1

[TOBEPUBLISHEDINTHEGAZETTEOFINDIA,EXTRAORDINARY,PARTII,
SECTION3,SUBSECTION(i)]
MINISTRYOFCORPORATEAFFAIRS
Notification
NewDelhidatedthe7
th,
Dec,2011

G.S.R. 872 (E). In exercise of the powers conferred by subsection (1) of section 642,
read with clause (d) of subsection (1) of section 209 of the Companies Act, 1956 (1 of
1956),andinsupersessionoftheCostAccountingRecords(Sugar)amendedRules,1997
vide G.S.R. 388(E), dated the 15
th
July, 1997 and Cost Accounting Records (Industrial
Alcohol) Rules, 1997 vide G.S.R. 532(E), dated the 17
th
September, 1997, except as
respects things done or omitted to be done before such supersession, the Central
Governmentherebymakesthefollowingrules,namely:
1.ShortTitleandCommencement,(1)TheserulesmaybecalledtheCostAccounting
Records(SugarIndustry)Rules,2011.
(2)TheyshallcomeintoforceonthedateoftheirpublicationintheOfficialGazette.
2. DefinitionsandInterpretations,Intheserules,unlessotherwiserequires,
(a) ActmeanstheCompaniesAct,1956(1of1956);
(b) compliance report means the compliance report duly authenticated and
signedbyacostaccountantinthespecifiedformofcompliancereport;
(c) Cost Accountant for the purpose of these rules means a cost accountant as
defined in clause (b) of subsection (1) of section 2 of the Cost and Works
Accountants Act, 1959 (23 of 1959) and who is either a permanent employee
ofthecompanyorholdsavalidcertificateofpracticeundersubsection(1)of
section6andwhoisdeemedtobeinpracticeundersubsection(2)ofsection
2ofthatActandincludesafirmofcostaccountants;
(d) Cost Accounting Standards means the standards of cost accounting, issued
bytheInstitute;
(e) cost records means books of account relating to utilisation of materials,
labour and other items of cost as applicable to the production, processing,
manufacturingorminingactivitiesofthecompany;
(f) FormA means the form specified in these rules for filingcompliance report
andotherdocumentswiththeCentralGovernmentintheelectronicmode;
(g) FormBmeans theform ofthe compliance report andincludesAnnexureto
thecompliancereport;
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(h) Generally Accepted Cost Accounting Principles means the principles of cost
accountingissuedbytheInstitute;
(i) Institute means the Institute of Cost and Works Accountants of India
constitutedundertheCostandWorksAccountantsAct,1959(23of1959);
(j) product means any tangible or intangible good, material, substance, article,
idea,knowhow,method,information,object,service,etc.thatistheresultof
human, mechanical, industrial, chemical, or natural act, process, procedure,
function, operation, technique, or treatment and is intended for use,
consumption,sale,transport,store,deliveryordisposal;
(k) product group in relation to tangible products means a group of
homogenous and alike products, produced from same raw materials and by
using similar or same production process, having similar physical or chemical
characteristicsandcommonunitofmeasurement,andhavingsameorsimilar
usage or application; and in relation to intangible products means a group of
homogenousandalikeproductsorservices,producedbyusingsimilarorsame
process or inputs, having similar characteristics and common unit of
measurement,andhavingsameorsimilarusageorapplication;
(l) sugaractivitiesmeanstheactivitiesrelatingtotheproduction,processing,or
manufacturing of any form or grade of sugar, molasses, or alcohol (including
ethyl alcohol, rectified spirit, absolute alcohol, denatured alcohol, power
alcohol,orsolventblendsetc.butexcludingpotablealcohol)byusinganyraw
materials, and includes the meaning assigned to them under Chapter 17 or
Chapter22oftheCentralExciseTariffAct,1985(5of1986)oroftheCustoms
Tariff Act, 1975 (51 of 1975), and further includes the intermediate products
andarticlesoralliedproductsthereof;
(m) turnovermeanstotalturnovermadebythecompanyfromthesaleorsupply
ofallproductsorservicesduringthefinancialyearanditincludesanyturnover
from job work or loan license operations and the subsidies or grants or
incentivesreceivedbutdoesnotincludeanynonoperationalincome;
(n) all other words and expressions used in these rules but not defined, and
definedintheActandrulesmadeunderclause(d)ofsubsection(1)ofsection
209oftheActshallhavethesamemeaningsasassignedtothemintheActor
rules,asthecasemaybe.
3. Application,Theserulesshallapplytoeverycompany,includingaforeigncompany
as defined under section 591 of the Act, which is engaged in the production,
processing,or manufacturing of sugar activities and wherein, the aggregate value of
networthasonthelastdateoftheimmediatelyprecedingfinancialyearexceedsfive
crores of rupees; or wherein the aggregate value of the turnover made by the
company from sale or supply of all products or activities during the immediately
