enrollment. It is also an online authentication user agency of the Authority.
Indeed, Adhaar is the only document which can be verified online. It also carries your biometric data. Using the Adhaar data the EPFO can easily verify the employee without going to the employer.  Therefore, withdraw EPF online, you must give the Adhaar number to the EPFO

Source: pib



2.         With coming of NDA Government to power, Shri Narendra Modi has expressed his commitment to poverty elimination, inclusive development [make India a developed Country] and also to make India a Global Manufacturing Hub.  Being aware of the constraint of financial resources for fast tracking the development process, a series of Economic Reforms and a number of measures to improve the Ease of Doing Business in the country have been set in motion.  A number of stalled projects have been de-bottlenecked and fast-tracked.  The results are showing up.

3.         However, the commitments to the millions of youth of the Country to provide them remunerative employment or entrepreneurial opportunities is not yet fully realized.  With this in mind, Prime Ministter Mr. Modi launched the Campaigns like 'Make In India' and 'Skill India'.  The latest in the series is the upcoming 'Start-up India' initiative.  To further boost this entire investment environment and to bring in foreign investments in the country, the Government has brought in FDI related Reforms and liberalisation touching upon 15 major Sectors of the Economy.  The salient measures are:

1.                                 i.            Limited Liability Partnerships, downstream investment and approval conditions.
2.                               ii.            Investment by companies owned and controlled by Non-Resident Indians (NRIs)
3.                             iii.            Establishment and transfer of ownership and control of Indian companies
4.                             iv.            Agriculture and Animal Husbandry
5.                               v.            Plantation
6.                             vi.            Mining and mineral separation of titanium bearing minerals and ores, its value addition and integrated activities
7.  
8.                           vii.            Defence
9.                         viii.            Broadcasting Sector
10.                             ix.            Civil Aviation
11.                               x.            Increase of sectoral cap
12.                             xi.            Construction development sector
13.                           xii.            Cash and Carry Wholesale Trading / Wholesale Trading (including sourcing from MSEs)
14.                         xiii.            Single Brand Retail Trading and Duty free shops
15.                         xiv.            Banking-Private Sector; and
16.                           xv.            Manufacturing Sector

4.         The Crux of these reforms is to further ease, rationalise and simplify the process of foreign investments in the country and to put more and more FDI proposals on automatic route instead of Government route where time and energy of the investors is wasted.  It is one more proof of minimum government and maximum governance.  Further refining of foreign investments in key Sectors like Construction where 50 million houses for poor are to be built.  Opening up the manufacturing Sector for wholesale, retail and E-Commerce so that the Industries are motivated to Make In India and sell it to the customers here instead of importing from other countries.  The proposed reforms also enhance the limit of Foreign Investment Promotion Board (FIPB) from current Rupees Three thousand crores to Five thousand crores.  The proposal also contains many other long pending corrections including those being felt by the limited liability partnerships as well as NRI owned Companies who seem motivated to invest in India.  Few other proposals seek to enhance the sectoral Caps so that foreign investors don't have to face fragmented ownership issues and get motivated to deploy their resources and technology with full force.

5.         With this round of Reforms, the Government has demonstrated that India is unstoppable on the path of Economic Development.  Prime Minister has reiterated that Economic Wellbeing of the people of India is the main Task before him.  It is also clear that India is a Country which is more than ready to integrate with the Global Economy because it feels that the Fruits of Development will reach to the common man only if there is Development.  Above all every citizen in all nooks and corners must have a stake.

6.         Along with these sectoral reforms, DIPP has also been advised to consolidate all FDI related instructions contained in various notifications & press notes and prepare a booklet so that the investors don't have to refer to several documents of different timeframes.  This exercise of PM, Shri Narendra Modi is intended on the one hand to further open up the Sectors for more foreign investments in the country and also to make it easy to invest in India.  In the normal course, the Policy corrections in 16 areas would have taken at least one year to process and get approvals.  Thus, this action is a very dynamic step in terms of integrating the Indian Economy with the rest of the World for attracting investments and technology and generating employment for enhancement of income of the people of India.  

