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EPF, ESIC, PT and FSSAI Returns Filing

Due Dates of Filing Returns

1.1 Employee Provident Fund return filing due date

Governed by Employees’ Provident Funds and Miscellaneous Provisions Act, 1952, monthly EPFs’ returns are to be filed on 15th of every month and for annual EPF return, it’s 30th April.


1.2 Employee State Insurance return filing due date

ESI’s returns are filed Monthly, returns are to be filed on 15th of every month. 


1.3 Professional Tax return filing due date

Maharashtra: If the tax Liability is below INR 50k in previous financial year, then you need to file an annual return the due date for which is 31st March of every financial year and if the tax liability is equal to or above INR 50k, then you need to file monthly returns for which the due date is the last date of the month.


1.4 FSSAI return filing due date

For half-yearly returns, that is, for the periods 1st April to 30th September and 1st October to 31st March, returns need to be filed within one month from the end of each of the mentioned periods. Half yearly returns are to be filed by business operators dealing in dairy products.

For annual FSSAI returns, it’s 31st May, which was recently extended also to 31st July in the light of COVID. Annual returns are to be filed by all State Licence holders excluding 

Quarterly returns need to be filed within one month from the end of each quarter. 

Documents Required

    • Permanent Account Number (PAN) of the company (Owner’s, in case of a sole proprietorship)
    • Company’s Memorandum of Association and Article of Association 
    • Copy of the registration certificates/licenses available with the organisation, like GST registration, MSME registration certificate, etc.
    • Company’s address proof.
    • Proprietor’s/ Directors’ / Partners’ PAN, Identity and address proof.
    • Bank Details

Penalties for Late Filing and Payment

 Professional Tax

    • If there are monthly return late fees is 200/- (delay in upto 30 days) and more than 30 days late fee is 1000/-. 
    • If there are annual return late fees is 200/- (delay in upto 30 days) and more than 30 days late fee is 1000.



    • Late FSSAI returns, it is INR 100 per day.


Provident Fund: 

Penal Damages U/S 14B (delay in making payment):

    • 5% p.a ( Less than 2 months)
    • 10% p.a (above 2 months and less than 4 months)
    • 15% p.a. (above 4 months and less than 6 months)
    • 25% p.a (above 6 months)


Interest u/s 7Q (delay in making payment) is 12% p.a.

USAIndiaCFO Advantage

We ensure a robust compliance system thereby making the registration process smoother, faster and efficient. We take off the burden of remembering due dates for filing returns or the fear of penalties due to non-compliance from your chest; so that you can focus on business development instead of procedural work.


We are a confluence of CAs and CSes which enables us to tailor solutions for all the possible business requirements of your organisation, thus you save on the business bandwidth of outsourcing to multiple service providers or salvage the cost of changing the service provider as the business grows.

We file your returns, along with providing a range of other services to take full accountability as the virtual CFO to your business.


Check out the details by clicking on the button below:

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