precedingfinancialyearexceedstwentycroresofrupees;orwhereinthecompanys
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equity or debt securities are listed or are in the process of listing on any stock
exchange,whetherinIndiaoroutsideIndia:
Providedthattheserulesshallnotapplytoabodycorporategovernedbyany
specialAct.
4. Maintenanceofrecords,(1)Everycompanytowhichtheserulesapply,includingall
unitsandbranchesthereofshall,inrespectofeachofitsfinancialyearcommencing
on or afterthe date ofthis notification, keep cost recordsand the books of account
so maintained shall contain, interalia, the particulars specified in Proformae A to I
mentionedintheScheduleannexedtotheserules.
(2) The cost records referred to in subrule (1) shall be kept on regular basis in
suchmannersoastomakeitpossibletocalculateperunitcostofproduction
or cost of operations, cost of sales and margin for each of its products and
activities for every financial year on monthly or quarterly or halfyearly or
annualbasis.
(3) The cost records shall be maintained in accordance with the generally
accepted cost accounting principles and cost accounting standards issued by
theInstitute;totheextentthesearefoundtoberelevantandapplicableand
thevariations,ifany,shallbeclearlyindicatedandexplained.
(4) The cost records shall be maintained in such manner so as to enable the
company to exercise, as far as possible, control over the various operations
and costs with a view to achieve optimum economies in utilization of
resources and these records shall also provide necessary data which is
requiredtobefurnishedundertheserules.
(5) Allsuchcostrecordsandcoststatements,maintainedundertheserulesshall
be reconciled with the audited financial statements for the financial year
specificallyindicatingexpensesorincomesnotconsideredinthecostrecords
or statements so as to ensure accuracy and to reconcile the profit of all
product groups with the overall profit of the company and the variations, if
any,shallbeclearlyindicatedandexplained.
(6) All such cost records, cost statements and reconciliation statements,
maintained under these rules, relating to a period of not less than eight
financial yearsimmediately precedingafinancialyear or where thecompany
had been in existence for a period less than eight years, in respect of all the
precedingyearsshallbekeptingoodorder.
(7) Every person, referred to in subsection (6) and (7) of section 209 of the
Companies Act, 1956 (1 of 1956), shall take all reasonable steps to secure
compliance by the company with the provisions of these rules in the same
mannerasheisliabletomaintainaccountsrequiredundersubsection(1)of
section209ofthesaidAct.
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5. Form of the Compliance Report, Every company to which these rules apply shall
submitacompliancereport,inrespectofeachofitsfinancialyearcommencingonor
afterthedateofthisnotification,dulycertifiedbyaCostAccountant,alongwiththe
AnnexuretotheCentralGovernment,inthespecifiedform.
6. Time limit for submission of Compliance Report, Every company shall submit the
compliancereportreferredtoinrule5totheCentralGovernmentwithinaperiodof
onehundredandeightydaysfromthecloseofthecompanysfinancialyeartowhich
thecompliancereportrelates.
7. Authentication of Annexure to the Compliance Report, The Annexure to the
compliance report shall be approved by the Board of Directors and certified by the
Cost Accountant before submitting the same to the Central Government by the
company.
8. Penalties, (1) If default is made by the Cost Accountant in complying with the
provisions of these rules, heshall be punishable with fine,which may extend to five
thousandrupees.
(2) Forcontraventionoftheserules,
(a) the company shall be punishable as provided under subsection (2) of
section642oftheAct;and
(b) everyofficerthereofwhoisindefault,includingthepersonsreferredtoin
subsection (6) of section 209 of the Act, shall be punishable as provided
undersubsections(5)and(7)ofsection209ofCompaniesAct,1956(1of
1956).
9. Savings, The supersession of the Cost Accounting Records (Sugar) amended Rules,
1997 and Cost Accounting Records (Industrial Alcohol) Rules, 1997, shall not in any
wayaffect
(a) any right, obligation or liabilities acquired, accrued or incurred
thereunder;
(b) any penalty, forfeiture or punishment incurred in respect of any
contraventioncommittedthereunder;and
(c) anyinvestigation,legalproceedingorremedyinrespectofanysuchright,
privilege, obligation, liability, penalty, forfeiture or punishment as
aforesaid,and;anysuchinvestigation,legalproceedingorremedymaybe
instituted, continued or enforced and any such penalty, forfeiture or
punishmentmaybeimposedasifthoseruleshadnotbeensuperseded.

