shop & establishments

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vishal (Querist)
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09 September 2009 Dear Sir/Madam,

Kindly provide me detailed information for shop & establishment act.
Books of Accounts for shop & establishments.

Thanking you.
With regards,
Vishal

vishal

vishal (Querist)
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04 November 2011 PLS PROVIDE YOUR EXPERT QUERRY ASAP

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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25 July 2025 Sure! Here's a detailed overview of the Shop & Establishment Act and the related books of accounts typically maintained under it:

1. Shop & Establishment Act – Overview
Purpose:
The Shop & Establishment Act regulates the conditions of work and employment in shops, commercial establishments, and sometimes other establishments like restaurants, hotels, theaters, etc.

Scope:
The Act applies to all shops and establishments in the respective state where it is enacted (it’s a state subject, so rules vary from state to state).

Key areas covered:

Registration of shops and establishments

Working hours and days

Rest intervals

Overtime payment

Holidays and weekly offs

Leave and leave benefits

Payment of wages

Health, safety, and cleanliness

Employment of women and young persons

Penalties for violations

2. Books of Accounts under Shop & Establishment Act
While the Act itself does not specify detailed books of accounts like Income Tax or Companies Act, it requires certain registers and records to be maintained for compliance and inspection purposes. The typical registers include:

Register Description
Register of Employees Details of employees such as name, age, designation, date of joining, wages, etc.
Attendance Register Daily attendance record of employees showing hours worked.
Wages Register Record of wages paid to employees including overtime, deductions, and net pay.
Leave Register Details of leave availed and leave balance of employees.
Overtime Register Details of overtime hours worked and overtime payment made.
Register of Holidays Information on declared weekly holidays and other holidays.
Register of Fines and Deductions Record of any fines imposed or deductions made from wages.
Health and Safety Register Records related to health, cleanliness, and safety measures implemented.

3. Additional Points
Retention: These records usually need to be preserved for a minimum period (commonly 3-5 years).

Inspections: The authorities may inspect these registers during compliance checks.

Format: Some states provide prescribed formats for these registers; otherwise, a simple record keeping as per the Act’s requirements suffices.

Penalties: Failure to maintain or produce these records on demand may attract penalties.

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