Statutory due date

Its provision basis up to next month 20th  EPF & 21st ESI including 5 days grace.

 yes it is on provision basis... when the salary is accrued and provision is made, the liability for pf & esi also arises which falls due in the succeeding month .. in ur case it falls due in the month of May

yes, its completely on provision basis

I have not recd. the chart, there are no attachments to the mail recd. from you. Please do send

As per the provisions of EPF & MP Act or ESI act, employer is required to deposit the contribution on or before 15th day (21st day in case of ESI) of following month in which salary/ wages become due. Whether or not u make any provisions in ur books of account, still it is the liabilty of theemployer to deposit the amount in the stipulated time.