Form 3CD – Clause 20(b) | ESI Contribution – "Amount" vs "Actual Amount Paid" Column

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While filling Clause 20(b) of Form 3CD regarding employee contributions received for various funds u/s 36(1)(va), I have a doubt regarding the correct reporting in the following two columns:

  1. Amount — Whether this column should reflect only the employee's share of ESI contribution deducted from salary for that particular month?
  2. Actual Amount Paid — Whether this column should reflect:
    • The same amount as the employee's share (i.e., ₹292 ), OR
    • The total challan amount deposited with ESIC, which includes both employee + employer contribution (E.g. Total Challan Amt. 797)?

Background:
For a particular month, the employee ESI deduction is ₹292. However, the challan deposited to ESIC includes both employee and employer contributions combined, making the challan total higher than ₹292.

Specific Question:
Should the "Actual Amount Paid" column reflect:

  • (a) Only the employee's contribution of ₹292, OR
  • (b) The total challan amount (employee + employer share together)?
Replies (2)

The correct option is (a): Only the employee's contribution of ₹292 should be reflected in the "Actual Amount Paid" column. ---

incase the auditor shown challan amount in the actual amount paid section can any scrutinity arise?


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