(Under the Andhra Pradesh Issuance of Integrated Registration and Furnishing of Combined Returns under various Labour Laws Act, 2015 – Section 4, Sub-Section (6))
Background
The Andhra Pradesh Issuance of Integrated Registration and Furnishing of Combined Returns under various Labour Laws Act, 2015, was enacted to simplify compliance for employers by integrating registrations and consolidating returns under multiple Scheduled Acts. Prior to this, establishments had to obtain and maintain separate registrations and file multiple returns under different labour legislations. The Act reduces redundancy by allowing employers to apply for a single integrated registration and file one combined return in Form-B of the Second Schedule, thereby ensuring ease of compliance, improved transparency, and efficiency in administration.
Applicability
Description of Form-B: Combined Return
An employer in relation to an establishment to which the following Scheduled Acts apply, shall submit Combined Return on Form-B of the Second Schedule by 30th April:
1) The Andhra Pradesh Shops and Establishments Act, 1988 and the Andhra Pradesh Shops and Establishments Rules, 1990
2) The Motor Transport Workers Act, 1961 and the Andhra Pradesh Motor Transport Workers Rules, 1963
3) The Inter State Migrant Workmen (Regulation of Employment and Conditions of Service) Act, 1979 and the Andhra Pradesh Inter State Migrant Workmen (Regulation of Employment and Conditions of Service) Rules, 1982
4) The Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996 and the Andhra Pradesh Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Rules, 1999
5) Payment of Gratuity Act, 1972 and the Andhra Pradesh Compulsory Gratuity Insurance Rules, 2011
6) The Contract Labour (Regulation and Abolition) Act, 1970 and the Andhra Pradesh Contract Labour (Regulation and Abolition) Rules, 1971
7) The Beedi and Cigar Workers (Conditions of Employment) Act, 1966 and Andhra Pradesh Beedi & Cigar Workers (Conditions of Employment) Rules, 1968
8) The Minimum Wages Act, 1948 and Andhra Pradesh Minimum Wages Rules, 1960
9) The Plantation Labour Act, 1951
10) The Maternity Benefit Act, 1961
11) The Andhra Pradesh Labour Welfare Fund Act, 1987 and Andhra Pradesh Labour Welfare Fund Rules, 1988
12) The Payment of Bonus Act, 1965
13) The Child Labour (Prohibition and Regulation) Act, 1986 and Andhra Pradesh Child Labour (Prohibition and Regulation) Rules, 1995
14) The Trade Unions Act, 1926 and Andhra Pradesh Trade Union Regulations,1927
Procedure & Compliance
Penalty & Punishment
On failure of filing Annual return such penalty/ punishment/fine shall be levied as the appropriate authority may deems fit.
Conclusion
Form-B serves as the centralized compliance mechanism for establishments in Andhra Pradesh under the 2015 Act. By mandating a single combined return, the Act reduces administrative burden and duplication for employers while ensuring robust compliance under multiple labour legislations. Employers must adopt this integrated filing process to remain compliant, avoid penalties, and ensure smooth operations with the Labour Department.
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