In exercise of the powers conferred by sub sections 1 and 2 of section 469 read with section 398 of the Companies Act 2013 18 of 2013

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L.-33004/99 vlk/kj.k EXTRAORDINARY Hkkx II—[k.M 3—mi&[k.M (i) PART II—Section 3—Sub-section (i) izkf/dkj ls izdkf'kr PUBLISHED BY AUTHORITY la- 620] ubZ fnYyh] cq/okj] vDrwcj 16] 2019@vkf'ou 24] 1941 No. 620] NEW DELHI, WEDNESDAY, OCTOBER 16, 2019/ASVINA 24, 1941 ककककााााररररपपपपोोोोररररेेेेटटटट ककककाााायययय (cid:10)(cid:10) (cid:10)(cid:10)मममम(cid:13)(cid:13)ंं(cid:13)(cid:13)ंं ााााललललयययय अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली, 15 अ(cid:9)त ूबर, 2019 ससससाााा....ककककाााा....ििििनननन.... 777799994444((((अअअअ))))....————क(cid:13)(cid:14)ीय सरकार, कंपनी अिधिनयम, 2013 (2013 का 18) (िजसे इसम(cid:13) इसके प ात् अिधिनयम कहा गया ह)ै क’ धारा 398 के साथ प*ठत धारा 469 क’ उपधारा (1) और उपधारा (2) 0ारा 1द2 शि4य5 का 1योग करत े 7ए, कंपनी (द:तावेज5 और 1<प5 को 1सारणीय कारबार *रपोट@ भाषा म(cid:13) फाइल करना) िनयम, 2015 का और संशोधन करने के िलए िनDिलिखत िनयम बनाती ह,ै अथात@ ्:— 1. ससससििंंििंं(cid:17)(cid:17)(cid:17)(cid:17)(cid:18)(cid:18)(cid:18)(cid:18) ननननाााामममम औऔऔऔरररर (cid:21)(cid:21)(cid:21)(cid:21)ााााररररंंंंभभभभ....————(1) इन िनयम5 का संिGH नाम कंपनी (द:तावेज5 और 1<प5 को 1सारणीय कारबार *रपोट@ भाषा म(cid:13) फाइल करना) संशोधन िनयम, 2019 ह।ै (2) य ेराजपI म(cid:13) 1काशन क’ तारीख स े1वृत ह5गे। 2. कंपनी (द:तावेज5 और 1<प5 को 1सारणीय कारबार *रपोट@ भाषा म (cid:13) फाइल करना) िनयम, 2015 म,(cid:13) उपाबंध- III के :थान पर, िनDिलिखत उपाबंध रखा जाएगा, अथा@त:्— ““““उउउउपपपपााााबबबबधधंंधधंं ----IIIIIIIIIIII ((((ििििननननययययमममम----4444 ददददखखेेखखेे ))(cid:27)(cid:27)))(cid:27)(cid:27) [फा.सं.1/40/2013-सीएल.V भाग-1] के. वी. आर. मूOत,@ संयु4 सिचव 5387 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (cid:29)(cid:29)(cid:29)(cid:29)टटटट(cid:30)(cid:30)(cid:30)(cid:30)पपपपणणणणःःःः मलू िनयम भारत के राजपI, असाधारण, भाग-II, खRड 3, उपखRड (i) म(cid:13) अिधसूचना सTं या सा.का.िन. 692(अ), तारीख 9 िसतंबर, 2015 0ारा 1कािशत (cid:4)कए गए थे और अिधसचू ना संTया सा.का.िन. 397(अ) तारीख 4 अ1ैल, 2016 और अिधसूचना सTं या सा.का.िन. 1372(अ) तारीख 6 नवVबर, 2017 और अिधसूचना संTया सा.का.िन. 1480(अ) तारीख 4 (cid:4)दसंबर, 2017 और अिधसूचना सTं या सा.का.िन. 213(अ) तारीख 8 माच,@ 2018 0ारा उसम(cid:13) और संशोधन (cid:4)कए गए। MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 15th October, 2019 G.S.R. 794(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 469 read with section 398 of the Companies Act, 2013 (18 of 2013) (hereinafter referred as the Act), the Central Government hereby makes the following rules further to amend the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015, namely:– 1. Short title and commencement.—(1) These rules may be called the Companies (Filing of Documents and Forms in Extensible Business Reporting Language), Amendment Rules, 2019. (2) They shall come into force from the date of their publication in the Official Gazette. 2. In the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015, for Annexure-III, the following Annexure shall be substituted, namely:- “Annexure-III (see rule 4) [F. No. 1/40/2013-CL-V Part 1] K. V. R. MURTY, Jt. Secy. Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide notification number G.S.R. 692 (E), dated the 9th September, 2015 and further amended vide notification number G.S.R. 397 (E), dated the 4th April, 2016 and vide notification number G.S.R. 1372(E), dated the 6th November, 2017 and vide notification number G.S.R. 1480(E), dated the 4th December, 2017 and vide notification number G.S.R. 213 (E), dated the 8th March, 2018.¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3 # Prefix Element Name Element Id Abstract Data Type Balance Period Type Substitu- Nillable Collections Type tion Group 1 in-cost AbridgedCostStatementOfManufacturedProduc- in-cost_AbridgedCostStatementOf Manu- TRUE xbrli:stringItemType duration xbr- TRUE tAbstract factured ProductAbstract li:item 2 in-cost AbridgedCostStatementOfServiceAbstract in-cost_AbridgedCostStatementOfService TRUE xbrli:stringItemType duration xbr- TRUE Abstract li:item 3 in-cost SubheadingOfCTACode in-cost_SubheadingOfCTACode FALSE in-cost- duration xbr- TRUE type:SubheadingCode li:item Length 4 in-cost SubheadingOfServiceCode in-cost_SubheadingOfServiceCode FALSE in-cost- duration xbr- TRUE type:SubheadingCode li:item Length 5 in-cost ActualProductionOfManufacturedProduc- in-cost_ActualProductionOfManufactured TRUE xbrli:stringItemType duration xbr- TRUE tAbstract ProductAbstract li:item 6 in-cost ActualProductionQuantity in-cost_ActualProductionQuantity FALSE xbr- duration xbr- TRUE li:decimalItemType li:item 7 in-cost ActualSalesOfManufacturedProductAbstract in- TRUE xbrli:stringItemType duration xbr- TRUE cost_ActualSalesOfManufacturedProduct li:item Abstract 8 in-cost AddressOfCorporateOfficeOfCompany in-cost_AddressOfCorporateOfficeOf FALSE xbrli:stringItemType duration xbr- TRUE Company li:item 9 in-cost AddressOfRegisteredOfficeOrOfPrinci- in- FALSE xbrli:stringItemType duration xbr- TRUE palPlaceOfBusinessInIndiaOfCompany cost_AddressOfRegisteredOfficeOrOfPrin li:item cipalPlaceOfBusinessInIndiaOfCompany 10 in-cost AdjustmentsInWorkInProgressAndFin- in- FALSE xbr- duration xbr- TRUE ishedStocksOfCompany cost_AdjustmentsInWorkInProgressAndFi li:monetaryItemType li:item nishedStocksOfCompany 11 in-cost AggregateAmountOfTransaction in-cost_AggregateAmountOfTransaction FALSE xbr- duration xbr- TRUE li:monetaryItemType li:item 12 in-cost DurationInMonthsOfPreviousFinancialYear in- FALSE xbr- duration xbr- TRUE cost_DurationInMonthsOfPreviousFinanci li:decimalItemType li:item alYear 13 in-cost DurationInMonthsOfReportingPeriod in- FALSE xbr- duration xbr- TRUE cost_DurationInMonthsOfReportingPeriod li:decimalItemType li:item 14 in-cost AggregateQuantityOfRelatedPartyTransaction in- FALSE xbr- duration xbr- TRUE cost_AggregateQuantityOfRelatedPartyTra li:decimalItemType li:item nsaction 15 in-cost AmountOfExpensesnotConsideredInCostAc- in-cost_AmountOfExpensesnotConsidered FALSE xbr- debit duration xbr- TRUE counts InCostAccounts li:monetaryItemType li:item 16 in-cost AmountOfIncomesNotConsideredInCostAc- in- FALSE xbr- credit duration xbr- TRUE counts cost_AmountOfIncomesNotConsideredIn li:monetaryItemType li:item CostAccounts 17 in-cost AmountOfMarginOfProductAsPerCostAccounts in-cost_AmountOfMarginOfProductAsPer FALSE xbr- duration xbr- TRUE CostAccounts li:monetaryItemType li:item 18 in-cost Margin in-cost_Margin FALSE xbr- duration xbr- TRUE li:monetaryItemType li:item 19 in-cost AssessableValueMember in-cost_AssessableValueMember TRUE nonnum:domainItemT duration xbr- TRUE ype li:item 20 in-cost AvailableCapacityOfManufacturedProduct in-cost_AvailableCapacityOfManufactured FALSE xbr- duration xbr- TRUE Product li:decimalItemType li:item 21 in-cost AvailableCapacityOfManufacturedProduc- in-cost_AvailableCapacityOfManufactured TRUE xbrli:stringItemType duration xbr- TRUE tAbstract ProductAbstract li:item4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Element Name Element Id Abstract Data Type Balance Period Type Substitu- Nillable Collections Type tion Group 22 in-cost AvailableQuantityForSaleOfProduct in-cost_AvailableQuantityForSaleOf FALSE xbr- duration xbr- TRUE Product li:decimalItemType li:item 23 in-cost AverageNormalPriceOfRelatedPartyTransaction in-cost_AverageNormalPriceOfRelated FALSE xbr- duration xbr- TRUE PartyTransaction li:decimalItemType li:item 24 in-cost AverageTransferPriceOfRelatedPartyTransac- in-cost_AverageTransferPriceOfRelated FALSE xbr- duration xbr- TRUE tion PartyTransaction li:decimalItemType li:item 25 in-cost BasisAdoptedToDetermineNormalPriceOfRelat- in-cost_BasisAdoptedToDetermineNormal FALSE in-cost- duration xbr- TRUE Comparable uncon- edPartyTransaction PriceOfRelatedPartyTransaction type:BasisAdoptedTo li:item trolled price method , DetermineNormal- Resale price method , PriceOfRelatedParty- Cost plus method , Profit Transactions split method , Transac- tional net margin meth- od , Any other method 26 in-cost CINOfRelatedParty in-cost_CINOfRelatedParty FALSE in-cost- duration xbr- TRUE type:CINNumberItem li:item Type 27 in-cost CapacityAvailableThroughLeasingArrange- in-cost_CapacityAvailableThroughLeasing FALSE xbr- duration xbr- TRUE ments Arrangements li:decimalItemType li:item 28 in-cost CapacityAvailableThroughLoanLi- in-cost_CapacityAvailableThroughLoan FALSE xbr- duration xbr- TRUE censeOrThirdParties LicenseOrThird Parties li:decimalItemType li:item 29 in-cost CapacityEnhancedDuringReportingPeriod in- FALSE xbr- duration xbr- TRUE cost_CapacityEnhancedDuringReporting li:decimalItemType li:item Period 30 in-cost CapitalEmployed in-cost_CapitalEmployed FALSE xbr- credit instant xbr- TRUE li:monetaryItemType li:item 31 in-cost CategoryOfCostAuditor in-cost_CategoryOfCostAuditor FALSE in-cost- duration xbr- TRUE Firm , LLP , Sole Pro- type:CategoryOfCost li:item prietor Accountant 32 in-cost CessAndOthersMember in-cost_CessAndOthersMember TRUE nonnum:domainItemT duration xbr- TRUE ype li:item 33 in-cost ChangeInStockOfFinishedGoods in-cost_ChangeInStockOfFinished Goods FALSE xbr- duration xbr- TRUE li:decimalItemType li:item 34 in-cost ConsolidatedObservationsOrSuggestion- in-cost_ConsolidatedObservationsOrS FALSE nonnum:textBlockIte duration xbr- TRUE sOfAllCostAuditorsExplanatory uggestionsOfAllCostAuditorsExplanatory mType li:item 35 in-cost ConsolidatedQualificationsReservationsOrAd- in- FALSE nonnum:textBlockIte duration xbr- TRUE verseRemarksOfAllCostAuditorsExplanatory cost_ConsolidatedQualificationsReservatio mType li:item nsOrAdverseRemarksOfAllCostAuditor- sExplanatory 36 in-cost CorporateIdentityNumberOrForeignCompa- in- FALSE xbrli:stringItemType duration xbr- TRUE nyRegistrationNumber cost_CorporateIdentityNumberOrForeign li:item CompanyRegistrationNumber 37 in-cost CostAccountingPolicyAbstract in-cost_CostAccountingPolicyAbstract TRUE xbrli:stringItemType duration xbr- TRUE li:item 38 in-cost CostAccountingPolicyExplanatory in-cost_CostAccountingPolicyExplanatory FALSE nonnum:textBlockIte duration xbr- TRUE mType li:item 39 in-cost CostAuditorsObservationsOrSuggestionsEx- in- FALSE nonnum:textBlockIte duration xbr- TRUE planatory cost_CostAuditorsObservationsOrSuggesti mType li:item onsExplanatory 40 in-cost CostDetailsOfManufacturedProductAbstract in- TRUE xbrli:stringItemType duration xbr- TRUE cost_CostDetailsOfManufacturedProductA li:item¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 5 # Prefix Element Name Element Id Abstract Data Type Balance Period Type Substitu- Nillable Collections Type tion Group bstract 41 in-cost CostOfAdministrativeOverheads in-cost_CostOfAdministrativeOverheads FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 42 in-cost CostOfBoughtOutInputsOfCompany in- FALSE xbr- debit duration xbr- TRUE cost_CostOfBoughtOutInputsOfCompany li:monetaryItemType li:item 43 in-cost CostOfBoughtOutInputsOfCompanyAbstract in- TRUE xbrli:stringItemType duration xbr- TRUE cost_CostOfBoughtOutInputsOfCompany li:item Abstract 44 in-cost CostOfDepreciationOrAmortization in- FALSE xbr- debit duration xbr- TRUE cost_CostOfDepreciationOrAmortization li:monetaryItemType li:item 45 in-cost CostOfDirectEmployees in-cost_CostOfDirectEmployees FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 46 in-cost CostOfDirectExpenses in-cost_CostOfDirectExpenses FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 47 in-cost CostOfSalesBeforeInterest in-cost_CostOfSalesBeforeInterest FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 48 in-cost CostOfFinishedGoodsPurchased in-cost_CostOfFinishedGoodsPurchased FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 49 in-cost CostOfIncreaseDecreaseInFinishedGoods in-cost_CostOfIncreaseDecreaseInFinished FALSE xbr- duration xbr- TRUE