Annual return requirements for gig and platform worker aggregators cover contribution assessment, provisional payment, refunds, and turnover disclosure.

Aggregators of gig workers or platform workers must submit Form XXI as the annual return by 31 October of the year in which contribution is payable. The return requires disclosure of registration details, workforce strength, annual turnover, final contribution assessment, provisional payments, outstanding contribution, excess contribution and refund particulars, together with a declaration of truth and completeness. Annual turnover excludes tax, levy and cess paid or payable to the Central Government.

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