TaxTMI 
TaxTMI 
TaxTMI 
FORM OF COMPLIANCE REPORT
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....ance report. 2 In my or our opinion, proper cost records, as per the Cost Accounting Records (Pharmaceutical 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 ACCOUNT....
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....le II. Cost Information: Sl. No.ParticularsQuantity UnitRate per Unit Rs.Amount Rs.Cost per Unit Current Year Rs.Previous Year Rs. 1.Materials Consumed (specify) Indigenous Imported Self Manufactured/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 to11) 12.Less: Credit, if any 13.Total cost (12-11) Apportionment: (cost centre-wise) 1. Cost Centre 1 2. Cost Centre 2 3. Cost Centre 3 Total PROFORMA 'B' Statement showing Summary Quantitative Details of all Intermediates or Bulk Drugs Processed or Manufactured Name of the Company Name and address of the Factory Drug Licence No. & Date For the Period Sl. No.ParticularsUnitCurrent YearPrevious Year 1.(i) Installed Capacity (ii) Capacity by leasing arrangements etc. Total Capacity 2.Production: a. Dedicated Plant b. Multipurpose Equipment or Plant c. Under Loan Licence, if any Total 3.Average Working Hours per day 4.Actual Operating Days in a year ParticularsQuantity per UnitQuantity per Unit 5.Gross Inputs:StandardActualStandardActu....
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....Less: Captive Consumption for: (a) Product 1 (b) Product 2 (etc.) 3.Balance Packed Sl. No.ParticularsUnitQuantityRate Rs.Amount Rs.Cost per Unit Current Year Rs.Previous Year Rs. 4.Add: Opening Stock - Unpacked Less: Closing Stock - Unpacked 5.Packing Cost (a) Materials (b) Others 6.Cost of Packed Production 7.Add: Opening Stock - Packed Less: Closing Stock - Packed 8.Balance 9.Administrative Overhead 10.Selling and Distribution Overheads 11.Cost of Sales 12.Interest and Financing charges 13.Total Cost 14.Net Sales Realisation 15.Margin 16.Add: Export Benefits and Incentives, if any 17.Total Margin (including export benefits) PROFORMA 'D' Statement showing Cost of Production of Intermediates or Bulk Drug or Formulation processed on Job Charges basis Name of the Company Name and address of the Job Processor Drug Licence No. and Date Name of Ingredient or Intermediate or Bulk Drug For the period I. Quantitative Information: Sl. No.ParticularsUnitCurrent YearPrevious Year 1.Material Sent to Processor (specify details} (a) Raw Materials (b) Ingredients (c) Bulk Drugs (d) Packing Materials 2.Opening Stock of Materials (a) Raw Materials (b) Ingredients (c) Bulk Drugs (d) Packing ....
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....ance 14.Communication Expenses 15.Printing and Stationery 16.Bank Charges 17.Security Force Expenses 18.Sales Promotion Expenses 19.Handling Expenses 20.Miscellaneous Expenses 21.Transportation Charges Sl. No.ParticularsTotal Expenses as per Audited Financial AccountsUtilities (separately for each)Production Cost Centres (specify separately)'Packing Cost Centres (specify primary or secondary separately)2Factory OverheadsAdministra- tion OverheadsMarketing or Selling and DistributionOther ActivitiesNon-Cost Expenses 22.Quality Control 23.Royalty or Technical Know-how 24.Technical Assistant Fees 25.Other Statutory Levies 26.Lease Rent 27.Research and Development 28.Packing Expenses 29.Borrowing Charges 30.Loss on Assets Sold, Lost or Written Off 31.Exchange Rate Fluctuations 32.Provision for Doubtful Debts, Advances, Claims and Obsolescence 33.Provision for Contingencies 34.Depreciation or Depletion 35.Total Expenses 36.Allocation of Utilities (specify) 37.Apportionment of Overheads (specify) 38.Total 39.Less: Cost of Materials and Bought Out Components 1. Specify cost centres as Weighing and Mixing, Filtration, Tablet Making, Preparation, Inspection, Testing, Quality Control etc. ....
