Tamil Nadu Introduces Combined Annual Returns under Shops and Establishments Rules, 1948

The Government of Tamil Nadu, vide Memorandum No. S2/50266/2017, has introduced Combined Annual Returns under the Tamil Nadu Shops and Establishments Rules, 1948. This initiative aims to streamline compliance by reducing multiple filings and easing the regulatory burden on employers. The memorandum provides guidance on the implementation of the combined return system to ensure simplified and efficient labour law compliance across the state.