The Code on Social Security (Gujarat) Rules, 2023
Rule 71. Information to be furnished by the employer under section 123 (d)
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(1) Every employer, within Sixty days of commencement of his work of payment of cess, as the case may be, file a return under clause (d) of Section 123 of the Code as per Form- XXXI to the Assessing Officer.
(2) Any change or modification in the information furnished under sub-rule (1) shall be communicated 1o the Assessing Officer immediately but not later than thirty days from the date of affecting the modification or change. By'