Goods li:monetaryItemType li:item 50 in-cost CostOfIncreaseDecreaseInWorkInProgress in-cost_CostOfIncreaseDecreaseInWork In FALSE xbr- duration xbr- TRUE Progress li:monetaryItemType li:item 51 in-cost CostOfInterestAndFinancingCharges in- FALSE xbr- debit duration xbr- TRUE cost_CostOfInterestAndFinancingCharges li:monetaryItemType li:item 52 in-cost CostOfIndustrySpecificOperatingExpenses in-cost_CostOfIndustrySpecificOperating FALSE xbr- debit duration xbr- TRUE Expenses li:monetaryItemType li:item 53 in-cost CostOfMaterialsConsumed in-cost_CostOfMaterialsConsumed FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 54 in-cost CostOfMaterialsConsumedOfCompany in-cost_CostOfMaterialsConsumed Of FALSE xbr- debit duration xbr- TRUE Company li:monetaryItemType li:item 55 in-cost CostOfOtherAdjustments in-cost_CostOfOtherAdjustments FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 56 in-cost CostOfOtherBoughtOutInputsOfCompany in-cost_CostOfOtherBoughtOutInputsOf FALSE xbr- debit duration xbr- TRUE Company li:monetaryItemType li:item 57 in-cost CostOfOtherProductionOverheads in-cost_CostOfOtherProductionOverheads FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 58 in-cost CostOfPrimaryPacking in-cost_CostOfPrimaryPacking FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 59 in-cost CostOfProcessMaterialsOrChemicalsConsumed in- FALSE xbr- debit duration xbr- TRUE cost_CostOfProcessMaterialsOrChemicals li:monetaryItemType li:item Consumed 60 in-cost CostOfProcessMaterialsOrChemicalsOfCompa- in- FALSE xbr- debit duration xbr- TRUE ny cost_CostOfProcessMaterialsOrChemicals li:monetaryItemType li:item Of Company 61 in-cost CostOfProductionAndPurchases in-cost_CostOfProduction And Purchases FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 62 in-cost CostOfProductionOrOperations in-cost_CostOfProduction Or Operations FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 63 in-cost CostOfProductionOrOperationsOfGoodsSold in-cost_CostOfProductionOrOperationsOf FALSE xbr- debit duration xbr- TRUE Goods Sold li:monetaryItemType li:item6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Element Name Element Id Abstract Data Type Balance Period Type Substitu- Nillable Collections Type tion Group 64 in-cost CostOfQualityControl in-cost_CostOfQualityControl FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 65 in-cost CostOfRepairsAndMaintenance in-cost_CostOfRepairsAnd Maintenance FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 66 in-cost CostOfResearchAndDevelopment in-cost_CostOfResearchAndDevelopment FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 67 in-cost CostOfSalesOfProduct in-cost_CostOfSalesOfProduct FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 68 in-cost CostOfSales in-cost_CostOf Sales FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 69 in-cost CostOfOutsourcedOrContractualServices in-cost_CostOfOutsourcedOrContractual FALSE xbr- debit duration xbr- TRUE Services li:monetaryItemType li:item 70 in-cost CostOfSecondaryPacking in-cost_CostOfSecondaryPacking FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 71 in-cost CostOfSelfOrCaptiveConsumption in-cost_CostOfSelfOrCaptiveConsumption FALSE xbr- credit duration xbr- TRUE li:monetaryItemType li:item 72 in-cost CostOfSellingAndDistributionOverheads in-cost_CostOfSellingAndDistribution FALSE xbr- debit duration xbr- TRUE Overheads li:monetaryItemType li:item 73 in-cost CostOfStoresAndSparesConsumed in-cost_CostOfStoresAndSparesConsumed FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 74 in-cost CostOfStoresAndSparesConsumedOfCompany in-cost_CostOfStoresAndSparesConsumed FALSE xbr- debit duration xbr- TRUE OfCompany li:monetaryItemType li:item 75 in-cost CostOfTechnicalKnowhowFeeOrRoyalty in-cost_CostOfTechnicalKnowhowFeeOr FALSE xbr- debit duration xbr- TRUE Royalty li:monetaryItemType li:item 76 in-cost CostOfUtilitiesConsumed in-cost_CostOfUtilitiesConsumed FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 77 in-cost CostOfUtilitiesOfCompany in-cost_CostOfUtilitiesOfCompany FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 78 in-cost CostPerUnitDetailsOfManufacturedProduc- in- TRUE xbrli:stringItemType duration xbr- TRUE tAbstract cost_CostPerUnitDetailsOfManufactured li:item ProductAbstract 79 in-cost CostPerUnitOfAdministrativeOverheads in-cost_CostPerUnitOfAdministrative FALSE xbr- duration xbr- TRUE Overheads li:decimalItemType li:item 80 in-cost CostPerUnitOfOutsourcedOrContractu- in-cost_CostPerUnitOfOutsourced Or FALSE xbr- duration xbr- TRUE alServices Contractual Services li:decimalItemType li:item 81 in-cost CostPerUnitOfCreditsForRecoveries in- FALSE xbr- duration xbr- TRUE cost_CostPerUnitOfCreditsForRecoveries li:decimalItemType li:item 82 in-cost CostPerUnitOfDepreciationOrAmortization in-cost_CostPerUnitOfDepreciationOr FALSE xbr- duration xbr- TRUE Amortization li:decimalItemType li:item 83 in-cost CostPerUnitOfDirectEmployees in-cost_CostPerUnitOfDirectEmployees FALSE xbr- duration xbr- TRUE li:decimalItemType li:item 84 in-cost CostPerUnitOfDirectExpenses in-cost_CostPerUnitOfDirectExpenses FALSE xbr- duration xbr- TRUE li:decimalItemType li:item 85 in-cost CostPerUnitOfFinishedGoodsPurchased in-cost_CostPerUnitOfFinishedGoods FALSE xbr- duration xbr- TRUE Purchased li:decimalItemType li:item 86 in-cost CostPerUnitOfIncreaseDecreaseInWorkInPro- in-cost_CostPerUnitOfIncreaseDecrease In FALSE xbr- duration xbr- TRUE gress WorkInProgress li:decimalItemType li:item 87 in-cost CostPerUnitOfIndustrySpecificOperatingEx- in-cost_CostPerUnitOfIndustrySpecific FALSE xbr- duration xbr- TRUE penses Operating Expenses li:decimalItemType li:item 88 in-cost CostPerUnitOfInterestAndFinancingCharges in-cost_Cost Per Unit Of Interest And FALSE xbr- duration xbr- TRUE¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 7 # Prefix Element Name Element Id Abstract Data Type Balance Period Type Substitu- Nillable Collections Type tion Group Financing Charges li:decimalItemType li:item 89 in-cost CostPerUnitOfMaterialsConsumed in-cost_CostPerUnitOfMaterialsConsumed FALSE xbr- duration xbr- TRUE li:decimalItemType li:item 90 in-cost CostPerUnitOfOtherProductionOverheads in-cost_Cost Per Unit Of Other Production FALSE xbr- duration xbr- TRUE Overheads li:decimalItemType li:item 91 in-cost CostPerUnitOfPrimaryPacking in-cost_CostPerUnitOfPrimaryPacking FALSE xbr- duration xbr- TRUE li:decimalItemType li:item 92 in-cost CostPerUnitOfProcessMaterialsOrChemi- in-cost_CostPerUnitOfProcessMaterials Or FALSE xbr- duration xbr- TRUE calsConsumed ChemicalsConsumed li:decimalItemType li:item 93 in-cost CostPerUnitOfProductionAndPurchases in-cost_CostPerUnitOfProductionAnd FALSE xbr- duration xbr- TRUE Purchases li:decimalItemType li:item 94 in-cost CostPerUnitOfProductionOrOperations in-cost_CostPerUnitOfProduction Or FALSE xbr- duration xbr- TRUE Operations li:decimalItemType li:item 95 in-cost CostPerUnitOfQualityControl in-cost_CostPerUnitOfQualityControl FALSE xbr- duration xbr- TRUE li:decimalItemType li:item 96 in-cost CostPerUnitOfRepairsAndMaintenance in- FALSE xbr- duration xbr- TRUE cost_CostPerUnitOfRepairsAndMaintenan li:decimalItemType li:item ce 97 in-cost CostPerUnitOfResearchAndDevelopment in-cost_Cost Per Unit Of Research And FALSE xbr- duration xbr- TRUE Development li:decimalItemType li:item 98 in-cost CostPerUnitOfSecondaryPacking in-cost_CostPerUnitOfSecondaryPacking FALSE xbr- duration xbr- TRUE li:decimalItemType li:item 99 in-cost CostPerUnitOfSellingAndDistributionOverheads in-cost_Cost PerUnit Of Selling And FALSE xbr- duration xbr- TRUE Distribution Overheads li:decimalItemType li:item 100 in-cost CostPerUnitOfStockAndOtherAdjustments in-cost_Cost PerUnit Of Stock And Other FALSE xbr- duration xbr- TRUE Adjustments li:decimalItemType li:item 101 in-cost CostPerUnitOfStoresAndSparesConsumed in-cost_CostPerUnit Of Stores And Spares FALSE xbr- duration xbr- TRUE Consumed li:decimalItemType li:item 102 in-cost CostPerUnitOfTechnicalKnowhowFeeOrRoyal- in-cost_CostPerUnitOfTechnicalKnowhow FALSE xbr- duration xbr- TRUE ty Fee Or Royalty li:decimalItemType li:item 103 in-cost CostPerUnitOfTotalInputsAndConversion- in-cost_CostPerUnitOfTotalInputsAnd FALSE xbr- duration xbr- TRUE CostForProduct ConversionCostForProduct li:decimalItemType li:item 104 in-cost CostPerUnitOfUtilitiesConsumed in-cost_CostPerUnitOfUtilitiesConsumed FALSE xbr- duration xbr- TRUE li:decimalItemType li:item 105 in-cost CountryOfRelatedParty in-cost_CountryOf Related Party FALSE xbrli:stringItemType duration xbr- TRUE li:item 106 in-cost CreditsForRecoveries in-cost_Credits For Recoveries FALSE xbr- credit duration xbr- TRUE li:monetaryItemType li:item 107 in-cost CreditsUtilisedByCompany in-cost_Credits Utilised By Company FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 108 in-cost CurrentAssetsAbstract in-cost_CurrentAssetsAbstract TRUE xbrli:stringItemType duration xbr- TRUE li:item 109 in-cost CurrentAssets in-cost_CurrentAssets FALSE xbr- debit instant xbr- TRUE li:monetaryItemType li:item 110 in-cost CurrentAssetsToCurrentLiabilities in-cost_CurrentAssetsToCurrentLiabilities FALSE xbrli:pureItemType duration xbr- TRUE li:item 111 in-cost CurrentFinancialYearAbstract in-cost_CurrentFinancialYearAbstract TRUE xbrli:stringItemType duration xbr- TRUE li:item 112 in-cost CurrentLiabilities in-cost_CurrentLiabilities FALSE xbr- credit instant xbr- TRUE li:monetaryItemType li:item8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Element Name Element Id Abstract Data Type Balance Period Type Substitu- Nillable Collections Type tion Group 113 in-cost DateOfBoardOfDirectorsMeetingInWhichAn- in-cost_Date Of Board Of Directors Meet- FALSE xbrli:dateItemType instant xbr- TRUE nexureToCostAuditReportWasApproved ing In Which AnnexureTo Cost Audit- li:item ReportWasApproved 114 in-cost DateOfEndOfFirstPreviousFinancialYear in- FALSE xbrli:dateItemType instant xbr- TRUE cost_DateOfEndOfFirstPreviousFinancial li:item Year 115 in-cost DateOfEndOfReportingPeriod in-cost_DateOfEndOfReportingPeriod FALSE xbrli:dateItemType instant xbr- TRUE li:item 116 in-cost DateOfSigningCostAuditReportAndAnnex- in- FALSE xbrli:dateItemType instant xbr- TRUE ureByCostAuditor cost_DateOfSigningCostAuditReportAnd li:item AnnexureByCostAuditor 117 in-cost DateOfStartOfFirstPreviousFinancialYear in- FALSE xbrli:dateItemType instant xbr- TRUE cost_DateOfStartOfFirstPreviousFinancial li:item Year 118 in-cost DateOfStartOfReportingPeriod in-cost_DateOfStartOfReportingPeriod FALSE xbrli:dateItemType instant xbr- TRUE li:item 119 in-cost DebtEquityRatio in-cost_DebtEquityRatio FALSE xbrli:pureItemType duration xbr- TRUE li:item 120 in-cost DescriptionOfIndustrySpecificElementsOfOper- in- FALSE xbrli:stringItemType duration xbr- TRUE atingExpenses cost_DescriptionOfIndustrySpecificEleme li:item ntsOfOperatingExpenses 121 in-cost DescriptionOfMaterial in-cost_DescriptionOfMaterial FALSE xbrli:stringItemType duration xbr- TRUE li:item 122 in-cost DescriptionOfOtherBasisAdoptedToDetermin- in-cost_DescriptionOfOtherBasisAdopted FALSE xbrli:stringItemType duration xbr- TRUE eNormalPrice ToDetermineNormalPrice li:item 123 in-cost DescriptionOfRelatedPartyTransactionsTable in-cost_DescriptionOfRelatedParty Trans- TRUE xbrli:stringItemType duration xbrldt:hy TRUE actionsTable per- cubeItem 124 in-cost DescriptionOfUtilitiesConsumed in-cost_DescriptionOfUtilitiesConsumed FALSE xbrli:stringItemType duration xbr- TRUE li:item 125 in-cost DetailsForNotReportingPreviousYearFigure- in- FALSE nonnum:textBlock duration xbr- TRUE sExplanatory cost_DetailsForNotReportingPreviousYear ItemType li:item Figures Explanatory 126 in-cost DetailsOfCostAuditorTable in-cost_DetailsOfCost Auditor Table TRUE xbrli:stringItemType duration xbrldt:hy TRUE per- cubeItem 127 in-cost DetailsOfCostAuditorsAbstract