The employer under case is a contractor, The principal employer is a company, the company has made payments towards supply of labours from April 2018 along with EPF & ESI but in the month of September 2018 futher the employer contractor has got his registration to EPF & ESI from 01.07.2018 so whether he should file returns for the period from April 2018, if yes then what will be the interest & damage consequences?
What are the registers to be maintained under EPF/ESI & Labour laws by the contractor, whether the same can be maintained in electronic form?