Form CRA 3 (Substituted vide Companies (cost records and audit) Amendment Rules, 2017) [Effective from 1 Apr.2016] | Companies Act Integrated Ready Reckoner|Companies Act 2013|CAIRR

Form CRA-3

[See rule 6(4) of the Companies (Cost Records and Audit) Rules, 2014]

FORM OF THE COST AUDIT REPORT

I/We,…………………. having been appointed as Cost Auditor(s) under sub-section (3) of section 148 of the Companies Act, 2013 (18 of 2013) of …………………….(mention name of the company) having its registered office at ………………….. (mention registered office address of the company) (hereinafter referred to as the company), have audited the Cost Records maintained under section 148 of the said Act, in compliance with the coslt auditing standards, in respect of the……[mention name (s) of Product(s) / service(s)] for the period/year………… (mention the financial year) maintained by the company and report, in addition to my/our observations and suggestions in paragraph 2.

(i) I/We have/have not obtained all the information and explanations, which to the best of my/our knowledge and belief were necessary for the purpose of this audit.

(ii) In my/our opinion, proper cost records, as per rule 5 of the Companies (Cost Records and Audit)Rules, 2014 have/have not been maintained by the company in respect of prodtct(s)/service(s)under reference.

(iii) In my/our opinion, proper retums adequate for the purpose of the Cost Audit have/have not been received from the branches not visited by me/us.

(iv) In my/our opinion and to the best of my/our information, the said books and records give/do not give the information required by the Companies Act, 2013, in the manner so required.

(v) In my/our opinion, the company has/does not have adequate system of internal audit of cost records which to my/our opinion is commensurate to its nature and size of its business.

(vi) In my/our opinion, information, statements in the annexure to this cost audit report give /does not give a true and fair view of the cost of production of product(s)/rendering of service(s), cost of sales, margin and other information relating to product(s)/service(s) under reference.

(vii) Detailed unit-wise and product/service-wise cost statements and schedules thereto in respect of the product/service under reference of the company duly audited and certified by me/us are/are not kept in the company.

2. Observations and suggestions, if any, of the Cost Auditor, relevant to the cost audit.

Dated: this __________ day of 20___at _________ (mention name of place of signing lhis report)

SIGNATURE ANO SEAL OF THE COST AUDITOR (S

)MEMBERSHIP NUMBER (S)

NOTES:

(1) Delete words not applicable.

(2) If as a result of the examination of the books of account, the Cost Auditor desires to point out any material deficiency or give a qualified report, he or she shall indicate the same against the relevant para(i) to (vi) in the prescribed form of the Cost Audit Report giving details of discrepancies he/she has come across.

(3) The report, suggestions, observations and conclusions given by the Cost Auditor under this paragraph shall be based on verified data, reference to which shall be made here and shall, wherever practicable, be included after the company has been afforded an opportunity to comment on them.

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	dd/mm/yyyy
7	Date of end of reporting Financial year	dd/mm/yyyy
8	Date of beginning of previous financial year	dd/mm/yyyy
9	Date of end of previous financial year	dd/mm/yyyy
10	Level of rounding used in cost statements (in INR)	Absolute/thousands/lacs/crores
11	Whether Indian Accounting Standards are applicable to the company	Yes/No
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 auditors 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

2. General Details of the 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 CRA-2 (substituted vide the Companies (cost records and audit) Amendment Rules, 2019 dated 15.10.2019 w.e.f., 01.04.2018) ~~SRN number of Form 23C / CRA-2~~
12	(a) Number of audit committee meeting(s) during the year for which Cost Auditor was invited. (b) Number of audit committee meeting(s) attended by Cost Auditor during the year.(substituted vide the Companies (cost records and audit) Amendment Rules, 2019 dated 15.10.2019 w.e.f., 01.04.2018) ~~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 realisations and margin of the product(s)/service(s) under reference separately for each product(s)/service(s). The policy should cover, inter alia, the following areas:

a) Identification of cost centers/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/Amortisation

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.

