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You have asked a suggestion that is contrary to the labour laws prevailing in India. Either Factory Act or Shops and Establishment Act prescribe 8 hours of work per day. You can add overtime further for an hour. Therefore, as far as making a duty roster for 8 hours shift is concerned, you can do on your own. However, making employees to work for 12 hours is gross violations of the either of this act. You want a suggestion how to cover up this illegal activity.
This forum is for giving suggestions within the precincts of the law and not out of it. You have written that "So please let me aware how it could be managed for all the records including pay rolls." What you would like to do is not management per manipulation. This forum cannot be party to your manipulations. Please do it on your own.
Lastly, you have hidden your identity by making your post anonymous, we need not avail of this cloak of anonymity.
11th February 2017 From India, Bangalore
It is better to follow and abide by the prevailing labour laws failing which the Occupier and Manager can be prosecuted if observed by the inspecting authorities or someone complained it.
P K Sharma
12th February 2017 From India, Delhi