Kindly refer to Trade Circular no. 04T of 2020 dated 19/03/2020. By this circular the whole of the late fee payable by the registered employer in respect of monthly or annual returns pertaining to any periods up to 31st March 2020 is exempted subject to fulfillment of eligibility conditions on or before 30th April 2020. Kindly refer attached notification for more details.
For more details click on below link: https://sharphrdservice.com/wp-content/uploads/2017/04/Trade-Circular-No.-04T-of-2020-.pdf