Dear Pankaj,
I have asked you to go through your State Factory Rules for the submission of returns. According to the Punjab Factory Rules, 1952, we are to send half-yearly returns for the period ending 30 June only, and this is to be submitted to CIF by the 15th of July. In Haryana and Punjab, we are not required to send any half-yearly return for the period ending 31st December. We are only to submit the annual return in Form 21 by the 15th of January in Haryana, and in Punjab, it is to be submitted by the 31st of January. Thus, you should review your State Rules for your query.
With Regards,
R.N. Khola
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Thanks, sir, for that. I want to ask another question. For example, suppose in one factory they have deposited the 1st half-yearly return on 15 July 09. But in January '10, I demand another half-yearly return for the period ending 1 July 09 to 31 December 09, but they have only deposited the Annual factory return on 31 Jan 10. Now, my question is, if in this case they have deposited the Annual return, is it mandatory to file the half-yearly return as well? Are there any consequences for that?