Rule 90. Manner and period of filing returns to the officers or authority under clause (d) of Section 123

(1) The employer to which the provisions of Chapter V and Chapter VI of the Code applies shall, on or before the 1st day of February in each year, upload a unified annual return in Form-XXXVIII online on the web portal of the Labour Commissioner, Uttar Pradesh, giving information as to the particulars specified, in respect of the preceding year:

Provided that during inspection, the Inspector-cum-Facilitator may require the production of accounts, books, register and other documents maintained in electronic form or otherwise.

Explanation- For the purposes of this sub-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 (Act no. 21 of 2000).

(2) If the employer to which the Code applies sells, abandons or discontinues the working of the establishment, then, he shall, within one month of the date of such sale or abandonment or four months of the date of such discontinuance, as the case may be, upload online, on the web portal of the Labour Commissioner, Uttar Pradesh, a further unified return in Form-XXXVIII referred to in clause(1) in respect of the period between the end of the preceding year and the date of the sale, abandonment or discontinuance.

(3) Every employer shall file such returns electronically on the portal of Labour Commissioner, Uttar Pradesh or otherwise to Competent Authority, appointed under the various provisions of the Code and rules made thereafter.