Dear,
In my opinion, if you are a licensed contractor or otherwise covered under this Act, then you are required to submit the half-yearly return in the form prescribed under the Central or State CL(R&A) Rules, whichever is applicable in your case, to the concerned Licensing Officer.
With Regards,
R.N.Khola
Quote from pmudgal: "Please let me know whether you should submit a half-yearly return if you have less than 20 workmen or not."