State-wise returns
What to file, when.
Not yet verified against an official source
Odisha Shops and Commercial Establishments Act, 1956 (Odisha Act 30 of 1956)
- Establishments the Act reaches
- 20 or more employeesBelow twenty employees the Act does not reach the establishment at all — with one exception. Section 4A requires the establishment's name on a sign board in Odia, and it applies irrespective of the number of employees.Section 1(2-a), inserted by section 2 of the Odisha Shops and Commercial Establishments (Amendment) Act, 2025 — Odisha Act 01 of 2026, Odisha Gazette Extraordinary No. 203 of 16 January 2026, in force from 8 November 2025
- Notice of changes
- Any change in the statement furnished on registration must be communicated to the InspectorSection 5
- Closing the establishment
- Must be communicated to the InspectorSection 6
- 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