How to File Posh Returns: A Comprehensive Guide for Employers

How to File Posh Returns: A Comprehensive Guide for Employers. The POSH Act, also known as the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013, is a law that was introduced to protect women at their workplace from sexual harassment. It ensures that workplaces in India are safe, fair, and respectful for all women. Every company or organization with 10 or more employees has to file “Annual POSH Return” every year. This annual return is a report that must be submitted to the District Officer. It shows how the organization has followed the PoSH rules during the year.
Learn more about Effective Implementation of the prevention of sexual harassment POSH Act in India
The report must include the following details:

Number of sexual harassment complaints received during the year.

Number of complaints resolved by the Internal Complaints Committee (ICC).

Number of complaints still pending, especially those that have been pending for more than 90 days.

Number of awareness programs or training sessions conducted to educate employees about the PoSH Act.

Details of actions taken by the company or District Officer in response to any complaint.

Note: If no complaints were made during the year, the company must still submit a “nil report” to confirm that there were no incidents but the compliance was maintained.
Now the question arises who is the District Officer, the District Officer is usually someone in the district administration, such as the District Magistrate (DM), Additional District Magistrate (ADM), Sub-Divisional Magistrate (SDMs), or another officer appointed by the state government, often from the Women and Child Development Department. Every organization should check who the correct officer is in their district to make sure the report reaches the right person.
Before filing the return, the organization must have an Internal Complaints Committee (ICC) in place. This committee is responsible for looking into sexual harassment complaints and helping resolve them fairly. 
The ICC must include:

A senior woman employee as the Presiding Officer,

At least two internal members who are sensitive to women’s issues or understand workplace ethics and safety,

And one external member, such as someone from an NGO or a legal expert who knows about harassment laws.

Without this committee in place, your company is not legally compliant, even if no complaints are ever received.
Apart from the ICC, every organization must also have a clear policy that explains what sexual harassment is, how employees can report it, how the company will investigate, and what actions can be taken. This policy should be easy to understand and shared with all employees. Posters or notices that explain the POSH policy and list ICC members’ contact details must be displayed in visible areas at the workplace in English, Hindi, and the local language if needed.
How to file the Annual Report under PosH? 
The process for filing the annual report can vary from state to state, but here are the common methods:

Hand Delivery: One original copy of the annual report is submitted to the District Officer. The District Officer will provide an acknowledgment (sign and seal) on a duplicate copy, which should be retained by the employer.

Registered Post with Acknowledgment Due: The annual report can also be sent via Registered Post with Acknowledgment Due (RPAD). The acknowledgment received back from the postal service will serve as proof of compliance.

Email: In some states, the annual report can be submitted via email. The email itself becomes proof of filing.

Due Date for Filing
As per Rule 14 of the PoSH Act, the Annual Report must be submitted on or before January 31 of each year. However, specific deadlines may be announced by local authorities. For 2024, the deadline for Gurugram-based entities is February 28.
Learn more about Legal Compliance under POSH Act 2013
Gurugram Companies must File Annual PoSH Compliance Report by February 28, 2024
Organizations operating in Gurugram are now required to file their Annual PoSH (Prevention of Sexual Harassment) Compliance Report by February 28, 2024, as per the latest notification issued by the Office of the Additional Deputy Commissioner-cum-District Officer, Gurugram, a shift from the earlier deadline of April 30 and highlights the region’s proactive approach in strengthening workplace safety under the Sexual Harassment of Women at Workplace (Prevention, Prohibition, and Redressal) Act, 2013 (PoSH Act).
Applicability of the Mandate
The requirement to submit the Annual PoSH Report is mandatory for all establishments operating in Gurugram, including but not limited to:

Private companies

Public sector undertakings (PSUs)

Healthcare facilities

Educational institutions

Financial and IT institutions

Research and testing laboratories

Government departments and offices

PoSH Compliance Checklists Issued
To support organizations in adhering to this obligation, the Office of the Additional Deputy Commissioner has issued PoSH Act Compliance Checklists customized for various categories:

