Annexure to the Cost Audit Report

 

Part-A

 

 

1.General Information

 

1

Corporate identity number or foreign company registration number

 

2

Name of company

 

3

Address of registered office or of principal place of business in India of company

 

4

Address of corporate office of company

 

5

Email address of company

 

6

Date of beginning of reporting Financial Year

 

7

Date of end of reporting Financial Year

 

8

Date of beginning of previous financial year

 

9

Date of end of previous financial year

 

10

Level of rounding used in cost statements

 

11

Reporting currency of entity

 

12

Number of cost auditors for reporting period

 

13

Date of board of directors meeting in which annexure to cost audit report was approved

  

14

Whether cost auditor’s report has been qualified or has any reservations or contains adverse remarks

 

15

Consolidated qualifications, reservations or adverse remarks of all cost auditors

 

16

Consolidated observations or suggestions of all cost auditors

 

17

Whether company has related party transactions for sale or purchase of goods or services

  

18

Whether Indian Accounting Standards are applicable to the company

                                        

 

 

PART-A

 

 

2. General Details of Cost Auditor

 

1

Whether cost auditor is lead auditor

 

2

Category of cost auditor

 

3

Firm's registration number

 

4

Name of cost auditor/cost auditor’s firm

 

5

PAN of cost auditor/cost auditor’s firm

 

6

Address of cost auditor or cost auditor’s firm

 

7

Email id of cost auditor or cost auditor’s firm

 

8

Membership number of member signing report

 

9

Name of member signing report

 

10

Name(s) of product(s) or service(s) with CETA Headings

 

11

SRN number of Form 23C / CRA-2

  

112(a)

Number of audit committee meeting(s) during the year for which cost auditor was invited

 

12(b)

Number of audit committee meeting attended by cost auditor during year

 

13

Date of signing cost audit report and annexure by cost auditor

 

14

Place of signing cost audit report and annexure by cost auditor

  

 

3. Cost Accounting Policy

 

(1) Briefly describe the cost accounting policy adopted by the Company and its adequacy or otherwise to determine correctly the cost of production/operation, cost of sales, sales realization and margin of the product(s)/service(s) under reference separately for each product(s)/service(s). The policy shall cover, inter alia, the following areas:

(a) Identification of cost centres/cost objects and cost drivers.

(b) Accounting for material cost including packing materials, stores and spares, employee cost, utilities and other relevant cost components.

(c) Accounting, allocation and absorption of overheads.

(d) Accounting for depreciation/amortization.

(e) Accounting for by-products/joint-products or services, scarps, wastage etc.

(f) Basis for Inventory Valuation.

(g) Methodology for valuation of Inter-Unit/Inter Company and Related Party transactions.

(h) Treatment of abnormal and non-recurring costs including classification of other non-cost items.

(i) Other relevant cost accounting policy adopted by the Company.

(2) Briefly specify the changes, if any, made in the cost accounting policy for the product(s)/service(s) under audit during the current financial year as compared to the previous financial year.

(3) Observations of the Cost Auditor regarding adequacy or otherwise of the Budgetary Control System, if any, followed by the company.

 

 

PART-A

 

 

 

 

 

 

 

4. PRODUCT/SERVICE DETAILS (for the company as a whole)

 

 

 

 

 

 

S.no.

Name of Product(s) /Service(s)

 UOM

CETA Heading

Covered under Cost Audit Yes / No

Previous Year fig. reported Yes / No

Net Operational Revenue (Net of taxes)

 

 

 

 

 

 

 

Current Year  Rs.

Previous Year Rs.

