Facing PF Inspection Without Filed Returns: What Documents Are Needed and How to Proceed?

I need help regarding PF inspection where returns haven't been filed, and they have asked me about previous paid challans as they were lost. Only document 6a is available now. What is actually needed for the inspection officer, and how do I have to file the annual returns?

Thank you.

What is the manpower strength of your organization? If it is small, then you may not face much difficulty in filing the Annual Return. For PF inspection, ensure you have all the following documents ready for inspection:

1. PF Registration Certificate
2. Copy of PF Remittance Challans (Month-wise)
3. Supporting Pay Sheet of the employees
4. Form 3A, 6A, and Form 12A copies
5. If PF is paid for contractor workers, then the copy of Contractor bills to cross-check the paysheet amount, bill amount, and PF amount duly remitted

If the officer requests any other details and you have them, please provide them. Otherwise, you can ask him to guide you. If your behavior is polite, he will surely guide and help you.

Wish you all the best.

Thank you for your assistance. My employee strength is 50, which is less than desired. I mentioned that the PF paid challans were lost. Can I request a copy from the PF office? I have heard that they may require additional documents such as balance sheets, ledgers, and various registers pertaining to employees branch-wise, including pay registers for both wages and salaries. Can I retrieve these challans from the PF office for personal record-keeping, or is there a different procedure I need to follow? Your guidance on this matter would be greatly appreciated.

Thank you.

Regards,
TERESH

Dear Bhaskar Sir,

PF Inspector's Authority on Financial Documents

Can the PF Inspector ask for the Balance Sheet of the Principal Employer to cross-check with the wage registers? Can he/she ask for ledgers against different heads?

Regards,

The query by Dear Teresh.hr is a bit confusing to me. He has not mentioned which returns are not filed but mentioned that 6A is available and at the end questioned how to file the annual return.

It seems to me that Mr. Teresh.hr could not file the annual return in 3A/6A due to the lack of copies of paid challans. The copies of paid challans are lost or misplaced somewhere.

My advice to Mr. Taresh.hr is that he should apply for the certificates from the bank where he made the remittance. With the help of those certificates of remittance, he can file the annual return in 3A/6A.

Since 6A is available, I am sure he has a record of this account with details. If not, he can certainly generate it.

Inspector's Powers and Duties

Now, my answer to a question by Dear Abhay to Bhaskar Sir is that the inspectors have powers given under section 13 of the EPF & MP Act. He is a public servant as per section 18A. Any obstructions to the inspector in discharging his duties are an offense punishable under para 76 of the EPF scheme, para 42 of the EPS scheme, and para 29 of the EDLI scheme read with section 14(2). He can inspect the books of accounts of establishments such as cash book, ledger, petty cash book, payment vouchers, registers, TDS statements, balance sheets, and P&L statements, etc. When he inspects the above records, he can cross-check with payments/payment vouchers/payment registers.

I hope my answers to both Mr. Taresh.hr and Mr. Abhay are appropriate.

Thanks with regards.

Regards,
Keshav Korgaonkar
[Shantadurgaent.com, Insurance Advisors, Corporate Advisors, Legal Advice, Wage and salary, Shantadurgaent.com, Labour Compliance Audit, SSI registration, NOC from]