Comprehensive Checklist for Government Departments, Schools, and Hospitals

Comprehensive Checklist for Non-Government Organizations

These checklists are intended to guide entities through the necessary steps and documentation required for filing.
Local Committee Support
Organizations that do not meet the threshold for an Internal Complaints Committee (ICC) are reminded that they may report to the Local Committee (LC) established under the PoSH Act in Gurugram. This ensures all establishments, regardless of size, are covered under the law.
Disclosures under PoSH Return
The Annual Report under Rule 14 must contain the following information

S.No

Particulars

Details

Number of complaints of sexual harassment received

[Enter number]

Number of complaints disposed of

[Enter number]

Number of cases pending for more than 90 days

[Enter number]

Nature of action taken

[Brief description]

Workshops/awareness programs carried out

[No. of sessions]

Disclosure Requirement under Companies Act 2013
As per Section 134(3)(q) of the Companies Act, 2013 and Rule 8 of the Companies (Accounts) Rules, 2014, the Board’s Report must include a statement that:
“The Company has complied with provisions relating to the constitution of Internal Complaints Committee under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013.”
Consequences of Non-Compliance
Failing to file the annual report or filing it late can result in a violation of the PoSH Act. The consequences of non-compliance include:

A penalty of up to INR 50,000/- for the first offense.

In cases of repeated non-compliance, the penalty can double, or the organization may face more serious repercussions such as the cancellation or withdrawal of its business license.

Reputational damage and legal liabilities under the PoSH Act

ROC ADJUDICATION ORDER FOR NON COMPLIANCE UNDER POSH DISCLOSURE UNDER DIRECTORS REPORT (sec. 134)
Case Name: Ceeta Industries Limited Click here 
The Registrar of Companies (“ROC”), Karnataka issued an order of adjudication of penalty Under Section 454 of Companies Act, 2013 read with Rule 3 of the Companies (Adjudication of Penalties) Rules, 2014 for violation of provisions of Section 134(3) of the Companies Act, 2013 by a public unlisted company incorporated in the year 1984 under the jurisdiction of ROC, Karnataka. As per the facts of the case, during the course of inquiry under section 206(4) of the Companies Act, it was noticed that the Board’s report attached to the financial statement as on March 31, 2019 and March 31, 2020 did not disclose that the Company had complied with provisions relating to constitution of Internal Committee (“IC”) under the Prevention of Sexual Harassment of Women at Workplace (Prevention, Prohibition, Redressal)Act, 2013 (“POSH Act”). This violation was pointed out in the Preliminary Findings Letter issued on July 28,2021 by the Inspecting Officer and further show cause notice was issued for the said violation of Section 134(3) of the Companies Act on April 20, 2023.
FAQ's
Q1. What if there are Zero Complaints reported in Organization?
Ans. Even if your organization has not received any complaints of sexual harassment, it is still require to file the annual report. In addition to reporting the number of complaints, the annual report also requires other details such as the number of workshops conducted.
Q2. Whose responsibility is it to file the Annual Report?
Ans. As stipulated in Section 22 of the POSH Act, the employer is responsible for filing the annual report. However, the responsibility can be delegated to an authorized person within the organization.
Q3. What are the Documentation Checklist that company must maintain to prepare audit report and for future audits?
Ans. To prepare for the Annual Report and future audits, companies should maintain:

Copy of the PoSH Policy (with version control),

Meeting minutes of ICC constitution and orientation,

Photographic evidence of posters/notices displayed,

Training records (participant list, agenda, session materials),

Copies of all internal communications about PoSH.

