Next due
7 OCTTDS / TCS deposit · Deducted in Sep 2026in 2 days 11 OCTGSTR-1 · Outward supplies · Sep 2026in 6 days 15 OCTPF & ESI · Contributions · Sep 2026in 10 days 20 OCTGSTR-3B · Summary return · Sep 2026in 15 days 30 OCTAOC-4 · Financial statements · FY 2025-26in 25 days 31 OCTITR filing · Audit cases · AY 2026-27in 26 days 29 NOVMGT-7 / 7A · Annual return · FY 2025-26in 55 days 15 DECAdvance Tax · 3rd (75%) instalment · FY 2026-27in 71 days
All due dates

Gujarat Occupational Safety, Health and Working Conditions Rules, 2025: registers, records, notices and returns, and the powers of the Inspector-cum-Facilitator and other authorities

The rules are the Gujarat Occupational Safety, Health and Working Conditions Rules, 2025, as notified on 6 June 2025 (Gujarat Government Gazette, Extraordinary, 12 June 2025), in...

Published
Updated
Reading time
7 min
Views
1
Questions
6 answered
  • Expert Reviewed
  • High Complexity
Topic
Labour Laws
Published
October 4, 2026
Last updated
Oct 4, 2026
Reading time
7 min
0:00
Last updated: October 2026Verified against: Government sources

Chapter VI (rules 29 to 38) and Chapter VII (rules 39 to 44) of the Gujarat Occupational Safety, Health and Working Conditions Rules, 2025 list the registers, records and returns an employer keeps, and what an Inspector-cum-Facilitator and a medical officer may do. This article follows them as printed.

Later amendments and State notifications under these rules should be checked in the State Gazette.

Commencement and Central rules

Rule 1(4) reads: "They shall come into force from the date on which the Occupational Safety, Health and Working Conditions Code, 2020, come into force." The four Labour Codes were brought into force from 21 November 2025. The Central rules on records are in rule 72, rules 73 and 74, rules 75 and 76 and rule 78. The Code on Wages registers are separate and are in our article on wage registers in Gujarat. For a registers review, see our labour law compliance service.

What the employer must keep

Register or returnRuleFormPeriod or date as printed
Register of workers, wages, overtime, fine, deduction for damage or loss29(1)(a)Form 13Preserved three calendar years after the last report or entry
Muster roll with attendance29(1)(b)Form 14Same
Wage book (construction workers paid weekly or longer)29(1)(e)Form 15Entries at least a day before disbursement
Service certificate (construction workers)29(1)(f)Form 16On termination of service
Register of adult workers30Form 17Written up afresh each year; preserved twelve months
Identity card31Form 18Carried at work; duplicate on production of a photograph
Leave with Wages Register and card32, 33Forms 19, 20Register preserved three years after the last entry
Overtime slips34Slips in duplicateCopy to the worker immediately after the overtime
Notice board35Form 21Copy to the Inspector-cum-Facilitator; changes communicated
Register of accidents and dangerous occurrences36Form 22Kept up to date
Annual return37Form 23, in duplicateTo reach the Inspector-cum-Facilitator not later than 1st February following each calendar year

The details

Registers and language (rules 29 and 38). Manual registers are legibly entered in ink in English, Hindi or Gujarati, or the language understood by a majority of the workers; records are produced electronically, by registered post or manually on demand before the Chief Inspector-cum-Facilitator or an Inspector-cum-Facilitator or an authorised person. If the original is lost within the period, true copies are preserved. Where in a wage period there is no deduction, fine or overtime, a "NIL" entry is made in Form 13 (rule 38(3)). A register or return may be accepted in place of another if the Chief Inspector-cum-Facilitator so orders.

Identity card (rule 31). The factory Manager gives each worker an identity card with photograph, without charge, in Form 18, entering its serial number in the register of adult workers. No worker may work without carrying it, and a lost card is replaced without charge on production of a recent passport-size photograph.

Notice board (rule 35). Every employer or contractor displays at a conspicuous place, in English, Hindi and the local language understood by most workers, a notice in Form 21 showing the name and address of the establishment, hours of work, wage period, date of payment of wages, details of accidents and dangerous occurrences for the last five years, the name and address of the Inspector-cum-Facilitator and the date of payment of unpaid wages.