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

Name of Product(s) /Service(s)	UOM	CETA Heading (Wherever applicable)	Whether covered under Cost Audit Yes/ No	Net Operational Revenue (net of taxes, duties etc.)
				Current Year Rs.	Previous Year Rs.
1.
2.
3.
4.
Total Net Operational Revenue of Manufactured Product or Service (Substituted vide the Companies (cost records and audit) Amendment Rules, 2019 dated 15.10.2019 w.e.f., 01.04.2018)~~Total Net revenue from Operations~~
Other Operating Incomes of company (Inserted vide the Companies (cost records and audit) Amendment Rules, 2019 dated 15.10.2019 w.e.f., 01.04.2018)
Total Operating Incomes of Company (Inserted vide the Companies (cost records and audit) Amendment Rules, 2019 dated 15.10.2019 w.e.f., 01.04.2018)
Other Incomes of Company
Total revenue as per Financial Accounts
(i) Exceptional and Extra Ordinary income (ii) Other Comprehensive Income , if any. (Substituted vide the Companies (cost records and audit) Amendment Rules, 2019 dated 15.10.2019 w.e.f., 01.04.2018)~~Exceptional, Extra Ordinary and Other Comprehensive Income, if any~~
Total Revenue including Exceptional, Extra Ordinary and Other Comprehensive Income, if any
Turnover as per Excise/Service Tax Records
Note: 1) Explain the difference, if any, between Tumover as per Financial Statements and Turnover as per Excise/service Tax Records

PART.B

FOR MANUFACTURING SECTOR

1. QUANTITATIVE INFORMATION (for each product with CETA Heading separately)
Name of Product
CETA Heading
Particulars	Unit	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
3. Production as per Excise/GST (Substituted vide the Companies (cost records and audit) Amendment Rules, 2019 dated 15.10.2019 w.e.f., 01.04.2018) ~~Excise~~ Records
4. Capacity Utilisation (in-house)
5. Finished Goods Purchased
(a) Domestic Purchase of Finished Goods
(b) Imports of Finished Goods
(c) Total Finished Goods Purchased
6. Stock and 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 CETA Heading separately)
	Name of Product
	CETA Heading
	Unit of Measure
		Production	Finished Goods Purchased	Finished Stock Adjustment	Captive Consumption	Other Adjustments	Quantity Sold
	Current Year
	Previous Year
Sno.	Particulars			Current Year		Previous Year
1	Materials Consumed (specify details as per Para 2A)			Amount (Rs.)	Rate per Unit (Rs.)	Amount (Rs.)	Rate per Unit (Rs.)
2	Process Materials/Chemicals
3	Utilities (specify details as per 2B)
4	Direct Employees Cost
5	Direct Expenses
6	Consumable Stores and Spares
7	Repairs and Maintenance
8	Quality Control Expenses
9	Research and Development Expenses
10	Technical know-how Fee / Royalty
11	Depreciation/Amortisation
12	Other Production Overheads
13	Industry Specific Operating Expenses (specify details as per Para 2 C)
14	Total (1 to 13)
15	Increase/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 and Purchases ( 18 + 19)
21	Increase/Decrease in Stock of Finished Goods
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 and Distribution Overheads
28	Cost of Sales before Finance Charges (Substituted vide the Companies (cost records and audit) Amendment Rules, 2019 dated 15.10.2019 w.e.f., 01.04.2018) ~~Interest~~ (24 to 27)
29	Finance Cost
30	Cost of Sales (28 + 29)
31	Net Sales Realisation (Net of Taxes and Outies)
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 Proforma are indicative and the same shall be reflected keeping in mind the materiality of the item of cost in the product. The Proforma 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 shall reflect figures at actuals after adjustment of variances, if any.

