FAQs: Exempted Establishment Return

1. Who is required to file the Return, the Employer of the PF Trust? Ans: The exempted return is to be filed by the Employer of the Establishment that has

been granted Exemption and not by the Trustees.

2. Which establishments are required to file the return? Ans: The establishments that have been granted exemption through a Relaxation

Order or a Notification issued by the Appropriate Authority have to file the return.

However if the said establishment has taken separate or sub codes anywhere,

the return is not to be filed by the In-charge of such separate or sub code through the

ECR Login of such code number. The sub and separate code numbers will have to be

added by the Establishment’s main code number against which the exemption order

was issued. This has to be done in the Part A of the Exempted Return.

3. Where will the employer of an exempted establishment find the link to file the return? Ans: The link for the return is available from the ECR Portal Login of the

establishments, code number of which have been intimated by the respective PF

Offices as Exempted under the EPF Scheme 1952. Once the employer logs in the link

is available from the Menu ECR where the link “Monthly Return for Exempted

Establishment” will be available.

4. If an exempted establishment code is not finding the link for filing the return what they should do? Ans: The establishment may approach the EPFO Office under which it is complying

and the Office will be sending a request to the National Data Center for adding such

establishment. Once the Help Desk for this purpose gets the Code number added, the

link will be available in the ECR login of the employer in the ECR Menu by name

“Monthly Return for Exempted Establishment”.

5. In case the In-charge of a branch unit of an exempted establishment finds the link for filing the return in its ECR Login, what shall it do? Ans: The link was provided as per the list of Exempted Establishments received from

the EPFO Field Offices. In such case the In charge should do the following:

a. Approach the EPFO Office for sending the request for deleting the branch code

number from the list.

b. Ask its main unit to add the code number in the Part A of the return being filed by

the Main unit code number against which the exemption was granted.

6. Is the details of the Investments made in a month by the Common P F Trust also filed by each of the Participating Unit? Ans: In the Part B of the Return, there is a provision for the declaration about the Trust

as to whether it is a Single PF Trust or a Common P F Trust. Once the selection is

Common P F Trust, then the additional field for mentioning the Establishment Code that

is handling the Trust is also asked. If the establishment code number of the

Establishment that has logged in and is filing the return is same as the code number

entered, the system records the code number as the one handling the CPF Trust and

allows the data entry in the Part E and the Investment details.

However if the code number entered is different, then the employer who has

logged in and is filing the return is not permitted to file the Part E and it has only view

rights. The data entry rights are with the code number managing the Trust.

7. How can be a wrongly submitted data in the form can be updated or edited? Ans: The software allows editing of the data in the Part C, D and E for a month only up

to the time when the data for the subsequent month is not submitted. For example if the

data for March 2014 is submitted it can be edited any time till the data for April 2014 is

not submitted. After submission of the Data the submit button changes to update button.

Once the data for the subsequent month is submitted, the button against the previous

month disappears. Thus the employer gets the time for updating the return for another

one months’ time.

In the Part A and B, except for the PAN details (if verified), Notification Details

and the information on whether Single or Common P F Trust, all other fields are

editable.

Please also see the link “Field Wise Instructions” below.

8. In case an employer has already submitted the data and has made an error, how can he get the return corrected? Ans: In such case the employer has to approach for the help through the EPF Office

under which they are complying. They may write a letter on their letter head to the

Office explaining the Part in which error took place. Once the matter is forwarded by the

Office to the National Data Center of EPFO, the data in the part requested will be reset,

meaning thereby that the data will be made blank and the employer may fill up the

correct data again. Change in the data is not done by the Help Desk and any data

entered in the return is only through the login of the employer. The resetting of the data

is done on the basis of the written request of the employer.

9. Where should the employer approach for any clarification on any particular data field in the various parts of the return? Ans: Please see the link “ Field Wise Instructions” below.

If any specific query which is not handled is there they may approach the EPFO Field

Office under which they are complying, and the Office may guide the employer directly

or after taking the help from the National Data Center of EPFO.

10. When will the Part F, Annual Return of the Exempted online return will be available to the employer for filing? Ans: The Part F will be available after the last return for the Financial Year 2014-15

has become due. Thus it will be in March 2015 and after return for February 2015 is

submitted.

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