{"id":90911,"date":"2026-10-26T14:05:49","date_gmt":"2026-10-26T08:35:49","guid":{"rendered":"https:\/\/www.taxaj.com/learn\/bihar-shops-establishments-act-repealed-osh-code-registration\/"},"modified":"2026-10-26T14:48:48","modified_gmt":"2026-10-26T09:18:48","slug":"bihar-shops-establishments-act-repealed-osh-code-registration","status":"publish","type":"post","link":"https:\/\/www.taxaj.com/learn\/bihar-shops-establishments-act-repealed-osh-code-registration\/","title":{"rendered":"Bihar Shops and Establishments Act Repealed: How Shops and Offices Register Now Under the OSH Code (2026)"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>Bihar no longer has a Shops and Establishments Act. It was repealed by ordinance on 1 June 2026, and the Bihar Shops and Establishments (Repeal) Act, 2026 (Bihar Act 15 of 2026) made that permanent in August. A shop or office with 10 or more workers now registers under the Occupational Safety, Health and Working Conditions Code, 2020 instead. A smaller shop needs no labour registration, but still needs its municipal trade licence, GST or FSSAI where they apply, and professional tax.<\/strong> Bihar is the first state to repeal its shops law outright. Most competitor pages still describe the old Act.<\/p>\n<h2 class=\"wp-block-heading\">What happened<\/h2>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Date<\/th>\n<th>Event<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>2025<\/td>\n<td>Bihar Shops and Establishments (Regulation of Employment and Conditions of Service) Act, 2025 (Bihar Act 9 of 2025)<\/td>\n<\/tr>\n<tr>\n<td>21 November 2025<\/td>\n<td>The four Labour Codes, including the OSH Code, come into force nationally<\/td>\n<\/tr>\n<tr>\n<td>1 June 2026<\/td>\n<td>Bihar Ordinance No. 1 of 2026 repeals the 2025 Act with immediate effect<\/td>\n<\/tr>\n<tr>\n<td>1 July 2026<\/td>\n<td>Occupational Safety, Health and Working Conditions (Bihar) Rules, 2026 published<\/td>\n<\/tr>\n<tr>\n<td>3 August 2026<\/td>\n<td>Bihar Shops and Establishments (Repeal) Act, 2026 (Bihar Act 15 of 2026) published, replacing the ordinance<\/td>\n<\/tr>\n<tr>\n<td>14 August 2026<\/td>\n<td>Risk-based inspection scheme under the Labour Codes notified<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p class=\"wp-block-paragraph\">Anything already done or started under the 2025 Act stays valid. Other states have taken a softer route: Maharashtra and Haryana now only exempt establishments that are registered under the OSH Code.<\/p>\n<h2 class=\"wp-block-heading\">Who must register now<\/h2>\n<ul class=\"wp-block-list\">\n<li><strong>10 or more workers:<\/strong> your shop, office or other establishment is an &#8220;establishment&#8221; under the OSH Code and must register electronically within 60 days of the Code applying to it. A late fee applies after that.<\/li>\n<li><strong>Deemed registration:<\/strong> if the officer does not act within the set time, registration is deemed granted. Under the Bihar rules you receive an e-certificate, and must report a change of ownership or management within 30 days.<\/li>\n<li><strong>Already registered under a central labour law?<\/strong> Such registrations are deemed to be registrations under the Code.<\/li>\n<li><strong>Other duties at 10 or more workers:<\/strong> appointment letters for every worker and annual health check-ups at the employer&#8217;s cost, under the Bihar rules.<\/li>\n<\/ul>\n<h2 class=\"wp-block-heading\">If you have fewer than 10 workers<\/h2>\n<p class=\"wp-block-paragraph\">With the Shops Act gone, a small shop or office has no labour-department registration to take. Keep your old Shops Act certificate as a record; banks and landlords often still ask for proof of the business address. You still need:<\/p>\n<ul class=\"wp-block-list\">\n<li>A trade licence from your municipal corporation or council under the Bihar Municipal Act, 2007.<\/li>\n<li>GST registration once turnover crosses the threshold, or earlier if you sell online or across states.<\/li>\n<li>FSSAI registration for any food business.<\/li>\n<li>Professional tax enrolment, explained below.<\/li>\n<li>Udyam registration if you want MSME benefits or a government scheme such as the Udyami Yojana.<\/li>\n<\/ul>\n<h2 class=\"wp-block-heading\">Penalties under the OSH Code<\/h2>\n<p class=\"wp-block-paragraph\">The general penalty in section 94 of the OSH Code is \u20b92 lakh to \u20b93 lakh, plus \u20b92,000 a day while the default continues. For a first offence the inspector must give you 30 days to comply before prosecution. Under Bihar&#8217;s risk-based inspection scheme, low-risk units can self-certify instead of facing routine inspections.