Section 33: Periodical returns

Every employer having ten or more employees shall send a return in Form XXVII for months ending March, June, September and December of every year so as to reach the Inspector within whose jurisdiction the establishment is situated not later than 10th day of the month following the month to which the return relates.

9[Provided that the Government may by order, devise or notify consolidated form for furnishing periodical returns in lieu of the prescribed formats under the rule;

Provided, further that the Government may allow the registers, records and returns to be maintained in computerized or digital format or physical format, as the case may be”]