(1) The Central Government may, by notification, and subject to the condition of previous publication, make rules not inconsistent with this Code, for the purpose of giving effect to the provisions thereof.

(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:—

(za) the manner of obtaining an insurance by every employer, other than an employer or an establishment belonging to, or under the control of, the Central Government or a State Government under sub-section (1) and conditions to exempt and manner of establishing an approved gratuity fund under sub-section (2) and the time limit to get establishment registered by the employer under sub-section (3), of section 57;

(zb) the form of notice under sub-section (1) and the proof of pregnancy and proof of delivery under sub-section (5) of section 62;

(zc) the proof of miscarriage or medical termination of pregnancy under sub-section (1), the proof of tubectomy operation under sub-section (2) and the proof of illness under sub-section (3) of section 65;

(zd) the duration of breaks under section 66;

(ze) the number of employees and distance for crèche facility under sub-section (1) of section 67;

(zf) gross misconduct under the second proviso to sub-section (1) of section 68;

(zg) rate of interest to be paid by the employer under clause (a) of sub-section (3) of section 77;

(zh) the manner of notice under sub-section (1) and the manner of transmitting money under sub-section (3), of section 92;

(zi) the form, manner and fee for application for claim or settlement under sub-section (3) of section 93;

(zj) the manner and time of collection of cess under sub-section (2), manner of deposit of the cess so collected under sub-section (3), and the uniform rate or rates of advance cess under sub-section (4) of section 100;

(zk) the rate of interest in case of delayed payment of cess under section 101;

(zl) the manner of self-assessment of cess under sub-section (1) of section 103;

(zm) the authority to inquire and impose penalty under section 104;

(zn) time limit to prefer appeal, appellate authority, form and manner of appeal under sub-section (1) of section 105;

(zo) manner of registration as beneficiary under section 106;

(zp) benefits of a beneficiary under sub-section (2) of section 107;

(zq) eligible age for registration under clause (a) and form and manner of information under clause (b), of sub-section (1) and the form of application, documents for registration and manner of self registration under sub-section (2), of section 113;

(zr) carrying out the matters specified in clause (i) of sub-section (7) of section 114;

(zs) manner of compounding of offences under sub-section (1) of section 138;

(zt) the manner of establishment and administration of the Social Security Fund under sub-section (4) of section 141;

(zu) eligibility conditions to be fulfilled prior to grant of exemption and the conditions to be complied with after exemption under sub-section (1); and extension period of exemption under sub-section (3) of section 143; and

(zv) any other matter which is required to be, or may be, prescribed by the Central Government under the provisions of this Code.