Draft Rules - Inter-State Migrant Workmen Central Rules, 2015 - Form XXIII Unified Annual Return Form

(1) Every contractor shall upload a Unified Annual Return, in the Form XXIII specified in these rules, on the web portal on the Ministry of Labour and Employment on or before the 1st day of February
following the close of the year to which it relates.
(2) Every principal employer shall also file a Unified Annual Return on or before the 1st day of February following the end of the year to which it relates.
(3) The principal employer or contractor shall also file a Unified Annual Return to the concerned authorities manually on or before the 1st day of February following the end of the year to which it relates.