FORMA
FormforfilingComplianceReportandother
documentswiththeCentralGovernment
[Pursuanttosection209(1)(d),600(3)(b)oftheCompaniesAct,1956andrule2oftheCostAccounting
Records(SugarIndustry)Rules,2011]
PARTIGENERALINFORMATION
Note:Allfieldsmarkedin*aretobemandatorilyfilled.
1 (a) *Corporateidentitynumber(CIN)or
foreigncompanyregistrationnumberof
thecompany

PreFill
(b) Globallocationnumber(GLN)of
company

2 (a)
*Nameofthecompany

(b) *Addressoftheregisteredofficeorof
theprincipalplaceofbusinessinIndia
ofthecompany

(c)
*EmailAddressofthecompany

3 (a) *Financialyearcoveredbythe
compliancereport
From

(DD/MM/YYYY)

To

(DD/MM/YYYY)
(b) *DateofBoardofdirectorsmeetinginwhichannexure
tothecompliancereportwasapproved

(DD/MM/YYYY)
4.Detailsofthecostaccountant
(a) *Categoryofthecostaccountant
Individual Costaccountants
firm
(b) Incaseofindividual,whetherthecostaccountant
isinpermanentemploymentofthecompanyorin
practice
InEmployment InPractice
(c) *Nameofthecostaccountantorthe
costaccountantsfirmwhohascertified
thecostrecordsofthecompany

(d) *Incometaxpermanentaccountnumberofthecostaccountantorthecost
accountantsfirm

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(e) *Membershipnumberofcostaccountantorcostaccountantsfirms
registrationnumber

(f) Addressofthecostaccountantorcostaccountantsfirm
(i)LineI
LineII
(ii)City
(iii)State
(iv)Country
(v)PinCode
(g) *EmailIDofthecostaccountantor
costaccountantsfirm

5.*QuantitativeInformation
NetSales Sno. NameoftheProductorServiceGroup Unit Annual
Production
(Quantity)
(Quantity) (Valuein
Rupees)
A ProducedorManufacturedProduct
1.
2.
3.etc.
B ServicesGroups
1.
2.
3.etc.
C TradingActivities(ProductGroupwise)
1.
2.
3.etc.
D OtherIncome
TotalIncomeasperFinancialAccounts
PARTII
Attachments:
1
CompliancereportaspertheCostAccountingRecords
(SugarIndustry)Rules,2011
Attach
2 Optionalattachments(s)ifany Attach
Listofattachments

7
Removeattachment
Verification:
Tothebestofmyknowledgeandbelief,theinformationgiveninthisformanditsattachmentsiscorrect
andcomplete.

IhavebeenauthorisedbytheBoardofdirectors
resolutionnumber
dated (DD/MM/YYYY)
tosignandsubmitthisform.
Iamauthorisedtosignandsubmitthisform.
Tobedigitallysignedby:
ManagingDirectorordirectorormanagerorsecretary(incaseofanIndiancompany)
oranauthorisedrepresentative(incaseofaforeign
company)

Digital
Signatures

*Designation

*DirectoridentificationnumberofthedirectororManagingDirector;orIncometaxPAN
ofthemanagerorofauthorisedrepresentative;orMembershipnumber,ifapplicableor
incometaxPANofthesecretary(secretaryofacompanywhoisnotamemberofICSI
mayquotehis/herincometaxPAN)

Directorofthecompany
Digital
Signatures
Directoridentificationnumberofthedirector

Modify CheckForm Prescrutiny Submit

FORMB
FORMOFCOMPLIANCEREPORT
[Seerule2,andrule5]
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I or We ........................................... being in permanent employment of the company or in
practice, and having been appointed as cost accountant under Rule 5 of the Cost Accounting
Records (Sugar Industry) Rules, 2011 of ........................................................... (mention name of
the company)having itsregisteredoffice at .....................................................(mentionregistered
office address of the company) (hereinafter referred to as the company), have examined the
booksofaccountprescribedunderclause(d)ofsubsection(1)ofsection209ofthesaidAct,and
other relevant records for the period/year ............................. (mention the financial year) and
certifyasunder:
1 IorWehaveorhavenotobtained alltheinformationand explanations,whichtothebestof
myorourknowledgeandbeliefwerenecessaryforthepurposeofthiscompliancereport.
2 Inmyorouropinion,propercostrecords,aspertheCostAccountingRecords(SugarIndustry)
Rules,2011prescribedunderclause(d)ofsubsection(1)ofsection209oftheCompaniesAct,
1956,haveorhavenotbeenmaintainedbythecompanysoastogiveatrueandfairviewof
thecostofproductionoroperation,costofsalesandmarginofalltheproductsandactivities
ofthecompany.
3 Detailed unitwise and product or activitywise cost statements and schedules thereto in
respectoftheproductgroupsoractivitiesareorarenotkeptinthecompany.
4 Inmyorouropinion,thesaidbooksandrecordsgiveordonotgivetheinformationrequired
bytheCompaniesAct,1956inthemannersorequired.
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
InstituteofCostandWorksAccountantsofIndia,totheextentthesearefoundtoberelevant
andapplicable.
Dated: this ____ day of _________ 20__ at _________________ (mention name of place of
signingthisreport)

