FF Statutory Dues Details.xls

8/9/2019 FF Statutory Dues Details.xls

1/15

Name of Client

Statutory Audit : Period of Audit

Audit Check List for Manufacturing Enterprises

Sr.No. Activities to e covered !servations

Legal Compliance:

a" #ncome $a%

Get the details of TDS deducted during the year and verify TDS certificate.

Also ensure advance tax is paid on time and verify challans alongwith working for same.

" Sales $a%

Details of year wise sales tax assessment status as on date.

Returns of Sales Tax filed with the Sales Tax dept alongwith copy of challans.

c" E%cise La&

Balance of RG ! " #$A A%c.

Reconciliation of excise &alance as per $edger and as per 'xcise Records.

(n case of export) claim for refund is properly accounted for alongwith reasons) if any) for its re*ection.

d" 'erify follo&ing details:(

+ (n case of 'mployee statutory deduction salary amount on which #, is supposed to &e deducted

+ (n case of TDS verify-

Total deducti&le amount at the standard percentage.

Actual amount deducted

Date when Tax%statutory deduction has &een deposited

$ate payment) if any

/&tain TDS 0uarterly returns.

e"'erify service ta% returns.

f"Check &hether the provision for interest has een made on delay payments.

g")*$ &orkings.

+emarks,es-No

orking paper+eferences

+espoPerson

Get the details of (ncome Tax " wealth Tax Assessment status as on date alongwith copies of assessment%appealorders passed during the year) status as on date) disclosure in contingent lia&ilities and in 1AR/ accordingly.

Amount of Sales%2AT paya&le alongwith working and details of set off claimed and its appropriate accountingtreatment

(f deferral facility is availed &y the 1lient) verify with relevant circular%notification of ST Dept and ensure it is paidas and when due. Also verify whether same is unsecured or secured against assets of the 1ompany.

'nsure that cenvat is claimed properly and verify reasons for cenvat claimed &y the auditee and reversedsu&se0uently &y it at instances of excise authorities or on their own.


2/15

Name of Client



Month 'alue of goods Amount Paid E%cess-/Shortfall"

3

3

3

3

3

3

3

3

3

3

3

( ( (

0escription ofgoods

Custom dutyrate

Customduty

payale0ue 0ate of

PaymentActual 0ateof payment

0elay / #nNo. of days"

!utstanding for12months


3/15

Name of Client



Month

3

3

3

3

3

3

3

3

3

3

3

( ( (

0escriptionof goods

'alue ofgoods

+ate of'A$

'A$payale

AmountPaid

E%cess-/Shortfall"

0ue 0ate ofPayment

Actual 0ate ofpayment

0elay / #nNo. of days"


4/15

!utstandingfor 12months


5/15

Name of Client


P)-ES#C 0etails

P) 0etails

Month 0ue 0ate 0elays /if any"

Apr44 565 5!35 787 4.7.344 92A$:';

.5.344 92A$:';

?un44 4385 436345 >667 47.8.344 92A$:';

?ul44 =346 =4>3 8!7> 5.=.344 92A$:';

Aug44 8=634 8>78> 844 4!.>.344 92A$:';Sep44 8=!8 8>7=4 83= 7.43.344 92A$:';

/ct44 >!575 >73=4 =54! 8.44.344 92A$:';

@ov44 >58= >63!! =7 8.4.344 92A$:';

Dec44 ==867 >3345 =453 4.4.34 92A$:';

?an4 >368 >45!= =!34 46..34 92A$:';

,e&4 43=7 43>83 >>73 4.!.34 92A$:';

!4 =38> 4.7.34 92A$:';

Total 43!473 436874! >6>43 3

ES#C 0etails

Month 0ue 0ate

3

3

3

3

3

Employeecontriution

Employercontriution

)amilyPension

Adm.Charges

0ate ofpayment

hether outstandingfor12months

Employeecontriution

Employercontriution

0ate ofpayment

0elays /No.of 0ays"

hetheroutstandingfor12months


6/15

3

3

3


7/15

)irst )light /#" Pvt Ltd



Month Amount Paid E%cess-/Shortfall"

April 3


8/15

!utstanding for12months


9/15

Name of Client



Month Amount Paid E%cess-/Shortfall"

3

3

3

3

3

3

3

3

3

3

3

( ( (

0escription ofgoods

'alue ofgoods

+ate ofe%cise duty

E%cise dutypayale

0ue 0ate ofPayment

Actual 0ateof payment

0elay / #n No.of days"

!utstandingfor 12months


10/15

Haribhakti Co.

