Provident fund and employee insurance produce a quiet, steady pile of paper: a challan every month, an electronic return beside it, for every establishment, all year. Nobody enjoys reading them, and the figures in them decide a disallowance.
The returns, read rather than retyped
Audcrix reads the monthly provident-fund and employee-insurance documents and turns them into a table: period by period, establishment by establishment, what was due, what was paid, and on what date. The month that was paid late is the one the whole exercise exists to find, and it is on the page rather than in a stack.
The date that changes the answer
For the employer's share, paying before the due date for the return preserves the deduction. For the employee's share, the fund's own due date is the only one that matters, and being late is permanent. Those are two different tests on the same pile of challans, and the difference is worth money.
Audcrix sets the deduction month against the deposit date so the late ones separate themselves, instead of being found in the week the report is due.
Establishment by establishment
A client with four registrations has four sets of returns and four sets of due dates. They are kept apart, so a group that is compliant in three places and late in the fourth does not read as compliant overall.
What it could not read, it says
A document that is unreadable, a period with nothing against it, an establishment with a gap in the middle of the year — each is flagged. A missing month that produces no warning reads as a month with nothing to report, which is the one reading that must never happen by accident.
It joins up with the rest of the engagement
What comes out of the returns is the same figure the disallowance working needs, so the position is computed once rather than assembled separately by whoever is doing that clause.
Questions CAs ask
What does Audcrix read from provident-fund and insurance documents?
The monthly challans and electronic returns are read into a table of period, establishment, amount due, amount paid and date of deposit, so late deposits are visible without reading the documents one by one.
Does it distinguish the employer's share from the employee's share?
Yes, because the tests differ. The employer's share turns on payment before the return due date; the employee's share turns on the fund's own due date, where being late is permanent. Both positions are presented separately.
Can it handle a client with several registrations?
Yes. Each establishment is kept separate with its own periods and dates, so compliance at one registration does not mask a delay at another.
What happens if a document cannot be read or a month is missing?
It is flagged. A period with nothing against it is reported as a gap rather than passed over, because a missing month that raises no warning reads as a month with nothing to report.
Further reading
Related modules
- Disallowances — Every rupee add-back in one place — 43B(h) MSME invoice by invoice with Udyam verification, 40A(3) cash, 40(a)(ia) TDS defaults, 36(1)(va) and 14A with Rule 8D.
- Accounting Checks — Completeness, cut-off, accrual and classification checks run over the whole Tally books — every verdict showing its basis, every finding exportable as a working paper.
- Detailed Scrutiny — Transaction-level voucher scrutiny across the whole Tally population — exception flags, period read from the narration, and prior-period items confirmed by the CA.