Type:Statutory Return Frequency: Annual

Action to be taken:
Submit an annual return regarding Bonus Paid to employees in Form D to the Inspector under the Bonus Act within 30 days of the time limit to pay bonus

Audit Requirement:
Has an annual return regarding Bonus Paid been submitted to the Inspector within 30 days of the time limit to pay bonus ?

Supporting Documents:
Copy of Return and proof of submission

Related Documents:
Form D - R 5: Annual Return   View doc  26.6 Kb

Related Triggers:
Close Of Accounting Year

Related Keywords:
Bonus

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Related Sections:
Payment of Bonus Rules, 1975
5:Annual returns:
(1)Every employer shall on or before the 1st day of February in each year upload annual returns in the Form  D on the web portal of the Ministry of Labour and Employment giving information as to the particulars specified in respect of the preceding year:— 
Provided that the annual returns shall be filed within the time limit specified in section 19 of the Act. 
(2) Every employer on or before the 1st day of February in each year may file annual returns in the Form D to the Inspector giving information as to the particulars specified in respect of the preceding year:
Provided that during inspection, the inspector shall require the production of the accounts, books, register and other documents if the same are maintained in manual form or in electronic form, as the case may be.
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 (21 of 2000).