(1) The employer in respect of every industrial premises shall send to the competent authority on or before the 10th day of every month, a monthly return in Form XI and furnish to that authority an annual return in Form XII on or before the 30th April of every year.
(2) Every principal employer shall maintain a register of contractors in Form XVIII and shall furnish an annual return in respect of the labour employed through contractors to the competent authority in Form XIX so as to reach the said authority on or before the 30th April of every year].
*(3) Notwithstanding the provisions contained in sub rule (1) and (2), in such cases where online Annual Return is filed in such format as may be prescribed by the Government for the purpose it may be filed not later than 30th June of every year.
Provided that the Government, by order, may devise or notify consolidated forms for maintaining registers and records in lieu of the forms prescribed in these rules.
Provided further that the Government may allow the registers and records to be maintained in computerized or digital formats.