SIGNATUREANDSEALOFTHECOSTACCOUNTANT(S)
MEMBERSHIPNUMBER(S)
NOTES:
(i) Deletewordsnotapplicable.
(ii) If as a result of the examination of the books of account, the cost accountant desires to
point out any material deficiency or give a qualified report, he shall indicate the same
againsttherelevantpara.
(iii) Brieflygiveyourobservationsandsuggestions,ifany,relevanttothemaintenanceofcost
accountingrecordsbythecompany.
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(iv) Costaccountantmayuseseparatesheet(s)for(ii)and(iii)above,ifrequired.

ANNEXURETOTHECOMPLIANCEREPORT
[Seerule2andrule5]
1.GENERAL:
a) Nameofthecompany:
b) Registeredofficeaddress:
c) FinancialyeartowhichtheComplianceReportrelates.
2.QUANTITATIVEINFORMATION:
NetSales Sno. NameoftheProductorService
Group
Unit Annual
Production
(Qty.)
(Qty.) (Valuein
Rupees)
A ProducedorManufacturedProduct
Groups

1.
2.
3.etc.
B ServicesGroups
1.
2.
3.etc.
C TradingActivities(ProductGroup
wise)

1.
2.
3.etc.
D OtherIncome
TotalIncomeasperFinancialAccounts
3.RECONCILIATIONSTATEMENT:
NetMargin(ProfitorLoss)asperCostAccounts (InRupees)
A.FromProducedorManufacturedProductGroups
B.FromServicesGroups
C.FromTradingActivities
TotalasperCostAccounts
Add:IncomesnotconsideredinCostAccounts(ifany)
Less:ExpensesnotconsideredinCostAccounts(ifany)
Add/Less:DifferenceinStockValuation
10
Profitor(Loss)asperFinancialAccounts

NOTES:
(i) Forproducedormanufacturedproductgroups,usethenomenclatureasusedinthe
CentralExciseActorRules,asapplicable.
(ii) For services groups, use the nomenclature as used in the Finance Act or Central
ServiceTaxRules,asapplicable.

SIGNATURE
NAME
COSTACCOUNTANT(S)
MEMBERSHIPNUMBER(S)
SEAL
DATE

"SCHEDULE
[Seerule4]

PROFORMA`A
StatementshowingCostofUtilitieslikeWaterorSteamorPoweretc.

NameoftheCompany
NameandaddressoftheFactoryorUnit
ShortNameandCodeNo.allottedbyDirectorateofSugar
NameoftheUtility
ForthePeriod/Year

AQuantitativeInformation
Sno. Particulars Unit CurrentYear PreviousYear
1 InstalledCapacity
2 QuantityProduced
3 CapacityUtilization(%)
4 QuantityRecirculated
5 QuantityPurchased,ifany
6 SelfConsumptionincludinglosses(tobespecified)
7 NetUnitsAvailable

B.CostInformation:
CostperUnit Sno. Particulars Quantity Rateper
unit
Amount
Current
Year
Previous
Year
Unit Rs. Rs. Rs. Rs.
1 MaterialsConsumed(specify)

11
CostperUnit Sno. Particulars Quantity Rateper
unit
Amount
Current
Year
Previous
Year
Unit Rs. Rs. Rs. Rs.
Indigenous
Imported
SelfManufacturedorProduced
2. ProcessMaterials/Chemicals(specify)
3. Utilities(specify):
4. DirectEmployeesCost
5. DirectExpenses(specify)
6. ConsumableStoresandSpares
7. RepairsandMaintenance
8. Depreciation
9. LeaseRent,ifany
10. OtherOverheads
11. Subtotal(1to10)
12. Less:Credit,ifany
13. Totalcost(1112)
Apportionment:(costcentrewise)
1.CostCentre1
2.CostCentre2
3.CostCentre3

