Friends,
Before the amendment made on 29.1.2019 Rule 5 of Payment of Bonus Rules 1975 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.
(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)."
After the amendment made on 29.1.2019 now the Rule reads as under:
‘5. Annual return.-
Every employer shall, on or before the 1st day of February in each year, upload unified annual return in Form D on the web portal of the Central Government in the Ministry of Labour and Employment giving information as to the particulars specified in respect of the preceding year:
Provided that during inspection, the inspector may require the production of accounts, books, registers and other documents maintained in electronic form or otherwise.
Explanation.- For the purposes of this 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).”
Thus it may be noted that the following changes have been made in the Rule:
1) Requirement of filing annual return with the Inspector also as per Rule 5(2) has been removed.
2) The word “unified” has been added in the annual return to be filed on the web portal.
Web portal where the return is to be filed is:
https://return.shramsuvidha.gov.in
The return is to be filed by all establishments whether the appropriate Govt. is the State Government or the Central Government.
Thanks