 

Material 1

 

 

 

 

 

 

1

Material 2

 

 

 

 

 

 

2

Material 3 or more

 

 

 

 

 

 

3

Other Operating Incomes

 

 

 

 

 

 

4

Total operating incomes of company

 

 

 

 

 

 

5

Other Incomes of Company

 

 

 

 

 

 

6

Total revenue as per Financial Accounts

 

 

 

 

 

 

27

Exceptional and Extra Ordinary Income

 

 

 

 

 

 

8

Other comprehensive income, if any,

 

 

 

 

 

 

9

Total Revenue including Exceptional, Extra Ordinary and Other Comprehensive Income

 

 

 

 

 

 

310

Turnover as per Excise or Service Tax or GST Records

 

 

 

 

 

 

 Note: Explain the difference, if any, between Turnover as per Annual Accounts and Turnover as per Excise/ GST Records.

PART-B

 

 

For Manufacturing Sector

 

 

 

 

 

1. QUANTITATIVE INFORMATION (for each product with CTA heading separately)

 

 

Name of Product

 

 

CTA Heading

 

 

Unit of Measurement

 

 

Particulars

Current Year

Previous Year

 1. Available Capacity

 

 

 (a) Installed Capacity

 

 

 (b) Capacity enhanced during the year, if any

 

 

 (c) Capacity available through leasing arrangements, if any

 

 

 (d) Capacity available through loan license / third parties

 

 

 (e) Total available Capacity

 

 

 2. Actual Production

 

 

 (a) Self manufactured

 

 

 (b) Produced under leasing arrangements

 

 

 (c) Produced on loan license / by third parties on job work

 

 

 (d) Total Production

 

 

 43. Production as per excise or GST records (for product)

 

 

 4. Capacity Utilization (in-house)

 

 

 5. Finished Goods Purchased

 

 

 (a) Domestic Purchase of Finished Goods

 

 

 (b) Imports of Finished Goods

 

 

 (c) Total Finished Goods Purchased

 

 

 6. Stock & Other Adjustments

 

 

 (a) Change in Stock of Finished Goods

 

 

 (b) Self / Captive Consumption (incl. samples etc.)

 

 

 (c) Other Quantitative Adjustments, if any (wastage etc.)

 

 

 (d) Total Adjustments

 

 

 7. Total Available Quantity for Sale [2(d) + 5(c) + 6(d)]

 

 

 8. Actual Sales

 

 

 (a) Domestic Sales of Product

 

 

 (b) Domestic Sales of Traded Product

 

 

 (c) Export Sale of Product

 

 

 (d) Export Sale of Traded Product

 

 

 (e) Total Quantity Sold

 

 

 

 

2. ABRIDGED COST STATEMENT(for each product with CTA heading separately)

 

 

 

 

 

 

 

 

 

 

 

Name of Product

 

 

 

 

 

 

 

 

 

 

 

CTA Heading

 

 

 

 

 

 

 

 

 

 

 

Unit of Measurement

 

 

 

 

 

 

 

 

 

 

 

 

Production

Finished Goods Purchased

Finished Stock Adjustment

 

Captive Consumption

 

Other Adjustments

 

Quantity Sold

 

 

Current Year

 

 

 

 

 

 

 

 

 

 

 

Previous Year

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Current Year

 

 

 

Previous Year

 

 

S.no.

Particulars

 

 

 

Amount (Rs.)

 

Rate per Unit (Rs.)

 

Amount (Rs.)

 

Rate per Unit (Rs.)

 

 

 

 

 

 

 

 

 

 

 

 

1

Materials Consumed

 

 

 

 

 

 

 

 

 

 

2

Process Materials/Chemicals 

 

 

 

 

 

 

 

 

 

 

3

Utilities (specify details as per 2B)

 

 

 

 

 

 

 

 

 

 

4

Direct Employees Cost

 

 

 

 

 

 

 

 

 

 

5

Direct Expenses

 

 

 

 

 

 

 

 

 

 

6

Consumable Stores & Spares

 

 

 

 

 

 

 

 

 

 

7

Repairs & Maintenance

 

 

 

 

 

 

 

 

 

 

8

Quality Control Expenses

 

 

 

 

 

 

 

 

 

 