in-cost_DetailsOfCostAuditorsAbstract TRUE xbrli:stringItemType duration xbr- TRUE li:item 128 in-cost DetailsOfExpensesNotConsideredInCostAc- in-cost_Details Of Expenses Not Consid- TRUE xbrli:stringItemType duration xbrldt:di TRUE countsAxis ered In Cost Accounts Axis men- sionItem 129 in-cost DetailsOfExpensesNotConsideredInCostAc- in-cost_Details Of Expenses Not Consid- TRUE xbrli:stringItemType duration xbrldt:hy TRUE countsTable ered In Cost Accounts Table per- cubeItem 130 in-cost DetailsOfIncomesNotConsideredInCostAc- in-cost_Details Of Incomes Not Consid- TRUE xbrli:stringItemType duration xbrldt:di TRUE countsAxis ered In Cost Accounts Axis men- sionItem 131 in-cost DetailsOfIncomesNotConsideredInCostAc- in-cost_Details Of Incomes Not Consid- TRUE xbrli:stringItemType duration xbrldt:hy TRUE countsTable ered In Cost Accounts Table per- cubeItem¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 9 # Prefix Element Name Element Id Abstract Data Type Balance Period Type Substitu- Nillable Collections Type tion Group 132 in-cost DetailsOfIndustrySpecificElementsOfOperat- in- TRUE xbrli:stringItemType duration xbr- TRUE ingExpensesAbstract cost_DetailsOfIndustrySpecificElements li:item OfOperatingExpensesAbstract 133 in-cost DetailsOfIndustrySpecificElementsOfOperat- in- TRUE xbrli:stringItemType duration xbrldt:di TRUE ingExpensesAxis cost_DetailsOfIndustrySpecificElementsOf men- OperatingExpensesAxis sionItem 134 in-cost DetailsOfIndustrySpecificElementsOfOperat- in- TRUE nonnum:domainItemT duration xbr- TRUE ingExpensesDomain cost_DetailsOfIndustrySpecificElementsOf ype li:item OperatingExpensesDomain 135 in-cost DetailsOfIndustrySpecificElementsOfOperat- in- TRUE xbrli:stringItemType duration xbrldt:hy TRUE ingExpensesTable cost_DetailsOfIndustrySpecificElementsOf per- OperatingExpensesTable cubeItem 136 in-cost DetailsOfMaterialConsumedOfManufac- in- TRUE xbrli:stringItemType duration xbrldt:di TRUE turedProductAxis cost_DetailsOfMaterialConsumedOfManuf men- acturedProductAxis sionItem 137 in-cost DetailsOfMaterialConsumedOfServiceAxis in- TRUE xbrli:stringItemType duration xbrldt:di TRUE cost_DetailsOfMaterialConsumedOfServic men- eAxis sionItem 138 in-cost DetailsOfMaterialConsumedOfServiceDomain in- TRUE nonnum:domainItem duration xbr- TRUE cost_DetailsOfMaterialConsumedOfServic Type li:item eDomain 139 in-cost DetailsOfMaterialConsumedOfServiceTable in- TRUE xbrli:stringItemType duration xbrldt:hy TRUE cost_DetailsOfMaterialConsumedOfServic per- eTable cubeItem 140 in-cost DetailsOfMaterialsConsumedOfServiceAbstract in- TRUE xbrli:stringItemType duration xbr- TRUE cost_DetailsOfMaterialsConsumedOfServi li:item ceAbstract 141 in-cost DetailsOfMaterialConsumedOfManufac- in- TRUE nonnum:domainItemT duration xbr- TRUE turedProductDomain cost_DetailsOfMaterialConsumedOfManuf ype li:item acturedProductDomain 142 in-cost DetailsOfMaterialConsumedOfManufac- in- TRUE xbrli:stringItemType duration xbrldt:hy TRUE turedProductTable cost_DetailsOfMaterialConsumedOfManuf per- acturedProductTable cubeItem 143 in-cost DetailsOfMaterialsConsumedOfProduct- in- TRUE xbrli:stringItemType duration xbr- TRUE GroupAbstract cost_DetailsOfMaterialsConsumedOfProd li:item uctGroupAbstract 144 in-cost DetailsOfRelatedPartyAbstract in-cost_DetailsOfRelatedPartyAbstract TRUE xbrli:stringItemType duration xbr- TRUE li:item 145 in-cost DetailsOfRelatedPartyTransactionsAbstract in-cost_DetailsOfRelatedPartyTransactions TRUE xbrli:stringItemType duration xbr- TRUE Abstract li:item 146 in-cost DetailsOfUtilitiesForManufacturedProduc- in-cost_DetailsOfUtilitiesForManufactured TRUE xbrli:stringItemType duration xbr- TRUE tAbstract ProductAbstract li:item 147 in-cost DetailsOfUtilitiesOfManufacturedProductAxis in-cost_DetailsOfUtilitiesOfManufactured TRUE xbrli:stringItemType duration xbrldt:di TRUE ProductAxis men- sionItem 148 in-cost DetailsOfUtilitiesOfManufacturedProductDo- in-cost_DetailsOfUtilitiesOfManufactured TRUE nonnum:domainItem duration xbr- TRUE main ProductDomain Type li:item 149 in-cost DetailsOfUtilitiesOfManufacturedProductTable in-cost_DetailsOfUtilitiesOfManufactured TRUE xbrli:stringItemType duration xbrldt:hy TRUE ProductTable per- cubeItem10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Element Name Element Id Abstract Data Type Balance Period Type Substitu- Nillable Collections Type tion Group 150 in-cost DifferenceInStockValuationAsPerCostAnd- in- FALSE xbr- duration xbr- TRUE FinancialRecords cost_DifferenceInStockValuationAsPerCo li:monetaryItemType li:item stAndFinancialRecords 151 in-cost DisclosureOfCostAuditorsQualificationsOrAd- in-cost_DisclosureOfCostAuditors Quali- TRUE xbrli:stringItemType duration xbr- TRUE verseRemarksInCostAuditorsReportAbstract ficationsOrAdverseRemarksInCostAudi- li:item torsReportAbstract 152 in-cost DisclosureRegardingAccountingAllocationAn- in-cost_DisclosureRegardingAccounting FALSE nonnum:textBlock duration xbr- TRUE dAbsorptionOfOverheadsExplanatory AllocationAndAbsorptionOfOverheads ItemType li:item Explanatory 153 in-cost DisclosureRegardingAccountingForByProd- in- FALSE nonnum:textBlock duration xbr- TRUE uctsJointProductsAndScrapsOrWastageExplana- cost_DisclosureRegardingAccountingFor ItemType li:item tory ByProductsJointProductsAndScrapsOr- WastageExplanatory 154 in-cost DisclosureRegardingAccountingForMaterialC- in- FALSE nonnum:textBlock duration xbr- TRUE ostIncludingPackingMaterialsStoresAnd- cost_DisclosureRegardingAccountingFor ItemType li:item SparesEmployeeCostUtilitiesAndOtherRele- MaterialCostIncludingPackingMateri- vantCostComponentsExplanatory alsStoresAndSparesEmployeeCostUtili- tiesAndOtherRelevantCostCompo- nentsExplanatory 155 in-cost DisclosureRegardingAdequacyOfBudgetary- in- FALSE nonnum:textBlock duration xbr- TRUE ControlSystemExplanatory cost_DisclosureRegardingAdequacyOfBud ItemType li:item getaryControlSystemExplanatory 156 in-cost DisclosureRegardingBasisOfInventoryValua- in- FALSE nonnum:textBlock duration xbr- TRUE tionExplanatory cost_DisclosureRegardingBasisOfInventor ItemType li:item yValuationExplanatory 157 in-cost DisclosureRegardingChangesInCostAc- in- FALSE nonnum:textBlock duration xbr- TRUE countingPolicyDuringReportingPeriodExplana- cost_DisclosureRegardingChangesInCostA ItemType li:item tory ccountingPolicyDuringReportingPerio- dExplanatory 158 in-cost DisclosureRegardingIdentificationOfCostCen- in- FALSE nonnum:textBlock duration xbr- TRUE tresCostObjectsAndCostDriversExplanatory cost_DisclosureRegardingIdentificationOf ItemType li:item CostCentresCostObjectsAndCostDriver- sExplanatory 159 in-cost DisclosureRegardingOtherRelevantCostAc- in- FALSE nonnum:textBlock duration xbr- TRUE countingPolicyExplanatory cost_DisclosureRegardingOtherRelevant ItemType li:item CostAccountingPolicyExplanatory 160 in-cost DisclosureRegardingTreatmentOfAbnor- in-cost_DisclosureRegardingTreatmentOf FALSE nonnum:textBlock duration xbr- TRUE malAndNonRecurringCostsIncludingClassifica- AbnormalAndNonRecurringCostsInclud- ItemType li:item tionOfNonCostItemsExplanatory ingClassificationOfNonCostItemsExplana- tory 161 in-cost DisclosureRegardingValuationOfInterUnitOrIn- in-cost_DisclosureRegarding Valuation Of FALSE nonnum:textBlockI duration xbr- TRUE terCompanyAndRelatedPartyTransactionEx- InterUnitOrInterCompanyAndRelatedPar- temType li:item planatory tyTransactionExplanatory 162 in-cost DisclosureRelatingToAdequacyOfInternalAudi- in- FALSE nonnum:textBlock duration xbr- TRUE tOfCostRecordsExplanatory cost_DisclosureRelatingToAdequacyOfInt ItemType li:item ernalAuditOfCostRecordsExplanatory 163 in-cost DisclosureRelatingToAvailabilityOfAu- in- FALSE nonnum:textBlockI duration xbr- TRUE ditedAndCertifiedCostStatementsAndSched- cost_DisclosureRelatingToAvailabilityOf temType li:item ulesForEachUnitAndEachProductOrServiceEx- AuditedAndCertifiedCostStatementsAnd- planatory SchedulesForEachUnitAndEachProduc-¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 11 # Prefix Element Name Element Id Abstract Data Type Balance Period Type Substitu- Nillable Collections Type tion Group tOrServiceExplanatory 164 in-cost DisclosureRelatingToAvailabilityOfCos- in- FALSE nonnum:textBlock duration xbr- TRUE tRecordsOfBranchesNotVisitedExplanatory cost_DisclosureRelatingToAvailabilityOf ItemType li:item CostRecordsOfBranchesNotVisitedEx- planatory 165 in-cost DisclosureRelatingToTrueAndFair- in-cost_DisclosureRelatingToTrueAndFair FALSE nonnum:textBlock duration xbr- TRUE ViewOfCostOfProductionOrServiceCostOf- ViewOfCostOfProductionOrService- ItemType li:item SalesMarginAndOtherInformation CostOfSalesMarginAndOtherInformation 166 in-cost DisclosureRelatingToAvailabilityOfInforma- in- FALSE nonnum:textBlock duration xbr- TRUE tionAndExplanationForPurposeOfCostAuditEx- cost_DisclosureRelatingToAvailabilityOfI ItemType li:item planatory nformationAndExplanationForPurpose- OfCostAuditExplanatory 167 in-cost DisclosuresRegardingAccountingForDeprecia- in- FALSE nonnum:textBlock duration xbr- TRUE tionOrAmortizationExplanatory cost_DisclosuresRegardingAccountingFor ItemType li:item DepreciationOrAmortizationExplanatory 168 in-cost DistributionOfEarnings in-cost_DistributionOfEarnings FALSE xbr- duration xbr- TRUE li:monetaryItemType li:item 169 in-cost DistributionOfEarningsAbstract in-cost_DistributionOfEarningsAbstract TRUE xbrli:stringItemType duration xbr- TRUE li:item 170 in-cost DomesticPurchaseOfFinishedGoods in- FALSE xbr- duration xbr- TRUE cost_DomesticPurchaseOfFinishedGoods li:decimalItemType li:item 171 in-cost DomesticSalesOfManufacturedProducts in- FALSE xbr- duration xbr- TRUE cost_DomesticSalesOfManufacturedProdu li:decimalItemType li:item cts 172 in-cost DomesticSalesOfTradedProducts in-cost_DomesticSalesOfTradedProducts FALSE xbr- duration xbr- TRUE li:decimalItemType li:item 173 in-cost DutiesTaxesPaidByCompany in-cost_DutiesTaxesPaidByCompany FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 174 in-cost DutiesTaxesPaidByCompanyAbstract in- TRUE xbrli:stringItemType duration xbr- TRUE cost_DutiesTaxesPaidByCompanyAbstract li:item 175 in-cost DutiesTaxesPayableByCompany in-cost_DutiesTaxesPayableByCompany FALSE xbr- credit duration xbr- TRUE li:monetaryItemType li:item 176 in-cost DutiesTaxesPayableOfCompanyAbstract in-cost_DutiesTaxesPayableOfCompany TRUE xbrli:stringItemType duration xbr- TRUE Abstract li:item 177 in-cost EarningsAvailableForDistribution in-cost_EarningsAvailableForDistribution FALSE xbr- credit duration xbr- TRUE li:monetaryItemType li:item 178 in-cost EarningsAvailableForDistributionAbstract in- TRUE xbrli:stringItemType duration xbr- TRUE cost_EarningsAvailableForDistributionAbs li:item tract 179 in-cost EmailAddressOfCompany in-cost_EmailAddressOfCompany FALSE xbrli:stringItemType duration xbr- TRUE li:item 180 in-cost EmailIDOfCostAuditorOrCostAuditorsFirm in-cost_EmailIDOfCostAuditor Or Cost FALSE xbrli:stringItemType duration xbr- TRUE AuditorsFirm li:item 181 in-cost TaxesAndOtherDutiesOfCompany in-cost_TaxesAndOtherDutiesOfCompany FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 182 in-cost ExciseDutyPayableByCompany in-cost_ExciseDutyPayableByCompany FALSE xbr- credit duration xbr- TRUE li:monetaryItemType li:item 183 in-cost ExciseDutyPayableForDomesticClearances in- FALSE xbr- credit duration xbr- TRUE cost_ExciseDutyPayableForDomesticClear li:monetaryItemType li:item ances12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Element Name Element Id Abstract Data Type Balance Period Type Substitu- Nillable Collections Type tion Group 184 in-cost ExciseDutyPayableForExportClearances in-cost_ExciseDutyPayableForExport FALSE xbrli:monetaryItem credit duration xbr- TRUE Clearances Type li:item 185 in-cost ExciseDutyPayableOfCompanyAbstract in-cost_ExciseDutyPayableOfCompany TRUE xbrli:stringItemType duration xbr- TRUE Abstract