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Considering the unprecedented situation created by COVID-19 and lockdown announced by the Central Government from 24.03.2020 midnight onwards to prevent the spread of Covid-19, the due date for filing of Electronic Challan Cum Return (ECR) for wage month March, 2020 is extended up to 15.05.2020 for employers who have paid wages to their employees for March, 2020.

The due date for March, 2020 is ordinarily 15.04.2020, so grace period of thirty days has been allowed to the establishments covered under EPF & MP Act, 1952 to remit the contributions and administrative charges due for March, 2020

The above decision of Ministry of Labour and Employment is to support and provide relief to Employers of establishments which have disbursed wages for March, 2020 to its employees and an incentive to employers for wage payment to employees during COVID-19 pandemic. The move is in keeping with the objective of the Pradhan Mantri Garib Kalyan Yojana to prevent disruption in employment and ensure earning to employees to help them fight the pandemic.

This relief will benefit about 6 lakh establishments to file ECRs without default by paying salary to about 5 crore employees.

The employers have to declare the date of disbursement of wage for March, 2020 in the ECR for March, 2020.

The ECR, with the said declaration, and contributions and administrative charges for March, 2020 are now due on or before 15.05.2020.

The employers disbursing the wages for March, 2020 not only get relief of extension of due date for payment of EPF dues for March, 2020 but also avoid liability of interest and penalty, if they remit on or before 15.05.2020.

Sources https://pib.gov.in/PressReleseDetailm.aspx?PRID=1614747

Date of Filing Electronic Challan Cum Return (ECR) for Wage Month March, 2020 Extended Up to 15.05.2020 from 15.04.2020
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