2A. Details of Materials Consumed
Name of Product
CETA Heading
Description of Material	Category	UOM	Current Year			Previous Year
1.			Quantity	Rate per Unit (Rs.)	Amount (Rs.)	Quantity	Rate per Unit (Rs.)	Amount (Rs.)
2.
3.
4.
5.
6.
7.
8.
9.
10.
Category: Indigenous/ lmported/ Self Manufactured

2B. Details of Utilities Consumed
Name of Product
CETA Heading
Description of Utilities Consumed (Substituted vide the Companies (cost records and audit) Amendment Rules, 2019 dated 15.10.2019 w.e.f., 01.04.2018) ~~Material~~	UOM	Current Year			Previous Year
	UOM	Quantity	Rate per Unit (Rs.)	Amount	Quantity	Rate per Unit (Rs.)	Amount
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.

2C. Details of Industry Specific Operating Expenses
Name of Product
CETA Heading
Description of Industry Specific Operating Expenses	Current Year	Previous Year
Description of Industry Specific Operating Expenses	Amount	Amount
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.

PART-C

FOR SERVICE SECTOR

1. QUANTITATIVE INFORMATION (for each service separately)
Name of Service
Service Code (if applicable)
Particulars	Unit of Measurement	Current Year	Previous Year
1. Available Capacity
(a) Installed Capacity
(b) Capacity enhanced during the year, if any
(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/GST(Substituted vide the Companies (cost records and audit) Amendment Rules, 2019 dated 15.10.2019 w.e.f., 01.04.2018) ~~Service Tax~~ Records
4. Capacity Utilisation (in-house)
5. Other Adjustments (a) Self or Captive Consumption (b) Other Quantitative Adjustments, if any (c) Total Other Adjustments (Inserted vide the Companies (cost records and audit) Amendment Rules, 2019 dated 15.10.2019 w.e.f., 01.04.2018)
6.Total Available Services for Sale (2(d)+5(c)] (Inserted vide the Companies (cost records and audit) Amendment Rules, 2019 dated 15.10.2019 w.e.f., 01.04.2018)
7. (Renumbered vide the Companies (cost records and audit) Amendment Rules, 2019 dated 15.10.2019 w.e.f., 01.04.2018.) 5. 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 (if applicable)
Unit of Measure
		Service Provided	Captive Consumption	Other Adjustments	Services Rendered
	Current Year
	Previous Year
Sno.	Particulars	Current Year		Previous Year
Sno.	Particulars	Amount (Rs.)	Rate per Unit (Rs.)	Amount (Rs.)	Rate per Unit (Rs.)
1	Materials Consumed (specify details as per Para 2A)
2	Utilities (specify details as per Para 2B)
3	Direct Employees Cost
4	Direct Expenses
5	Consumable Stores and Spares
6	Repairs and Maintenance
7	Quality Control Expenses
8	Research and Development Expenses
9	Technical know-how Fee / Royalty
10	Depreciation/Amortisation
11	Other Overheads
12	Industry Specific Operating Expenses (specify details as per Para 2C)
13	Total (1 to 12)
14	Less: Credits for Recoveries, if any
15	Cost of Services provided (13 - 14)
16	Cost of Outsourced/Contractual Services
17	Total Services available
18	Less: Self/Captive Consumption
19	Other Adjustments (if any)
20	Cost of Services Sold (17 - 18 + 19)
21	Administrative Overheads
22	Selling and Distribution Overheads
23	Cost of Sales before Finance Charges (Substituted vide the Companies (cost records and audit) Amendment Rules, 2019 dated 15.10.2019 w.e.f., 01.04.2018) ~~Interest~~ (20+21+22)Finance Cost
24	Finance Cost
25	Cost of Sales (23 + 24)
26	Net Sales Realisation (Net of 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 should 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 stalement should reflect figures at actuals after adjustment of variances, if any.

2A. Details of Materials Consumed
Name of Service
Service Code (if applicable)
Description of Material	Category	UOM	Current Year			Previous Year
Description of Material	Category	UOM	Quantity	Rate per Unit (Rs.)	Amount	Quantity	Rate per Unit (Rs.)	Amount
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
Category: Indigenous/ Imported/ Self Manufactured

2B. Details of Utilities Consumed
Name of Service
Service code (if applicable)
Description of Utilities Consumed (Substituted vide the Companies (cost records and audit) Amendment Rules, 2019 dated 15.10.2019 w.e.f., 01.04.2018) ~~Material~~	UOM	Current Year			Previous Year
	UOM	Quantity	Rate per Unit (Rs.)	Amount	Quantity	Rate per Unit (Rs.)	Amount
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.