Total

PROFORMAB
StatementshowingCostofSugarcaneorBeetetcforProductionofSugar

NameoftheCompany
NameandaddressoftheFactoryorUnit
ShortNameandCodeNo.allottedbyDirectorateofSugar
NameoftheRawMaterial
ForthePeriod/Year

A. QuantitativeInformation:
Quantities(MT) PercentageofLossinterms
ofpurchasedQuantity
Sno. Particulars
Purchased Received Lossor
Driageifany

1. MaterialReceived(specify)
a) OwnFarm
b)ReceivedatGate
c)Receivedatotherlocation
d)Total(a)to(c)
12
B.CostInformation:
Sno.

Particulars Quantity
MT
Rate
(Rupees)
Amount
(Rupees)
1. Sugarcane,Beet,etc.Cost
a)PurchasedatFairandRemunerativePrice(FRP)
b)PurchasedatStateAdvisedPrice(SAP)
c)Purchasedatanyotherrate
(d) TransferredfromOwnFarm
Total(a+b+c+d)
2. CaneDevelopmentExpenses
3. CaneHarvestingCharges
4. CaneTransportationCharges
5. CommissionPaid
6. ExpenditureatCaneCollectionCentre
a)DirectEmployeesCost
b)DirectExpenses(specify)
c)ConsumableStores&Spares
d)RepairsandMaintenance
Total(a+b+c+d)
7. LoadingandUnloadingCharges
8. TaxesandLevies
a)CaneCess
b)PurchaseTax
c)Octroi
d)OtherLevies(specify)
e)Total(a+b+c+d)
9. Stockadjustment,ifany
a)Add:OpeningStockofCane
b)Less:ClosingStockofCane
10. CostofMaterial(specify)

PROFORMAC
StatementshowingCostofSugarProducedandSold

NameoftheCompany
NameandaddressoftheFactoryorUnit
ShortNameandCodeNo.allottedbyDirectorateofSugar
NameoftheRawMaterial
ForthePeriod/Year

A. Quantitativeinformation:
13
Sno. Particulars Unit CurrentYear PreviousYear
1 CrushingCapacityPerday
2 QuantityofMaterialCrushedorProcessed
3 DurationofCrushingorProcessingSeason
From
To..
No.ofdays..

4 AverageSugarContent(%incane)
5 AverageRecoveryofSugar(%incane)
6 QuantityofSugarProduced
7 QuantityofSugarCaptivelyConsumed
8 QuantityofSugarSold
a)AtLevyorControlledPrice
b)AtRateforFreeSale

B. CostInformation:
CostperMT(Rupees) Sno. Particulars Quantity
Unit
Rate
(Rupees)
Amount
(Rupees) Current
Year
Previous
Year
1. MaterialsConsumed
a) SugarcaneorBeetorRawsugar
(indigenousorimported)

b) Lime
c) Sulphur
d) Others(specify)
e) Total(a+b+c+d)
2. Utilities(specify)
3. DirectEmployeesCost
a) Seasonal
b) Offseasonal
c) Retainerallowance

4. DirectExpenses
5. ConsumableStoresandSpares
6. RepairsandMaintenance
7. QualityControlExpenses
8. EffluentControlTreatment
9. ResearchandDevelopment
10. TechnicalAssistanceandKnowhow
FeeorRoyalty,ifany

11. DepreciationorAmortization
12. OtherProductionOverheads
13. Total(1to12)
14.

Add:OpeningStockinProcess
Less:ClosingStockinProcess

15. LessCreditsforbyproductorwastages
orrecoveries:
a) Molasses:
(i) ForInternalConsumption
(ii) Sales

14
CostperMT(Rupees) Sno. Particulars Quantity
Unit
Rate
(Rupees)
Amount
(Rupees) Current
Year
Previous
Year
b) Bagasse
(i) ForCaptiveConsumption
(ii) Sales
c)OtherRecoveries(specify)
16. CostofNakedSugarProduced
17. PackingCost
a) Bags
b) HDPEorPolyBags
c) Otherpackingcost
TotalPackingCost

18. Add:OpeningStockFinishedGoods
Less:ClosingStockFinishedGoods

19. FinishedGoodsPurchased,ifany
20. TotalCost(16to19)
21. Less:CostofPackedSugarTransferred
forCaptiveorSelfConsumption

22. AdministrativeOverheads
23. Selling&DistributionOverheads
a) FreightandTransportcharges
b) CommissiontoSellingAgents
c) Loadingandunloadingcharges
d) Others
Total(a)to(d)

