Before the amendment Rule read as under:
Annual returns
5. (1) Every employer shall on or before the 1st day of February in each year upload annual returns in the Form D on the web portal of the Ministry of Labour and Employment giving information as to the particulars specified in respect of the preceding year.
Provided that the annual returns shall be filed within the time-limit specified in section 19 of the Act.
(2) Every employer on or before the 1st day of February in each year may file annual returns in the Form D to the Inspector giving information as to the particulars specified in respect of the preceding year:
Provided that during inspection, the inspector shall require the production of the accounts, books, register and other documents if the same are maintained in manual form or in electronic form, as the case may be.
Explanation : For the purposes of this sub-rule, the expression "electronic form" shall have the same meaning as assigned to it in clause (r) of section 2 of the Information Technology Act, 2000 (21 of 2000).
Section 19 prescribes time-limit of 8 months for payment of bonus. It did not prescribe time limit for filing return. Now Proviso to Rule 5(1) which referred to Section 19 has been omitted. It is now clear that return has to be filed by 1st February as provided in Rule 5(1).