Rule 6, Maharashtra Shops and Establishments (Regulation of Employment and Conditions of Service) Act Rules, 2018 [S2N-B31]
As at 7 September 2026. In force from 1 April 2018.
6. Records and returns.—(1) Every firm shall maintain a record of the business of a firm in Form B and shall preserve it for a period of five years. (2) The annual return under sub-section (2) of section 7 of the Act shall be furnished in Form B on or before the thirtieth day of June every year.
Defined terms in this text (2)
business: Section 2(17), Central Goods and Services Tax Act, 2017: "business" includes - (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; (b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a); (c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction; (d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business; (e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members; (f) admission, for a consideration, of persons to any premises; (g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation; (h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and (i) any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities;
business: Section 2, Bengal Indigo Contracts Act, 1836 [S10P0G] (In this Act, unless the context otherwise requires,—): "business" includes every trade, occupation and profession
business: Section 2, Stage-Carriages Act, 1861 [S1228A] (In this Act, unless the context otherwise requires,—): "business" includes every trade, occupation and profession
business: 11 more definitions.
firm: Section 2, Bengal Indigo Contracts Act, 1836 [S10P0G] (In this Act, unless the context otherwise requires,—): "firm" means a firm registered under section 4
firm: Section 2, Stage-Carriages Act, 1861 [S1228A] (In this Act, unless the context otherwise requires,—): "firm" means a firm registered under section 4
firm: Section 2, Commercial Documents Evidence Act, 1939 [S18EMR] (In this Act, unless the context otherwise requires,—): "firm" means a firm registered under section 4
firm: 10 more definitions.
Made under this rule, or naming it (0)
none
Cited by (1)
Rule 5, Maharashtra Shops and Establishments (Regulation of Employment and Conditions of Service) Act Rules, 2018 [S2N-B23], 1 April 2018, Band A. "rule 6".
Not held (0)
none
Duties published under this rule (0)
none