Half-yearly Returns

Half Yearly Return - FORM 20
However submission of returns and maintenance of registers have been simplified for certain category of establishments.

Small Establishment : Means an establishment in which not less than 10 and not more than 19 persons are employed or were employed on any day of the preceding 12 months.

Registers to be maintained
- Form B
- Form C
- Form D

Returns to be submitted
- Core return in Form A

Very Small Establishment : Means an establishment in which not more than 9 persons are employed or were employed on any day of the preceding 12 months.

Registers to be maintained
- Form D
- Form E

Returns to be submitted
-Core return in Form A