Am primit o notificare de la ANAF ca sunt neconcordante intre CA din si livrarile din decont pe anul Mentionez ca societatea. internet al ANAF-ului. Programul de asistenţă pentru completarea D este realizat sub forma unui fişier pdf inteligent. Pentru utilizarea acestui program de. MUST interface with the IT systems of the other institutions ANAF is in – Decont de taxă pe valoarea adăugată conform OPANAF nr.
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Search the history of over billion web pages on the Internet. Full text of ” Gazette of India,No. N 0 – 4, dated Ill tLA J P. Perma- Ttmplo- nent rary nent rary nent rary 1 2 3 4 5 6 7 8 9 10 1. Director of Inspection and Investigation. Grade I Joint Director Accounts 3 — 3 — 3. Giade I Joint Director Inspection 4 2 — — 4 21 6. Grade 1 Official Liquidator Grade. Grade 11 Deputy Director Inspection 12 — — — 12 — Grade n Depidy Official Liquidator.
Full text of “Gazette of India, , No. “
Grade Decomt Company Accountant 2 2 — — 2 2 Grade lU Asstt. Registrar of Companies, 16 421 2 37 6 Grade TV Official Liquidator.
H7 Pi 9A 4. TtSR ; t v frcnr s. Short title and commencement. Such records shall be reconciled with the retmns snbn’itted to the Excise Department, and Director Gencial of technical Development. In case of imported materials rJefails of F. The costs of such process decint shall include all direct charges Upto works. If the above compounds are poichased, separata records shall be maintained showing all receipts, issuen and balances both deconr quantity and cecont of each such compound manufactured or processed.
The costs shown shall include all dncct charges upto the woi ks. In the case of consumable stoies, small tools and machineiy spates the costs Of which arc insignificant, tJie company may, if it is dedres, maintain such iccoids for the main gropps of such items. Mate- lials consumetl on capital woiU such as additions to buildings, plant and machinery and other assets shall be shown untler lelevant capital heads.
If any scrap is recycled, proper records in regard to quantity and reprocessing charges shall be maintained. Records for the lealisaiion derived from the dLpo. Ddcont iccords shall also be maintained to show the consumption in difteient cost centres in accoidance with Annexurc to th.
The cost of power allocated to production of electrical cables, conductors, wires and strips shall be on a reasonable basis and applied consistently. Workshop, Repairs and Maintenance. The recgids shall also indicate the basis of charging these expenses to different departments and cost centies. The cost of such jobs shall include the expenditure on materials, labour and due share of the overheads. Such a valuation shall exclude revaluation of any asset that had been done prior to the aforesaid date.
Depreciation chargeable to the different departments and cost centies shall not be less than the amount of depreciation chargeable In accordance with the provisions of sub-section 2 of section of Companies Act, 1 of and shall relate to plant, machinery and other fixed assets Utilised in such naaf centres and depaitmeuts.
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In case the amount of dopicciation charged in the cost accounts in anv financial year is highei than the amount of depreciation chargeable under the afoie-‘ said piovisions of the Companies Aot, decnot of the amount so charged in excess shall be indicated dexont in the cost lecords.
The cimiulativc depreciation charge,’ in the cost records against any individual item of asset shall not, however, exceed the original cost of the respective asset. Such records shall be kept separately in respect of each party.
The basis ‘ of charging such amounts including one time payment. In case any expense included in the above categories of overheads can be identified vvilh a particular activity or piodnct, such expenses shall be segicgatcd and chaiged to relevant activity or product at the fiist instance and thereafter the lemuining common expenses under the above categories of overheads shall be apportioned on le- asoiiable anav cqidt.
The method followed for allocation oi absorption of the above categories of overheads to the departments, cost centres or products slmll be indicated in the cost records. Interest,—Proper records shall Ije maintained showing interest charges. The amount of interest shall be allocated to electric.! The basis of such allocation ‘hall be spelt out clearly in the cost records.
Ba”i8 foi further apportionment of the share of interest for cables, conductors, wires and strips of different types thereof, shall also he reasonable and equimble and the same shall be followed consistently. Drcont incentives shall bo treated as other income and reflected in the cost records as sech.
Ihe method adopted shall be foilowd consistently. Records showing the value of work. The method of charging these expenses to ihe cost of the products during any year shall be indicated in the cost records.
The cost statement shall also be maintained separately decong respect of each size of dlec- tiical cables, conductors, decnot or strips corresponding to dilfercnl specifications. The transfer of finished products which forms the inputs for the manufacture of subsequent pioducts shalE be made at the cost of production of such finished products Reconciliation of Cost and Financial Accounts.
The ic- concilialion shall be done in such a manner that the profit of the product under reference can be correctly adjudged and reconciled with the overall profits of the company. Adjustment of Cost Vaiianccs,—Where the company niaiiitains cost iccoids on any basis other Ulan actuals such ns standtud costing, the recoids shall indicate the procoduire followed by the company in workmg out the cost of the pio- duct under such system.
The cost variances shall be shown ag unst the relevant heads in the respective pixrformac of Schedule U. Vniiance analysis shall be made every three months. The reasons for the variances shall be detailed in the cost records, Records of Physical verification shall be maintained in respect ot all items held in stock such as raw materials, process materials, packing malenals, consumable stores, machinery spares, chemicals, fuels, traished goods and fixed assets.
Reasons for shortages for surpiilses raising out of such venlications and the method followed for adjusting the same in the cost of the pioduced shall be indicated m the 1 cCords. Port Trust Charges 4. Total— I to 5 7. Add Opening Stock S.
Basic Pi ice 2. Name and Address of the Factory. Pai ticulnrs Unit Rate T.
Ristn a h 0?. Fillers O fb c 4. Others Specify the lienis used 7. Total inaferlal cost 8. Total deconh to a varisblc b Fixed Less scrap lecovory, decknt any Total cost of compound mattufactuicd C, 1. Delete items not applicable. Overall capacity utilisation bo conipuled by taking into account not only iha weight of individual compounds produced but also appropriate weightago decot for each coxnp’und based on process time “or other factors.
Rate Total consumed per Amount ‘ unit Rs. Other direct charges, such as Electricity duty etc. Cost per unit generated shall be worked out with reference to the net units of power “. Where meters are not installed, consumption of power shall be assessed on a reasonable basis and applied consistently. Bonus to employees other than inemtive bonus, gratuity paid, provisions for statutory gratuity and int’rost charges on defont including debentures shall be shown in Proforma G only.
Name and Address of the Factory Statement showing the cost of wooden drums manufactured for the year ended. Size of Drum No. Total Material Cost 5. Others To bo speciSod Separate cost sheet be prepared for each size of drums manufactuied. Name and Address of the Factory.
Aluminium Others Copper Aluminium Others, 1. Less Sciap rccoveied 5. Ducct Salaries 3 Consumable stoi es, small tools etc.
Administrative Ovoi beads 9. Tojine b Rolling Cost Rs. Incase irstalled capacity is common for all metals, proper weightage should be given for dilTeront metals rolled requiting different rolling time.
Name at d address of the Factory. Total Rods consumed F. Bonus to employees other f-an incentive bonus, gratuity paid, provision for statutory gratuity and interest charges shall be shown in Ptofornm G onR. Separate statement is to bo prepareu for each type of metal.
Devont showing Cost—Centreiviso Conversion Cost for the year anfa Total machine hours available. Utilities; a Water b Power c Others to be specified 3. Other direct expenses to be specified 4.