9

Research & Development Expenses

 

 

 

 

 

 

 

 

 

 

10

Technical know-how Fee / Royalty

 

 

 

 

 

 

 

 

 

 

11

Depreciation/Amortization

 

 

 

 

 

 

 

 

 

 

12

Other Production Overheads

 

 

 

 

 

 

 

 

 

 

13

Industry Specific Operating Expenses

 

 

 

 

 

 

 

 

 

 

14

Total (1 to 13)

 

 

 

 

 

 

 

 

 

 

15

Increase or Decrease in Work-in-Progress

 

 

 

 

 

 

 

 

 

 

16

Less: Credits for Recoveries, if any

 

 

 

 

 

 

 

 

 

 

17

Primary Packing Cost

 

 

 

 

 

 

 

 

 

 

18

Cost of Production/Operations (14 + 15 to 17)

 

 

 

 

 

 

 

 

 

 

19

Cost of Finished Goods Purchased

 

 

 

 

 

 

 

 

 

 

20

Total Cost of Production & Purchases (18 + 19)

 

 

 

 

 

 

 

 

 

 

21

Increase or Decrease in Finish Good

 

 

 

 

 

 

 

 

 

 

22

Less: Self/Captive Consumption (incl. Samples, etc.)

 

 

 

 

 

 

 

 

 

 

23

Other Adjustments (if any)

 

 

 

 

 

 

 

 

 

 

24

Cost of Production/Operation of Product Sold (20 + 21 to 23)

 

 

 

 

 

 

 

 

 

 

25

Administrative Overheads

 

 

 

 

 

 

 

 

 

 

26

Secondary Packing Cost

 

 

 

 

 

 

 

 

 

 

27

Selling & Distribution Overheads

 

 

 

 

 

 

 

 

 

 

28

Cost of Sales before Interest (24 to 27)

 

 

 

 

 

 

 

 

 

 

29

Cost of Finance charges

 

 

 

 

 

 

 

 

 

 

30

Cost of Sales (28 + 29)

 

 

 

 

 

 

 

 

 

 

31

Net sale Realization of Product excluding taxes and duties

 

 

 

 

 

 

 

 

 

 

32

Margin [Profit/(Loss) as per Cost Accounts] (31 - 30)

 

 

 

 

 

 

 

 

 

 

 

Notes:

1. Separate Cost Statement shall be prepared for each CETA Heading representing the product.

2. In case the same product has different unit of measure, separate cost statement shall be provided for different unit of measures.

3. The items of cost shown In the Performa are Indicative and the same shall be reflected keeping in mind the materiality of the item of cost in the product. The Performa may be suitably modified to meet the requirement of the industry/product.

4. In case the company follows a pre-determined or standard costing system, the above cost statement should reflect figures at actuals after adjustment of variances if any.

 

 

2A. Details of Materials Consumed

 

 

 

 

 

 

 

 

Name of Product

 

 

 

 

 

 

 

 

CTA Heading

 

 

 

 

 

 

 

 

Unit of Measurement

 

 

 

 

 

 

 

Description of Material

Category

UOM

Current Year

 

 

Previous Year

 

 

 

 

 

Quantity

Rate per Unit (Rs.)

Amount

Quantity

Rate per Unit (Rs.)

Amount

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Category: Indigenous/ Imported/ Self Manufactured

 

2B. Details of Utilities Consumed

 

 

 

 

 

 

 

Name of Product

 

 

 

 

 

 

 

CTA Heading

 

 

 

 

 

 

 

Unit of Measurement

 

 

 

 

 

 

Description of Material

UOM

Current Year

 

 

Previous Year

 

 

 

 

Quantity

Rate per Unit (Rs.)

Amount

Quantity

Rate per Unit (Rs.)

Amount

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 2C. Details of Industry Specific Operating Expenses

 

Name of Product 

 

 

CTA Heading

 

 

Unit of Measurement

 

 

Description of Industry Specific Operating Expenses

Current Year Amount (Rs.)