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.... Y X Y X Y X Y X Y X Y X YX Y X Y X Y HrsRs.HrsRs.HrsRs.HrsRs.HrsRs.HrsRs.HrsRs.HrsRs.HrsRs.HrsRs. Apportionment ofA. Conversion Cost to Product or FormulationsB. Packing Cost to Product or Formulations 1. 2. 3. 4. 5. 5. Etc. Total X X X = Actual direct labour or machine hours utilized as per actual recording or any other appropriate basis of apportionment. X X X X 8 X X X X Y = Conversion cost in rupees. PROFORMA 'G' Statement showing Cost of Production, Cost of Sales, Sales Realization and Margin in respect of Formulation Name of the Company Name and address of the Factory Drug Licence No. and Date Name of the Formulation/Drug For the period Sl. No.Particulars 1.Name of the formulation (with trade mark) manufactured or marketed and its composition 2.Type of Formulations: Plain or Coated Tablet, Soft or Hard or Printed Capsules with or without Band, Sterile or Non-sterile Liquid Powder or Ointment or Cream etc. (specify) 3.Type of Packing: Aluminium or Paper or Cellophane or Blister or Stripe or Vials or Ampoule or Bottle or Tin or Jar etc. (specify) 4.Size of Packing (specify) 5.Batch Size (Specify) 6.ProductionStandardActual Current YearPrevious YearCurrent Year....
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....tailers (d) Others (specify) S-3.Trade Commission (a) Wholesalers (b) C and F Agents (c) Retailers (d) Others (specify) T.Total (R+S1+S2+S3) U.Interest and Financing Charges V.Other Expenses or Income not included in Cost (give details) W.Total Cost of Sales excluding Excise Duty X. Net Sales Realization exclud- ing Excise Duty (a) Domestic Sales (b) Export Sales (c) Add: Export Benefits and Incentives (d) Total (a to c) Y. Margin (N-M) Z-1.Maximum Retail Price exclud- ing Excise Duty Z-2.Maximum Price under DPCO as applicable Z-3.Assessable Value of the Pro- duct Z-4.Excise Duty X. Y. Sl. No.ParticularsGross BlockDepreciationNet Block Cost as at beginning of the yearAdditions or Transfers during the yearDeductions or Transfers during the yearTotal Cost at the end of the yearAs at beginning of the yearFor the yearOn deductions during the yearTotal at the end of the yearAs at beginning of the yearAs at the end of the year A.Ingredients (specify) 1. 2. etc. B.Bulk Drug Activity (specify) 1. 2. etc. C.Formulations (specify) 1. 2. etc. D.Packing 1. 2. etc. E.Utilities (specify) 1. 2. etc. F.Common (Production/Administrative/Marketing) Overheads (specify) 1. 2. etc. G.Grand Total (A ....
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....hes processed and drained; (e) average potency/purity of the finished drug; and (f) stage-wise annual average quantity consumption of all major raw materials including solvents usage shall be maintained along with quantity produced at each stage. Similarly details of consumption of primary utilities of in respect of the drug shall be maintained. 4. If the drug is manufactured by chemical process, the following details shall also be maintained, namely :- (a) In the case of dedicated facilities, details such as name of the equipment and designed capacity, number of equipments available, position or code number of the equipment, reaction or operation carried out in the equipment, batch size (input or batch and output or batch), occupancy time hour, yield and WIW with respect to main input at each stage and the cumulative yield, by-product or recoveries of solvents etc. (Kg. or Ltr.). (b) In case any other product is manufactured in the above set of equipment similar data shall be maintained for such item and allocation of time at each equipment along with basis of allocation. 5. Appropriate chemical equation of reaction with molecular weight and recovery levels of solvents and b....