24. InterestandFinancingCharges
25. CostofSales
26. SalesRealisation
a) Atlevyorcontrolprice
i)GunnyBags
ii)HDPEorpolybags
b) Atratesforfreesales
c) Total

27. LessExciseDutyandotherStatutory
Levies

28. NetSalesRealization(2627)
29. Margin(2825)

PROFORMAD
StatementshowingCostofMolassestransferredorprocuredandconsumedforusein
themanufactureofAlcohol

NameoftheCompany
NameandaddressoftheFactoryorUnit
ShortNameandCodeNo.allottedbyDirectorateofSugar
NameoftheProductConsumedforAlcoholManufacture
15
ForthePeriod/Year

A.CostInformation:
CostPerMT(Rupees Sno. Particulars Quantity
Unit
Rate
Rupees
Amount
Rupees
Current
Year
Previous
Year
1(a) MolassesTransferredfromOwnSugar
Factory,ifany(ProformaC)

(b) Purchases(specifygradewise)
2. TransportandHandlingCharges
3. ExciseDuty,ifany,onMolasses
(a) TransferfromOwnSugarFactory
(b) PurchasedMolasses
4. OtherExpensesincludingTaxes,Fees
(specify)

5. Less:Losses
a) TransitLosses
b) StorageLosses,ifany
c) OtherLosses(specify)
d) Total(atoc)

6. (a)Add:OpeningStock
(b)Less:ClosingStock
7. ConsumptiontransferredtoProformaF

PROFORMAE
StatementshowingCostofvariousprocessingoperationsforAlcoholandtheir
apportionment

NameoftheCompany
NameandaddressoftheFactoryorUnit
ShortNameandCodeNo.allottedbyDirectorateofSugar
NameoftheProduct
ForthePeriod/Year

A. QuantitativeInformation
Sno. Particulars Unit CurrentYear PreviousYear
1. InstalledCapacity
2 BatchSize
3. NumberofBatchesProduced
4. QuantityofMolassesProcessed
5.(a) AlcoholProduced(specifyalcoholcontent___%) K.Ltrs
(b) AlcoholProducedintermsof100%Alcohol K.Ltrs
6. QuantityusedforCaptiveConsumption
7. QuantityTransferredtoSales
8. TotalSugar%inMolasses
9. TotalFermentableSugar%inMolasses
16
10 ActualRecoveryofAlcohol
11. FermentationEfficiency%
12 DistillationEfficiency%
13. BlendingEfficiency
14. OverallEfficiency

B.Costinformationprocesswise:
ProcessingCentres Total Sno. Particulars
Unit Fermenta
tion
Distillatio
n
Blending Others
(specify)

B.1. BatchSize
2. No.ofBatches
3. QuantityProcessed
4. ProcessingHours
C. ProcessingCost
1. ProcessChemicalsorOperating
Supplies(ifany,specify)

2. Utilities(specify)
3. DirectEmployeesCost
4. DirectExpenses
5. ConsumableStoresandSpares
6. RepairsandMaintenance
7. QualityControlExpenses
8. Depreciation
9. OtherOverheads
10 Total
11 Add:OpeningWorkinProcess
Less:ClosingWorkinProcess

12. Total
D. DistributionofProcessingcostto Basis Qty Amount
TypesofAlcoholProduced:
a)
b)
c)etc.

PROFORMAF
StatementshowingthecostofproductionorcostofsalesofIndustrialAlcohol

NameoftheCompany
NameandaddressoftheFactoryorUnit
ShortNameandCodeNo.allottedbyDirectorateofSugar
NameoftheProductorType
ForthePeriod/Year

A. QuantitativeInformation:
Sno. Particulars Unit CurrentYear PreviousYear
1. InstalledCapacity
2 BatchSize
17
3. No.ofBatchesProduced
4. QuantityofMolassesProcessed
5.(a) AlcoholProduced(specifyalcoholcontent___%) K.Ltrs
(b) AlcoholProducedintermsof100%Alcohol K.Ltrs
6. QuantitativeusedforCaptiveConsumption
7. QuantitytransferredtoSales
8. TotalSugar%inMolasses
9. TotalFermentableSugar%inMolasses
10 ActualRecoveryofAlcohol
11. FermentationEfficiency%
12 DistillationEfficiency%
13. BlendingEfficiency
14. OverallEfficiency