li:item 186 in-cost ExciseDutyPayableOnOtherClearances in-cost_ExciseDutyPayableOn Other FALSE xbr- duration xbr- TRUE Clearances li:monetaryItemType li:item 187 in-cost ExciseDutyPayableOnStockTransfers in- FALSE xbr- duration xbr- TRUE cost_ExciseDutyPayableOnStockTransfers li:monetaryItemType li:item 188 in-cost ExportIncentivesOfCompany in-cost_ExportIncentives Of Company FALSE xbr- credit duration xbr- TRUE li:monetaryItemType li:item 189 in-cost ExportSaleOfManufacturedProducts in-cost_Export Sale Of Manufactured FALSE xbr- duration xbr- TRUE Products li:decimalItemType li:item 190 in-cost ExportSaleOfTradedProducts in-cost_Export Sale Of Traded Products FALSE xbr- duration xbr- TRUE li:decimalItemType li:item 191 in-cost FinancialPerformanceOfCompanyAbstract in-cost_FinancialPerformanceOfCompany TRUE xbrli:stringItemType duration xbr- TRUE Abstract li:item 192 in-cost FinancialPositionAndRatioAnalysisCom- in- TRUE xbrli:stringItemType duration xbr- TRUE panyAsWholeAbstract cost_FinancialPositionAndRatioAnalysis li:item CompanyAsWholeAbstract 193 in-cost FinancialPositionOfCompanyAbstract in- TRUE xbrli:stringItemType duration xbr- TRUE cost_FinancialPositionOfCompanyAbstrac li:item t 194 in-cost FinishedGoodsPurchased in-cost_FinishedGoodsPurchased FALSE xbr- duration xbr- TRUE li:decimalItemType li:item 195 in-cost FinishedGoodsPurchasedOfManufac- in-cost_Finished Goods Purchased Of TRUE xbrli:stringItemType duration xbr- TRUE turedProductAbstract Manufactured Product Abstract li:item 196 in-cost FirmsRegistrationNumber in-cost_FirmsRegistrationNumber FALSE xbrli:stringItemType duration xbr- TRUE li:item 197 in-cost FirstPreviousFinancialYearAbstract in- TRUE xbrli:stringItemType duration xbr- TRUE cost_FirstPreviousFinancialYearAbstract li:item 198 in-cost FixedAssetsAbstract in-cost_FixedAssetsAbstract TRUE xbrli:stringItemType duration xbr- TRUE li:item 199 in-cost FundsRetainedByCompany in-cost_FundsRetainedByCompany FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 200 in-cost GeneralDetailsOfCostAuditorAxis in-cost_GeneralDetailsOfCostAuditorAxis TRUE xbrli:stringItemType duration xbrldt:di TRUE men- sionItem 201 in-cost GeneralInformationAbstract in-cost_GeneralInformationAbstract TRUE xbrli:stringItemType duration xbr- TRUE li:item 202 in-cost GrossRevenueFromOperationsOfCompany in-cost_GrossRevenueFromOperations Of FALSE xbr- credit duration xbr- TRUE Company li:monetaryItemType li:item 203 in-cost IdentificationDetailsForProductOrServiceAxis in-cost_IdentificationDetailsForProduct Or TRUE xbrli:stringItemType duration xbrldt:di TRUE ServiceAxis men- sionItem 204 in-cost IdentificationNumberOfForeignRelatedPartyIn- in-cost_Identification NumberOf Foreign FALSE xbrli:stringItemType duration xbr- TRUE CountryOfIncorporationOrResidence RelatedPartyInCountryOfIncorpora- li:item tionOrResidence 205 in-cost ImportsOfFinishedGoods in-cost_ImportsOfFinishedGoods FALSE xbr- duration xbr- TRUE li:decimalItemType li:item 206 in-cost InHouseCapacityUtilization in-cost_InHouseCapacityUtilization FALSE num:percentItemType duration xbr- TRUE¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 13 # Prefix Element Name Element Id Abstract Data Type Balance Period Type Substitu- Nillable Collections Type tion Group li:item 207 in-cost IndirectTaxesPaidThroughPLAOrCash in-cost_IndirectTaxesPaidThrough PLA Or FALSE xbr- debit duration xbr- TRUE Cash li:monetaryItemType li:item 208 in-cost SelectSectorForClassifyingManufac- in-cost_Select Sector For Classifying FALSE in-cost- duration xbr- TRUE Manufactured product , turedProductOrService ManufacturedProductOrService type:TypeOfSector li:item Service 209 in-cost IndustrySpecificExpenses10Member in- TRUE nonnum:domainItem duration xbr- TRUE cost_IndustrySpecificExpenses10Member Type li:item 210 in-cost IndustrySpecificExpenses1Member in- TRUE nonnum:domainItem duration xbr- TRUE cost_IndustrySpecificExpenses1Member Type li:item 211 in-cost IndustrySpecificExpenses2Member in- TRUE nonnum:domainItem duration xbr- TRUE cost_IndustrySpecificExpenses2Member Type li:item 212 in-cost IndustrySpecificExpenses3Member in- TRUE nonnum:domainItem duration xbr- TRUE cost_IndustrySpecificExpenses3Member Type li:item 213 in-cost IndustrySpecificExpenses4Member in- TRUE nonnum:domainItem duration xbr- TRUE cost_IndustrySpecificExpenses4Member Type li:item 214 in-cost IndustrySpecificExpenses5Member in- TRUE nonnum:domainItem duration xbr- TRUE cost_IndustrySpecificExpenses5Member Type li:item 215 in-cost IndustrySpecificExpenses6Member in- TRUE nonnum:domainItem duration xbr- TRUE cost_IndustrySpecificExpenses6Member Type li:item 216 in-cost IndustrySpecificExpenses7Member in- TRUE nonnum:domainItem duration xbr- TRUE cost_IndustrySpecificExpenses7Member Type li:item 217 in-cost IndustrySpecificExpenses8Member in- TRUE nonnum:domainItem duration xbr- TRUE cost_IndustrySpecificExpenses8Member Type li:item 218 in-cost IndustrySpecificExpenses9Member in- TRUE nonnum:domainItem duration xbr- TRUE cost_IndustrySpecificExpenses9Member Type li:item 219 in-cost InputsAndConversionCostOfProduct in- FALSE xbr- debit duration xbr- TRUE cost_InputsAndConversionCostOfProduct li:monetaryItemType li:item 220 in-cost InstalledCapacityOnStartOfReportingPeriod in- FALSE xbr- duration xbr- TRUE cost_InstalledCapacityOnStartOfReporting li:decimalItemType li:item Period 221 in-cost InterestPenaltyFinesPaidByCompany in- FALSE xbr- debit duration xbr- TRUE cost_InterestPenaltyFinesPaidByCompany li:monetaryItemType li:item 222 in-cost LevelOfRoundingUsedInCostStatements in- FALSE in-cost-type:Level Of duration xbr- TRUE Actual , Thousands , cost_LevelOfRoundingUsedInCostStateme Rounding li:item Lakhs , Millions , Crores nts , Billions 223 in-cost LongTermBorrowings in-cost_LongTermBorrowings FALSE xbr- credit instant xbr- TRUE li:monetaryItemType li:item 224 in-cost MaterialConsumed10Member in-cost_MaterialConsumed10Member TRUE nonnum:domainItem duration xbr- TRUE Type li:item 225 in-cost MaterialConsumed1Member in-cost_MaterialConsumed1Member TRUE nonnum:domainItem duration xbr- TRUE Type li:item 226 in-cost MaterialConsumed2Member in-cost_MaterialConsumed2Member TRUE nonnum:domainItem duration xbr- TRUE Type li:item 227 in-cost MaterialConsumed3Member in-cost_MaterialConsumed3Member TRUE nonnum:domainItem duration xbr- TRUE Type li:item 228 in-cost MaterialConsumed4Member in-cost_MaterialConsumed4Member TRUE nonnum:domainItem duration xbr- TRUE Type li:item 229 in-cost MaterialConsumed5Member in-cost_MaterialConsumed5Member TRUE nonnum:domainItem duration xbr- TRUE Type li:item 230 in-cost MaterialConsumed6Member in-cost_MaterialConsumed6Member TRUE nonnum:domainItem duration xbr- TRUE14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Element Name Element Id Abstract Data Type Balance Period Type Substitu- Nillable Collections Type tion Group Type li:item 231 in-cost MaterialConsumed7Member in-cost_MaterialConsumed7Member TRUE nonnum:domainItem duration xbr- TRUE Type li:item 232 in-cost MaterialConsumed8Member in-cost_MaterialConsumed8Member TRUE nonnum:domainItem duration xbr- TRUE Type li:item 233 in-cost MaterialConsumed9Member in-cost_MaterialConsumed9Member TRUE nonnum:domainItem duration xbr- TRUE Type li:item 234 in-cost MembershipNumberOfMemberSigningReport in- FALSE xbrli:integerItemType duration xbr- TRUE cost_MembershipNumberOfMemberSigni li:item ngReport 235 in-cost NameOfCompany in-cost_NameOfCompany FALSE xbrli:stringItemType duration xbr- TRUE li:item 236 in-cost NameOfCostAuditorOrCostAuditorsFirm in- FALSE xbrli:stringItemType duration xbr- TRUE cost_NameOfCostAuditorOrCostAuditors li:item Firm 237 in-cost NameOfExpensesNotConsideredInCostAc- in- FALSE xbrli:stringItemType duration xbr- TRUE counts cost_NameOfExpensesNotConsideredInCo li:item stAccounts 238 in-cost NameOfIncomesNotConsideredInCostAccounts in- FALSE xbrli:stringItemType duration xbr- TRUE cost_NameOfIncomesNotConsideredInCos li:item tAccounts 239 in-cost NameOfMemberSigningReport in-cost_NameOfMemberSigningReport FALSE xbrli:stringItemType duration xbr- TRUE li:item 240 in-cost NameOfProductOrService in-cost_NameOfProductOrService FALSE xbrli:stringItemType duration xbr- TRUE li:item 241 in-cost NameOfProductOrIndustry in-cost_NameOfProductOrIndustry FALSE xbrli:stringItemType duration xbr- TRUE li:item 242 in-cost NameOfRelatedParty in-cost_NameOfRelatedParty FALSE xbrli:stringItemType duration xbr- TRUE li:item 243 in-cost NameOfRelatedPartyAxis in-cost_NameOfRelatedPartyAxis TRUE xbrli:stringItemType duration xbrldt:di TRUE men- sionItem 244 in-cost NetSalesRealizationOfProduct in-cost_NetSalesRealizationOfProduct FALSE xbr- credit duration xbr- TRUE li:monetaryItemType li:item 245 in-cost NatureOfIssuingAuthorityInCountryOfIncorpo- in- FALSE xbrli:stringItemType duration xbr- TRUE rationOrResidence cost_NatureOfIssuingAuthorityInCountry li:item OfIncorporationOrResidence 246 in-cost NatureOfMaterialConsumed in-cost_NatureOfMaterialConsumed FALSE in-cost-type:Nature Of duration xbr- TRUE Indigenous purchased , Material Consumed li:item Imported , Self- manufactured or pro- duced 247 in-cost NatureOfRelatedPartyTransactionsAxis in- TRUE xbrli:stringItemType duration xbrldt:di TRUE cost_NatureOfRelatedPartyTransactionsAx men- is sionItem 248 in-cost NatureOfRelatedPartyTransactionsDomain in- TRUE nonnum:domainItem duration xbr- TRUE cost_NatureOfRelatedPartyTransactionsDo Type li:item main 249 in-cost NetCurrentAssets in-cost_NetCurrentAssets FALSE xbr- debit instant xbr- TRUE li:monetaryItemType li:item 250 in-cost NetRevenueFromOperationsOfCompany in- FALSE xbr- credit duration xbr- TRUE¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 15 # Prefix Element Name Element Id Abstract Data Type Balance Period Type Substitu- Nillable Collections Type tion Group cost_NetRevenueFromOperationsOfComp li:monetaryItemType li:item any 251 in-cost NetRevenueFromOperationsOfCompanyFor- in- FALSE xbr- credit duration xbr- TRUE ValueAddition cost_NetRevenueFromOperationsOfComp li:monetaryItemType li:item anyForValueAddition 252 in-cost Sales in-cost_Sales FALSE xbr- credit duration xbr- TRUE li:monetaryItemType li:item 253 in-cost NetWorth in-cost_NetWorth FALSE xbr- credit instant xbr- TRUE li:monetaryItemType li:item 254 in-cost NotesToAbridgedCostStatementOfManufac- in- FALSE nonnum:textBlock duration xbr- TRUE turedProductExplanatory cost_NotesToAbridgedCostStatementOfM ItemType li:item anufacturedProductExplanatory 255 in-cost NotesToDetailsOfIndustrySpecificOperatingEx- in-cost_NotesToDetailsOfIndustrySpecific FALSE nonnum:textBlock duration xbr- TRUE pensesExplanatory OperatingExpensesExplanatory ItemType li:item 256 in-cost NotesToDetailsOfMaterialsConsumedExplana- in-cost_NotesToDetailsOfMaterials Con- FALSE nonnum:text Block duration xbr- TRUE tory sumedExplanatory ItemType li:item 257 in-cost NotesToFinancialPositionAndRatioAnalysisEx- in-cost_NotesToFinancialPositionAnd FALSE nonnum:textBlock duration xbr- TRUE planatory Ratio AnalysisExplanatory ItemType li:item 258 in-cost NotesToProfitReconciliationExplanatory in- FALSE nonnum:textBlock duration xbr- TRUE cost_NotesToProfitReconciliationExplanat ItemType li:item ory 259 in-cost NotesToQuantitativeInformationForManufac- in- FALSE nonnum:textBlock duration xbr- TRUE turedProductExplanatory cost_NotesToQuantitativeInformationFor ItemType li:item ManufacturedProductExplanatory 260 in-cost NotesToRelatedPartyTransactionExplanatory in- FALSE nonnum:textBlock duration xbr- TRUE cost_NotesToRelatedPartyTransactionExpl ItemType li:item anatory 261 in-cost NotesToUtilitiesExplanatory in-cost_NotesToUtilitiesExplanatory FALSE nonnum:textBlock duration xbr- TRUE ItemType li:item 262 in-cost NotesToValueAdditionAndDistributionOfEarn- in-cost_NotesToValue Addition And FALSE nonnum:textBlock