Understanding Provident Fund Act Forms: What Are the Penalties for Non-Compliance?

Please provide me sections and penalties regarding the following forms under the PF Act.

Form 12A (Statement of Contribution), Form 6A (Annual Return), and Form 3A (PF Register Ledger) under the Provident Fund Act.

Make ready PF annual returns and send them to RPFC (Regional Provident Fund Commissioner) office before 30th April.

In annual returns, we have to send the following returns:

1) Form 3A (card showing each employee's annual contribution monthly)
2) Form 6A (return showing all employees' annual contribution)
3) Reconciliation statement
4) Form 12A (optionally) - if you have not sent before OR previously sent but with corrections needed.

The RPFC office may also demand a soft copy (in file format) from establishments with more than 100 employees. This process helps speed up the return processing at the RPFC office and ensures accuracy (e.g., name changes). By providing a soft copy, we increase the chances of receiving the Annual Account Slip quickly compared to other establishments. This is because the RPFC office can directly merge data from our soft copy into their system for the final account statement. Otherwise, they would have to manually enter data from Form 3A and other information to process our annual accounts.