Notification / Circular No. : No. NDC/VEA4-Estt/1807/ECR Filing/2026/-1239468 dated January 22, 2026 Applicable Act / Rule : Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 Applicable Section / Rule : Section 6; Paragraph 38 of the Employees’ Provident Funds Scheme, 1952
Employers covered under the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 are required to file the Electronic Challan-cum-Return (ECR) within the prescribed due date for each wage month. Due to persistent technical difficulties in filing returns, the due date for filing ECR for the wage month of December 2025 had earlier been extended vide circular dated January 15, 2026. The competent authority has further reviewed the matter and granted an additional extension as a special measure.
The due date for filing the Electronic Challan-cum-Return (ECR) for the wage month of December, 2025 has been extended by a further period of two (02) days, i.e., up to January 22, 2026.
It is clarified that no interest or damages shall be levied for ECRs and payments made within the extended due date. However, where the additional extended timeline expires on January 23, 2026, the default shall be counted from January 15, 2026, i.e., for a period of eight days.
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