Previous Year  Amount (Rs.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PART-C

 

 

For Service Sector

 

 

1. QUANTITATIVE INFORMATION (for each service separately)

 

 

 

Name of Service

 

 

Service Code

 

 

Unit of Measurement

 

 Particulars

Current Year

Previous Year

 1. Available Capacity

 

 

 (a) Installed Capacity

 

 

 (b) Capacity enhanced during the year

 

 

 (c) Total available Capacity

 

 

 2. Actual Services Provided

 

 

 (a) Own Services

 

 

 (b) Services under contractual arrangements

 

 

(c) Outsourced Services

 

 

(d) Total Services

 

 

 3. Total services provided as per service tax or GST records (for services)

 

 

 4. In house capacity utilization (%)

 

 

5. Other adjustments

 

 

  (a) Self or captive consumption

 

 

  (b) Other quantitative adjustments

 

 

  (c) Total other adjustments

 

 

  (d) Total available services for sale

 

 

 6. Actual Sales

 

 

    (a) Services rendered – Domestic

 

 

    (b) Services rendered – Export

 

 

    (c) Total Services Rendered

 

 

 

 

2. ABRIDGED COST STATEMENT (for each service separately)

 

 

 

 

 

 

 

Name of Service

 

 

 

 

 

 

 

Service Code

 

 

 

 

 

 

 

Unit of Measurement

 

 

 

 

 

 

 

 

Services Provided

Captive Consumption

Other Adjustments

 

Services rendered

 

 

Current Year

 

 

 

 

 

 

 

Previous Year

 

 

 

 

 

 

 

 

 

Current Year

 

Previous Year

 

 

Sno.

 Particulars

 

Amount (Rs.)

Rate per Unit (Rs.)

 Amount (Rs.)

 

Rate per Unit (Rs.)

 

 

 

 

 

 

 

 

1

Materials Consumed

 

 

 

 

 

 

2

Utilities

 

 

 

 

 

 

3

Direct Employees Cost

 

 

 

 

 

 

4

Direct Expenses

 

 

 

 

 

 

5

Consumable Stores & Spares

 

 

 

 

 

 

6

Repairs & Maintenance

 

 

 

 

 

 

7

Quality Control Expenses

 

 

 

 

 

 

8

Research & Development Expenses

 

 

 

 

 

 

9

Technical know-how Fee / Royalty

 

 

 

 

 

 

10

Depreciation/Amortization

 

 

 

 

 

 

11

Other Overheads

 

 

 

 

 

 

12

Industry Specific Operating Expenses

 

 

 

 

 

 

13

Total (1 to 12)

 

 

 

 

 

 

14

Less: Credits for Recoveries

 

 

 

 

 

 

15

Cost of Services provided (13 - 14)

 

 

 

 

 

 

16

Cost of Outsourced/Contractual Services

 

 

 

 

 

 

17

Total Services available

 

 

 

 

 

 

18

Less : Self or captive consumption

 

 

 

 

 

 

19

Other Adjustments (if any)

 

 

 

 

 

 

20

Cost of Services Sold (17 – 18 + 19)

 

 

 

 

 

 

21

Administrative Overheads

 

 

 

 

 

 

22

Selling & Distribution Overheads

 

 

 

 

 

 

23

Cost of Sales before Interest (20+21+22)

 

 

 

 

 

 

24

Cost of Finance charges

 

 

 

 

 

 

25

Cost of Sales (23 + 24)

 

 

 

 

 

 

26

Net sale Realization of Product excluding taxes and duties

 

 

 

 

 

 

27

Margin [Profit/(Loss) as per Cost Accounts] (26 - 25)

 

 

 

 

 

 

 

NOTES:

1. Separate Cost Statement shall be prepared for each service

2. The items of cost shown in the proforma are indicative and the same shall be reflected keeping in mind the materiality of the Item of cost in the service.