In a significant move to provide additional booking facilities, Ministry of Railways has undertaken an exercise of rationalization of Computerized Passenger Reservation System (PRS) with a view to enable passengers to buy tickets even after the preparation of reservation charts. These new provisions will come into effect from 12th November, 2015. The rationalization exercise will also facilitate implementation of revised refund rules (notified recently) which will also become effective from 12th November, 2015. Under this exercise, sufficient time gap will be provided to passengers between preparation of charts and departure of train so that they can plan journeys properly.

The following are the advantages of rationalization of computerized Passenger Reservation System : -

15th November 2015, at the rate of 0.5% on all services, which are presently liable to service tax. This will translate into a tax of 50 paisa only on every one hundred rupees worth of taxable services. The proceeds from this cess will be used for financing and promoting Swachh Bharat initiatives.

Some doubts are being raised with respect to the levy of Swachh Bharat Cess, such as,-

(i) what would be Swachh Bharat Cess on services where service tax is being paid under the alternative rates of service tax?

(ii) what would be the value of taxable services for computation of Swachh Bharat Cess?

(iii) whether reverse charge mechanism would apply for the levy of Swachh Bharat Cess?

(iv) what would be the point of taxation for Swachh Bharat Cess ?

In this regard, it is clarified that answers to the above queries are in the provisions of sub-section (5) of Section 119 of the Finance Act, 2015 by which all the provisions of service tax as contained in Chapter V of the Finance Act, 1994 have been made applicable to Swachh Bharat Cess. It is, thus, very clear that all the provisions including those related to computation of taxable value, assessment, exemption, payment, penalty applicable to service tax would also apply in respect of Swachh Bharat Cess.

Service tax is presently levied at alternative rates in respect of service provided by air travel agents, life insurance service, service in relation to sale/purchase of foreign exchange including money changing and service by lottery distributors/selling agents, subject to fulfilment of conditions prescribed under the Service Tax Rules. Option has been provided for levy of Swachh Bharat Cess also at alternative rates in respect of the above mentioned services. The alternate rate of Swachh Bharat Cess would be:

Service Tax Liability (at the alternate rate) X 0.5/14.

As regards the taxable value for the levy of Swachh Bharat Cess, it would be the same on which service tax is levied. Swachh Bharat Cess would be calculated on abated value or value arrived at under the Service Tax (Determination of Value) Rules, 2006, as the case may be. For example, the effective Swachh Bharat Cess in respect of services provided in relation to serving of food or beverages by a restaurant, eating joint or a mess, having the facility of air–conditioning or central air-heating in any part of the establishment, would be 0.5% of 40% i.e 0.2%. The cumulative service tax and Swachh Bharat Cess liability would be 5.8% (14.5% of 40%) of the total amount charged.

Similarly, a person liable to pay service tax on reverse charge basis would be laible to pay Swachh Bharat Cess also on reverse charge basis. As regards Point of Taxation, since this levy has come for the first time and all services (except those services which are in the Negative List or are wholly exempt from service tax) are being taxed, it is a new levy, which was not in existence earlier. Rule 5 of Point of Taxation Rules would be applicable in this case. Therefore, in case where payment has been received and invoice is raised before the service becomes taxable, i.e., prior to 15th November, 2015, there is no lability of Swachh Bharat Cess. In case payment has been received before the service became taxable and invoice is raised within 14 days, i.e. upto 29th November, 2015, even then the service tax liability does not arise. Swachh Bharat Cess will be payable on services which are provided on or after 15th Nov, 2015, invoice in respect of which is issued on or after that date and payment is also received on or after that date. Swachh Bharat Cess will also be payable where service is provided on or after 15th Nov, 2015 but payment is received prior to that date and invoice in respect of such service is not issued by 29th Nov, 2015.

