Procedure to issue show cause notice to the EPF exempted establishments and their trusts
Vide circular no. Exem/10(20)/2016/Vol.III dated 09/10/2017 RPFC’s have been directed directed to ensure compliance of all the exempted establishments regarding filing of online monthly/annual returns and to issue show cause notice to all the defaulting establishments, which have not filed the online returns. It is clarified that RPFC’s can issue show cause notice to the exempted establishments/trusts for recommending cancellation of exemption to the appropriate government for violation of conditions of grant of exemption and examine the replies submitted by the exempted establishments/trusts.
In case where the satisfactory compliance is not received from the defaulting exempted establishments, RPFC’s shall forward the proposal to the Head Office for cancellation of exemption under Section 17(4) of the EPF & MP act, 1952, following the due procedure, along with a draft show cause notice, to be issued by the appropriate government/authority, mentioning the violation of conditions of exemption and other default committed by the establishments, also making reference of the show cause notice issued by the RPFC and the reply submitted by the establishment.