Earlier before registering the company with PF we were supposed to submit all the relevant documents to get PF number. Now as there is online submission option we use to get the PF number and allotment letter we get immediately so as soon as we get the PF certificate we have to submit the supporting documents to the PF department.
As per the PF rules once the employee strength reaches 20+ it is compulsory to register and contribute PF amount to the PF and if at all you have not registered immediately the employee strength reached 20 company have to contribute the PF amount to the department since the date employee crossed 20
As they are asking we have to provide the attendance sheet as well as Salary statement from the beginning is to check when the employee strength reached 20 based on the statement they will issue notice to pay the back wages and the coverage will start from employee strength reached 20 and above. The reason they are asking the book of accounts is to cross check the information that you have provided is matching to books of accounts
26th September 2015 From India, Bangalore