- Every employer shall on or before the 1st day of February in each year upload annual returns in Form G1 on the web portal of the Ministry of Labour and Employment giving information as to the particulars specified in respect of the preceding year.(2)Every employer on or before the 1st day of February in each year may file annual returns in the Form G1 to the concerned Authority manually giving information as to the particulars specified in respect of the preceding year.Provided that during inspection, the inspector/ concerned Authority shall require the production of the accounts, books, register and other documents if the same are maintained in manual form or in electronic form, as the case may be.Explanation. - For the purpose of this sub-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).]
