Is Filing PF and ESI Returns Truly Mandatory? Seeking Clarification and Official Notification

Please tell me, is it mandatory to file PF return and ESI return on a mandatory basis? During an audit of one of my clients, they mentioned that it is not necessary to file PF returns on a mandatory basis, so they are not filing PF returns during the year. Could you please provide me with the relevant notification regarding this?

Thanks in Advance

If you are enrolled with PF & ESI, then it is mandatory to file returns. Nowadays, we have to file online instead of manual returns.

Yes! PF and ESI are mandatory for filing returns. In the past, we used to submit the PF report manually in a year-ending submission format. Nowadays, it is much easier to submit it online. We should ensure that PF and ESI contributions are submitted promptly once our organization is enrolled.