Check by Department
Legal Compliance Checklist – All
| Sr. No. | Legisltion Category | Statute | Legal Provision | Compliance | Applicability | Penal Provision | Required Forms |
|---|---|---|---|---|---|---|---|
| 1 | Regulatory | Drugs and Cosmetics Act, 1940/Drugs and Cosmetics Rules, 1945 | Section 12 (2) read with Rule 23 | Obtain import licence in Form 10 for the import of drugs, not specified in Schedule X. | Every person or company on import drugs not specified in Schedule X. | Imprisonment upto 3 years or Fine upto Rs. 5,000/- or Both and on subsequent offence imprisonment upto 5 years and Fine upto Rs. 10,000/- or Both (Section 13) | Form no. 10 |
| 2 | Regulatory | Drugs and Cosmetics Act, 1940/Drugs and Cosmetics Rules, 1945 | Section 33 (2) read with Rule 24-A (1) | File an application for the issue of a registration certificate, in Form 40 along with the prescribed fees and the information and undertakings specified in Schedules duly signed by or on behalf of the manufacturer for registration certificate to the Licensing Authority. | Every manufacturer having valid wholesale licence for sale or distribution of drugs or by the manufacturer’s agent in India having a valid licence to the manufacture for sale of drug or having a valid wholesale licence for sale or distribution of drugs for the import of drugs. | Imprisonment upto 5 years and with Fine which shall not be less than one lakh rupees or three times the value of the drugs confiscated, whichever is more (Section 27 (b)) | Form no.40 |
| 3 | Regulatory | Mines Act, 1952/Mines Rescue Rules, 1985 | Section 58 read with Rule 5(2) | Establish a rescue room irrespective of the number of persons ordinarily employed below-ground | Below ground coal mines having a fiery seam / gassy seam of second or third degree | Imprisonment unto 6 months or fine unto Rs. 2000/- or both (Section 72A) | NA |
| 4 | Regulatory | Mines Act, 1952/Mines Rescue Rules, 1985 | Section 58 read with Rule 11 (7) | Intimate the accident in Form II to the Chief Inspector and Regional Inspector within 24 hours by the Manager | Accident in a below ground mine arising out of the use of any rescue apparatus | Imprisonment unto 6 months or fine unto Rs. 2000/- or both (Section 72A) | II |
| 5 | Regulatory | Food Safety and Standards Act, 2006/Food and Safety Standards (Licensing and Registration of Food Business) Regulations, 2011 | Section 31 (2) read with Rule 2.1.1 (5) | Display the registration certificate at a prominent place at all times within the premises or vehicle or cart or any other place where the person caries sale /manufacturing the food. | Every petty food business owner except producer of milk registered under Cooperative Societies Act | Fine up to Rs. 2, 00, 000/- (section 58) | NA |
| 6 | Regulatory | Food Safety and Standards Act, 2006/Food and Safety Standards (Licensing and Registration of Food Business) Regulations, 2011 | Section 31 (2) read with Rule 2.1.3 | File an application in Form B to the concerned Licensing Authority along with self attested declaration in the specified format and copies of documents mentioned in the Annexure 2 of Schedule 2 along with applicable fee. | Intended owner of food business | Imprisonment up to 6 months and also with a fine up to Rs.500000/- (Section 63) | Form B |
| 7 | Commercial | Petroleum Act, 1934/Petroleum Rules, 2002 | Section 3,4 read with Rule 43 (h) | Exhibit conspicuously from sunrise to sunset a red flag and such warning lights as may be required by the Conservator | Any vessel, steamer or, tug towing or otherwise attending any vessel carrying or had carried onboard petroleum, from sunrise to sunset | Imprisonment up to 1 month or fine up to Rs.1000/- or both and in case of continuance of offence Imprisonment up to 3 months or fine up to Rs. 5000/- or both (Section 23) | NA |
| 8 | Commercial | Petroleum Act, 1934/Petroleum Rules, 2002 | Section 3,4 read with Rule 143, 147, 148 | Apply in Form VIII for a grant/ amendment/ renewal of a license to transport petroleum Class A/B in bulk on land for fueling of aircraft etc | Any person desirous to transport petroleum Class A or B in bulk on land for fueling of aircraft, heavy vehicles, machineries and other stationery equipment by a mechanically propelled vehicle | Imprisonment up to 1 month or fine up to Rs.1000/- or both and in case of continuance of offence Imprisonment up to 3 months or fine up to Rs. 5000/- or both (Section 23) | VIII |
| 9 | Commercial | Electricity Act, 2003/Central Electricity Regulatory Commission (Terms And Conditions For Recognition And Issue Of Renewable Energy Certificate For Renewable Energy Generation) Regulations, 2010 | Section 86 (1) read with Rule 11.4 | Ensure to fulfill renewable purchase obligation through procurement of the Renewable Energy Certificate | Any person having contract demand of not less than one MVA and who consumes electricity procured from conventional fossil fuel based generation through open access. | As determined by the commission | NA |
