Section 110 of the Factories Act 1948: Returns

Section 110 historically empowered State Governments to prescribe occasional or periodical returns from factory owners, occupiers or managers. The legal framework has since changed: the Occupational Safety, Health and Working Conditions Code, 2020 came into force on 21 November 2025 and now governs the central framework for registers, records and returns.

Current legal status The Factories Act, 1948 has been repealed by the Occupational Safety, Health and Working Conditions Code, 2020, subject to the repeal and savings provisions of Section 143 of the Code. Accordingly, Section 110 should now be read as a historical provision. For current compliance, Section 33 of the OSHWC Code and the applicable Central or State rules should be checked.

Text of Section 110: Returns

Section 110 - Returns.

The State Government may make rules requiring owners, occupiers or managers of factories to submit such returns, occasional or periodical, as may in its opinion be required for the purposes of this Act.

Meaning and scope of Section 110

Section 110 was an enabling provision. It did not itself prescribe a single nationwide return, form or due date. Instead, it authorised the State Government to make rules requiring specified persons connected with a factory to submit returns needed for administration of the Factories Act.

Who could be required to file? Owners, occupiers or managers of factories, depending on the rules made by the State Government.

What kind of returns? The provision covered both occasional returns and periodical returns. The actual form, information and frequency depended on the applicable rules.

Current law from 21 November 2025

The Occupational Safety, Health and Working Conditions Code, 2020 was brought into force on 21 November 2025. Its Chapter VIII deals with maintenance of registers, records and returns. Section 33 places the present statutory obligation on the employer of an establishment.

Section 33 of the OSHWC Code: registers, records and returns

Section 33 requires an employer to maintain prescribed worker records, display prescribed notices, issue wage slips and file prescribed returns. In particular, Section 33(d) requires the employer to file returns, electronically or otherwise, to the Inspector-cum-Facilitator in the manner and during the periods prescribed by the appropriate Government.

Earlier provision	Current framework
Section 110, Factories Act, 1948	Section 33, Occupational Safety, Health and Working Conditions Code, 2020
Power given to State Government to prescribe factory returns	Employer must maintain prescribed records and file prescribed returns to the Inspector-cum-Facilitator
Occasional or periodical returns under State factory rules	Electronic or other prescribed filing under the rules of the appropriate Government

Annual return under the Central Rules

For establishments governed by the Central Government as the appropriate Government, the Occupational Safety, Health and Working Conditions (Central) Rules, 2026 prescribe the current return mechanism. Rule 74 requires an annual return in Form XVII to be sent electronically to the Inspector-cum-Facilitator having jurisdiction on or before the last day of February following the end of each calendar year.

Form XVII covers establishment and workforce particulars and other prescribed compliance information. The Central Rules also contain additional return requirements for specified categories, including contract labour arrangements. The applicable requirement should therefore be checked against the nature of the establishment and the appropriate Government.

State compliance remains important. Labour is regulated through both Central and State rule-making. A factory or establishment should verify the rules, forms, portal and filing instructions issued by the appropriate State Government where the State Government is the appropriate Government. A Central form or deadline should not automatically be assumed to apply to every establishment.

Why returns are required

Statutory returns enable the labour administration to receive prescribed information about establishments and workers and to supervise compliance with occupational safety, health and working-condition requirements. The information required depends on the governing rules and the category of establishment.

Practical compliance points

An employer should first identify the appropriate Government and the rules applicable to the establishment. It should then confirm the prescribed return, filing period, portal or authority, maintain the underlying registers and records, and retain proof of electronic or other permitted filing. Where a State has issued its own rules or transitional directions under the OSHWC framework, those requirements should also be checked.

Official legal resources

This page explains the central statutory framework. State-specific rules, notifications and filing systems may apply depending on the establishment and the appropriate Government.