Stock & Receivable Audit

For dated as on
S. Particulars To be done by
No.
7. Status of Compliance with maintenance of mandatory books and filing of Fill status - Plant
mandatory returns along with observations and deviations, if any as on
30.04.2017
S. Mandatory books/returns to be Status of compliance
No. maintained by the unit
Excise duty:
PLA Yes
RG23A-Part II Yes
RG23C-Part II Yes
Service Tax:
Service Tax Register Yes
Sales Tax:
VAT Ledger account Yes
CST Ledger account Yes
TDS: Yes
EPF: Yes
GST: Yes

8. Status of Payment of Statutory dues / overdues: Fill status - Plant

S. Details of Amount outstanding Payment status advised
No. Statutory dues as on 30.04.2017 by the Company
1. Central Excise
2. Service Tax
3. TDS
4. Central Sales Tax
5. Entry Tax on
Interstate
Purchases
6. Entry Tax on Sales
7. Professional Tax
8. EPF
9. ESIC
10. Labour Welfare
Cess
11. GST (when made
applicable by
Government)
12. Any other Tax
(Please specify)

9. Cost sheet of each item appearing in the stock statement. Attach list Plant

10. Whether any items of stock are given for job work If so, details thereof. Provide Attach - list of job work
copy of supporting documents as per applicable law to substantiate the stock register with Challan
sent for Job work. No. Plant

11. Whether Stock received for processing (job work) or Stocks belonging to sister Attach - list of job work
concern or third parties are included in Stock Statement? Whether such items are register with Challan
separately accounted?Provide copy of supporting documents as per applicable No. - Plant
law to substantiate the stock sent for Job work/stock belonging to sister
concern/third parties.
12. Details of Slow moving/ Non-Moving Stock/ Obsolete Stocks. Attach list Plant

14. Present position of Stock as on the date of visit. Attach list - RM, WIP,
FG, Cons. And Scrapes
- Plant

16. Partywise and Agewise analysis of Sundry Debtors as on the date of Stock Attach list - In
Statement as on 30.04.2017: following format -
Plant
S. Name of Balan 0-30 30-60 60-90 90- 120- Above
N party ce on Days days days 120 180 180
o. date days days days
of
stock
state
ment

17. Details of disputed receivables. If any Plant

19. Verification of the sale invoices with delivery challan, maintenance of debtor Attach - 15 invoices
record, Excise records, Debtors acknowledgement etc. with challans &
customers
acknowledgements
Plant

20. Detailed Ledger (including narration, Receipt/delivery challan, Attach - Ledger account
Creditors/debtors acknowledgement, gate register / excise records etc. for of debtors & creditors
verification of sales / Purchases invoices) of all the sundry debtors and creditors having balance above
having balance outstanding of more than Rs.50.00 Lacs. Rs. 50 lakhs - Plant

21. Whether Borrower has received any Notice from any Court, Pollution Control Give information if any
Board/Government / Statutory Authorities(Like IT, Sales Tax, EPFO, Excise - Plant
etc.), if yes, provide details thereof and steps taken by company.

25. Brief details of utilization of production capacity as on the date of stock Production Capacity
statement. utilization % - Plant

27. Whether there were any special events like, breakdown in production, loss of Give information if any
materials and other issues. - Plant

28. Furnish the details of insurance policy taken by the entity for primary and Put detail Plant
collateral security:
S. Policy Risk Assets Locati Value Insura Insura
No. No. & Covered insure on of nce nce
Name d assets cover cover
of the as on
insurer the
date of
stock
audit

29. Details of Peak level of stock during last one year. Highest inventory in last
one year - Plant

30. Sales register from 01.05.2016 to 31.04.2017 Give list - Plant

31. Purchase register from 01.05.2016 to 31.04.2017 Give list - Plant

32. Stock movement from 01.05.2016 to 31.04.2017 Attach list of RM and
job workers - Plant

33. Age-wise analysis of Sundry Creditors as on the date of stock statement as on In following format -
30.04.2017: Plant
S. Name of the O/s <180 O/s >180 Total
No. Supplier Days Days