(1) Every employer shall send a return of contributions in quadruplicate in Form 5 along with receipted copies of challans for the amounts deposited in the Bank, to the appropriate office by registered post or messenger, in respect of all employees for whom contributions are payable in a contribution period, so as to reach that office —
(a) within 42 days of the termination of contribution period to which it relates ;
(b) within 21 days of the date of permanent closure of the factory or establishment, as the case may be ;
(c) within 7 days of the date of receipt of requisition in that behalf from the appropriate office.
1 (A) Every employer shall be required to submit details in Form 5 (Return of Contribution) with regard to employees engaged through Principal and Immediate Employers and their coverage, submission of Declaration Forms, distribution of Temporary Identification Certificates/Permanent Identity Cards and wages considered for payment of contribution and wages excluded for such purpose.
(2) For the purposes of Section 77 of the Act, the due date by which the evidence of contributions having been paid must reach the Corporation shall be the last of the days respectively specified in clauses
(a), (b) and (c) of sub-regulation (1).