Electronic return filing requirement governs employer compliance through prescribed forms under wage rules and related labour code procedures. Electronic filing of returns is required from every employer of an establishment to which the Code applies, and the returns must be submitted in the Forms prescribed under the Occupational, Safety Health and Working Conditions Code, 2020. The provision operates as a procedural compliance requirement within the framework of forms, registers and wage slip obligations under the wage rules, directing the manner in which employer returns are to be furnished.