3. The Proforma may be suitably modified to meet the requirement of the Industry/service.

4. In case the Company follows a pre-determined or standard costing system, the above cost statement shall reflect figures at actuals after adjustment of variances, if any.

 

 

2A. Details of Materials Consumed

 

 

 

 

 

 

 

 

Name of Service

 

 

 

 

 

 

 

 

Service Code

 

 

 

 

 

 

 

 

Unit of Measurement

 

 

 

 

 

 

 

Description of Material

Category

UOM

Current Year

 

 

Previous Year

 

 

 

 

 

Quantity

Rate per Unit (Rs.)

Amount

Quantity

Rate per Unit (Rs.)

Amount

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Category: Indigenous/ Imported/ Self Manufactured

 

2B. Details of Utilities Consumed

 

 

 

 

 

 

 

Name of Service

 

 

 

 

 

 

 

Service Code

 

 

 

 

 

 

 

Unit of Measurement

 

 

 

 

 

 

Description of Material

UOM

Current Year

 

 

Previous Year

 

 

 

 

Quantity

Rate per Unit (Rs.)

Amount

Quantity

Rate per Unit (Rs.)

Amount

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2C. Details of Industry Specific Operating Expenses

 

 

 

Name of Service

 

 

 

Service Code

 

 

 

Unit of Measurement

 

 

S.no

 Description of Industry Specific Operating Expenses

Current Year Amount (Rs.)

Previous Year Amount (Rs.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PART-D

 

 

 

 

 

 

 

1. PRODUCT AND SERVICE PROFITABILITY STATEMENT (for audited products/services)

 

 

 

 

 

 

Sno.

Particulars

Current Year

 

 

Previous Year

 

 

 

 

Sales

Cost of Sales

Margin

Sales

Cost of Sales

Margin

 

 

(Rs.)

(Rs.)

(Rs.)

(Rs.)

(Rs.)

(Rs.)

 

Product 1

 

 

 

 

 

 

 

Product 2

 

 

 

 

 

 

 

Product 3

 

 

 

 

 

 

 

......etc.

 

 

 

 

 

 

 

Service 1

 

 

 

 

 

 

 

Service 2 and Etc….

 

 

 

 

 

 

 

Total

 

 

 

 

 

 

 

 

2. PROFIT RECONCILIATION (for the company as a whole)

 

 

 

 

 

 

Sno.

Particulars

Current Year

Previous Year

 

 

(Rs.)

(Rs.)

1

Profit or Loss as per Cost Accounting Records

 

 

 

(a) For the audited product(s)/service(s)

 

 

 

(b) For the un-audited product(s)/service(s)

 

 

2

Add: Incomes not considered in cost accounts (specify details)

 

 

3

Less: Expenses not considered in cost accounts (specify details)

 

 

4

Difference in Stock valuation as per cost and financial accounts

 

 

5

Other adjustments, if any

 

 

6

Profit or Loss as per Financial Accounts

 

 

Note: Show abnormal wastages, expenses on strikes/lock-outs and any other items of expenses or incomes of abnormal nature etc. not considered in cost separatel

 

3. VALUE ADDITION AND DISTRIBUTION OF EARNINGS

 

 

Sno.

Particulars

Current Year

Previous Year Rs.

 

 

(Rs.)

(Rs.)

 

Value Addition:

 

 

51

Revenue From Operations

 

 

2

Less : Taxes and other duties

 

 

3

Net revenue from operations

 

 

4

Add: Export Incentives

 

 

5

Add Less : Adjustment in stock of company

 

 

6

Less: Cost of bought out inputs

 

 

 

(a) Cost of Materials Consumed

 

 

 

(b) Process Materials / Chemicals

 

 

 

(c) Consumption of Stores & Spares

 

 

 

(d) Utilities (e.g. power & fuel)

 

 

 

(e) Others, if any

 

 

 

Total Cost of bought out inputs

 

 

7

Value Added

 

 

8

Add : Other income of company

 

 

9

Add : Exceptional and extra ordinary

 

 

10

Add : Other Comprehensive Income

 

 

11

Earnings available for distribution

 

 

 

Distribution of Earnings to:

 

 

1

Employees as salaries & wages, retirement benefits, etc.

