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Contractor Invoice Checklist: 2026 Statutory Registers

The Short Answer Before clearing a contractor’s monthly invoice, the principal employer must verify the unified employee register, the attendance-cum-muster roll, the wage register, and the digital wage slips. Management must also inspect bank realization statements and site-specific PF/ESIC Electronic Challan cum Returns (ECR). Clearing an invoice without verifying these state-specific statutory records exposes the […]

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