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.
Every employer having ten or more employees shall send a return for months ending March, June, September, and December of every year so as to reach the Inspector within whose jurisdiction the establishment is situated not later than the 10th day of the month following the month to which the return relates.
Format:
Form XXVII
Penalty:
Any employer who contravenes any of the provisions of these rules shall, on conviction, be punished with a fine which may extend to fifty rupees.
For a second offence with fine which shall not be less than one hundred rupees but which may extend to two hundred rupees and for the third or subsequent offences, with a fine which shall not be less than two
hundred and fifty rupees but which may extend to rupees five hundred.
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.
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.
An employer shall make an application for permission to furnish annual return subject to the conditions mentioned. If there are below 20 employees in a company, the employer can file the return every year. The filing should be made within 15 days from the expiry of the previous year.
Format:
Form 5 B
Form 5 A
Form 5 C
Form 5 CC
Form 5AA
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 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.
Only when an establishment employs more than 100 workers, it shall be mandatory for it to have a Works Committee and file this Half Yearly Returns.
Format:
Form G1
Penalty:
Whoever contravenes any provision of the act shall be punished with fine of Rs.200
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.
Every employer registered under this Act shall furnish an online return before the expiry of the due date. Prior to the submission of the online return, the employer has to enroll himself for e-service.
Format:
Form III-B