FYI this is establishment not a factory. Here X Co., having 3 branches (a, b & c), a & b branches we have already files the Form U annual returns.
But C branch we can’t file the return because the employees who are working in that premises the same details included in the annual return of b branch, the reason is the employees working most of the time in b premises & the registers records maintained in b branch only.
In this case can we submit the NIL returns for C branch, please clarify.