EPF ECR 2.0 Confusion: How to Handle Missing Employee Details in Reports?

Dear Senior,

I downloaded the Active Member Details from the New EPF ECR 2.0 version. They said the file contains 1700 employee details, but our live employee count is only 1400. There are 300 employees missing in the columns. What should I do? Can I put "0" for all columns?

Don't file a return for the remaining employees; these employees may have left the job in the past. Search your records and make an exit return with the respective dates.

New EPF ECR 2.0 version requires that all accounts should have an active UAN. Check on this.