duration xbr- TRUE ingsExplanatory DistributionOfEarningsExplanatory ItemType li:item 263 in-cost NumberOfAuditCommitteeMeetingAttend- in- FALSE xbr- duration xbr- TRUE edByCostAuditorDuringYear cost_NumberOfAuditCommitteeMeeting li:nonNegativeInteger li:item AttendedByCostAuditorDuringYear ItemType 264 in-cost NumberOfCostAuditorsForReportingPeriod in- FALSE xbr- duration xbr- TRUE cost_NumberOfCostAuditorsForReporting li:nonNegativeInteger li:item Period ItemType 265 in-cost OtherCreditsUtilised in-cost_OtherCreditsUtilised FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 266 in-cost OtherDistributionOfEarnings in-cost_OtherDistributionOfEarnings FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 267 in-cost OtherFinancialRatiosOfCompanyAbstract in- TRUE xbrli:stringItemType duration xbr- TRUE cost_OtherFinancialRatiosOfCompanyAbs li:item tract 268 in-cost OtherIncomesOfCompany in-cost_OtherIncomesOfCompany FALSE xbr- credit duration xbr- TRUE li:monetaryItemType li:item 269 in-cost OtherQuantitativeAdjustments in-cost_OtherQuantitativeAdjustments FALSE xbr- duration xbr- TRUE li:decimalItemType li:item 270 in-cost OtherStateTaxesPayableByCompany in- FALSE xbr- credit duration xbr- TRUE cost_OtherStateTaxesPayableByCompany li:monetaryItemType li:item16 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Element Name Element Id Abstract Data Type Balance Period Type Substitu- Nillable Collections Type tion Group 271 in-cost PerUnitCostOfProductionOrOperation- in- FALSE xbr- duration xbr- TRUE sOfGoodsSold cost_PerUnitCostOfProductionOrOperatio li:decimalItemType li:item nsOfGoodsSold 272 in-cost PerUnitCostOfSalesOfProduct in-cost_PerUnitCostOfSalesOfProduct FALSE xbr- duration xbr- TRUE li:decimalItemType li:item 273 in-cost PerUnitMarginAsPerCostAccountsOfProduct in- FALSE xbr- duration xbr- TRUE cost_PerUnitMarginAsPerCostAccountsOf li:decimalItemType li:item Product 274 in-cost PerUnitNetSalesRealizationOfProduct in- FALSE xbr- duration xbr- TRUE cost_PerUnitNetSalesRealizationOfProduc li:decimalItemType li:item t 275 in-cost PermanentAccountNumberOfCostAuditorOr- in- FALSE in-cost- duration xbr- TRUE CostAuditorsFirm cost_PermanentAccountNumberOfCostAu type:Permanent li:item ditorOrCostAuditorsFirm AccountNumber 276 in-cost PermanentAccountNumberOfRelatedParty in- FALSE in-cost- duration xbr- TRUE cost_PermanentAccountNumberOfRelated type:Permanent Ac- li:item Party countNumber 277 in-cost PlaceOfSigningCostAuditReportAndAnnex- in- FALSE xbrli:stringItemType duration xbr- TRUE ureByCostAuditor cost_PlaceOfSigningCostAuditReportAnd li:item AnnexureByCost Auditor 278 in-cost CTACodeOfManufacturedProduct in-cost_CTACodeOfManufactured Product FALSE in-cost-type:Product duration xbr- TRUE Group Code li:item 279 in-cost QuantitativeInformationOfManufacturedProduc- in- TRUE xbrli:stringItemType duration xbr- TRUE tAbstract cost_QuantitativeInformationOfManufactu li:item redProductAbstract 280 in-cost AddressOfCostAuditorOrCostAuditorsFirm in- FALSE xbrli:stringItemType duration xbr- TRUE cost_AddressOfCostAuditorOrCostAudito li:item rsFirm 281 in-cost QuantitativeInformationOfServiceAbstract in- TRUE xbrli:stringItemType duration xbr- TRUE cost_QuantitativeInformationOfServiceAb li:item stract 282 in-cost ManufacturedProductOrServiceAbstract in- TRUE xbrli:stringItemType duration xbr- TRUE cost_ManufacturedProductOrServiceAbstr li:item act 283 in-cost ProductOrServiceCode in-cost_ProductOrServiceCode FALSE xbrli:stringItemType duration xbr- TRUE li:item 284 in-cost ProductionAsPerExciseOrGSTRecords in- FALSE xbr- duration xbr- TRUE cost_ProductionAsPerExciseOrGSTRecor li:decimalItemType li:item ds 285 in-cost ProfitBeforeTax in-cost_ProfitBeforeTax FALSE xbr- credit duration xbr- TRUE li:monetaryItemType li:item 286 in-cost ProfitBeforeTaxToCapitalEmployed in- FALSE num:percentItemType duration xbr- TRUE cost_ProfitBeforeTaxToCapitalEmployed li:item 287 in-cost ProfitBeforeTaxToNetRevenueFromOperation- in- FALSE num:percentItemType duration xbr- TRUE sOfCompany cost_ProfitBeforeTaxToNetRevenueFrom li:item OperationsOfCompany 288 in-cost ProfitBeforeTaxToNetWorth in-cost_ProfitBeforeTaxToNetWorth FALSE num:percentItemType duration xbr- TRUE li:item 289 in-cost ProfitBeforeTaxToValueAddedOfCompany in- FALSE num:percentItemType duration xbr- TRUE cost_ProfitBeforeTaxToValueAddedOfCo li:item¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 17 # Prefix Element Name Element Id Abstract Data Type Balance Period Type Substitu- Nillable Collections Type tion Group mpany 290 in-cost ProfitLossAsPerCostAccountsAbstract in-cost_ProfitLossAsPerCostAccounts TRUE xbrli:stringItemType duration xbr- TRUE Abstract li:item 291 in-cost ProfitLossAsPerFinancialAccounts in-cost_ProfitLossAsPerFinancial Ac- FALSE xbr- credit duration xbr- TRUE counts li:monetaryItemType li:item 292 in-cost ProfitReconciliationOfCom- in-cost_ProfitReconciliationOfCompanyAs TRUE xbrli:stringItemType duration xbr- TRUE panyAsWholeAbstract WholeAbstract li:item 293 in-cost ProfitabilityRatiosOfCompanyAbstract in- TRUE xbrli:stringItemType duration xbr- TRUE cost_ProfitabilityRatiosOfCompanyAbstra li:item ct 294 in-cost PurchaseOfProductMember in-cost_PurchaseOfProductMember TRUE nonnum:domainItem duration xbr- TRUE Type li:item 295 in-cost QuantitativeDetailsOfManufacturedProduc- in- TRUE xbrli:stringItemType duration xbr- TRUE tAbstract cost_QuantitativeDetailsOfManufacturedP li:item roductAbstract 296 in-cost QuantityOfMaterialConsumed in-cost_QuantityOfMaterialConsumed FALSE xbr- duration xbr- TRUE li:decimalItemType li:item 297 in-cost QuantityOfUtilitiesConsumed in-cost_QuantityOfUtilitiesConsumed FALSE xbr- duration xbr- TRUE li:decimalItemType li:item 298 in-cost UnitOfMeasurementForManufacturedProduct in- FALSE xbrli:stringItemType duration xbr- TRUE cost_UnitOfMeasurementForManufactured li:item Product 299 in-cost QuantityProducedOnLoanLicenseOrByThird- in- FALSE xbr- duration xbr- TRUE PartiesOnJobWork cost_QuantityProducedOnLoanLicenseOr li:decimalItemType li:item ByThirdPartiesOnJobWork 300 in-cost QuantityProducedUnderLeasingArrangements in-cost_QuantityProducedUnderLeasing FALSE xbr- duration xbr- TRUE Arrangements li:decimalItemType li:item 301 in-cost RateOfMaterialConsumed in-cost_RateOfMaterialConsumed FALSE xbr- duration xbr- TRUE li:decimalItemType li:item 302 in-cost RateOfUtilitiesConsumed in-cost_RateOfUtilitiesConsumed FALSE xbr- duration xbr- TRUE li:decimalItemType li:item 303 in-cost RawMaterialsStockToConsumptionOfCompa- in- FALSE xbrli:pureItemType duration xbr- TRUE nyInMonths cost_RawMaterialsStockToConsumptionO li:item fCompanyInMonths 304 in-cost ReconciliationOfIndirectTaxesAbstract in- TRUE xbrli:stringItemType duration xbr- TRUE cost_ReconciliationOfIndirectTaxesAbstra li:item ct 305 in-cost DisclosureRegardingAuditOfCostRecordsIn- in- FALSE nonnum:textBlock duration xbr- TRUE ConformityWithCostAuditingStandardsExplana- cost_DisclosureRegardingAuditOfCostRec ItemType li:item tory ordsInConformityWithCostAuditingStand- ardsExplanatory 306 in-cost RelatedPartyTransactionsAbstract in-cost_RelatedPartyTransactionsAbstract TRUE xbrli:stringItemType duration xbr- TRUE li:item 307 in-cost ReportingCurrencyOfEntity in-cost_ReportingCurrencyOfEntity FALSE xbrli:stringItemType duration xbr- TRUE li:item 308 in-cost ReservesAndSurplus in-cost_ReservesAndSurplus FALSE xbr- credit instant xbr- TRUE li:monetaryItemType li:item 309 in-cost SaleOfProductMember in-cost_SaleOfProductMember TRUE nonnum:domain Item duration xbr- TRUE Type li:item 310 in-cost QuantitySoldOfManufacturedAndTradedProduct in-cost_QuantitySoldOfManufactured And FALSE xbr- duration xbr- TRUE18 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Element Name Element Id Abstract Data Type Balance Period Type Substitu- Nillable Collections Type tion Group TradedProduct li:decimalItemType li:item 311 in-cost SelfManufacturedQuantity in-cost_Self Manufactured Quantity FALSE xbr- duration xbr- TRUE li:decimalItemType li:item 312 in-cost SelfOrCaptiveConsumptionIncludingSamples in- FALSE xbr- duration xbr- TRUE cost_SelfOrCaptiveConsumptionIncluding li:decimalItemType li:item Samples 313 in-cost ServicesReceivedMember in-cost_ServicesReceivedMember TRUE nonnum:domainItem duration xbr- TRUE Type li:item 314 in-cost ServicesRenderedMember in-cost_ServicesRenderedMember TRUE nonnum:domainItem duration xbr- TRUE Type li:item 315 in-cost ShareCapital in-cost_ShareCapital FALSE xbr- credit instant xbr- TRUE li:monetaryItemType li:item 316 in-cost StockAndOtherAdjustments in-cost_StockAndOtherAdjustments FALSE xbr- duration xbr- TRUE li:decimalItemType li:item 317 in-cost StockAndOtherAdjustmentsOfManufac- in- TRUE xbrli:stringItemType duration xbr- TRUE turedProductAbstract cost_StockAndOtherAdjustmentsOfManuf li:item acturedProductAbstract 318 in-cost StoresAndSparesStockToConsumptionOfCom- in- FALSE xbrli:pureItemType duration xbr- TRUE panyInMonths cost_StoresAndSparesStockToConsumptio li:item nOfCompanyInMonths 319 in-cost ToEmployeesAsSalariesWagesRetirementBene- in- FALSE xbr- debit duration xbr- TRUE fitsAndOthers cost_ToEmployeesAsSalariesWagesRetire li:monetaryItemType li:item mentBenefitsAndOthers 320 in-cost ToGovernmentAsTaxes in-cost_ToGovernmentAsTaxes FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 321 in-cost ToShareholdersAsDividend in-cost_ToShareholdersAsDividend FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 322 in-cost RevenueAsPerFinancialAccounts in-cost_RevenueAsPerFinancialAccounts FALSE xbr- credit duration xbr- TRUE li:monetaryItemType li:item 323 in-cost RevenueIncludingExceptionalExtraordinaryAn- in- FALSE xbr- credit duration xbr- TRUE dOtherComprehensiveIncome cost_RevenueIncludingExceptionalExtraor li:monetaryItemType li:item dinaryAndOtherComprehensiveIncome 324 in-cost ExtraordinaryExpenses in-cost_ExtraordinaryExpenses FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 325 in-cost TurnoverAsPerExciseOrServiceTaxOrG- in- FALSE xbr- credit duration xbr- TRUE STRecords cost_TurnoverAsPerExciseOrServiceTaxO li:monetaryItemType li:item rGSTRecords 326 in-cost TypedDefaultAbstract in-cost_TypedDefaultAbstract TRUE xbrli:stringItemType duration xbr- TRUE li:item 327 in-cost TypedDefaultAxis in-cost_TypedDefaultAxis TRUE xbrli:stringItemType duration xbrldt:di TRUE men- sionItem 328 in-cost TypedDefaultDomain in-cost_TypedDefaultDomain TRUE nonnum:domainItem duration xbr- TRUE Type li:item 329 in-cost TypedDefaultTable in-cost_TypedDefaultTable TRUE xbrli:stringItemType duration xbrldt:hy TRUE per- cubeItem 330 in-cost TypesOfIndirectTaxesOfCompanyAxis in-cost_TypesOfIndirectTaxesOfCompany TRUE xbrli:stringItemType duration xbrldt:di TRUE Axis men- sionItem¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 19 # Prefix Element Name Element Id Abstract Data Type Balance Period Type Substitu- Nillable Collections Type tion Group 331 in-cost TypesOfIndirectTaxesOfCompanyDomain in-cost_TypesOfIndirectTaxesOfCompany TRUE nonnum:domainItem duration xbr- TRUE Domain Type li:item 332 in-cost TypesOfIndirectTaxesOfCompanyTable in-cost_TypesOfIndirectTaxesOfCompany TRUE xbrli:stringItemType duration xbrldt:hy TRUE Table per- cubeItem 333 in-cost TypesOfIndirectTaxesOfCompanyTable1NotAll in-cost_TypesOfIndirectTaxesOfCompany TRUE xbrli:stringItemType duration xbrldt:hy TRUE Table1NotAll per- cubeItem 334 in-cost TypesOfIndirectTaxesOfCompanyTable2NotAll in-cost_TypesOfIndirectTaxesOfCompany TRUE xbrli:stringItemType duration xbrldt:hy TRUE Table2NotAll per- cubeItem 335 in-cost TypesOfIndirectTaxesOfCompanyTable3NotAll in-cost_TypesOfIndirectTaxesOfCompany TRUE xbrli:stringItemType duration xbrldt:hy TRUE Table3NotAll per- cubeItem 336 in-cost TypesOfIndirectTaxesOfCompanyTable4NotAll in-cost_TypesOfIndirectTaxesOfCompany TRUE xbrli:stringItemType