2C. Details of Industry Specific Operating Expenses
Name of Service
Service Code (if applicable)
Description of Industry Specific Operating Expenses	Current Year	Previous Year
Description of Industry Specific Operating Expenses	Amount	Amount
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.

PART D

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

Sno.	Particulars	Current Year			Previous Year
		Sales Rs.	Cost of Sales Rs.	Margin Rs.	Sales Rs.	Cost of Sales Rs.	Margin Rs.
	Product 1
	Product 2
	Product 3
	.....etc.
	Service 1
	Service 2
	Service 3
	.... etc.
	Total

2. PROFIT RECONCILIATION (for the company as a whole)
Sno.	Particulars	Current Year Rs.	Previous Year Rs.
1.	Profit or Loss as per Cost Accounts (Substituted vide the Companies (cost records and audit) Amendment Rules, 2019 dated 15.10.2019 w.e.f., 01.04.2018 ) ~~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)
	a)
	b)
	c)
	d)
	e)
	f)
	g)
	h)
	i)
	j)
3.	Less: Expenses not considered in cost accounts (specify details)
	a)
	b)
	c)
	d)
	e)
	f)
	g)
	h)
	i)
	j)
4.	Difference in Valuation of stock between financial accounts and cost accounts
5.	Other adjustments, if any
6.	Protit or Loss as per Financial Accounts (excluding Other Comprehensive Income for companies following Ind AS)
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 separately

3. VALUE ADDITION AND DISTRIBUTION OF EARNINGS (for the company as a whole)

Sno.	Particulars	Current Year Rs.	Previous Year Rs.
	Value Addition:
1	Revenue from Operations ( Substituted vide the Companies (cost records and audit) Amendment Rules, 2019 dated 15.10.2019 w.e.f., 01.04.2018) ~~Gross Sales (excluding sales returns)~~
2	Less: Taxes and other duties ( Substituted vide the Companies (cost records and audit) Amendment Rules, 2019 dated 15.10.2019 w.e.f., 01.04.2018) ~~Less: Excise duty, etc~~
3	Net Revenue from Operations ( Substituted vide the Companies (cost records and audit) Amendment Rules, 2019 dated 15.10.2019 w.e.f., 01.04.2018) ~~Net Sales~~
4	Add: Export Incentives
5	Add/Less: Adjustment in Stocks ( Substituted vide the Companies (cost records and audit) Amendment Rules, 2019 dated 15.10.2019 w.e.f., 01.04.2018) ~~Add/Less: Adjustment in Finished Stocks~~
6	Less: Cost of bought out inputs
	(a) Cost of Materials Consumed
	(b)Process Materials / Chemicals
	(c) Consumption of Stores and Spares
	(d) Utilities (e.g. power and fuel)
	(e)Others, if any
	Total Cost of bought out inputs
7	Value Added
8	Add: Income from any other sources
9	Add: (i) Exceptional and Extra Ordinary Income (ii) Other Comprehensive Income, if any ( Substituted vide the Companies (cost records and audit) Amendment Rules, 2019 dated 15.10.2019 w.e.f., 01.04.2018) ~~Add: Exceptional, Extra Ordinary and Other Comprehensive Income, if any~~
10	Earnings available for distribution
	Distribution of Earnings to:
1	Employees as salaries and wages, retirement benefits.etc.
2	Shareholders as dividend
3	Company as retained funds
4	Government as taxes (specify)
5	Exceptional and Extra Ordinary Expenses, if any
6	Others, if any (specify)
7	Total distribution of earnings

