State-wise returns
What to file, when.
Not yet verified against an official source
Assam Shops and Establishments Act, 2022 (Assam Act III of 2025), as amended
- Establishments the Act reaches
- All of them — but nothing registers, and from 10 workers the Act applies alongside the OSH CodeSection 6, which required registration, was omitted outright. An establishment employing fewer than 10 workers gives an online intimation within sixty days of commencing business instead. From 10 workers, every provision of the Act not already contained in the Occupational Safety, Health and Working Conditions Code, 2020 applies.Section 9 of the Assam Shops and Establishment (Amendment) Act, 2026 — Assam Act XVII of 2026, Assam Gazette Extraordinary No. 513 of 2 September 2026, omitting section 6, and section 10, substituting section 7
- Who inspects
- The Chief Inspector-cum-Facilitator and Inspector-cum-FacilitatorThe Chief Inspector-cum-Facilitator is not below the rank of a Group-A officer. The 2022 Act called them Facilitators; the 2026 amendment restored 'Inspector' to the title. The Labour Commissioner is the Appellate Authority and the Deputy Labour Commissioner the Adjudicating Authority.Section 23 of the Assam Shops and Establishment (Amendment) Act, 2026 — Assam Act XVII of 2026, Assam Gazette Extraordinary No. 513 of 2 September 2026, substituting section 23
- Registers and returns
- Not yet addedThe registers and returns prescribed under the Act's rules have not been read.
Central
- Pay wages
- By the 7th of the following monthCode on Wages, 2019 s.17
- EPF contribution and ECR
- By the 15th of the following monthEPF Scheme
- ESIC contribution
- By the 15th of the following monthESI regulations
- EPF and ESIC
- Monthly contributions and returns by the 15th of the following monthEPF Scheme; ESI regulations