Is It Mandatory to Get PF Sub-Codes for Branches in Different States? Seeking Advice on PF Act Provisions

We have a PF code for our H.O. in Delhi. However, we also have branches all over India where we deduct PF from our employees' wages and deposit the PF amount through challans from our HO in Delhi. Currently, some of our branches want to obtain PF sub-codes, but the management disagrees with this. I would like to ask, is it mandatory for us to obtain PF sub-codes for operations in other states (for the submission of PF amount)? Please advise if there are any provisions from the PF Act that support this.

In my view, it's not necessary to have PF sub-codes. Regarding ESI, it's better to have an ESI sub-code where the employees get medical benefits from different states.

Regards,
Sreenu