The employer of every establishment shall file the Consolidated Annual Return for the year ending 31st March for all the specified labour laws every year on the prescribed date in the prescribed form.
Format:
Form B
Penalty:
Any penalty, forefeiture or punishment incurred or inflicted in respect of any offence committed under the respective Acts shall prevail.
Every employer who is registered under this Act shall furnish an online return. Prior to the submission of the online return, the employer has to enroll himself for e-service under the specified format.
Format:
Form III-B
Every establishment shall file the annual return stipulated under this Act every year on the prescribed day. The return shall be sent in Form IV so as to reach the Inspector, Orissa not later than the 31st March of every year.
Format:
Penalty:
If the establishment fails to submit the annual return it shall be punishable with fine which may extend to 200 rupees.
The employer shall file the Consolidated Annual Return for the specified labour laws every year on the prescribed date by way of the online portal. The return can be filed between 1st of January and 31st of January every year. Any employer can opt for this Scheme by applying to the Labour Commissioner in the prescribed form.
Format:
Annexure V
Penalty:
If the employer fails to file the consolidated Annual Return or if any complaint for the violation of any labour laws is received by the authority, the penal action as prescribed under the said labour laws shall be initiated against such employer.
The employer shall furnish a return through online in the prescribed form or to the local assessing authority accompanied by a copy of the receipted Treasury challan in Form O.T.C.-6 in token of payment of tax.
Format:
Form-V
Challan in Form O.T.C-6
Penalty:
Where an employer or enrolled person without reasonable cause, fails
to file such return within the prescribed time, the assessing authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding rupees five for each day of delay.
Every employer shall file an e-return by way of the online portal provided in the prescribed form before the end of 10th day of every month.
Format:
Form V
Penalty:
When an assessee failed to submit such return within the specific period the assessing authority may, after giving him a reasonable opportunity of making representation impose upon him a penalty which shall not be less than rupees five but which shall not exceed rupees one hundred for each day of delay.
Every employer having ten or more employees shall send a return 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 the 10th day of the month following the month to which the return relates.
Format:
Form XXVII
Penalty:
Any employer who contravenes any of the provisions of these rules shall, on conviction, be punished with a fine which may extend to fifty rupees.
For a second offence with fine which shall not be less than one hundred rupees but which may extend to two hundred rupees and for the third or subsequent offences, with a fine which shall not be less than two
hundred and fifty rupees but which may extend to rupees five hundred.
The manager of every factory shall file a monthly return to the concerned authority in the prescribed form before the expiry of the 10th day of each month.
Format:
Form 27A
Penalty:
Any occupier who contravention any provisions of the Act or Rules shall be punishable with fine which may extend to 1,00,000 rupees or imprisonment up to 2 years or both.
The Establishment should send return of contributions in quadruplicate along with receipted copies of challans for the amounts deposited in the Bank, by registered post or messenger, in respect of all employees for whom contributions are payable in a contribution period.
Format:
Form 5/ Online
Penalty:
When Employer fails to pay contribution within lawful time period, Simple Interest of 15% pa for every day’s default.
The Employee Provident Fund return must be filed by all entities having Provident Fund registration every month. The employer shall file the monthly challan-cum-return through the online / employer e-sewa scheme.
Format:
ECR
Penalty:
If an employer fails or refuses to submit any return or submits a false return he shall be punishable with imprisonment,which may extend to one year or with fine which maybe extend to 5000 or with both.