Consolidated Annual Return - Gujarat

Background

To make compliance with labour laws simpler and to avoid the duplication of effort by employers, the Government of Gujarat introduced a Consolidated Annual Return system. Instead of submitting multiple separate returns under different labour legislations, employers now have the option to file one combined return along with maintaining integrated registers.

This reform is part of the State’s Ease of Doing Business (EoDB) initiatives and is meant to:

  • Reduce the paperwork burden on employers.
  • Improve transparency in reporting.
  • Enable labour authorities to monitor compliance more effectively.

Applicability

The ‘Self-Certification-cum-Consolidated Annual Return Scheme’ shall be applicable to every employer who have employed 50 or more
employees in an establishment registered either under;

1. The Factories Act, 1948 or,
2. The Contract Labour (Regulation and Abolition) Act, 1970.

The scheme is applicable to factories and industrial establishments in Gujarat that fall under the ambit of various central and state labour laws. Some of the major laws covered include:

  1. Minimum Wages Act, 1948
  2. Factories Act, 1948
  3. Payment of Bonus Act, 1965
  4. Payment of Gratuity Act, 1972
  5. Contract Labour (Regulation & Abolition) Act, 1970
  6. The Building and other Construction Workers Welfare Cess Act, 1996
  7. The Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996
  8. The Payment of Wages Act,1936
  9. The Maternity Benefit Act, 1961

 

The ‘Self-Certification-cum Consolidated Annual Return Scheme’ shall not be applicable to the following factories registered under the Factories Act, 1948,

(A) All the classes of factories wherein any of the operations declared to be “dangerous operation” under the rule 102 of Gujarat Factories Rules, 1963, are carried on or ordinarily so carried on, with or without the aid of power.
(B) All classes of factories wherein any of the “dangerous machines” mentioned in schedule to rule 54 of the Gujarat Factories Rules, 1963, are being used with the aid of power, or
ordinarily so used.
(C) All the classes of the factories involving “hazardous processes” mentioned under section 2(cb) of the Factories Act,
1948 (The First Schedule of the Factories Act, 1948).

Validity and Procedure of the Scheme

  • The Scheme shall apply from the date of issue of this Resolution.
  • Every such employer shall submit online application on E-Shram Seva web portal on the web site of the Commissioner of Labour (www.col.gujarat.gov.in) with all annexure and the documents in prescribed form (Annexure: 1) as prescribed by the Government to the Assistant Commissioner of Labour of the district of the establishment and a copy of the same to the District head of the office of the Director of Industrial Safety and Health.
  • Every employer who is covered under this scheme shall continue to be governed under it, even if, the number of employees subsequently reduced to less than 50.
  • The responsibilities of the employer under different labour laws as given in the List (Annexure- IV) shall have to be fulfilled by the every applicant employer. The list of responsibilities and obligation
  • The scheme shall be optional for every employer who has employed less than 50 employees in an establishment registered, either under the 2 Factories Act, 1948 or the Contract Labour (Regulation and Abolition) Act, 1970. Every such employer shall submit their application, to the Assistant Commissioner of Labour of the district of the establishment and a copy of the same to the District head of the office of the Director of Industrial Safety and Health, online in E-Shram Seva web portal on the web site of the Commissioner of Labour (www.col.gujarat.gov.in) with all annexure and documents as prescribed by the Government.
  • The employer of Factories and other Establishments which are covered under the Scheme and whose application is sanctioned by the Commissioner of Labour under the Scheme and submitting necessary annual returns, as prescribed in the Scheme, to the Assistant Commissioner of Labour and complying with the provisions of Labour Laws, shall be exempted from the routine inspections by the authorities appointed under the five labour laws, from the date of sanction of his application, subject to regular filing of annual returns in Annexure-V and also there should not be any complaint received by the authorities for breach any Labour laws, against such registered Establishment.
  • After sanctioning of the application under this Scheme, the concerned Employer/Entrepreneur/Establishment shall file the Consolidated Annual Return in the prescribed Performa as given at Annexure- V along with the required documents and information. The return can be filed on line on www.col.gujarat.gov.in in E-Shram Seva web portal, between 1st of January and before 1st of March of every year.
  • In the case, where any establishment registered under this Scheme, do not file the said Consolidated Annual Return or if any complaint for violation of any Labour laws, is received by the authorities, the penal actions as prescribed under the said Labour Laws, shall be initiated against such establishments.
  • Every year random inspections of the establishments, who have been registered under this Scheme, will be carried out as may be decided by the concerned HOD/Labour and Employment Department.
  • The Registration of the establishments who have registered under the Voluntary Self Certification Scheme, as per the GR No. FAC / 2003 / 3043/M-3, dtd.05.12.2003 of this Department and have valid-live Registration Number, as on date of issue of this resolution, their Registration stands CANCELLED. They will have to reregister themselves under this new Scheme, as per the provisions of this GR, if it is applicable to them.
  • The amount of Security Deposit, if any pending with the Government, will be refunded on written request for refund along with the proof of payment of deposit, the original certificate and the proof of application for new registration (if applicable), to the Deputy Commissioner of Labour.
  • The Scheme of Voluntary Self Certification – cum – Annual Return, as published by the Labour and Employment Department, GR dtd.05.12.2003, No.: FAC/2003/3043/M-3, stands cancelled from the date of issue of this GR.
  • Due to implementation of the provisions, as amended by the Labour Laws (Gujarat Amendment) Act, 2015, for the Self Certification and Consolidated Annual Return, the rules under above 5 Labour Laws, conflicting with any provisions under this GR, are being amended to that effect and will be issued separately.

 

For more information  – https://col.gujarat.gov.in/Portal/Document/3_150_1_GR-Issued-2016-Self-Certification.pdf

Consolidated Annual Return under Self Certification Scheme

Consolidated Annual Return to be filed between 1st of January and before 1st March every year.

Penalty & Punishment

On failure of filing Annual return such penalty/ punishment/fine shall be levied as the appropriate authority may deems fit.

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