Dear Mr Srikanth:
Answers to your queries:
1) Yes, Gratuity is compulsory for all Establishments referred by you.
2) There is no exemption.
3) "...necessity to show all staff ..." means where to show. There are no records or forms to show. When the Gratuity becomes payable (ie: upon completion of 5 years service), such persons are shown in gratuity payment records.
4) The other place where "all staff" are "shown" is the list furnished to LIC, in case Group Gratuity Policy is taken. In such case, yes, all staff data is tobe furnished, because LIC computes premium for yearly accumulated basis.
5) ".... who is no more" implies those passed away/dead. Under LIC policy, there are options as per the desire of the company: (a) To pay actual gratuity as per past service rendered; (b) or past service gratuity + remaining years of service until retirement, if alive; but with a ceiling.
Your question was mix of multi queries. Hope they are answered.
Ravi, Adviser-HR Management