Thus, it may be seen that all issues relating to Swachh Bharat Cess are addressed in the Service Tax provisions itself by virtue of the applicability of Chapter V of the Finance Act, 1994 and the rules made thereunder.

Swachh Bharat Cess will come into effect from 15th November 2015, at the rate of 0.5% on all services, which are presently liable to service tax. This will translate into a tax of 50 paisa only on every one hundred rupees worth of taxable services. The proceeds from this cess will be used for financing and promoting Swachh Bharat initiatives.

Some doubts are being raised with respect to the levy of Swachh Bharat Cess, such as,-

(i) what would be Swachh Bharat Cess on services where service tax is being paid under the alternative rates of service tax?

(ii) what would be the value of taxable services for computation of Swachh Bharat Cess?

(iii) whether reverse charge mechanism would apply for the levy of Swachh Bharat Cess?

(iv) what would be the point of taxation for Swachh Bharat Cess ?

In this regard, it is clarified that answers to the above queries are in the provisions of sub-section (5) of Section 119 of the Finance Act, 2015 by which all the provisions of service tax as contained in Chapter V of the Finance Act, 1994 have been made applicable to Swachh Bharat Cess. It is, thus, very clear that all the provisions including those related to computation of taxable value, assessment, exemption, payment, penalty applicable to service tax would also apply in respect of Swachh Bharat Cess.

Service tax is presently levied at alternative rates in respect of service provided by air travel agents, life insurance service, service in relation to sale/purchase of foreign exchange including money changing and service by lottery distributors/selling agents, subject to fulfilment of conditions prescribed under the Service Tax Rules. Option has been provided for levy of Swachh Bharat Cess also at alternative rates in respect of the above mentioned services. The alternate rate of Swachh Bharat Cess would be:

Service Tax Liability (at the alternate rate) X 0.5/14.

As regards the taxable value for the levy of Swachh Bharat Cess, it would be the same on which service tax is levied. Swachh Bharat Cess would be calculated on abated value or value arrived at under the Service Tax (Determination of Value) Rules, 2006, as the case may be. For example, the effective Swachh Bharat Cess in respect of services provided in relation to serving of food or beverages by a restaurant, eating joint or a mess, having the facility of air–conditioning or central air-heating in any part of the establishment, would be 0.5% of 40% i.e 0.2%. The cumulative service tax and Swachh Bharat Cess liability would be 5.8% (14.5% of 40%) of the total amount charged.

Similarly, a person liable to pay service tax on reverse charge basis would be laible to pay Swachh Bharat Cess also on reverse charge basis. As regards Point of Taxation, since this levy has come for the first time and all services (except those services which are in the Negative List or are wholly exempt from service tax) are being taxed, it is a new levy, which was not in existence earlier. Rule 5 of Point of Taxation Rules would be applicable in this case. Therefore, in case where payment has been received and invoice is raised before the service becomes taxable, i.e., prior to 15th November, 2015, there is no lability of Swachh Bharat Cess. In case payment has been received before the service became taxable and invoice is raised within 14 days, i.e. upto 29th November, 2015, even then the service tax liability does not arise. Swachh Bharat Cess will be payable on services which are provided on or after 15th Nov, 2015, invoice in respect of which is issued on or after that date and payment is also received on or after that date. Swachh Bharat Cess will also be payable where service is provided on or after 15th Nov, 2015 but payment is received prior to that date and invoice in respect of such service is not issued by 29th Nov, 2015.

Thus, it may be seen that all issues relating to Swachh Bharat Cess are addressed in the Service Tax provisions itself by virtue of the applicability of Chapter V of the Finance Act, 1994 and the rules made there under.

