An employer shall make an application for permission to furnish annual return subject to the conditions mentioned. If there are below 20 employees in a company, the employer can file the return every year. The filing should be made within 15 days from the expiry of the previous year.
Form 5 B
Form 5 A
Form 5 C
Form 5 CC
Where an employer has without reasonable cause failed to file such return within the required time, the prescribed authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding Ten rupees for each day of delay.