- Every employer shall, on or before the 1st day of February in each year, upload unified annual return in Form G1 on the web portal of the Central Government in the Ministry of Labour and Employment giving information as to the particulars specified in respect of the preceding year:Provided that during inspection, the inspector may require the production of accounts, books, registers and other documents maintained in electronic form or otherwise.Explanation. - For the purposes of this rule, the expression "electronic form" shall have the same meaning as assigned to it in clause (r) of section 2 of the Information Technology Act, 2000 (21 of 2000).]