Q4. Is PoSH Annual Report filing applicable to educational institutions or NGOs
Ans. Yes, The act applies to all organizations including educational institutions, NGOs, government offices, having 10 or more than 10 employees.
Q5. What are the penalties for non-compliance with filing?
Ans. Non – Filling of PoSH Return may lead to penalty of Rs 50000 for the first offence and in case of repeated non – compliance the penalty may be doubled or organisation may face cancellation of business license

The POSH Act, also known as the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013, is a law that was introduced to protect women at their workplace from sexual harassment. It ensures that workplaces in India are safe, fair, and respectful for all women. Every company or organization with 10 or more employees has to file “Annual POSH Return” every year. This annual return is a report that must be submitted to the District Officer. It shows how the organization has followed the PoSH rules during the year.

Learn more about Effective Implementation of the prevention of sexual harassment POSH Act in India

The report must include the following details:

Number of sexual harassment complaints received during the year.
Number of complaints resolved by the Internal Complaints Committee (ICC).
Number of complaints still pending, especially those that have been pending for more than 90 days.
Number of awareness programs or training sessions conducted to educate employees about the PoSH Act.
Details of actions taken by the company or District Officer in response to any complaint.

Note: If no complaints were made during the year, the company must still submit a “nil report” to confirm that there were no incidents but the compliance was maintained.

Now the question arises who is the District Officer, the District Officer is usually someone in the district administration, such as the District Magistrate (DM), Additional District Magistrate (ADM), Sub-Divisional Magistrate (SDMs), or another officer appointed by the state government, often from the Women and Child Development Department. Every organization should check who the correct officer is in their district to make sure the report reaches the right person.

Before filing the return, the organization must have an Internal Complaints Committee (ICC) in place. This committee is responsible for looking into sexual harassment complaints and helping resolve them fairly.

The ICC must include:

A senior woman employee as the Presiding Officer,
At least two internal members who are sensitive to women’s issues or understand workplace ethics and safety,
And one external member, such as someone from an NGO or a legal expert who knows about harassment laws.

Without this committee in place, your company is not legally compliant, even if no complaints are ever received.

Apart from the ICC, every organization must also have a clear policy that explains what sexual harassment is, how employees can report it, how the company will investigate, and what actions can be taken. This policy should be easy to understand and shared with all employees. Posters or notices that explain the POSH policy and list ICC members’ contact details must be displayed in visible areas at the workplace in English, Hindi, and the local language if needed.

How to file the Annual Report under PosH?

The process for filing the annual report can vary from state to state, but here are the common methods:

Hand Delivery: One original copy of the annual report is submitted to the District Officer. The District Officer will provide an acknowledgment (sign and seal) on a duplicate copy, which should be retained by the employer.
Registered Post with Acknowledgment Due: The annual report can also be sent via Registered Post with Acknowledgment Due (RPAD). The acknowledgment received back from the postal service will serve as proof of compliance.
Email: In some states, the annual report can be submitted via email. The email itself becomes proof of filing.

Due Date for Filing

As per Rule 14 of the PoSH Act, the Annual Report must be submitted on or before January 31 of each year. However, specific deadlines may be announced by local authorities. For 2024, the deadline for Gurugram-based entities is February 28.

Learn more about Legal Compliance under POSH Act 2013

Gurugram Companies must File Annual PoSH Compliance Report by February 28, 2024

Organizations operating in Gurugram are now required to file their Annual PoSH (Prevention of Sexual Harassment) Compliance Report by February 28, 2024, as per the latest notification issued by the Office of the Additional Deputy Commissioner-cum-District Officer, Gurugram, a shift from the earlier deadline of April 30 and highlights the region’s proactive approach in strengthening workplace safety under the Sexual Harassment of Women at Workplace (Prevention, Prohibition, and Redressal) Act, 2013 (PoSH Act).

Applicability of the Mandate

The requirement to submit the Annual PoSH Report is mandatory for all establishments operating in Gurugram, including but not limited to:

Private companies
Public sector undertakings (PSUs)
Healthcare facilities
Educational institutions
Financial and IT institutions
Research and testing laboratories
Government departments and offices

PoSH Compliance Checklists Issued

To support organizations in adhering to this obligation, the Office of the Additional Deputy Commissioner has issued PoSH Act Compliance Checklists customized for various categories:

Comprehensive Checklist for Government Departments, Schools, and Hospitals
Comprehensive Checklist for Non-Government Organizations

These checklists are intended to guide entities through the necessary steps and documentation required for filing.