<\/p>\n<h2 class=\"wp-block-heading\">Professional tax still applies<\/h2>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Annual salary or income<\/th>\n<th>Professional tax a year<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Up to \u20b93,00,000<\/td>\n<td>Nil<\/td>\n<\/tr>\n<tr>\n<td>\u20b93,00,001 to \u20b95,00,000<\/td>\n<td>\u20b91,000<\/td>\n<\/tr>\n<tr>\n<td>\u20b95,00,001 to \u20b910,00,000<\/td>\n<td>\u20b92,000<\/td>\n<\/tr>\n<tr>\n<td>Above \u20b910,00,000<\/td>\n<td>\u20b92,500<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p class=\"wp-block-paragraph\">Employers register in Form PT-I and businesses enrol in Form PT-IA within 7 days of becoming liable, under the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011. The annual return is due by 30 November. See our <a href=\"https:\/\/www.taxaj.com\/learn\/professional-tax-registration-and-returns-in-bihar-and-delhi-2026-empl\/\" target=\"_blank\" rel=\"noopener\">guide to professional tax in Bihar<\/a>.<\/p>\n<h2 class=\"wp-block-heading\">Frequently asked questions<\/h2>\n<h3 class=\"wp-block-heading\">Is shop and establishment registration required in Bihar in 2026?<\/h3>\n<p class=\"wp-block-paragraph\">No. The Act was repealed from 1 June 2026. Establishments with 10 or more workers register under the OSH Code instead.<\/p>\n<h3 class=\"wp-block-heading\">Is my old Bihar shop registration certificate still valid?<\/h3>\n<p class=\"wp-block-paragraph\">Actions under the repealed Act are saved, so keep it as a record. It is no longer the registration the law requires.<\/p>\n<h3 class=\"wp-block-heading\">What does a small shop in Patna need now?<\/h3>\n<p class=\"wp-block-paragraph\">A municipal trade licence, GST and FSSAI where they apply, and professional tax. No labour registration below 10 workers.<\/p>\n<p class=\"wp-block-paragraph\">TAXAJ&#8217;s Bihar branch handles OSH Code registration, professional tax, GST and accounts for shops and businesses in Patna, Darbhanga and across Bihar. See our <a href=\"https:\/\/www.taxaj.com\/bihar-company-registration-compliances\" target=\"_blank\" rel=\"noopener\">Bihar compliance services<\/a> or talk to our <a href=\"https:\/\/www.taxaj.com\/ca-in-darbhanga\" target=\"_blank\" rel=\"noopener\">Darbhanga office<\/a>.<\/p>\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/wa.me\/918802912345?text=I%20am%20in%20Bihar%20and%20need%20help%20with%20shop%20registration%20and%20labour%20compliance\" target=\"_blank\" rel=\"noopener\">WhatsApp our Bihar team<\/a><\/div>\n<div class=\"wp-block-button is-style-outline\"><a class=\"wp-block-button__link wp-element-button\" href=\"tel:+918802812345\">Call 88028 12345<\/a><\/div>\n<\/div>\n<p class=\"has-small-font-size wp-block-paragraph\"><em>Last updated 26 October 2026. Sources: Bihar Shops and Establishments (Repeal) Act, 2026 (Bihar Act 15 of 2026), Bihar Gazette, 3 August 2026; Bihar Ordinance No. 1 of 2026; Occupational Safety, Health and Working Conditions Code, 2020, sections 3 and 94; Occupational Safety, Health and Working Conditions (Bihar) Rules, 2026; Bihar risk-based inspection scheme notified 14 August 2026; Bihar Tax on Professions, Trades, Callings and Employments Act, 2011. General information only; check the current rules before you act on them.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bihar repealed its Shops and Establishments Act from 1 June 2026, made permanent by Bihar Act 15 of 2026. Who must now register under the OSH Code, what small shops still need, and professional tax.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[9,3],"tags":[],"class_list":["post-90911","post","type-post","status-publish","format-standard","hentry","category-licenses-registration","category-payroll"],"_links":{"self":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/90911","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/comments?post=90911"}],"version-history":[{"count":1,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/90911\/revisions"}],"predecessor-version":[{"id":90913,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/90911\/revisions\/90913"}],"wp:attachment":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/media?parent=90911"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/categories?post=90911"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/tags?post=90911"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}