TaxTMI 
TaxTMI 
FORM OF COMPLIANCE REPORT
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.... report. 2 In my or our opinion, proper cost records, as per the Cost Accounting Records (Sugar Industry) Rules, 2011 prescribed under clause (d) of sub‐section (1) of section 209 of the Companies Act, 1956, have or have not been maintained by the company so as to give a true and fair view of the cost of production or operation, cost of sales and margin of all the products and activities of the company. 3 Detailed unit‐wise and product or activity‐wise cost statements and schedules thereto in respect of the product groups or activities are or are not kept in the company. 4 In my or our opinion, the said books and records give or do not give the information required by the Companies Act, 1956 in the manner so required. 5 In my or our opinion, the said books and records are or are not in conformity with the generally accepted cost accounting principles and cost accounting standards issued by The Institute of Cost and Works Accountants of India, to the extent these are found to be relevant and applicable. Dated: this ____ day of _________ 20__ at _________________ (mention name of place of signing this report) SIGNATURE AND SEAL OF THE COST ACCOUNTA....
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....ion Sl. No. Particulars Unit Current year Previous year 1. Installed Capacity 2. Quantity Produced 3. Capacity Utilization (%) 4. Quantity Re-circulated 5. Quantity Purchased, if any 6. Self-Consumption including Losses (to be specified) 7. Net Units Available B. Cost Information: Sl. No. Particulars Quantity Unit Rate per Unit Rs. Amount Rs. Cost per Unit Current Year Rs. Previous Year Rs. 1. Materials Consumed (specify) (a) Indigenous (b) Imported (c) Self Manufactured or Produced 2. Process Materials/Chemicals (specify) 3. Utilities (specify) 4. Direct Employees Cost 5. Direct Expenses (specify) 6. Consumable Stores and Spares 7. Repairs and Maintenance 8. Depreciation 9. Lease Rent, if any 10. Other Overheads 11. Sub-total (1 to10) 12. Less: Credit, if any 13. Total cost (11-12) Apportionment: (cost centre-wise) 1. Cost Centre 1 2. Cost Centre 2 3. Cost Centre 3 Total PROFORMA 'B' Statement showing the Cost of Sugarcane or Beet etc. for Production of Sugar Name of the Company Name and address of the Factory/Unit Short Name and Code No. allotted by Directorate of Sugar Name of the R....
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....ars Quantity Unit Rate (Rupees) Amount (Rupees) Cost per MT (Rupees) Current Year Previous Year 4. Direct Expenses 5. Consumable Stores and Spares 6. Repairs and Maintenance 7. Quality Control Expenses 8. Effluent Control Treatment 9. Research and Development 10. Technical Assistance and Know- how Fee or Royalty, if any 11. Depreciation or Amortization 12. Other Production Overheads 13. Total (1 to 12) 14. Add: Opening Stock-in-Process Less: Closing Stock-in-Process 15. Less: Credits for by product or wastages or recoveries: (a) Molasses: (i) For Internal Consumption (ii) Sales (b) Bagasse (i) For Captive Consumption (ii) Sales (c) Other Recoveries (specify) 16. Cost of Naked Sugar Produced 17. Packing Cost (a) Bags (b) HDPE or Poly Bags (c) Other packing cost Total Packing Cost 18. Add: Opening Stock - Finished Goods Less: Closing Stock - Finished Goods 19. Finished Goods Purchased, if any 20. Total Cost (16 to 19) 21. Less: Cost of Packed Sugar Transfer- red for Captive or Self-Consumption 22. Administrative Overheads 23. Selling & Distribution Overheads (a) Freight and Transport charges (b) Commission to Selling A....
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....ency % Sl. No. Particulars Unit Current Year Previous Year 12. Distillation Efficiency % 13. Blending Efficiency 14. Overall Efficiency B. Cost information process wise: Sl. No. Particulars Processing Centres Total Unit Fermen- tation Distillation Blending Others (specify) B.1. Batch Size 2. No. of Batches 3. Quantity Processed 4. Processing Hours C. Processing Cost 1. Process Chemicals or Operating Supplies (if any, specify) 2. Utilities (specify) 3. Direct Employees Cost 4. Direct Expenses 5. Consumable Stores and Spares 6. Repairs and Maintenance 7. Quality Control Expenses 8. Depreciation 9. Other Overheads 10. Total 11. Add : Opening Work-in-Process Less: Closing Work-in Process 12. Total D. Distribution of Processing cost to Basis Qty Amount Types of Alcohol Produced: (a) (b) (c) etc. PROFORMA 'F' Statement showing the cost of production or cost of sales of Industrial Alcohol Name of the Company Name and address of the Factory or Unit Short Name and Code No. allotted by Directorate of Sugar Name of the Product or Type For the Period/Year A. Quantitative Information: Sl. N....
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....5. Less: Excise Duty and other Statu- tory Levies 26. Net Sales Realization (25-26) 27. Margin (27-24) 28. Sales Realization from customers (a) Sales Price (b) Less: Dealer's margin (c) Net 29. Retention price as fixed by the Government (specify the period for which relevant) 30. Product Subsidy from Government (Amount in Rupees) Name of the company: Name and address of the Factory or Unit Short Name and Code No. allotted by Directorate of Sugar For the Period/Year Sl. No. Particulars Gross Block Depreciation Net Block Cost as at beginning of the year Additions / Transfers during the year Deductions/ Transfer during the year Total Cost at the end of the year As at beginning of the year For the year On deductions during the year Total at the end of the year As at beginning of the year As at the end of the year A. Sugar (specify) 1. etc. B. Alcohol Activity (specify) 1. etc. C. Others (specify) 1. etc. D. Packing 1. etc. Statement showing Activity-wise Capital Cost of Plant and Machinery or Equipment etc. relating to Sugar or Alcohol and other activities PROFORMA 'G' E. Utilities (specify) (Amount i....
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....tion Other cost centres (specify) Non-Cost Expenses 16. Bank Charges 17. Sales Promotion Expenses 18. Packing Materials 19. Handling Expenses 20. Miscellaneous Expenses 21. Transportation Charges 22. Quality Control 23 Royalty or Technical Know- how 24. Technical Assistant Fees 25. Other Statutory Levies 26. Cess 27. Lease Rent 28. Research and Development 30. Packing Expenses 31. Borrowing Charges 32. Loss on Assets Sold, Lost or Written Off 33. Exchange Rate Fluctuations 34. Provision for Doubtful Debts, Advances, Claims and Obsolescence 35. Provision for Contingencies 36. Depreciation or Depletion (Amount in Rupees) Sl. No. Particulars Total Expenses as per Audited Financial Accounts Total as per Annual Accounts of sugar Units Total as per Annual Accounts of Alcohol Units Other Activities Utilities (separately for each) Factory Overheads Adminis- tration Overheads Marketing or Selling and Distribu- tion Other cost centres (specify) Non-Cost Expenses 37. Total Expenses 38. Adjustment of Opening and Closing Work-in-Progress 39. Less: Credit for Recoveries 40. Less: Self Consumption, if any, 41. Adjust....