(1)Every employer of a registered establishment shall upload a Unified Annual Return in Form XXV specified in the rules on or before the 1st day of February following the end of the year to which it relates.(2)The principal employer or contractor shall also file a Unified Annual Return to the concerned authorities manually on or the before 1st day of February following the end of the year to which it relates.(3)In case, if the employer maintain registers, records and reports in electronic form, such registers, records or reports, shall also be taken into consideration by the inspector for the purpose of examination of any register or record required to be kept under the Act and the rules made thereunder and require the production thereof for inspection.]