duration xbrldt:hy TRUE Table4NotAll per- cubeItem 337 in-cost TypesOfIndirectTaxesOfCompanyTableNotAll in-cost_TypesOfIndirectTaxesOfCompany TRUE xbrli:stringItemType duration xbrldt:hy TRUE TableNotAll per- cubeItem 338 in-cost UnitOfMaterialConsumed in-cost_UnitOfMaterialConsumed FALSE xbrli:stringItemType duration xbr- TRUE li:item 339 in-cost UnitOfUtilitiesConsumed in-cost_UnitOfUtilitiesConsumed FALSE xbrli:stringItemType duration xbr- TRUE li:item 340 in-cost Utility10Member in-cost_Utility10Member TRUE nonnum:domainItemT duration xbr- TRUE ype li:item 341 in-cost Utility1Member in-cost_Utility1Member TRUE nonnum:domainItemT duration xbr- TRUE ype li:item 342 in-cost Utility2Member in-cost_Utility2Member TRUE nonnum:domainItemT duration xbr- TRUE ype li:item 343 in-cost Utility3Member in-cost_Utility3Member TRUE nonnum:domainItem duration xbr- TRUE Type li:item 344 in-cost Utility4Member in-cost_Utility4Member TRUE nonnum:domainItem duration xbr- TRUE Type li:item 345 in-cost Utility5Member in-cost_Utility5Member TRUE nonnum:domainItem duration xbr- TRUE Type li:item 346 in-cost Utility6Member in-cost_Utility6Member TRUE nonnum:domainItem duration xbr- TRUE Type li:item 347 in-cost Utility7Member in-cost_Utility7Member TRUE nonnum:domainItem duration xbr- TRUE Type li:item 348 in-cost Utility8Member in-cost_Utility8Member TRUE nonnum:domainItem duration xbr- TRUE Type li:item 349 in-cost Utility9Member in-cost_Utility9Member TRUE nonnum:domainItem duration xbr- TRUE Type li:item 350 in-cost ValueAddedOfCompany in-cost_ValueAddedOfCompany FALSE xbr- credit duration xbr- TRUE li:monetaryItemType li:item 351 in-cost ValueAddedToNetRevenueFromOperation- in-cost_ValueAddedToNetRevenueFrom FALSE num:percentItemType duration xbr- TRUE sOfCompany OperationsOfCompany li:item 352 in-cost ValueAdditionAndDistributionOfEarningsCom- in-cost_ValueAdditionAndDistributionOf TRUE xbrli:stringItemType duration xbr- TRUE panyAsWholeAbstract EarningsCompanyAsWholeAbstract li:item20 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Element Name Element Id Abstract Data Type Balance Period Type Substitu- Nillable Collections Type tion Group 353 in-cost WhetherCompanyHasRelatedPartyTransac- in-cost_WhetherCompanyHasRelated FALSE xbr- duration xbr- TRUE tionsForSaleOrPurchaseOfGoodsOrServices Party Transactions For Sale Or Purchase li:booleanItemType li:item OfGoodsOrServices 354 in-cost WhetherCostAuditorIsLeadAuditor in- FALSE xbr- duration xbr- TRUE cost_WhetherCostAuditorIsLeadAuditor li:booleanItemType li:item 355 in-cost WhetherCostAuditorsReportHasBeenQuali- in- FALSE xbr- duration xbr- TRUE fiedOrHasAnyReservationsOrContainsAd- cost_WhetherCostAuditorsReportHasBeen li:booleanItemType li:item verseRemarks QualifiedOrHasAnyReservationsOrCon- tainsAdverseRemarks 356 in-cost WhetherPreviousYearFiguresAreReported in- FALSE xbr- duration xbr- TRUE cost_WhetherPreviousYearFiguresAreRep li:booleanItemType li:item orted 357 in-cost ExceptionalAndExtraOrdinaryIncome in- FALSE xbr- credit duration xbr- TRUE cost_ExceptionalAndExtraOrdinaryIncome li:monetaryItemType li:item 358 in-cost WorkingCapitalRatiosOfCompanyAbstract in- TRUE xbrli:stringItemType duration xbr- TRUE cost_WorkingCapitalRatiosOfCompanyAb li:item stract 359 in-cost NameOfService in-cost_NameOfService FALSE xbrli:stringItemType duration xbr- TRUE li:item 360 in-cost ServiceCode in-cost_ServiceCode FALSE in-cost- duration xbr- TRUE type:ServiceCode li:item 361 in-cost ActualServiceProvidedAbstract in-cost_ActualServiceProvidedAbstract TRUE xbrli:stringItemType duration xbr- TRUE li:item 362 in-cost OwnServices in-cost_OwnServices FALSE xbr- duration xbr- TRUE li:decimalItemType li:item 363 in-cost ServicesUnderContractualArrangement in- FALSE xbr- duration xbr- TRUE cost_ServicesUnderContractualArrangeme li:decimalItemType li:item nt 364 in-cost OutsourcedServices in-cost_OutsourcedServices FALSE xbr- duration xbr- TRUE li:decimalItemType li:item 365 in-cost ActualServiceProvided in-cost_ActualServiceProvided FALSE xbr- duration xbr- TRUE li:decimalItemType li:item 366 in-cost NotesToManufacturedProductAndServiceProfit- in-cost_NotesToManufacturedProductAnd FALSE nonnum:textBlock duration xbr- TRUE abilityStatementExplanatory ServiceProfitabilityStatementExplanatory ItemType li:item 367 in-cost ServicesProvidedAsPerServiceTaxOrG- in- FALSE xbr- duration xbr- TRUE STRecords cost_ServicesProvidedAsPerServiceTaxOr li:decimalItemType li:item GSTRecords 368 in-cost ActualServiceRenderedAbstract in-cost_ActualServiceRenderedAbstract TRUE xbrli:stringItemType duration xbr- TRUE li:item 369 in-cost DomesticServiceRendered in-cost_DomesticServiceRendered FALSE xbr- duration xbr- TRUE li:decimalItemType li:item 370 in-cost ExportServiceRendered in-cost_ExportServiceRendered FALSE xbr- duration xbr- TRUE li:decimalItemType li:item 371 in-cost ActualServiceRendered in-cost_ActualServiceRendered FALSE xbr- duration xbr- TRUE li:decimalItemType li:item 372 in-cost NameOfManufacturedProduct in-cost_NameOfManufacturedProduct FALSE xbrli:stringItemType duration xbr- TRUE li:item 373 in-cost ProductAndServiceProfitabilityStatementOf- in- TRUE xbrli:stringItemType duration xbr- TRUE ManufacturedProductOrServiceAbstract cost_ProductAndServiceProfitabilityState li:item mentOfManufacturedProductOrService-¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 21 # Prefix Element Name Element Id Abstract Data Type Balance Period Type Substitu- Nillable Collections Type tion Group Abstract 374 in-cost DetailsOfManufacturedProductAndSer- in- TRUE xbrli:stringItemType duration xbr- TRUE viceProfitabilityStatementAbstract cost_DetailsOfManufacturedProductAnd li:item ServiceProfitabilityStatementAbstract 375 in-cost CostPerUnitOfServiceAvailable in-cost_CostPerUnitOfServiceAvailable FALSE xbr- duration xbr- TRUE li:decimalItemType li:item 376 in-cost CostPerUnitOfSalesBeforeInterest in-cost_CostPerUnitOfSalesBeforeInterest FALSE xbr- duration xbr- TRUE li:decimalItemType li:item 377 in-cost SRNNumberOfFormCRA2 in-cost_SRNNumberOfFormCRA2 FALSE xbrli:stringItemType duration xbr- TRUE li:item 378 in-cost DisclosureRelatingToMaintenanceOfCos- in- FALSE nonnum:text Block duration xbr- TRUE tRecordsAsPer- cost_DisclosureRelatingToMaintenanceOf ItemType li:item Rule5OfTheCompaniesCostRecordsAndAuditR CostRecordsAsPer- ules2014Explanatory Rule5OfTheCompaniesCostRecordsAnd AuditRules 2014Explanatory 379 in-cost DisclosureRegardingAvailabilityOfInformatio- in-cost_DisclosureRegardingAvailability FALSE nonnum:textBlock duration xbr- TRUE nAsPerCompaniesAct2013Explanatory Of Information As Per Companies ItemType li:item Act2013Explanatory 380 in-cost DetailsOfManufacturedProductOrService- in- TRUE xbrli:stringItemType duration xbr- TRUE Abstract cost_DetailsOfManufacturedProductOrSer li:item viceAbstract 381 in-cost ManufacturedProductOrServiceTable in- TRUE xbrli:stringItemType duration xbrldt:hy TRUE cost_ManufacturedProductOrServiceTable per- cubeItem 382 in-cost IdentificationOfManufacturedProduc- in- TRUE xbrli:stringItemType duration xbrldt:di TRUE tOrServiceAxis cost_IdentificationOfManufacturedProduct men- OrServiceAxis sionItem 383 in-cost GeneralInformationOfManufacturedProduc- in- TRUE xbrli:stringItemType duration xbr- TRUE tOrServiceAbstract cost_GeneralInformationOfManufacturedP li:item roductOrServiceAbstract 384 in-cost NameOfManufacturedProductOrService in- FALSE xbrli:stringItemType duration xbr- TRUE cost_NameOfManufacturedProductOrServ li:item ice 385 in-cost UnitOfMeasurementForManufacturedProduc- in- FALSE xbrli:stringItemType duration xbr- TRUE tOrService cost_UnitOfMeasurementForManufactured li:item ProductOrService 386 in-cost WhetherManufacturedProductOrServiceCover- in-cost_WhetherManufacturedProduct Or FALSE xbr- duration xbr- TRUE edUnderCostAudit ServiceCoveredUnderCost Audit li:booleanItemType li:item 387 in-cost NetOperationalRevenueOfManufacturedProduc- in-cost_NetOperationalRevenueOf Manu- FALSE xbr- credit duration xbr- TRUE tOrService facturedProductOrService li:monetaryItemType li:item 388 in-cost NotesToManufacturedProductOrServiceExplan- in- FALSE nonnum:textBlock duration xbr- TRUE atory cost_NotesToManufacturedProductOrServ ItemType li:item iceExplanatory 389 in-cost UnitOfMeasurementForService in-cost_UnitOfMeasurementForService FALSE xbrli:stringItemType duration xbr- TRUE li:item 390 in-cost AvailableCapacityOfServiceAbstract in- TRUE xbrli:stringItemType duration xbr- TRUE cost_AvailableCapacityOfServiceAbstract li:item 391 in-cost AvailableCapacityOfService in-cost_AvailableCapacityOfService FALSE xbr- duration xbr- TRUE li:decimalItemType li:item 392 in-cost NotesToQuantitativeInformationForServiceEx- in- FALSE nonnum:textBlock duration xbr- TRUE22 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Element Name Element Id Abstract Data Type Balance Period Type Substitu- Nillable Collections Type tion Group planatory cost_NotesToQuantitativeInformationForS ItemType li:item erviceExplanatory 393 in-cost QuantitativeDetailsOfServiceAbstract in- TRUE xbrli:stringItemType duration xbr- TRUE cost_QuantitativeDetailsOfServiceAbstract li:item 394 in-cost CaptiveConsumption in-cost_CaptiveConsumption FALSE xbr- duration xbr- TRUE li:decimalItemType li:item 395 in-cost OtherAdjustments in-cost_OtherAdjustments FALSE xbr- duration xbr- TRUE li:monetaryItemType li:item 396 in-cost CostDetailsOfServiceAbstract in-cost_CostDetailsOfServiceAbstract TRUE xbrli:stringItemType duration xbr- TRUE li:item 397 in-cost CostOfOtherOverheads in-cost_CostOfOtherOverheads FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 398 in-cost CostOfServiceProvided in-cost_CostOfServiceProvided FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 399 in-cost CostOfServicesSold in-cost_CostOfServicesSold FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 400 in-cost CostOfServiceAvailable in-cost_CostOfServiceAvailable FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 401 in-cost CostOfServiceBeforeInterest in-cost_CostOfServiceBeforeInterest FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 402 in-cost CostOfSalesOfService in-cost_CostOfSalesOfService FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 403 in-cost CostPerUnitDetailsOfServiceAbstract in- TRUE xbrli:stringItemType duration xbr- TRUE cost_CostPerUnitDetailsOfServiceAbstract li:item 404 in-cost CostPerUnitOfOtherOverheads in-cost_CostPerUnitOfOtherOverheads FALSE xbr- duration xbr- TRUE li:decimalItemType li:item 405 in-cost CostPerUnitOfServiceProvided in-cost_CostPerUnitOfServiceProvided FALSE xbr- duration xbr- TRUE li:decimalItemType li:item 406 in-cost CostPerUnitOfOtherAdjustments in-cost_CostPerUnitOfOtherAdjustments FALSE xbr- duration xbr- TRUE li:decimalItemType li:item 407 in-cost PerUnitCostOfServicesSold in-cost_PerUnitCostOfServicesSold FALSE xbr- duration xbr- TRUE li:decimalItemType li:item 408 in-cost PerUnitCostOfServicesSoldBeforeInterest in-cost_PerUnitCostOfServicesSoldBefore FALSE xbr- duration xbr- TRUE Interest li:decimalItemType li:item 409 in-cost PerUnitCostOfServicesSoldOfService in- FALSE xbr- duration xbr- TRUE cost_PerUnitCostOfServicesSoldOfService li:decimalItemType li:item 410 in-cost PerUnitNetSalesRealizationOfService in- FALSE xbr- duration xbr- TRUE cost_PerUnitNetSalesRealizationOfService li:decimalItemType li:item 411 in-cost PerUnitMarginAsPerCostAccountsOfService in-cost_PerUnitMarginAsPerCostAccounts FALSE xbr- duration xbr- TRUE OfService li:decimalItemType li:item 412 in-cost NotesToAbridgedCostStatementOfServiceEx- in-cost_NotesToAbridgedCostStatement FALSE nonnum:textBlock duration xbr- TRUE planatory Of ServiceExplanatory ItemType li:item 413 in-cost DetailsOfUtilitiesForServiceTable in-cost_DetailsOfUtilitiesForServiceTable TRUE xbrli:stringItemType duration xbrldt:hy TRUE per- cubeItem 