Payment of Wages Act: Is It Necessary for Factories to Keep Registers and Records?

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Please help me with the Payment of Wages Act for factories. Is it compulsory to maintain registers and records?
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Simplification of Records and Annual Returns in Madhya Pradesh

The State of Madhya Pradesh leads all other states by simplifying records and annual returns under various labour laws.

As per Notification No: 1/19/3/2016/1673-86 dated 9.1.2019, the Government of Madhya Pradesh, under Section 17 of the Madhya Pradesh Labour Laws (Amendment) and Miscellaneous Provision Act, 2015, has notified the Combined Register and Annual Return to be maintained for the various laws as mentioned below:

1. The Contract Labour (Regulation and Abolition) Act, 1970
2. The Equal Remuneration Act, 1976
3. The Factories Act, 1948
4. The Industrial Disputes Act, 1947
5. The Inter-State Migrant Workmen (Regulation of Employment and Conditions of Service) Act, 1979
6. The Labour Laws (Exemption from Furnishing Returns and Maintaining Registers by Certain Establishments) Act, 1988
7. The Maternity Benefit Act, 1961
8. The Minimum Wages Act, 1948
9. The Motor Transport Workers Act, 1961
10. The Payment of Gratuity Act, 1972
11. The Payment of Wages Act, 1936
12. The Payment of Bonus Act, 1965
13. The Sales Promotion Employees (Conditions of Service) Act, 1976
14. The Madhya Pradesh Shram Kalyan Nidhi Adhiniyam, 1982
15. The Madhya Pradesh Shops and Establishments Act, 1958

The government, with reference to the notification, has also allowed the registers and returns mentioned above to be maintained in computerized and digital formats.
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