| 10 | Commercial | Electricity Act, 2003/Central Electricity Authority (Measures Relating to Safety and Electric Supply) Regulations, 2010 | Section 177 read with Rule 63 (1) | Intimate the owner, supplier and Electrical Inspector in writing and furnish a scale of the addition, alteration or erection. | Every person proposing to and the contractor employed to erect a new building or structure or flood bank or to raise any road level or to carry out any other type of work, addition or alteration whether permanent or temporary, subsequent to the erection of an overhead line | Imprisonment upto 3 months or fine up to Rs 1,00,000/- and for continuing default additional fine of Rs. 5000/- for each day of continuing default (Section 146) | NA |
| 11 | Commercial | Motor Vehicles Act, 1988/Central Motor Vehicles Rules, 1989 | Section 64 read with Rule 129 (1) (i) | Display a distinct mark of the class label appropriate to the type of dangerous or hazardous goods specified in column 3 of the Table I to rule 137. | Every owner of a goods carriage transporting any dangerous or hazardous goods carrying the same type of dangerous or hazardous goods (whether in bulk or in packages). | Fine upto Rs. 100/-and for subsequent offence fine upto Rs300/-(Section.177) | NA |
| 12 | Commercial | Motor Vehicles Act, 1988/Central Motor Vehicles Rules, 1989 | Section 39 read with Rule 47 | Submit an application in Form 20 to the registering authority within 7 days from the date of delivery of vehicle along with Sale certificate in Form 21, Insurance certificate, Address proof, Road worthiness certificate in Form 22, temporary registration, if any, custom's clearance certificate in the case of imported vehicles along with the licence and bond, appropriate fee and proof of citizenship | Every owner of motor vehicle seeking registration of his motor vehicle. | Fine of Rs.5000/- and for subsequent offence imprisonment upto one year or fine upto Rs.10, 000/- or both. (Section 192) | Form no. 20, 21, 22 |
| 13 | Industrial Law | Industrial Dispute Act, 1947/Industrial Disputes (Punjab) Rules, 1958 | Section 25-N read with Rule 75-A (1) | File an application in Form PA (triplicate) to the Labour Commissioner for obtaining the permission of retrenchment of workmen | Every employer in case of retrenchment of the workmen | Fine not exceeding fifty rupees (Rule 78) | PB, PA |
| 14 | Industrial Law | Industrial Dispute Act, 1947/Andhra Pradesh Industrial Disputes Rules, 1958 | Section 9 read with Rule 40,41 | Ensure to have Works committee comprising the representatives of the Employer and the Employees | Every Employer who has employed 100 or more workmen and obtained order from government to constitute Works Committee | Fine upto Rs. 50/- (Rule 81) | NA |
| 15 | Industrial Law | Employees' State Insurance Act, 1948/Employees' State Insurance (General) Regulations, 1950 | Section 95 read with Rule 68 | Submit a report of accident in Form 12 to the Regional Office and to the nearest Insurance Medical Officer. | Every employer, on occurrence of any accident likely to cause or permanent disability or on receipt of notice from employee. | Imprisonment upto 1 year or fine upto Rs. 4000/- or with both. (Section 85(ii) | 12 |
| 16 | Industrial Law | Employees' State Insurance Act, 1948/Employees' State Insurance (Central) Rules, 1950 | Section 72, Rule-Not applicable | Prohibit to deduct or reduce wages directly or indirectly, of his liability for any contributions payable , or except as provided by the regulations , discontinue or reduce benefits payable to him under the conditions of his service which are similar to the benefits conferred by this Act | Every Employer, employing 20 or more workers. | Imprisonment upto 1 year or fine upto Rs. 4000/- or with both. (Section 85(ii) | NA |
| 17 | Labour Law | Factories Act, 1948/Maharashtra Factories Rules, 1963 | Section 110 read with Rule 119 (1) | Submit monthly Return in Form 27A in duplicate to the Inspector, on or before 10th of every month. | Every owner/occupier of a factory | Imprisonment upto 2 years or fine upto Rs. 1, 00, 000/- or both and on continuing contravention further fine upto Rs. 1000/- for each day (Section 92) | 27 A |
| 18 | Labour Law | Factories Act, 1948/Maharashtra Factories Rules, 1963 | Section 18 (4) read with Rule 43 | Provide drinking water as per quality prescrubed by BIS and get the quality of water tested from a government approved laboratory at least once in every 6 months. | Every owner/occupier of a factory where drinking water is supplied | Imprisonment up to 2 years or fine up to Rs. 1, 00, 000/- or both and on continuing contravention further fine upto Rs. 1000/- for each day (Section 92) | NA |