414 in-cost DetailsOfUtilitiesForServiceAxis in-cost_DetailsOfUtilitiesForServiceAxis TRUE xbrli:stringItemType duration xbrldt:di TRUE men- sionItem 415 in-cost DetailsOfUtilitiesForServiceDomain in- TRUE nonnum:domainItem duration xbr- TRUE cost_DetailsOfUtilitiesForServiceDomain Type li:item¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 23 # Prefix Element Name Element Id Abstract Data Type Balance Period Type Substitu- Nillable Collections Type tion Group 416 in-cost DetailsOfUtilitiesForServiceAbstract in- TRUE xbrli:stringItemType duration xbr- TRUE cost_DetailsOfUtilitiesForServiceAbstract li:item 417 in-cost NetSalesRealizationOfService in-cost_NetSalesRealizationOfService FALSE xbr- credit duration xbr- TRUE li:monetaryItemType li:item 418 in-cost ProfitLossForAuditedProductOrServices in- FALSE xbr- credit duration xbr- TRUE cost_ProfitLossForAuditedProductOrServi li:monetaryItemType li:item ces 419 in-cost ProfitLossForUnauditedProductOrServices in-cost_ProfitLossForUnauditedProduct Or FALSE xbr- credit duration xbr- TRUE Services li:monetaryItemType li:item 420 in-cost GrossFixedAssets in-cost_GrossFixedAssets FALSE xbr- debit instant xbr- TRUE li:monetaryItemType li:item 421 in-cost NetFixedAssets in-cost_NetFixedAssets FALSE xbr- debit instant xbr- TRUE li:monetaryItemType li:item 422 in-cost CostPerUnitOfTotalInputsAndConversion- in-cost_CostPer Unit Of Total Inputs And FALSE xbr- duration xbr- TRUE CostForService ConversionCost For Service li:decimalItemType li:item 423 in-cost InputsAndConversionCostForService in-cost_InputsAndConversion Cost For FALSE xbr- debit duration xbr- TRUE Service li:monetaryItemType li:item 424 in-cost AmountOfMarginOfServiceAsPerCostAccounts in-cost_AmountOfMarginOfServiceAsPer FALSE xbr- duration xbr- TRUE CostAccounts li:monetaryItemType li:item 425 in-cost OtherOperatingIncomesOfCompany in- FALSE xbr- credit duration xbr- TRUE cost_OtherOperatingIncomesOfCompany li:monetaryItemType li:item 426 in-cost OperatingIncomesOfCompany in-cost_OperatingIncomesOfCompany FALSE xbr- credit duration xbr- TRUE li:monetaryItemType li:item 427 in-cost WhetherIndianAccountingStandardsAreAppli- in- FALSE xbr- duration xbr- TRUE cableToTheCompany cost_WhetherIndianAccountingStandards li:booleanItemType li:item AreApplicableToTheCompany 428 in-cost NumberOfAuditCommitteeMeetingsForWhich- in- FALSE xbr- duration xbr- TRUE CostAuditorWasInvited cost_NumberOfAuditCommitteeMeetings li:nonNegativeInteger li:item ForWhichCostAuditorWasInvited ItemType 429 in-cost OtherComprehensiveIncome in-cost_OtherComprehensiveIncome FALSE xbr- credit duration xbr- TRUE li:monetaryItemType li:item 430 in-cost OtherAdjustmentsAbstract in-cost_OtherAdjustmentsAbstract TRUE xbrli:stringItemType duration xbr- TRUE li:item 431 in-cost OtherAdjustmentsTowardsManufacturedProduc- in-cost_OtherAdjustmentsTowards Manu- FALSE xbr- duration xbr- TRUE tOrService facturedProduct Or Service li:decimalItemType li:item 432 in-cost AvailableServicesForSale in-cost_AvailableServicesFor Sale FALSE xbr- duration xbr- TRUE li:decimalItemType li:item 433 in-cost ExciseDutyVATCSTCessAndOtherStateT- in- TRUE nonnum:domainItem duration xbr- TRUE axesMember cost_ExciseDutyVATCSTCessAndOtherS Type li:item tateTaxesMember 434 in-cost CentralGoodsAndServiceTaxMember in- TRUE nonnum:domainItem duration xbr- TRUE cost_CentralGoodsAndServiceTaxMember Type li:item 435 in-cost StateOrUnionTerritoryGoodsAndSer- in-cost_StateOrUnionTerritoryGoodsAnd TRUE nonnum:domainItem duration xbr- TRUE viceTaxMember ServiceTaxMember Type li:item 436 in-cost IntegratedGoodsAndServiceTaxMember in-cost_IntegratedGoodsAndServiceTax TRUE nonnum:domainItem duration xbr- TRUE Member Type li:item 437 in-cost GoodsAndServiceTaxesPayableOfCompanyAb- in-cost_GoodsAndServiceTaxesPayable TRUE xbrli:string ItemType duration xbr- TRUE stract Of CompanyAbstract li:item 438 in-cost InputTaxCreditUtilisedAbstract in-cost_InputTaxCreditUtilisedAbstract TRUE xbrli:stringItemType duration xbr- TRUE li:item24 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Element Name Element Id Abstract Data Type Balance Period Type Substitu- Nillable Collections Type tion Group 439 in-cost TaxesPayableOnOutwardTaxableSuppliesO- in- FALSE xbr- credit duration xbr- TRUE therThanZeroRatedNilRatedAndExempted cost_TaxesPayableOnOutwardTaxableSup li:monetaryItemType li:item pliesOtherThanZeroRatedNilRatedAnd Exempted 440 in-cost TaxesPayableOnZeroRatedOutwardTaxa- in- FALSE xbr- credit duration xbr- TRUE bleSupplies cost_TaxesPayableOnZeroRatedOutward li:monetaryItemType li:item TaxableSupplies 441 in-cost TaxesPayableOnInwardSuppliesLiableToRever- in-cost_TaxesPayableOnInwardSupplies FALSE xbr- credit duration xbr- TRUE seCharge LiableToReverseCharge li:monetaryItemType li:item 442 in-cost TaxesPayableOnNilRatedAndExemptedOut- in- FALSE xbr- credit duration xbr- TRUE wardSupplies cost_TaxesPayableOnNilRatedAndExempt li:monetaryItemType li:item edOutwardSupplies 443 in-cost TaxesPayableOnNonGSTOutwardSupplies in-cost_TaxesPayableOnNonGST Outward FALSE xbr- credit duration xbr- TRUE Supplies li:monetaryItemType li:item 444 in-cost GoodsAndServiceTaxesPayable in-cost_GoodsAndServiceTaxesPayable FALSE xbr- credit duration xbr- TRUE li:monetaryItemType li:item 445 in-cost ValueAddedTaxCentralSalesTaxAndCessPaya- in- FALSE xbr- credit duration xbr- TRUE bleByCompany cost_ValueAddedTaxCentralSalesTaxAnd li:monetaryItemType li:item CessPayableByCompany 446 in-cost InputTaxCreditUtilisedForCGSTOrCENVAT in- FALSE xbr- debit duration xbr- TRUE cost_InputTaxCreditUtilisedForCGSTOrC li:monetaryItemType li:item ENVAT 447 in-cost InputTaxCreditUtilisedForSGSTOrUT- in- FALSE xbr- debit duration xbr- TRUE GSTOrVAT cost_InputTaxCreditUtilisedForSGSTOrU li:monetaryItemType li:item TGSTOrVAT 448 in-cost InputTaxCreditUtilisedForIGST in-cost_InputTaxCreditUtilisedForIGST FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 449 in-cost InputTaxCreditUtilisedForCess in-cost_InputTaxCreditUtilisedForCess FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 450 in-cost TransitionalCredit in-cost_TransitionalCredit FALSE xbr- debit duration xbr- TRUE li:monetaryItemType li:item 451 in-cost DifferenceBetweenDutiesTaxesPaidAndPayable in- FALSE xbr- duration xbr- TRUE cost_DifferenceBetweenDutiesTaxesPaidA li:monetaryItemType li:item ndPayable 452 in-cost NotesToReconciliationOfGSTExplanatory in- FALSE nonnum:textBlock duration xbr- TRUE cost_NotesToReconciliationOfGSTExplan ItemType li:item atory # Prefix Element Name standard label totalLabel terseLabel documentation 1 in-cost AbridgedCostStatementOfManufacturedProductAbstract Abridged cost statement of manufactured product [abstract] 2 in-cost AbridgedCostStatementOfServiceAbstract Abridged cost statement of service [abstract] 3 in-cost SubheadingOfCTACode Subheading of CTA code 4 in-cost SubheadingOfServiceCode Subheading of service code 5 in-cost ActualProductionOfManufacturedProductAbstract Actual production of manufactured product [abstract] 6 in-cost ActualProductionQuantity Actual production quantity Total actual produc- tion quantity 7 in-cost ActualSalesOfManufacturedProductAbstract Actual sales of manufactured product [abstract] 8 in-cost AddressOfCorporateOfficeOfCompany Address of corporate office of company¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 25 # Prefix Element Name standard label totalLabel terseLabel documentation 9 in-cost AddressOfRegisteredOfficeOrOfPrincipalPlaceOfBusi- Address of registered office or of principal place of busi- nessInIndiaOfCompany ness in India of company 10 in-cost AdjustmentsInWorkInProgressAndFin- Adjustments in work-in-progress and finished stocks of Adjustments in stocks of ishedStocksOfCompany company company 11 in-cost AggregateAmountOfTransaction Aggregate amount of transaction 12 in-cost DurationInMonthsOfPreviousFinancialYear Duration in months of previous financial year 13 in-cost DurationInMonthsOfReportingPeriod Duration in months of reporting period 14 in-cost AggregateQuantityOfRelatedPartyTransaction Aggregate quantity of related party transaction 15 in-cost AmountOfExpensesnotConsideredInCostAccounts Amount of expenses not considered in cost accounts 16 in-cost AmountOfIncomesNotConsideredInCostAccounts Amount of incomes not considered in cost accounts 17 in-cost AmountOfMarginOfProductAsPerCostAccounts Amount of margin of product as per cost accounts 18 in-cost Margin Margin Total margin 19 in-cost AssessableValueMember Assessable value [member] Taxable Value or Assess- Assessable value (AV) is the ''value'' on able value [member] which duty is payable as a percentage 20 in-cost AvailableCapacityOfManufacturedProduct Available capacity of manufactured product Total available capaci- ty of manufactured product 21 in-cost AvailableCapacityOfManufacturedProductAbstract Available capacity of manufactured product [abstract] 22 in-cost AvailableQuantityForSaleOfProduct Available quantity for sale of product Total available quanti- ty for sale of product 23 in-cost AverageNormalPriceOfRelatedPartyTransaction Average normal price of related party transaction 24 in-cost AverageTransferPriceOfRelatedPartyTransaction Average transfer price of related party transaction 25 in-cost BasisAdoptedToDetermineNormalPriceOfRelatedParty- Basis adopted to determine normal price of related party Transaction transaction 26 in-cost CINOfRelatedParty CIN of related party 27 in-cost CapacityAvailableThroughLeasingArrangements Capacity available through leasing arrangements 28 in-cost CapacityAvailableThroughLoanLicenseOrThirdParties Capacity available through loan license or third parties 29 in-cost CapacityEnhancedDuringReportingPeriod Capacity enhanced during reporting period 30 in-cost CapitalEmployed Capital employed Capital Employed means average of net fixed assets (excluding effect of revalu- ation of fixed assets) plus Non-current investments and net current assets existing at the beginning and close of the financial year. 31 in-cost CategoryOfCostAuditor Category of cost auditor 32 in-cost CessAndOthersMember Cess and others [member] Cess is used to describe a tax on a tax 33 in-cost ChangeInStockOfFinishedGoods Change in stock of finished goods 34 in-cost ConsolidatedObservationsOrSuggestionsOfAllCostAudi- Consolidated observations or suggestions of all cost audi- torsExplanatory tors [text block] 35 in-cost ConsolidatedQualificationsReservationsOrAdverseRe- Consolidated qualifications, reservations or adverse remarks marksOfAllCostAuditorsExplanatory of all cost auditors [text block] 36 in-cost CorporateIdentityNumberOrForeignCompanyRegistra- Corporate identity number or foreign company registration tionNumber number 37 in-cost CostAccountingPolicyAbstract Cost accounting policy [abstract] Description of cost accounting policy adopted by the company keeping in view the requirements of the Compa- nies (Cost Records and Audit) Rules 2014 in conformity with CRA-1 of the said rules. 