FOR WEB CIRCULATION ONLY
Employees’ Provident Fund Organisation
(Ministry of Labour, Govt. Of India)
BhavishyaNidhiBhawan, 14- BhikajiCama Place, New Delhi — 110066
www.epfindia.gov.in, www.epfindia.nic.in
No. C-Ex/Ex—Return/2014/19536
Date: 01 DEC 2017
To,
All Addl. Central P.F. Commissioner (Zones),
All Regional P.F. Commissioner/OIC of Regional Offices,
Subject : Online Filing of Monthly Returns by the Exempted Establishments and Specified Timeline for the Monthly Returns – Regarding.
Reference : i) Head Office Circular No. Exem/10(20)2016/Vol. III/ Dated: 29.05.2017.
ii) Head Office Circular No. C-Misc./Ex. Return/2013/Vol. 11/13587 Dated: 21.09.2017.
Sir,
Please refer to the subject and references cited above.
2. Vide circular under reference at SI. No. (i) above, all the exempted establishments were directed to file the statutory online returns within the stipulated time i.e. the return for the wage month of March 2017 was required to be filed by 15th of May 2017. In supersession of the circular under reference at SI. No. (i) above, all the exempted establishments/employers vide circular under reference at SI. No. (ii) above, were directed to file the statutory online returns in time i.e. on or before 25th of the month following that to which it relates.
3. The Central Provident Fund Commissioner in exercise of his powers conferred by sub-paragraph 7 of Paragraph 36 read with entry No. 16 of Appendix — A to Paragraph 27AA of the Employees’ Provident Funds Scheme, 1952 made it mandatory for all establishments exempted under Sub-Section (1)(a) of Section 17 or Sub-Section (2) of Section 17 of the Employees’ Provident Funds & Miscellaneous Provisions Act, 1952 read with Paragraph 27A of Employees’ Provident Funds Scheme, 1952 or granted relaxation under Paragraph 79 of the Employees’ Provident Funds Scheme, 1952 to file their monthly and annual returns online in the prescribed proforma by 25th of the month following that to which it relates. Further, establishment which have been granted exemption by an order of the Regional Provident Fund Commissioner for individual employees under the provisions of Paragraph 27 of the Employees’ Provident Funds Scheme, 1952 shall also file their monthly and annual returns in the prescribed proforma online.
4. Accordingly the last date for filing of online returns shall be treated as 25th of the month following that to which it relates. It is also clarified that the phrase “25th of the month following that to which it relates” means that the online returns for the wage month should be filed by 25th of the month following the wage month. The following examples are cited for further explanation —
i. The monthly return i.e. Part — C, D & E for the wage month of March 2017 should be filed by 25th of April 2017.
ii. The annual return i.e. Part— F for the financial year 2016-17 ending on 31st March 2017 should be filed by 25th of April 2017.
iii. Although details of establishment and Trust i.e. Part — A & B may not change every month/year but whenever any change in these details take place during the wage month then Part — A or B, as the case may be, should be changed by 25th of the month following the wage month.
5. A copy of the said order of CPFC is enclosed. It should be given wide publicity and brought to the notice of all exempted and relaxed establishments under your jurisdiction for strict compliance so as to ensure proper filing of online returns by the exempted establishments.
[This is issued with the approval of CPFC]
Yours faithfully
(K.L.Taneja)
Addi. Central P.F. Commissioner (HQ)
Copy to : i) Deputy Director, Rajbhasha…. For Hindi version please.
ii) Guard file….for records.
Employees’ Provident Fund Organisation
(Ministry of Labour, Govt. Of India)
Bhavishya Nidhi Bhawan, 14- Bhikaji Cama Place, New Delhi — 110066
www.epfindia.gov.in , www.epfindia.nic.in
No-C/Misc./Ex-Return/2013/Vol.II/
Date: 01 OEC 2017
ORDER
In exercise of powers conferred by sub-paragraph 7 of Paragraph 36 read with entry No, 16 of Appendix — A to Paragraph 27AA of the Employees’ Provident Funds Scheme, 1952, I, Dr. V.P. Joy, the Central Provident Fund Commissioner hereby direct all establishments exempted under Sub-Section (1)(a) of Section 17 or Sub-Section (2) of Section 17 of the Employees’ Provident Funds & Miscellaneous Provisions Act, 1952 read with Paragraph 27A of Employees’ Provident Funds Scheme, 1952 to file their monthly and annual returns online in the proforma attached herewith (the said proforma is also available in the official website of Employees Provident Fund Organisation i.e. www.epfindia.gov.in / www.epfindia.com under the tab “Exempted Establishments”). The returns shall be filed on or before 25th of the month following that to which it relates. The proforma contains the following parts :
| PART | DESCRIPTION |
| PART A | Establishment details |
| PART B | Trust Details |
| PART C | Employment Details |
| PART D | Contribution Details |
| PART E | Investment Details |
| PART F | Annual Information |
2. The provisions of online filing of returns in the prescribed proforma shall also be applicable to establishment which have been granted exemption by an order of the Regional Provident Fund Commissioner for individual employees under the provisions of Paragraph 27 of the Employees’ Provident Funds Scheme, 1952.
3. Further details for online filing of monthly and annual return has been provided on the website of the Employees’ Provident Fund Organization at the following URL :
www.epfindia.gov.in
www.epfindia.com
4. In addition to online submission of returns, exempted and relaxed establishments shall also submit duly authenticated copy of the returns in hard copy till such time the facility for filing digitally signed return is provided.
(Dr. V.P. Joy)
Central Provident Fund Commissioner
