The employer shall send annually, return relating to such establishment in duplicate to the Registering Officer for the year ending 31st December in the given format.
Form XXV (other states)
Gujarat- Form XXIX
Karnataka- Form XLV
WB and Orissa- Form-XXV
Whoever contravenes any provisions of this act shall be punishable with fine which may extend to one thousand rupees for every such contravention or failure