Esi & pf due date clarification

due date is 20th of next month (including 5 days of grace) for pf

for ESI it is 21 of next month

if payment made even during the grace then also exp is allowed (as per cae law and GN on tax audit)

also only employee contribution will disallow (disallowed forever except in case of Delhi because of AIMIL ltd delhi HC case law)

and employer contribution is subject to 43B