Annual return (rule 37). Every employer sends the return in duplicate in Form 23 to the Inspector-cum-Facilitator so as to reach him not later than 1st February following the end of each calendar year, with a copy to the Director General, Labour Bureau and the Director General, Factory Advice Service and Labour Institute, electronically or otherwise.

The Inspector-cum-Facilitator (rules 39 to 42)

After each inspection the Inspector-cum-Facilitator issues, as deemed necessary, a prohibition or improvement notice pointing out non-compliance, ascertains at the next inspection whether earlier shortcomings were rectified, and records his findings. He may take a sample of a substance used or intended to be used, after informing the occupier or manager; the sample is divided into three portions, sealed and marked, one for the person informed, one for a Government Analyst or NABL laboratory and one for production in Court. If a factory fails to produce a valid factory licence during inspection, he may, after a reasonable opportunity, order cessation of activities; the order is revoked on production of a valid licence. Information he asks for is furnished forthwith if available at the factory, or within seven days if requested in writing. A factory Manager keeps a bound Inspection Book in Form 43 of at least 180 pages in duplicate, and reports a loss forthwith. Rules 40 to 42 allow orders on dangerous buildings, machinery or plant, on disrepair, and for drawings, specifications or stability tests before a specified date.

Medical officer (rules 43 and 44)

The State Government, or the Chief Inspector-cum-Facilitator under its control, may appoint a medical officer with a recognised medical qualification and enrolment on the Indian and State Medical Registers; no person who is the occupier of, or interested in, a factory may be appointed, subject to exemption by order. On a reference under section 42(2)(c), the medical officer gives prior notice of the date, time and place, examines the person and prepares the age and fitness certificate in Form 24 for the manager, keeping a copy; he may seek specialists' opinion for age determination and carries out the examinations and reports the State Government directs.

A worked example

Rajkot Valves Pvt Ltd keeps its Form 13 register and Form 14 muster roll in English, with NIL entries for wage periods without deductions. The manager preserves them for three calendar years after the last entry. In January, the company sends its Form 23 return in duplicate so that it reaches the Inspector-cum-Facilitator by 1 February, copied to the Labour Bureau and DGFASLI. At an inspection the Inspector asks for production of the factory licence; the manager produces it and, as a result, no cessation order issues.

Need help with OSH registers and returns?

A missing register or late annual return is easy to avoid with a calendar and a register checklist. Our labour law compliance team can check your Forms 13 to 23 against these rules.

Key takeaways

  • Form 13 and Form 14 are preserved three calendar years after the last entry; a NIL entry is made for blank wage periods.
  • The annual return in Form 23 must reach the Inspector-cum-Facilitator by 1st February.
  • The notice board in Form 21 carries accident details for the last five years.
  • A factory keeps an Inspection Book in Form 43 of at least 180 pages in duplicate.
  • An Inspector may order cessation of a factory that cannot produce a valid factory licence.

Read next

Disclaimer: Based on the State or Union territory rules named above, as notified under the Labour Codes and consulted on 4 October 2026. Later amendments, State notifications, fees and forms should be checked in the State Gazette and on the State labour department website. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Gujarat

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

How long must Form 13 be preserved?

Three calendar years after the date of the last report or entry (rule 29(1)(d)).

By when is the annual return due?

It must reach the Inspector-cum-Facilitator not later than 1st February following each calendar year (rule 37).

Paperwork done properly once does not have to be done again under pressure.

— TaxClue Compliance Desk

Gujarat: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

Related Services & Guides

Was this article helpful?
About the author
13,327 articles
Vikas Sharma Verified expert Tax & Compliance Expert

Experienced in company registration, GST, trademark, and compliance. Helping Indian businesses stay compliant.

Last reviewed: Live

Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

People also ask

Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

Three calendar years after the date of the last report or entry (rule 29(1)(d)).

It must reach the Inspector-cum-Facilitator not later than 1st February following each calendar year (rule 37).

Name and address, hours of work, wage period, date of wage payment, accident details for five years, the Inspector's name and address and the date of payment of unpaid wages.

The Manager of every factory, in Form 43 (rule 39(10)).

Within seven days of receipt (rule 39(9)).

Form 24, prepared by the medical officer (rule 44).