The Labour Laws (Simplification of Procedure for Furnishing Returns and Maintaining Registers by certain Establishments) Act, 1988

The Labour Laws Act of 1988 was enacted to simplify the process for establishments to furnish returns and maintain registers. Under this Act, certain establishments are exempted from maintaining various registers and records and instead required to file a single combined return. These establishments include shops and establishments employing less than 20 people, theaters, and other entertainment establishments. The Act also sets out the procedure for filing returns and maintaining registers for those who are not exempted. The Act aims to reduce the administrative burden on establishments and promote ease of doing business in India.