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

Sno.	Particulars	Units	Current Year	Previous Year
A. 1 2 3 4 5 6 7	Financial Position Share Capital (see Note '1) Reserves and Surplus (see Note 1) Long Term Borrowings (see Note 'l) (a) Gross Fixed Assets (b) Net Fixed Assets (see Note 1) (a) Current Assets b) Less: Cunent Liabilities Capital Employed (see Note 2) Net Worth (see Note 3)
B. 1 2 3	Financial Performance Value Added Net Revenue from Operations of Company Profit before Tax (PBT)
C. 1 2 3 4	Profitability Ratios PBT to Capital Employed (B3/A6) PBT to Net Worth (B3/A7) PBT to Value Added (B3/B1) PBT to Net revenue from Operations (B3/B2)	% % % %
D. 1 2 3	Other Financial Ratios Debt-Equity Ratio Current Assets to Current Liabilities Valued Added to Net Revenue from Operations	%
E. 1 2 3	Working Capital Ratios Raw Materials Stock to Consumption Stores and Spares to Consumption ~~Finished Goods Stock to Cost of Sales~~ (Omitted vide the Companies (cost records and audit) Amendment Rules, 2019 dated 15.10.2019 w.e.f., 01.04.2018)	Months Months Months
Notes: 1) In this table, in case of companies to which Indian Accounting Standards apply: a) Share Capital shall mean 'Equity Share Capital' b) Reserves and Surplus shall mean 'Other Equity.' c) Long Term Borrowings shall mean'Borrowing under Non-Current Liabilities' d) Net Fixed Assets shall mean the sum total of 'Property, Plant and Equipment', 'Capital Work in Progress', 'Goodwill', 'Other intangible assets', 'Intangible assets under development' and'Biological assets other than bearer Plants. 2) Capital Employed means average of Net fixed assets (excluding effect of revaluation) plus Non-current investments and net current assets existing at the beginning and close of the financial year. 3) 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)

Sno.	Name and CIN of the Related Party (Substituted vide the Companies (cost records and audit) Amendment Rules, 2019 dated 15.10.2019 w.e.f., 01.04.2018) ~~Name and Address of the Related Party~~	Name of the Product/Service	Nature of Transaction (Sale,Purchase etc.)	Quantity	Transfer Price	Amount	Normal Price	Basis adopted to determine the Normal Price
1
2
3
4
5
6
7
8
9
10

NOTES:

1) Details should 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) (Substituted vide the Companies (cost records and audit) Amendment Rules, 2019 dated 15.10.2019 w.e.f., 01.04.2018)

Particulars		Taxable Value/ Assessable Value	Excise Duty/ VAT, CST, Cess etc./ Other State Taxes, if any	Goods & Services Tax
		Taxable Value/ Assessable Value	Excise Duty/ VAT, CST, Cess etc./ Other State Taxes, if any	CGST	SGST / UTGST	IGST	Cess and Others
		Rs.	Rs.	Rs.	Rs.	Rs.	Rs.
Sl. No.	Duties/ Taxes Payable
	Excise Duty
1	Domestic
2	Export
3	Stock Transfers (Net)
4	Others, if any
5	Total Excise Duty (1 to 4)
6	VAT, CST, Cess etc.
7	Other State Taxes, if any
	Goods & Services Tax
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

	~~Particulars~~	Assessable Value Rs.	Excise Duty Rs.	Service Tax Rs.	Cess and Others Rs.	VAT 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~~
~~Note: Provide separate amounts in notes in respect of Item 4 above.~~

SIGNATURE NAME SIGNATURE NAME SIGNATURE NAME

COST AUDITOR COMPANY SECRETARY/DIRECTOR DIRECTOR

MEMBERSHIP NUMBER MEMBERSHIP/DIN NUMBER DIN NUMBER

SEAL STAMP STAMP

DATE DATE DATE

Notes:

(1) Wherever, there is any significant variation in the current year’s figure over the previous year’s figure for any item shown under each para of the Annexure to the Cost Audit Report, reasons thereof shall be given by the Cost Auditor.

(2)Wherever, duration of the current year or the previous year is not twelve months, same shall be clearly indicated in the resort.