Employee share of ESI/PF - Late payment 3CD

Hi!

In which clause of 3CD and line item of ITR would late payment of employee share's of ESI/PF be shown? It is disallowed by combined reading of Sec 36(1)(va) and 43B, so under which head is it more appropriate to show the disallowance? Or is it simply enough to report the late payment in Clause 20 of 3CD only?

Employer's share would fall under 43B so no doubt regarding that!