B. CostInformation:
CostperMT(Rupees) Sno. Particulars Quantity
Unit
Rate
Rs./Unit
Amount
Rs. Current
Year
Previous
Year
1. MaterialsConsumed
Molasses
a) Indigenous
b) Imported
c)Others(specify)
d)Subtotal
2. ProcessMaterials/Chemicals
a) SulphuricAcid
b) CausticSoda
c) AmmoniumSulphate
d) Urea
e) Yeast
f) Others,ifany

3. ProcessingCost
a) Fermentation
b) Distillation
c) Blending
d) Others(specify)
e) TotalProcessingcost

4. TestingExpenses
5. QualityControlExpenses
6. ResearchandDevelopmentexpenses
7. TechnicalAssistanceandKnowhowFee
orRoyalty,ifany

8. DepreciationorAmortization
9 OtherProductionOverheads
10 Total(1to8)
11. Add:OpeningStockinProcess
Less:ClosingStockinProcess

12. LessCredits(fromwastagesandby
products)orRecoveries,ifany(specify
itemwise)

18
CostperMT(Rupees) Sno. Particulars Quantity
Unit
Rate
Rs./Unit
Amount
Rs. Current
Year
Previous
Year
13 CostofProduction
14. Add:OpeningStockFinishedGoods
Less:ClosingStockFinishedGoods

15

PackingCost
a) Materials
b) Others(specify)

16. CostofProduction
(a) PackedQuantity
(b) UnpackedQuantity

17 Add:OpeningStockPacked
Less:ClosingStockPacked

18. FinishedGoodsPurchased,ifany
19. TotalcostofPackedGoods
20. AdministrativeOverheads
21. SellingandDistributionOverheads
(a) EmployeeCost
(b) FreightandTransportCharges
(c) CommissiontoSellingAgents
(d) RoyaltyonSales,ifany
(e) Others(specify)
(f)Total((a)to(e)
22 InterestandFinancingCharges
23 CostofSales
24 SalesRealisation
25 LessExciseDutyandotherStatutory
Levies

26 NetSalesRealization(2526)
27 Margin(2724)
28 SalesRealizationfromcustomers
(a) SalesPrice
(b) LessDealersmargin
(c) Net

29 Retentionpriceasfixedbythe
Government(specifytheperiodfor
whichrelevant)

30 ProductSubsidyfromGovernment

19
PROFORMAG
StatementshowingActivitywiseCapitalCostofPlantandMachineryorEquipmentetcrelatingtoSugarorAlcoholandotheractivities

Nameofthecompany:
NameandaddressoftheFactoryorUnit
ShortNameandCodeNo.allottedbyDirectorateofSugar
ForthePeriod/Year

(AmountinRupees)
Sno. Particulars GrossBlock Depreciation NetBlock
Costasat
beginningof
theyear
Additions/
Transfers
duringthe
year
Deductions/
Transfer
duringthe
year
TotalCostat
theendof
theyear
Asat
beginningof
theyear
Fortheyear On
deductions
duringthe
year
Totalatthe
endofthe
yea
Asat
beginningof
theyear
Asattheend
oftheyear
A. Sugar(specify)
1.
etc
B. AlcoholActivity(specify)
1.
etc
C. Others(specify)
1.
etc
D. Packing
1.
etc
E. Utilities(specify)
F. Common(ProductionorAdministrativeorMarketingOverheads
1.
2.
H. GrandTotal(AtoF)

20
PROFORMAH
StatementshowingAllocationandApportionmentofTotalExpensesandIncomeoftheCompany

Nameofthecompany:
NameandaddressoftheFactoryorUnit
ShortNameandCodeNo.allottedbyDirectorateofSugar
ForthePeriod/Year

