Rule 48: Returns
Rule 48 — Governs returns and the rights, duties, powers or procedure expressly stated in this rule. Key operative text: - The returns shall be filed electronically by every employer of an establishment to which the Code applies in the Forms under the Occupational, Safety Health and Working Conditions Code, 2020 (37 of 2020).
Code on Wages (Central) Rules, 2026 were finally notified under G.S.R. 343(E), 8 May 2026. The Central Rules must be read with the Code and any later amendment/corrigendum.
Finin2min analysis — operative rule mechanics
Operative clauses
- - The returns shall be filed electronically by every employer of an establishment to which the Code applies in the Forms under the Occupational, Safety Health and Working Conditions Code, 2020 (37 of 2020).
Provisos / explanations
- No proviso/explanation was separately extracted from this rule.
Thresholds & timelines
- No explicit day/month/year/hour/percentage/rupee expression was detected in this rule text.
Mapped Code sections
Full notified text — Rule 48
48. Returns. - The returns shall be filed electronically by every employer of an establishment to which the Code applies in the Forms under the Occupational, Safety Health and Working Conditions Code, 2020 (37 of 2020).
Application and evidence
- Primary statutory test — - The returns shall be filed electronically by every employer of an establishment to which the Code applies in the Forms under the Occupational, Safety Health and Working Conditions Code, 2020 (37 of 2020).
- Evidence file — retain facts and records proving the role/status of: Employer.
Cross-references & prescribed forms
Sections cited/mapped
Forms
No form is directly mapped in the current rule register.
Worked example
When an event triggers returns, record the trigger date, competent authority, prescribed rule/form, filing or decision step, service/acknowledgement and final outcome. A statutory point to test is: “- The returns shall be filed electronically by every employer of an establishment to which the Code applies in the Forms under the Occupational, Safety Health and Working Conditions Code, 2020 (37 of 2020).”
Illustrative only. Use the exact notified rule, prescribed form and competent authority.
Q&A — Rule 48
What is Rule 48 of the Code on Wages (Central) Rules, 2026?
Rule 48 — Governs returns and the rights, duties, powers or procedure expressly stated in this rule. Key operative text: - The returns shall be filed electronically by every employer of an establishment to which the Code applies in the Forms under the Occupational, Safety Health and Working Conditions Code, 2020 (37 of 2020).
What does Rule 48 require or permit?
A principal operative clause extracted from the notified rule is: “- The returns shall be filed electronically by every employer of an establishment to which the Code applies in the Forms under the Occupational, Safety Health and Working Conditions Code, 2020 (37 of 2020).” Read it with all sub-rules and provisos below.
Does Rule 48 contain a proviso or explanation?
No standalone proviso or explanation was extracted from this rule text. Check the complete rule below for clause-level conditions.
What deadline, period, percentage or amount appears in Rule 48?
No explicit day/month/year/hour/percentage/rupee expression was detected in this rule text.
Which Code sections are linked to Rule 48?
No primary section mapping is recorded in the current rule register; use the express section references in the notified text and the Code’s enabling/rule-making provisions.
When did Rule 48 come into force?
The final Central Rules were notified as G.S.R. 343(E), 8 May 2026; Rule 1 states that the Rules come into force on publication. Check any later amendment or corrigendum before reliance.
Primary sources
Code on Wages (Central) Rules, 2026 — official Gazette PDF ↗
Code on Wages, 2019 — India Code ↗
Source check: 20 August 2026.