Local Committee Support

Organizations that do not meet the threshold for an Internal Complaints Committee (ICC) are reminded that they may report to the Local Committee (LC) established under the PoSH Act in Gurugram. This ensures all establishments, regardless of size, are covered under the law.

Disclosures under PoSH Return

The Annual Report under Rule 14 must contain the following information

S.No	Particulars	Details
1	Number of complaints of sexual harassment received	[Enter number]
2	Number of complaints disposed of	[Enter number]
3	Number of cases pending for more than 90 days	[Enter number]
4	Nature of action taken	[Brief description]
5	Workshops/awareness programs carried out	[No. of sessions]

Disclosure Requirement under Companies Act 2013

As per Section 134(3)(q) of the Companies Act, 2013 and Rule 8 of the Companies (Accounts) Rules, 2014, the Board’s Report must include a statement that:

“The Company has complied with provisions relating to the constitution of Internal Complaints Committee under the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013.”

Consequences of Non-Compliance

Failing to file the annual report or filing it late can result in a violation of the PoSH Act. The consequences of non-compliance include:

A penalty of up to INR 50,000/- for the first offense.
In cases of repeated non-compliance, the penalty can double, or the organization may face more serious repercussions such as the cancellation or withdrawal of its business license.
Reputational damage and legal liabilities under the PoSH Act

ROC ADJUDICATION ORDER FOR NON COMPLIANCE UNDER POSH DISCLOSURE UNDER DIRECTORS REPORT (sec. 134)

Case Name: Ceeta Industries Limited Click here

The Registrar of Companies (“ROC”), Karnataka issued an order of adjudication of penalty Under Section 454 of Companies Act, 2013 read with Rule 3 of the Companies (Adjudication of Penalties) Rules, 2014 for violation of provisions of Section 134(3) of the Companies Act, 2013 by a public unlisted company incorporated in the year 1984 under the jurisdiction of ROC, Karnataka. As per the facts of the case, during the course of inquiry under section 206(4) of the Companies Act, it was noticed that the Board’s report attached to the financial statement as on March 31, 2019 and March 31, 2020 did not disclose that the Company had complied with provisions relating to constitution of Internal Committee (“IC”) under the Prevention of Sexual Harassment of Women at Workplace (Prevention, Prohibition, Redressal)Act, 2013 (“POSH Act”). This violation was pointed out in the Preliminary Findings Letter issued on July 28,2021 by the Inspecting Officer and further show cause notice was issued for the said violation of Section 134(3) of the Companies Act on April 20, 2023.

FAQ's

Q1. What if there are Zero Complaints reported in Organization?

Ans. Even if your organization has not received any complaints of sexual harassment, it is still require to file the annual report. In addition to reporting the number of complaints, the annual report also requires other details such as the number of workshops conducted.

Q2. Whose responsibility is it to file the Annual Report?

Ans. As stipulated in Section 22 of the POSH Act, the employer is responsible for filing the annual report. However, the responsibility can be delegated to an authorized person within the organization.

Q3. What are the Documentation Checklist that company must maintain to prepare audit report and for future audits?

Ans. To prepare for the Annual Report and future audits, companies should maintain:

Copy of the PoSH Policy (with version control),
Meeting minutes of ICC constitution and orientation,
Photographic evidence of posters/notices displayed,
Training records (participant list, agenda, session materials),
Copies of all internal communications about PoSH.

Q4. Is PoSH Annual Report filing applicable to educational institutions or NGOs

Ans. Yes, The act applies to all organizations including educational institutions, NGOs, government offices, having 10 or more than 10 employees.

Q5. What are the penalties for non-compliance with filing?

Ans. Non – Filling of PoSH Return may lead to penalty of Rs 50000 for the first offence and in case of repeated non – compliance the penalty may be doubled or organisation may face cancellation of business license