Confused About Filing Unified Annual Return in Form D? Clarification Needed for State Government Establishments

Unified Annual Return in Form D: Applicability and Filing Requirements

As per the notification dated 29th January 2019, a Unified Annual Return in Form D is required to be filed on the Shram Suvidha portal by all employers, and the physical submission of the Return in Form D is discontinued.

Applicability to State Government Establishments

Is this applicable to establishments (Private Ltd. companies/LLP, Partnerships/Proprietorship firms, etc.) whose Appropriate Government is the State Government?

The reason for asking this question is that when we start filling the Unified Annual Return in Form D on the Shram Suvidha portal and select "Payment of Bonus Act," a confirmation is displayed as "This Return is to be filed only if the Appropriate Government under the Industrial Disputes Act, 1947, is the Central Government."

Clarification on Filing Requirements

Does the above mean that establishments whose Appropriate Government under the Industrial Disputes Act, 1947, is the Central Government only have to file this Return on the Shram Suvidha portal? If yes, then what about others? If no, should the other employers go ahead irrespective of the above remarks appearing on the portal and file the Return?

Respected Sir,

Kindly provide Form D - Unified Annual Return to be filed in respect of Bonus under the Payment of Bonus Act. In which portal should the return be filed?

With regards,

RSD

Dear Sir, The Unified Annual Return in Form D under the Payment of Bonus Act, 1965 is to be filed online on the Shram Suvidha portal. It is not in a downloadable format.

Query on Applicability

My query is - Is it applicable only to Central Government organizations or to all organizations, including the private sector? The reason being when we start filling the Unified Annual Return in Form D on the Shram Suvidha portal and select "Payment of Bonus Act," a confirmation is displayed as "This Return is to be filed only if the Appropriate Government under the Industrial Disputes Act, 1947 is the Central Government."

Kindly help as the deadline for filing the Return of 1st February 2019 is already over.

Notification for Unified Annual Return in Form D

This notification for the Unified Annual Return in Form D is required to be filed on the Shram Suvidha portal by all employers. The physical submission of the return in Form D is discontinued. This is applicable to establishments (Private Ltd. companies/LLP, Partnerships/Proprietorship firms, etc.) whose Appropriate Government is either the State Government or the Central Government. You need to verify this with the local labor office from whom you obtained the license.

Further, this portal may belong to the Central Government or the State portal of your state. Since the portals are different under different state governments, please ensure you are using the correct one.

Shram Suvidha Portal Applicability

Shram Suvidha Portal is only for establishments for which the Central Government is the appropriate government under all applicable labor laws.

Definition of Appropriate Government

The definition of the appropriate government under the Industrial Disputes Act is applicable to the Contract Labour Act, ISMW Act, BOCW Act, and Bonus Act as well. For the Minimum Wages Act, Employees' State Insurance Act, and Payment of Wages Act, it is different. For example, for banks, the Central Government is the appropriate government under the Industrial Disputes Act and the Contract Labour Act and Bonus Act, but not under the Minimum Wages Act.

Annual Return Submission

So, the Annual Return under the Payment of Bonus Act in Form D has to be submitted by establishments for which the Central Government is the appropriate government. What is by or under the authority of the Government has been defined in the Hon'ble Supreme Court judgment on the Steel Authority of India.