PF from Employer - deducting PF amounts from employees however not registered yet

Hello, In My friend company there are 20+ people are working and company established December 2018.
They are deducting PF amounts from employees however not registered yet. Now he has question that he has to pay full amount from December 2018 till date however what would be the deadline (In months) and what would be the penalties.

If you started deducting PF contribution from employees from Dec 18 the amount need to be paid to PF authorities latest by 15th of January 19. Like that if you start deducting PF from employees for a particular month same need to be deposited to PF account (now electronically by preparing ECR) by 15th of the following month. Any late payment
shall attract interest from 16th onwards and damages.
This is the proceedure by EPFO.
But my question is, if the company is not yet registered under Employees Provident Fund & Miscellaneous Provisions Act, 1952, why they are deducting PF contribution from employees?