(a)is 20(should not be less than 20)	Rs.60
(b)exceeds 20 but does not exceed 50	Rs.150
(c)exceeds 50 but does not exceed 100	Rs.300
(d)exceeds 100 but does not exceed 200	Rs.600
(e)exceeds 200 but does not exceed 400	Rs.1200
(f) exceeds 400	Rs.1500

Building & Other Construction, Rules, 1998
If the number of workers proposed to be employed as building workers, for a building or other construction work on one day-

(a)exceeds 9 but does not exceed 100	Rs. 100
(b) exceeds 100 but does not exceed 500	Rs. 500
(c) exceeds 500	Rs. 1000

Inter-state Migrant Workers Act
The fees to be paid for the grant of certificate of registration of an establishment under Section 7, shall be as specified below:-
If the Number of migrant workmen proposed to be employed in the establishment on any day-

(a)exceeds 4 but does not exceed 20	Rs.60
(b) exceeds 20 but does not exceed 50	Rs.150
(c) exceeds 50 but does not exceed 100	Rs.300
(d) exceeds 100 but does not exceed 200	Rs.600
(e) exceeds 200 but does not exceed 400	Rs.1200
(f) exceeds 400	Rs.1500

No fee is charged for ESIC and EPFO services. Applicant is asked to pay only nominal eBiz transaction fee while submitting application form on eBiz portal. 

Service Window:-Applicant can apply for unified registration for labour acts at any time of the year. 

Processing Steps:-
Application, once submitted will flow through following status before request is completed. Applicant can use this information to track status of his application. 
Status for services under CLC -

1. Initial Payment Pending
2. Initial Payment Initiated
3. Submitted
4. Registration Approved
5. Registration Rejected
6. Resubmission Required*
7. Resubmission Complete

Status for services under EPFO-

1. Initial Payment Pending
2. Initial Payment Initiated
3. Submitted
4. Resubmission Required*
5. Resubmission Complete
6. Acknowledgement receipt received
7. Application Rejected
8. Registration number received
9. Allotment letter

Status for services under ESIC-

1. Initial Payment Pending
2. Initial Payment Initiated
3. Submitted
4. Application Registered
5. Resubmission Required*
6. Resubmission Complete
7. Registration Certificate
8. Temporary Identity Card Number's
9. Registration Confirmed
10. Registration Cancelled

Note: Items marked with * are status in certain exception flows. Your application may not necessarily pass through these status during processing. 

Government decides to impose a Swachh Brarat Cess at the rate of 0.5% on all serviceS presently liable to service tax, with effect from 15th November 2015; Proceeds from this cess to be exclusively used for Swachh Bharat initiatives.

Swachh Bharat Cess is not another tax but a step towards involving each and every citizen in making contribution to Swachh Bharat. In this direction, the Government has decided to impose, with effect from 15th November 2015, a Swachh Brarat Cess at the rate of 0.5% on all services, which are presently liable to service tax. This will translate into a tax of 50 paisa only on every one hundred rupees worth of taxable services. The proceeds from this cess will be exclusively used for Swachh Bharat initiatives.



In the General Budget, 2015-16, a provision was made for levying a Swachh Bharat Cess on all or any of the services, for the purposes of financing and promoting Swachh Bharat initiatives or for any other purpose relating thereto.

We are a country of more than 120 crore people. For such a vast and populous country we do have our fair share of cleanliness concerns. In fact, persons entrusted with the job of keeping our country clean, struggle constantly. Ceanliness also has huge impact on public health. Dirty surrocundings also cause many diseases, like, malaria, dengue, diarrhea, jaundice, cholera etc., with associated high public health expenditure. According to the Government of India estimates, expenditure on health adds up to Rs.6,700 crore annually (approximately Rs.60 per capita). Increased allocation for Swachh Bharat Abhiyan can prevent many of these diseases with consequential benefit to one and all.

Study by American Journal of Tropical Medicine and Hygiene reveals that between 2006 and 2012, India reported an annual average of 20,474 dengue cases, with direct medical cost of about Rs.3500 crore per annum.
Swach Bharat Cess Notification No. 21/2015 Swach Bharat Cess Notification No. 22/2015