Form-D Bonus Returns: Do We Need to Submit for Teams with Fewer Than 10 Employees?

Hi Team, Is it mandatory to submit the Form-D bonus returns for employees below 10? Thanks in advance for your reply.

Applicability of the Payment of Bonus Act

The Payment of Bonus Act applies to factories without reference to the number of employees. However, it will apply to shops and commercial establishments if there are or were at least 20 employees. Therefore, if your establishment never had 20 employees, then the Act itself is not applicable to you. If so, why should we submit the returns? That is not required.