What is FPU?
File Preparation Utility (FPU) is a stand-alone utility provided by CRA to enable PAO to prepare the monthly Subscribers’ contribution file as per the file formats of CRA. It will contain details such as PAO Registration number, DDO Registration number, Subscriber PRAN, amount of Government contribution is equal to Subscriber contribution, Pay month etc. In case of any incorrect data format inserted, FPU provides error prompt to enable the PAO to rectify the same. FPU has excel type features such as copy, paste, insert/delete rows etc.