 

 

2

Dividend to shareholders

 

 

3

Company as retained funds

 

 

4

Government as taxes (specify)

 

 

5

Extra Ordinary Expenses

 

 

6

Other distribution of Earnings

 

 

7

Total distribution of earnings

 

 

 

 

4. FINANCIAL POSITION AND RATIO ANALYSIS (for the company as whole)

 

 

 

S.no.

Particulars

Units

Current Year

Previous Year Rs.

A.

Financial Position

 

 

 

1

Share Capital

Rs/

 

 

2

Reserves & Surplus

Rs/

 

 

3

Long Term Borrowings

Rs/

 

 

4

(a) Gross Assets

Rs/

 

 

 

(b) Net Assets

Rs/

 

 

5

(a) Current Assets

Rs/

 

 

 

(b) Less: Current Liabilities

Rs/

 

 

 

(c) Net Current Assets

Rs/

 

 

6

Capital Employed

Rs/

 

 

7

Net Worth

Rs/

 

 

B.

Financial Performance

 

 

 

1

Value Added

Rs/

 

 

2

Net Revenue from Operations of Company

Rs/

 

 

3

Profit before Tax (PBT)

Rs/

 

 

C.

Profitability Ratios

 

 

 

1

PBT to Capital Employed (B3/A6)

%

 

 

2

PBT to Net Worth (B3/A7)

%

 

 

3

PBT to Value Added (B3/B1)

%

 

 

4

PBT to Net revenue from Operations (B3/B2)

%

 

 

D.

Other Financial Ratios

 

 

 

1

Debt-Equity Ratio

 

 

 

2

Current Assets to Current Liabilities

 

 

 

3

Valued Added to Net Revenue from Operations

%

 

 

E.

Working Capital Ratios

 

 

 

1

Raw Materials Stock to Consumption

Months

 

 

2

Stores & Spares to Consumption

Months

 

 

 

Notes.

1. Capital Employed means average of net fixed assets (excluding effect of revaluation of Fixed assets) plus Non-current investments and net current assets existing at the beginning and close of the financial year.

2. Net Worth is as defined under clause (57) of section 2 of the Companies Act, 2013.

 

 

5. RELATED PARTY TRANSACTIONS (for the company as a whole)

 

 

 

 

 

 

 

 

Party Name

Name of Product/Service

Product/Service Code

Quantity

Transfer Price

Amount

Normal Price

Basis adopted##

Description###

Transaction Nature##

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Notes:

1. Details shall be furnished for each Related Party and Product /Service separately.

2. Details of Related Party transactions without Indicating the Normal Price and the basis thereof shall be considered as incomplete Information

 

 

6.Reconciliation of Indirect Taxes (for the Company as a whole)

 

 

 

 

 

 

Particulars

Assessable Value

 Excise Duty

 Service Tax

 Cess & Others

 VAT

 

 

(Rs.)

(Rs.)

(Rs.)

(Rs.)

(Rs.)

 

Duties/Taxes Payable

 

 

 

 

 

 

Excise Duty

 

 

 

 

 

1

Domestic

 

 

 

 

 

2

Export

 

 

 

 

 

3

Stock Transfers (Net)

 

 

 

 

 

4

Duty Free Clearance, Others etc.

 

 

 

 

 

5

Total Excise Duty (1 to 4)

 

 

 

 

 

6

Service Tax

 

 

 

 

 

7

VAT, CST etc.

