Overview

• The Employees’ Provident Fund Organisation’s updated electronic challan-cum-return facility is effective from the September 2025 wage month, as notified by the Central Provident Fund Commissioner.
• Employers must file returns before generating payments under a separated workflow designed to cut payment-stage mistakes.
• System-based validations now check entries at submission to prevent incorrect or incomplete returns.
• The platform automatically computes damages and interest under Sections 14B and 7Q, with Section 7Q interest payable alongside monthly contributions.
• EPS-specific checks flag ineligible pension contributions, including for employees over Rs 15,000 or over age 58 unless deferred, while retaining the existing .txt file format and support for regular, supplementary, and revised returns.