- Every employer shall, on or before the 1st day of February in each year, upload unified annual return in Form V 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).]
