As per Payment Of Bonus (Amendment) Rules 2016 under section 5 i.e.
5. Annual returns –
Every employer shall send a return in Form D to the Inspector so as to reach the said form to the Inspector within 30 days after the expiry of the time limit specified in Sec. 19 for payment of bonus.
The respective section has been omitted i,e No manual return is to be file but in my view we have to upload the same online through Shram Suvidha Portal