PF payment due dates for FY 2019-20 for tax audit reporting

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PF payment due dates for FY 2019-20 for tax audit reporting

PF payment due date for FY 2019-20 for tax audit reporting

While preparing Tax Audit Report in Form 3CD it is important to fill due date of payment to various Employees contribution fund and actual payment of the contribution. i.e "Details of contributions received from employees for various funds as referred to in section 
36(1)(va)"

Most commonly reported funds under the clause are EPF and ESIC. If there is delay in the payment of the contributions of PF and ESI may result in disallowance of the payment of contribution. Here is the chart of the due dates under EPF and ESIC for the FY 2019-20 for quick reference 

PF payment due dates for FY 2019-20

Contribution Month

 Due Date

 Extended Due Date

 Reference

Apr-19

15/05/2019

                                          -  

                        -  

May-19

15/06/2019

                                          -  

                        -  

Jun-19

15/07/2019

                                          -  

                        -  

Jul-19

15/08/2019

                                          -  

                        -  

Aug-19

15/09/2019*

                                          -  

                        -  

Sep-19

15/10/2019

                                          -  

                        -  

Oct-19

15/11/2019

                                          -  

                        -  

Nov-19

15/12/2019*

                                          -  

                        -  

Dec-19

15/01/2020

                                          -  

                        -  

Jan-20

15/02/2020

                                          -  

                        -  

Feb-20

15/03/2020*

                                          -  

                        -  

Mar-20

15/04/2020

15/05/2020

Click
*Due date on Sunday

ESIC payment due date for FY 2019-20

Contribution Month

 Due Date

 Extended Due Date

 Reference

Apr-19

15/05/2019

15/05/2020^

 Click

May-19

15/06/2019

15/05/2020^

Jun-19

15/07/2019

15/05/2020^

Jul-19

15/08/2019

15/05/2020^

Aug-19

15/09/2019*

15/05/2020^

Sep-19

15/10/2019

15/05/2020^

Oct-19

15/11/2019

15/07/2020

 Click

Nov-19

15/12/2019*

15/07/2020

Dec-19

15/01/2020

15/07/2020

Jan-20

15/02/2020

15/07/2020

Feb-20

15/03/2020*

15/07/2020

Mar-20

15/04/2020

15/07/2020
*Due date on Sunday

^Under ESIC onetime relaxation was granted for filing of contribution for contribution period ending on March 2020. You can report due dates as per the extension, subject to specific mentioning of the extension order in the tax audit report and Covid19 reason based on your own professional judgement.  

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