Every employer shall file an e-return by way of the online portal provided in the prescribed form before the end of 10th day of every month.
Format:
Form V
Penalty:
When an assessee failed to submit such return within the specific period the assessing authority may, after giving him a reasonable opportunity of making representation impose upon him a penalty which shall not be less than rupees five but which shall not exceed rupees one hundred for each day of delay.
The manager of every factory shall file a monthly return to the concerned authority in the prescribed form before the expiry of the 10th day of each month.
Format:
Form 27A
Penalty:
Any occupier who contravention any provisions of the Act or Rules shall be punishable with fine which may extend to 1,00,000 rupees or imprisonment up to 2 years or both.
Every employer registered under the Act shall furnish return in Form 7 for each quarter on or before the fifteenth day of the month following the quarter to which such returns relates. Every registered person required to furnish return under sub-section (I) of Section 10 shall furnish such returns in Form 9.
Format:
Form 7 and 9
Penalty:
Penalty not exceeding rupees twenty for each day of delay
The Establishment should send return of contributions in quadruplicate along with receipted copies of challans for the amounts deposited in the Bank, by registered post or messenger, in respect of all employees for whom contributions are payable in a contribution period.
Format:
Form 5/ Online
Penalty:
When Employer fails to pay contribution within lawful time period, Simple Interest of 15% pa for every day’s default.
The Employee Provident Fund return must be filed by all entities having Provident Fund registration every month. The employer shall file the monthly challan-cum-return through the online / employer e-sewa scheme.
Format:
ECR
Penalty:
If an employer fails or refuses to submit any return or submits a false return he shall be punishable with imprisonment,which may extend to one year or with fine which maybe extend to 5000 or with both.
The manager of every factory shall submit a half yearly return, twice a year, in the prescribed form before the expiry of the due date.
Due date:
15th Jan
15th July (31st July-Tamil Nadu)
Format:
Form 22- Assam, Delhi & Uttar Pradesh
Form 25-Gujarat
Form 21-Karnataka & Tamil Nadu
Form 28-Madhya Pradesh
Form 23- West Bengal
Penalty:
Any occupier who contravention any provisions of the Act or Rules shall be punishable with fine which may extend to 1,00,000 rupess or imprisonment upto 2 years or both
Every employer shall send a copy of Basic Training or Practical Training and Related Instructions in Form Apprenticeship-IA in Schedule-III to the State Apprenticeship Adviser, at the end of every half year, and the said report shall be kept inside form Apprenticeship-I.
Format:
Apprenticeship -IA, Schedule-III
Penalty
one thousand rupees for every occurrence.
Every employer registered shall furnish to the prescribed authority with fifteen days of the expiry of a previous month, a return in Form 5.
Format:
Form 5
Penalty:
Where an employer has without reasonable cause failed to file such return within the required time, the prescribed authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding Ten rupees for each day of delay.
Every employer shall send half yearly returns as prescribed in Form 2 not later than fifteen days from the close of the half year as specified.
Format:
Form 2
Penalty:
Whoever contravenes any provision of this Act or any rule made thereunder, shall be punishable with imprisonment for a term which may extend to three months or with fine which shall not be less than one thousand rupees or with both.
Every employer shall furnish a monthly return in the prescribed form before the expiry of the 30th day of each month in the prescribed format.
Format:
Form III
Penalty:
An employer, without reasonable cause, fails to file such return within the prescribed time, the assessing authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding rupees five for each day of delay.