Question ID : 42182

Due Date of EPF to be reported in Tax Audit Report for FY 2020-21

During FY 2020-21 EPFO issued a circular that no proceedings will be initiated for late deposit of EPF during the FY 2020-21 for any period during lockdown. Then What shall be the Due Date of EPF Payment for reporting in Tax Audit Report for FY2020-21 ?

There is no announcement from CBDT in this regard. We have to mention the actual duedates and better to disallow the same for late payments.