What Are the Consequences of Not Filing PF Annual Returns on Time?

Dear Kumar,

I want to know the penalties for non-filing of Annual returns of PF. One of my clients has not filed the 07-08 PF annual returns till now. I want to know the impact of the same.

Dear,
Below are facts can be faced in case of late filling & penality.
Damages
· Less than 2 months ….@ 17% per annum
· Two months and above but less than upto four months ….@22% per annum
· Four months and above but less than upto six months ….@ 27% per annum
· Six months and above
Penal Provison
Liable to be arrested without warrant being a cognisable offence.
Defaults by employer in paying contributions or inspection/administrative charges attract imprisonment upto 3 years and fines upto Rs.10,000 (S.14). For any retrospective application, all dues have to be paid by employer with damages upto 100% of arrears.
Regards
Vipin