Please refer the Book for authoritative purposes, a broad outline which may be of some help is as follows:
Maintenance of registers and records and display of notices under section 47 (in J&K State)
(1) Every employer shall maintain a register of employees showing attendance, overtime work and account of wages in respect of each employee under him in Form L.
(2) Every employer shall exhibit in his establishment a notice in Form M specifying the day or days on which his employee shall be given holiday.
(3) Every employer shall exhibit in his establishment a notice specifying the daily working hours and intervals for rest and meals to be allowed to the employees. Such notice shall be in Form N. Any change in fixing the working hours shall be effected once in three months with the prior permission in writing of the Inspector concerned.
(4) Every employer shall prominently display in Form O in a conspicuous place a notice showing the day of the week on which his establishment shall remain closed. The employer shall not alter such day more often than once in three months without the previous permission in writing of the Inspector concerned.
(5) Every employer shall mark the attendance of the employees according to English Era.
(6) Every employer shall get all the registers and records to be mentioned by him stamped by the Inspector concerned.
(7) Any notice required to be exhibited under these rules shall be conspicuously displayed in such manner that it can be conveniently seen and read by any person whom it affects and shall be renewed by paying the fee as prescribed in sub-rule (1) of rule 3 whenever it becomes defaced or otherwise ceases to be clearly legible.
(8) In any register or record which an employer is required to maintain under these rules, the entries relating to any day shall be made on such day. The registers and records shall always be complete.
(9) The registers, records and notices relating to any calendar year shall be preserved for three subsequent years.
(10) All registers, records and muster rolls and notices maintained, exhibited or given under this rule shall be either in English or in Urdu script.
(11) Every employer shall maintain a register in which the original copies of the notices handed over by the Inspector to the employer under rule 19 shall be incorporated serially date-wise. These shall be produced before the Inspector on demand.