esic not paid on before due date

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sir i have a partnership firm i m not paying esic and pf on before due date whether.. it will be effect on my audit report
Replies (3)

In audit report, clause 20(b) reflects the particulars of ESI and PF. This clause requires the auditor to report ESI and PF due date, Date of Payment and Amount actually paid towards the respective head. So yes, the details of payment will be refelcted in auditor's report. 

if it is not paid on time then can auditor qualify his report
If not paid on or before due date then same will be disallowed.
Allowability ESI & PF will be considered in two parts
1st employer contribution
2nd employee contribution

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