In reference to the trail e-mail, where the Central P.F. Commissioner (“Commissioner”) had conveyed the timelines for filing online returns by all the exempted / relaxed establishments, few representations were received from the exempted establishments, seeking clarifications as to whether Part-E of the return for a wage month (say March 2017) has to include actual investments upto the end of the next wage month i.e., 30th April, 2017.
The Commissioner has clarified that, Part-E shall contain the information related to the actual investments and other receipts/payments made in the wage month with which the online return relates.
Example, in monthly return of March 2017, Part-E will contain the actual contribution receipts, payments and details of the investments made between 01 March, 2017 and 31st March, 2017. In return of March, 2017, establishments are not required to give the investment details of contributions due for March, 2017 but actually paid to Trust in April, 2017 or thereafter.