| 19 | Labour Law | Building And Other Construction Workers (Regulation Of Employment And Conditions Of Service) Act, 1996/Maharashtraâ Building And Other Construction Workers (Regulation Of Employment And Conditions Of Service) Rules, 2007 | Section 40 (2) (k) read with Rule 62 (a) | Ensure that construction site shall be provided with:(i) fire extinguishing equipment (ii) an adequate water supply at ample pressure as per national standard (iii) trained persons to operate the fire extinguishing equipment. | Every employer at a construction site of a building or other construction work | Imprisonment upto 3 months or with Fine upto Rs. 2,000/- or with both and incase of continuing offence Fine upto Rs 100/- per day (Section 47) | NA |
| 20 | Labour Law | Building And Other Construction Workers (Regulation Of Employment And Conditions Of Service) Act, 1996/Building And Other Construction Workers (Regulation Of Employment And Conditions Of Service) Act, 1996 | Section 40 read with Rule 240 | Maintain Form A where building workers are employed. | Every employer at a construction site of a building | Imprisonment upto 3 months or with Fine upto Rs. 2,000/- or with both and incase of continuing offence Fine upto Rs 100/- per day (Section 47) | Form A (as prescribed under Ease of Compliance to Maintain Registers under various Labour Law Rules, 2016 |
| 21 | Environment, Health and Safety | Atomic Energy Act, 1962/Atomic Energy (Radiation Protection) Rules, 2004 | Section 17 read with Rule 20 (3) | Intimate of any accident to the Special Officer, within 24 hours involving a source or loss of source of which he is the custodian | Every employer on occurrence of any accident | 1. Imprisonment upto 5 years or fine or both (Section 24) 2. Suspension of operation of the licence or revocation of licence (Rule 10(ii)) | Intimation Letter |
| 22 | Environment, Health and Safety | Atomic Energy Act, 1962/Atomic Energy (Radiation Protection) Rules, 2004 | Section 30 read with Rule 26 b (i) | Provide radiation doses to the therapy patients | Every licensee carrying out diagnostic or therapeutic work using radiation generating equipment, sealed or unsealed sources | Imprisonment upto 5 years or fine or both ( 24) 2. Suspension of operation of the licence or revocation of licence (Rule 10(ii)) | NA |
| 23 | Environment, Health and Safety | Environment (Protection) Act, 1986/Hazardous And Other Wastes (Management And Transboundary Movement) Rules, 2016 | Section 25 read with Rule 6(5) | Maintain record of hazardous and other wastes in Form 3. | Every authorised occupier | Imprisonment upto 5 years and Fine upto Rs. 1,00,000/- or both, and in case of continuous contravention additional fine upto Rs. 5000/- for every day and in further continuation of contravention 1 year, further Imprisonment upto 7 years ( 15) | Form no. 3 |
| 24 | Environment, Health and Safety | Environment (Protection) Act, 1986/E-Waste (Management) Rules, 2016 | Section 25 read with Rule 4 (3) | Ensure that no damage is caused to the environment during storage and transportation of e-waste. | Every Manufacturer generating E-Waste | Imprisonment upto 5 years and Fine upto Rs. 1,00,000/- or both, and in case of continuous contravention additional fine upto Rs. 5000/- for every day and in further continuation of contravention of 1 year, further Imprisonment upto 7 years (Section 15) | NA |
| 25 | Taxation | Central Goods And Services Tax Act, 2017/Central Goods And Services Tax Rules, 2017 | Section 51 (3) (4), Rule-Not applicable | Ensure to provide a certificate within five days of crediting the amount so deducted to the Government mentioning the contract value, rate of deduction, amount deducted, amount paid to the Government | Every person deducting tax at source | Fine of INR 100 per day until the failure is rectified, maximum amount of INR 500. (Section 51 (4)) | NA |
| 26 | Taxation | Central Goods And Services Tax Act, 2017/Central Goods And Services Tax Rules, 2017 | Section 27 (1) read with Rule 13 (1) | File a application in Form GST REG-09 for a non-resident taxable person with a valid passport, at least five days prior to the commencement of business at the Common Portal either directly or through a Facilitation Center notified by the Commissioner | Every non-resident taxable person | Penalty of INR 10,000 or an amount equivalent to the tax evaded or the tax not deducted under section 51 or short deducted or deducted but not paid to the Government or tax not collected under section 52 or short collected or collected but not paid to the Government or input tax credit availed of or passed on or distributed irregularly, or the refund claimed fraudulently, whichever is higher. (Section 122 (1)) | GST REG-09 |
