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PF/ESI Return

Kiran Agrawal (CA) (24 Points)

02 June 2009

What are the consequences for delayed filling of PF/ESI Return?

Is there any penalty for the same ?

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saurabh (CA) (552 Points)
Replied 02 June 2009

Penalty
Section 14B.
Power to recover damages - Where an employer makes default in the payment of any contribution to the Fund the Pension Fund or the Insurance Fund or in the transfer of accumulations required to be transferred by him under sub-section 2 of section 15 or sub-section 5 of section 17 or in the payment of any charges payable under any other provision of this Act or of any Scheme or Insurance Scheme or under any of the conditions specified under section 17, the Central Provident Fund Commissioner or such other officer as may be authorised by the Central Government, by notification in the Official Gazette, in this behalf may recover from the employer by way of penalty such damages, not exceeding the amount of arrears, as may be specified in the Scheme.