(AmountinRupees)
Sno. Particulars Total
Expenses
asper
Audited
Financial
Accounts
Totalasper
Annual
Accountsof
sugarUnits
Totalasper
Annual
Accountsof
Alcohol
Units
Other
Activities
Utilities
(separately
foreach)
Factory
Overheads
Administra
tion
Overheads
Marketing
orSelling
and
Distribu
tion
Othercost
centres
(specify)
NonCost
Expenses
1. DirectMaterials(specify)
2. ProcessMaterials(specify)
3. Chemicals(specify)
4. PowerandFuel
a) Fuel
b) OwnProduction
5. EmployeeBenefits:
a) Salaries,Wages,BonusEtc.
b) Contr.toProvidentandOtherFunds
c) StaffWelfareExpenses
6. ConsumableStoresandSpares
7. RepairsandMaintenance
a) PlantandMachinery
b) Buildings
c) Others
8. OtherDirectExpenses(specify)
9. Rent
21
Sno. Particulars Total
Expenses
asper
Audited
Financial
Accounts
Totalasper
Annual
Accountsof
sugarUnits
Totalasper
Annual
Accountsof
Alcohol
Units
Other
Activities
Utilities
(separately
foreach)
Factory
Overheads
Administra
tion
Overheads
Marketing
orSelling
and
Distribu
tion
Othercost
centres
(specify)
NonCost
Expenses
10. Insurance
11. RatesandTaxes
12. PaymentToAuditors
13. TravellingandConveyance
14. CommunicationExpenses
15. PrintingandStationery
16. BankCharges
17. SalesPromotionExpenses
18. PackingMaterials
19. HandlingExpenses
20. MiscellaneousExpenses
21. TransportationCharges
22. QualityControl
23. RoyaltyorTechnicalKnowhow
24. TechnicalAssistantFees
25. OtherStatutoryLevies
26. Cess
27. LeaseRent
28. ResearchandDevelopment
30. PackingExpenses
31. BorrowingCharges
32. LossonAssetsSold,LostorWrittenOff
33. ExchangeRateFluctuations
34. ProvisionForDoubtfulDebts,Advances,
ClaimsandObsolescence

22
Sno. Particulars Total
Expenses
asper
Audited
Financial
Accounts
Totalasper
Annual
Accountsof
sugarUnits
Totalasper
Annual
Accountsof
Alcohol
Units
Other
Activities
Utilities
(separately
foreach)
Factory
Overheads
Administra
tion
Overheads
Marketing
orSelling
and
Distribu
tion
Othercost
centres
(specify)
NonCost
Expenses
35. ProvisionforContingencies
36. DepreciationorDepletion
37. TotalExpenses
38. AdjustmentofOpeningandClosing
WorkinProgress

39. Less,CreditforRecoveries
40. Less,SelfConsumption,ifany,
41. AdjustmentofOpeningandClosing
FinishedGoods

42. TotalCostexcludingExciseDuty
43. ExciseDuty
44. TotalCostincludingExciseDuty
45. TotalSalesRealizationincludingExcise
Duty

46. Add:ExportBenefit,ifany
47. ProfitasperProfitandLossAccount

23
PROFORMAH1
StatementshowingApportionmentofOverheads

NameoftheCompany
NameandaddressoftheFactoryorUnit
ShortNameandCodeNo.allottedbyDirectorateofSugar
ForthePeriod/Year

Factory
Overheads
Administration
Overheads
Marketingor
Sellingand
Distribution
Other
Overheads
(specify
CostCentres
Rs. Rs. Rs. Rs.
Utilities(specify)
ProductionCostCentres(specify)
1.
2.
3.
4.
Others(specify)
Total(asperProformaH)

PROFORMAI
StatementofProfitReconciliation(forthecompanyasawhole)

NameoftheCompany
ShortNameandCodeNo.allottedbyDirectorateofSugar
ForthePeriod/Year

Sno. Particulars CurrentYear

(a) Specify

(b)

(c)

(d)

3
Less:Expensesnotconsideredincostaccounts:

(a) Specify
(b)
(c)
24
Sno. Particulars CurrentYear
(Rs)
PreviousYear
(Rs)
(d)
4 Add:OvervaluationofClosingStockinFinancialAccounts
5
Add:UndervaluationofOpeningStockinFinancialAccounts

6
Less:UndervaluationofClosingStockinFinancialAccounts

7
Less:OvervaluationofOpeningStockinFinancialAccounts

8 Adjustmentsforothers,ifany(specify
9
ProfitorLossasperFinancialAccounts

NOTES:
1 Separate cost statement shall be prepared for each utility or product or type or
activitygroupbyusingtherelevantproforma.
2 Separate cost statements shall be prepared in respect of products exported
whereinexpensesincurredonexportsandincentiveearnedthereonshallalsobe
indicated.
2 The items of cost shown in the Proforma are indicative and the same shall be
reflected keeping in mind materiality of each items of cost in the product and
activitygroup.
3 In case the company follows a predetermined or standard costing system, the
abovecoststatementshouldreflectfiguresatactualafteradjustmentofvariances
ifany.
4 Details of interest charges relating to loans received at concessional rate from
Sugar Development Fund or Other Funds shall be indicated separately for each
loanindicatingtheperiodofrepaymentinaseparatestatement.
5 All items of income and expenditures in the Proforma H, HI and I shall be
reconciledwiththefinancialaccountfortherelevantperiodoryear.

[F.No.52/7/CAB2011]

B.B.GOYAL
Adviser(Cost)