 

 

 

 

 

8

Other State Taxes, if any

 

 

 

 

 

9

Total Duties / Taxes Payable (5 to 8)

 

 

 

 

 

 

Duties/Taxes Paid

 

 

 

 

 

10

Cenvat/VAT Credit Utilised - Inputs

 

 

 

 

 

11

Cenvat/VAT Credit Utilised - Capital Goods

 

 

 

 

 

12

Cenvat/VAT Credit Utilised - Input Services

 

 

 

 

 

13

Cenvat/VAT Credit Utilised - Others

 

 

 

 

 

14

Total (10 to 13)

 

 

 

 

 

15

Paid through PLA/Cash

 

 

 

 

 

16

Total Duties/Taxes Paid (14 + 15)

 

 

 

 

 

17

Duties/Taxes Recovered

 

 

 

 

 

18

Difference between Duties/Taxes Paid and Recovered

 

 

 

 

 

19

Interest/Penalty/Fines Paid

 

 

 

 

 

 

 

PART-B

 

 

 

 

 

 

 

66. (B) Reconciliation of Indirect Taxes (for the company as a whole) (applicable w.e.f. 01.07.2017)

 

 

 

 

 

 

 

Particulars

Taxable Value/ Assessable Value

Excise Duty/ VAT, CST, Cess etc./ Other State Taxes, if any

Goods & Services Tax

 

 

 

 

 

 

 

CGST

SGST/UTST

IGST

Cess

 

 

(Rs.)

(Rs.)

(Rs.)

(Rs.)

(Rs.)

(Rs.)

S.No. 

Duties/Taxes Payable

 

 

 

 

 

 

 

Excise Duty

 

 

 

 

 

 

1

Domestic

 

 

 

 

 

 

2

Export

 

 

 

 

 

 

3

Stock Transfers

 

 

 

 

 

 

4

 Others if any

 

 

 

 

 

 

5

Total Excise Duty (1 to 4)

 

 

 

 

 

 

6

VAT, CST, Cess etc.

 

 

 

 

 

 

7

Other State Taxes, if any

 

 

 

 

 

 

8

Outward Taxable Supplies (other than zero rated, Nil Rated and Exempted)

 

 

 

 

 

 

9

Outward Taxable Supplies (zero rated)

 

 

 

 

 

 

10

Inward Supplies (liable to Reverse Charge)

 

 

 

 

 

 

11

Other Outward Supplies (Nil Rated, Exempted)

 

 

 

 

 

 

12

Non-GST Outward Supplies

 

 

 

 

 

 

13

Total (8 to 12)

 

 

 

 

 

 

14

Total Duties / Taxes Payable (5 + 6 + 7 + 13)

 

 

 

 

 

 

 

Duties/ Taxes paid [by Utilisation of Input Tax Credit and Payment through Cash Ledger, as the case may be] 

 

 

 

 

 

 

 

Input Tax Credit Utilised

 

 

 

 

 

 

15

CGST/ CENVAT

 

 

 

 

 

 

16

SGST / UTGST/ VAT

 

 

 

 

 

 

17

IGST

 

 

 

 

 

 

18

Cess

 

 

 

 

 

 

19

Transitional Credit

 

 

 

 

 

 

20

Others, if any, specify

 

 

 

 

 

 

21

Total Input Tax Credit Utilised (15 to 20)

 

 

 

 

 

 

22

Payment through Cash Ledger

 

 

 

 

 

 

23

Total Duties/Taxes Paid (21 + 22)

 

 

 

 

 

 

 

Difference between Taxes Paid and Payable (14 - 23)

 

 

 

 

 

 

24

Interest/Penalty/Fines Paid

 

 

 

 

 

 

 Amendments

1.Subsituted by Notification Dated july, 2018.

2.Subsituted by Notification Dated july, 2018.

3.Subsituted by Notification Dated july, 2018

4.Subsituted by Notification Dated july, 2018

5.Subsituted by Notification Dated july, 2018

6.Inserted by Notification Dated july, 2018