Form No. 21 - Format for return to be submitted by Aggregators of gig workers or platform workers (to be submitted by 31st October, of the current year in which the contribution is payable.
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Gig worker contribution return format requires turnover disclosure, provisional payments, and audited final assessment details. Format for return to be submitted by aggregators of gig workers or platform workers by 31 October of the year in which contribution is payable, requiring disclosure of registration details, authorised person particulars, worker strength, annual turnover, and final contribution assessment after the audited statement of account. The form also captures contribution payable, provisional payment, outstanding balance, excess payment and refund details. Annual turnover excludes tax, levy and cess paid or payable to the Central Government, and the return ends with a declaration of truth and non-concealment signed by the authorised person.
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Provisions expressly mentioned in the judgment/order text.
Gig worker contribution return format requires turnover disclosure, provisional payments, and audited final assessment details.
Format for return to be submitted by aggregators of gig workers or platform workers by 31 October of the year in which contribution is payable, requiring disclosure of registration details, authorised person particulars, worker strength, annual turnover, and final contribution assessment after the audited statement of account. The form also captures contribution payable, provisional payment, outstanding balance, excess payment and refund details. Annual turnover excludes tax, levy and cess paid or payable to the Central Government, and the return ends with a declaration of truth and non-concealment signed by the authorised person.
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