AKP Corporate & Compliance Digest December 01, 2025

• Published date: 04 December 2025
• Subject Matter: Corporate/Commercial Law, Compliance, Corporate and Company Law, Securities
• Law Firm: AK & Partners
• Author: Mr Anuroop Omkar

We are delighted to share this week's AKP Corporate & Compliance Weekly Digest.

1. Labour Law

1.1. ESIC Implements Code on Social Security 2020 with Expanded Family Benefits

The Employees' State Insurance Corporation ("ESIC") has notified the implementation of the Code on Social Security, 2020, effective from November 21, 2025, following the Ministry of Labour and Employment's Gazette Notification. Key changes expand the definition of "dependant" under Section 2(24)(c) to include widowers and grandparents, entitling them to Dependent Benefit, and "family" under Section 2(33)(e) to encompass a woman employee's father-in-law and mother-in-law for Medical Benefit eligibility. Regional Directors, ESIC Medical College Deans, and Hospital Superintendents must apply these revised definitions when extending benefits, replacing prior Employees' State Insurance Act 1948 provisions.

1.2. ESIC Designates New Email for On-Account Payment Queries

ESIC Headquarters has issued an Office Memorandum dated November 27, 2025, designating a dedicated email ID exclusively for 'On Account' payment (OAP) matters, requiring all related issues to be emailed solely to oap-hq@esic.gov.in. The notification, circulated to state secretaries, divisional heads, zonal commissioners, regional directors, and all ESIC users, streamlines OAP communications previously handled via fa9-hq@esic.nic.in.

1.3. Chhattisgarh Fire Safety Rules Introduce Third-Party Auditor Framework

The Chhattisgarh government has amended the Fire and Emergency Service Rules, 2021, effective 24 November 2025, by introducing Third-Party Auditors (TPAs) accredited by the Director General to conduct fire safety audits and certify compliance under Section 59 of the 2018 Act. TPAs, licensed for two years based on qualifications like National Fire Service College diplomas, engineering degrees with three years' experience, or fire engineering fellowships, must meet solvency criteria graded A-D (e.g., fifteen point zero zero lakh rupees (15.00 lakh) for Grade-A) and submit biannual certificates in January and July for building owners/occupiers. The framework includes application forms (Form-N), licensing (Form-O), compliance certificates (Form-Q/R), random departmental verification of thirty per cent (30%) audits, and enforcement powers for suspension/cancellation with show-cause notices, ensuring adherence to National Building Code, BIS standards, and state bye-laws.

2. Tax

2.1. Government of Gujarat has issued Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2025 effective from 1st November, 2025

The Government of Gujarat has issued the Gujarat Goods and Services Tax (Fourth Amendment) Rules, 2025, effective from 1st November 2025...