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    <description>Whether monthly Provident Fund returns may be filed without a payment challan when an employer has fewer than the employee threshold and all employees earn above prescribed limits; the query seeks the filing procedure and the sole reply requests confirmation of whether the company is registered under the PF Act, implying filing obligations depend on registration and contribution liability.</description>
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      <description>Whether monthly Provident Fund returns may be filed without a payment challan when an employer has fewer than the employee threshold and all employees earn above prescribed limits; the query seeks the filing procedure and the sole reply requests confirmation of whether the company is registered under the PF Act, implying filing obligations depend on registration and contribution liability.</description>
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