For employers
When is the annual return due?
- Under the Central Rules, the return in Form XVII must reach the Inspector-cum-Facilitator electronically on or before the last day of February following each calendar year rule 74.
Where this uses the Central Rules, your State's Rules may differ: see your State.
Last checked 1 Nov 2026 · written from the official text · not reviewed by a lawyer. This explains the law in general and does not decide your case.