Chartered Accountants

Name of Client


$0S 0etails

Contractor

Month Amount Paid E%cess-/Shortfall" 0elay / #n No. of days"

April 3 3 3 8Apr44 63563

> 3 8?un44 8?un44 3

?uly 4!36 4!36 3 8?ul44 8?ul44 3

August 48747 48747 3 8Aug44 6Aug44 !

Septem&er!45=4

!45=4 8Sep44 8Sep44

3

/cto&er >>33 >>34 4 8/ct44 43Aug44 7=

@ovem&er 436 436 3 8@ov44 8@ov44 3

Decem&er 8>>= 8>>> 4 8Dec44 5Dec44 4

?anuary =>!3 =>!4 4 8?an4 5?an4 4

,e&ruary 4!367 4!367 3 8,e&4 >,e&4

68> 3 8


11/15

Haribhakti Co.


Name of Client


$0S 0etails

Professional )ees


April 3 3 3 8Apr44 63563

6

!!8>!4 8Sep44 8Sep44

3

/cto&er 5=65 54>5 573 8/ct44 43Aug44 7=

@ovem&er 654>> 654>> 3 8@ov44 8@ov44 3

Decem&er 5376 537! 4 8Dec44 5Dec44 4

?anuary !7736 !7736 3 8?an4 5,e&4 !3

,e&ruary 7=5!7 7=5!7 3 8,e&4 >,e&4

76 !8>77 4 8


12/15

Haribhakti Co.


Name of Client


$0S 0etails

+ent


April 3 3 3 8Apr44 63563

73 435>73 3 873 3 8?un44 8?un44 3

?uly 435>73 435>73 3 8?ul44 8?ul44 3

August 435>73 435>73 3 8Aug44 6Aug44 !

Septem&er435>73

435>733 8Sep44 8Sep44

3

/cto&er 435>73 435>73 3 8/ct44 =/ct44 4

@ovem&er 435>73 435>73 3 8@ov44 8@ov44 3

Decem&er 3 435>73 435>73 8Dec44 5Dec44 4

?anuary 4!>33 3 4!>33 8?an4 63>47

,e&ruary 435>73 686>6 7>675 8,e&4 >,e&4

7 4!>33 >>837 8


13/15

Haribhakti Co.


Name of Client


$0S 0etails

(nterest


April 3 3 3 8Apr44 63563

5 4>>5 8?un44 8?un44 3

?uly 3 3 3 8?ul44 638!4

August 3 3 3 8Aug44 6385

Septem&er3

33 8Sep44

638>!

/cto&er 3 3 3 8/ct44 63=!

@ovem&er 47>67 47>67 3 8@ov44 5Dec44 >

Decem&er 6!833 6!833 3 8Dec44 8?an4 !4

?anuary !73!7 !73!7 3 8?an4 >,e&4 7!

,e&ruary !88! !887 8,e&4 >


14/15

Haribhakti Co.


Name of Client


$0S 0etails

Salary


April 3 3 3 8Apr44 63563

5!4 8Sep44 =/ct44 !4

/cto&er 5333 5333 3 8/ct44 8@ov44 !4

@ovem&er !3=8> !3=8> 6=8> 8@ov44 8Dec44 !3

Decem&er 5333 5333 3 8Dec44 8?an4 !4

?anuary 5>33 3>33 5333 8?an4 >,e&4 7!

,e&ruary 8883! 8883! 3 8,e&4 >


15/15

)irst )itness /#" Pvt Ltd

0ue 0ate Chart !f all Statutory Payments

Month +!C

April !3th 7th 4st 47th 4st 3th%!3th

Documents

FF Statutory Dues Details.xls