Returns Submission Under Pog & Maternity Benefit Act

Dear All Seniors
Warms Greetings of the Day !!
I have a query regarding returns submission under Maternity benefit Act and Payment of Gratuity Act.
1. My first query is who is the Competent Authority before him a company have to submit returns under Maternity benefit Act?
2. When to Submit Form A and before whom ( who is the controlling Authority ) to submit and what will happen if a company do not submit the Form A?
Thanks & Regards
Adesh

It is normally the asst.Commissioner of Labour (state)(Central if your establishment is a public sector undertaking) that is notified as the Controlling Authority or the Competent authority to receive the information or forms under the respective Acts. Form A is to be submitted to the Controlling Authority within 30 days of the Gratuity Rules becoming applicable to an establishment. Breach of the provisions of the Gratuity Act may attract penalties of either a fine or sentence as per Sec.9 of the POG Act.
B.Saikumar
HR & Labour Law Advisor
Navi Mumbai