| 27 | Taxation | Income Tax Act, 1961/Income Tax Rules, 1962 | Section 44AB read with Rule 6G | Ensure to get financial accounts audited before 30th September | Every assessee carrying on business having turnover of more than Rs. 1 Crore or more in the previous year. | Penalty of one-half per cent of the total sales, turnover or gross receipts, as the case may be, in business, or of the gross receipts in profession, in such previous year or a sum of one lakh and fifty thousand rupees, whichever is less. (Section 271B) | NA |
| 28 | Taxation | Income Tax Act, 1961/Income Tax Rules, 1962 | Section 139 (5), Rule-Not applicable | Submit the revised return in Form ITR 6 to the Income Tax Authorities for the previous year before the expiry of one year from the end of relevant assessment year or before completion of assessment, whichever is earlier. | Every company, intents to revise its Income Tax Return, originally filed on or before due date. | Penalty of Rs. 5000/- along with interest for the period of default on the tax on total income as mentioned in Section 234A. [Section 271F] | ITR 6 |
| 29 | EXIM | Foreign Exchange Management Act, 1999/Foreign Exchange Management (Borrowing and Lending in Rupees) Regulations, 2000 | Section 6 (3), 47 (2) read with Rule 5 (1) (v) (B) | File with the nearest office of the Reserve Bank, not later than 30 days from the date of issue of Non-convertible Debentures (NCDs), Full details of the remittances received namely; (a) a list of containing Names and Addresses of NRIs and the number of Non-convertible Debentures (NCDs) issued to each of them, on repartition and/or non-repartition basis; and (b) Certificate from Company Secretary stating that all the provisions of the Act, rules and regulations in regard to issue of Non-convertible Debentures have been duly complied. | Every company incorporated in India on issuing of Non-convertible Debentures | Fine upto thrice the sum involved, if the amount is quantifiable or upto Rs. 2, 00, 000/- if the amount is not quantifiable; 2. In case of continuance of contravention Fine upto Rs. 5, 000/- for every day (Section 13(1)) | NA |
| 30 | EXIM | Foreign Exchange Management Act, 1999/Foreign Exchange Management (Transfer or Issue of any Foreign Security) Regulations, 2004 | Section 6 (3), 47 (2) read with Rule 21 (2) (iii) | Ensure to issue Foreign Currency Exchangeable Bonds to a person resident outside India in accordance with and subject to the conditions specified in Schedule IV with the specific approval of the Reserve Bank | Every companies on issue of Foreign Currency Convertible Bonds Beyond USD 500 million | Fine upto thrice the sum involved, if the amount is quantifiable or upto Rs. 2, 00, 000/- if the amount is not quantifiable; 2. In case of continuance of contravention Fine upto Rs. 5, 000/- for every day (Section 13(1)) | Schedule IV |
| 31 | EXIM | Foreign Trade (Development And Regulation) Act, 1992/Foreign Trade (Regulation) Rules, 1993 And Foreign Trade Policy, 2009-2014, Foreign Trade Procedures, 2009-2014 | Section 19 read with Rule Para 2.10 (Procedure) | File an application to the Regional Authority for grant of Authorisation for import and export of items restricted in ITC (HS) classification. | Every person intending to Import or Export items restricted under ITC (HS) classification | Fine upto Rs. 1,000/- or five times the value of the goods in respect of which any contravention is made or attempted to be made, whichever is more. (Section 8(2)) | Application Letter |
| 32 | EXIM | Foreign Trade (Development And Regulation) Act, 1992/Foreign Trade (Regulation) Rules, 1993 And Foreign Trade Policy, 2009-2014, Foreign Trade Procedures, 2009-2014 | Section 19 read with Rule Para 6.21 (Procedure) | Obtain annual permission from Customs Authorities for the purpose of taking out inputs and equipments (specified at Appendix 14 - I- J) to DTA farm subject to the following conditions:- 1. Supply of inputs by EOUs to contract farm(s) shall be subject to input- output norms approved by DGFT/BoA, 2. There shall be contract farming agreement between EOU and DTA farmer(s), and 3. Unit has been in existence for at least two years and engaged in export of agriculture/ horticulture/aquaculture products: otherwise it shall furnish bank guarantee equivalent to duty foregone on capital goods/ inputs proposed to be taken out to Deputy/Assistant Commissioner of customs/Central Excise, till unit complete two years. | Every EOU's engaged in the production/ processing of Agriculture/ Horticulture/ Aquaculture products | Fine upto Rs. 1,000/- or five times the value of the goods in respect of which any contravention is made or attempted to be made, whichever is more. (Section 8(2)) | Appendix 14 - I- J |