It appears there may be some confusion in your query as the Gujarat Labour Welfare Fund (GLWF) and its applicable forms B & C pertain to India, not the United States. The GLWF is a statutory obligation for companies operating in Gujarat, India.
For those operating in Gujarat, the filing of Form B (Return of Employer) and Form C (Return of Unpaid Accumulations) is indeed mandatory. They must be filed annually, not quarterly, by the 15th of January each year for the preceding year.
Here is a broad step-by-step guide to make it clearer:
1. Obtain Forms B & C from the official website of the Gujarat Labour Welfare Board or from a local labour office.
2. Fill out Form B with your company details, employee count, and the total amount contributed to the fund for the year.
3. Fill out Form C to declare any unpaid accumulations and reasons for non-payment.
4. Submit both forms to the Labour Welfare Commissioner by 15th January of the next year.
5. Maintain a copy of these records for future reference and audits.
However, if you are located in the United States and do not have operations or employees in Gujarat, India, then you do not need to worry about these forms.
If this doesn't answer your question or you were asking about a different welfare fund, please provide more details so we can offer a more precise answer.