38 in-cost CostAccountingPolicyExplanatory Cost accounting policy [text block] Briefly describe the cost accounting policy adopted by the company keeping in view the requirements of the Com-26 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Element Name standard label totalLabel terseLabel documentation panies (Cost Records and Audit) Rules 2014 in conformity with CRA-1 of the said rules, cost accounting standards and its adequacy or otherwise to deter- mine correctly the cost of produc- tion/operation, cost of sales, sales reali- zation and margin of the product or service under reference separately for each product or service 39 in-cost CostAuditorsObservationsOrSuggestionsExplanatory Cost auditors observations or suggestions [text block] 40 in-cost CostDetailsOfManufacturedProductAbstract Cost details of manufactured product [abstract] 41 in-cost CostOfAdministrativeOverheads Cost of administrative overheads Cost of all activities relating to general management and administration of an organisation 42 in-cost CostOfBoughtOutInputsOfCompany Cost of bought out inputs of company Total cost of bought out inputs of company 43 in-cost CostOfBoughtOutInputsOfCompanyAbstract Cost of bought out inputs of company [abstract] 44 in-cost CostOfDepreciationOrAmortization Cost of depreciation or amortization 45 in-cost CostOfDirectEmployees Cost of direct employees The cost of employees which can be attributed to a cost object in an eco- nomically feasible way 46 in-cost CostOfDirectExpenses Cost of direct expenses Expenses relating to manufacture of a product or rendering a service, which can be identified or linked with the cost object other than direct material cost and direct employee cost 47 in-cost CostOfSalesBeforeInterest Cost of sales before interest Cost of sales before fi- nance charges 48 in-cost CostOfFinishedGoodsPurchased Cost of finished goods purchased 49 in-cost CostOfIncreaseDecreaseInFinishedGoods Cost of increase or decrease in finished goods 50 in-cost CostOfIncreaseDecreaseInWorkInProgress Cost of increase or decrease in work-in-progress 51 in-cost CostOfInterestAndFinancingCharges Cost of interest and financing charges Cost of finance charges Costs incurred by an enterprise in con- nection with the borrowing of funds.This will include interest and commitment charges on bank borrow- ings, other short term and long term borrowings, amortisation of discounts or premium related to borrowings, amortisation of ancillary cost incurred in connection with the arrangements of borrowings, finance charges in respect of finance leases, other similar ar- rangements and exchange differences arising from foreign currency borrow- ings to the extent they are regarded as an adjustment to the interest costs.The terms finance costs and borrowing costs are used interchangeably 52 in-cost CostOfIndustrySpecificOperatingExpenses Cost of industry specific operating expenses 53 in-cost CostOfMaterialsConsumed Cost of materials consumed The cost of material used for the pur- pose of production of a product or rendering a service.¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 27 # Prefix Element Name standard label totalLabel terseLabel documentation 54 in-cost CostOfMaterialsConsumedOfCompany Cost of materials consumed of company Material consumed=raw materi- als+process materials+chemicals 55 in-cost CostOfOtherAdjustments Cost of other adjustments 56 in-cost CostOfOtherBoughtOutInputsOfCompany Cost of other bought out inputs of company 57 in-cost CostOfOtherProductionOverheads Cost of other production overheads 58 in-cost CostOfPrimaryPacking Cost of primary packing Packing material which is essential to hold the product and bring it to a condi- tion in which it can be used by or sold to a customer 59 in-cost CostOfProcessMaterialsOrChemicalsConsumed Cost of process materials or chemicals consumed 60 in-cost CostOfProcessMaterialsOrChemicalsOfCompany Cost of process materials or chemicals of company 61 in-cost CostOfProductionAndPurchases Cost of production and purchases Total cost of produc- tion and purchases 62 in-cost CostOfProductionOrOperations Cost of production or operations 63 in-cost CostOfProductionOrOperationsOfGoodsSold Cost of production or operations of goods sold 64 in-cost CostOfQualityControl Cost of quality control 65 in-cost CostOfRepairsAndMaintenance Cost of repairs and maintenance Repair and maintenance cost is the cost of all activities which have the objec- tive of maintaining or restoring an asset in or to a state in which it can perform its required function at intended capaci- ty and efficiency 66 in-cost CostOfResearchAndDevelopment Cost of research and development Research and development cost is the cost for undertaking research to im- prove quality of a present product or improve process of manufacture, de- velop a new product, market research etc. and commercialization thereof 67 in-cost CostOfSalesOfProduct Cost of sales of product Cost of sales 68 in-cost CostOfSales Cost of sales Total cost of sales 69 in-cost CostOfOutsourcedOrContractualServices Cost of outsourced or contractual services 70 in-cost CostOfSecondaryPacking Cost of secondary packing Packing material that enables to store, transport, inform the customer, promote and otherwise make the product mar- ketable 71 in-cost CostOfSelfOrCaptiveConsumption Cost of self or captive consumption Cost of self or captive Captive consumption means the con- consumption including sumption of goods manufactured by samples one division or unit and consumed by another division or unit of the same organization or related undertaking for manufacturing another product(s) 72 in-cost CostOfSellingAndDistributionOverheads Cost of selling and distribution overheads Selling overheads, also known as sell- ing costs, are the expenses related to sale of products and include all indirect expenses in sales management for the organization. Distribution overheads, also known as distribution cost, are the costs incurred in handling a product or service from the time it is ready for despatch until it reaches the ultimate consumer including the units receiving the product or service in an inter-unit28 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Element Name standard label totalLabel terseLabel documentation transfer. 73 in-cost CostOfStoresAndSparesConsumed Cost of stores and spares consumed 74 in-cost CostOfStoresAndSparesConsumedOfCompany Cost of stores and spares consumed of company 75 in-cost CostOfTechnicalKnowhowFeeOrRoyalty Cost of technical knowhow fee or royalty 76 in-cost CostOfUtilitiesConsumed Cost of utilities consumed Significant inputs such as power, steam, water, compressed air and the like which are used for manufacturing process but do not form part of the final product 77 in-cost CostOfUtilitiesOfCompany Cost of utilities of company 78 in-cost CostPerUnitDetailsOfManufacturedProductAbstract Cost per unit details of manufactured product [abstract] 79 in-cost CostPerUnitOfAdministrativeOverheads Cost per unit of administrative overheads 80 in-cost CostPerUnitOfOutsourcedOrContractualServices Cost per unit of outsourced or contractual services 81 in-cost CostPerUnitOfCreditsForRecoveries Cost per unit of credits for recoveries 82 in-cost CostPerUnitOfDepreciationOrAmortization Cost per unit of depreciation or amortization 83 in-cost CostPerUnitOfDirectEmployees Cost per unit of direct employees 84 in-cost CostPerUnitOfDirectExpenses Cost per unit of direct expenses 85 in-cost CostPerUnitOfFinishedGoodsPurchased Cost per unit of finished goods purchased 86 in-cost CostPerUnitOfIncreaseDecreaseInWorkInProgress Cost per unit of increase/decrease in work-in-progress 87 in-cost CostPerUnitOfIndustrySpecificOperatingExpenses Cost per unit of industry specific operating expenses 88 in-cost CostPerUnitOfInterestAndFinancingCharges Cost per unit of interest and financing charges Cost per unit of finance Interest, including any payment in the charges nature of interest for use of non equity funds and incidental cost that an entity incurs in arranging those funds 89 in-cost CostPerUnitOfMaterialsConsumed Cost per unit of materials consumed 90 in-cost CostPerUnitOfOtherProductionOverheads Cost per unit of other production overheads 91 in-cost CostPerUnitOfPrimaryPacking Cost per unit of primary packing Packing material which is essential to hold the product and bring it to a condi- tion in which it can be used by or sold to a customer 92 in-cost CostPerUnitOfProcessMaterialsOrChemicalsConsumed Cost per unit of process materials or chemicals consumed 93 in-cost CostPerUnitOfProductionAndPurchases Cost per unit of production and purchases 94 in-cost CostPerUnitOfProductionOrOperations Cost per unit of production or operations 95 in-cost CostPerUnitOfQualityControl Cost per unit of quality control 96 in-cost CostPerUnitOfRepairsAndMaintenance Cost per unit of repairs and maintenance 97 in-cost CostPerUnitOfResearchAndDevelopment Cost per unit of research and development Research and development cost is the cost for undertaking research to im- prove quality of a present product or improve process of manufacture, de- velop a new product, market research etc. and commercialization thereof 98 in-cost CostPerUnitOfSecondaryPacking Cost per unit of secondary packing 99 in-cost CostPerUnitOfSellingAndDistributionOverheads Cost per unit of selling and distribution overheads 100 in-cost CostPerUnitOfStockAndOtherAdjustments Cost per unit of stock and other adjustments 101 in-cost CostPerUnitOfStoresAndSparesConsumed Cost per unit of stores and spares consumed 102 in-cost CostPerUnitOfTechnicalKnowhowFeeOrRoyalty Cost per unit of technical knowhow fee or royalty 103 in-cost CostPerUnitOfTotalInputsAndConversionCostForProduct Cost per unit of total inputs and conversion cost for product 104 in-cost CostPerUnitOfUtilitiesConsumed Cost per unit of utilities consumed 105 in-cost CountryOfRelatedParty Country of related party 106 in-cost CreditsForRecoveries Credits for recoveries 107 in-cost CreditsUtilisedByCompany Credits utilised by company Total credits utilised Total credits utilised by by company company¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 29 # Prefix Element Name standard label totalLabel terseLabel documentation 108 in-cost CurrentAssetsAbstract Current assets [abstract] 109 in-cost CurrentAssets Current assets 110 in-cost CurrentAssetsToCurrentLiabilities Current assets to current liabilities This ratio is a rough indication of a firm's ability to serve its current obliga- tions 111 in-cost CurrentFinancialYearAbstract Current financial year [abstract] 112 in-cost CurrentLiabilities Current liabilities 113 in-cost DateOfBoardOfDirectorsMeetingInWhichAnnexureTo- Date of board of directors' meeting in which annexure to CostAuditReportWasApproved cost audit report was approved 114 in-cost DateOfEndOfFirstPreviousFinancialYear Date of end of first previous financial year Date of end of previous financial year 115 in-cost DateOfEndOfReportingPeriod Date of end of reporting period Date of end of reporting financial year 116 in-cost DateOfSigningCostAuditReportAndAnnexureByCostAu- Date of signing cost audit report and annexure by cost audi- ditor tor 117 in-cost DateOfStartOfFirstPreviousFinancialYear Date of start of first previous financial year Date of beginning of previous financial year 118 in-cost DateOfStartOfReportingPeriod Date of start of reporting period Date of beginning of reporting financial year 119 in-cost DebtEquityRatio Debt equity ratio This ratio expresses the relationship between capital contributed by creditors and that contributed by owners 120 in-cost DescriptionOfIndustrySpecificElementsOfOperatingEx- Description of industry specific elements of operating ex- penses penses 121 in-cost DescriptionOfMaterial Description of material 122 in-cost DescriptionOfOtherBasisAdoptedToDetermineNormal- Description of other basis adopted to determine normal Price price 123 in-cost DescriptionOfRelatedPartyTransactionsTable Description of related party transactions [table] 124 in-cost DescriptionOfUtilitiesConsumed Description of utilities consumed Significant inputs such as power, steam, water, compressed air and the like which are used for manufacturing process but do not form part of the final product 125 in-cost DetailsForNotReportingPreviousYearFiguresExplanatory Details for not reporting previous year figures [text block] 126 in-cost DetailsOfCostAuditorTable Details of cost auditor [table] 127 in-cost DetailsOfCostAuditorsAbstract Details of cost auditors [abstract] 128 in-cost DetailsOfExpensesNotConsideredInCostAccountsAxis Details of expenses not considered in cost accounts [axis] 129 in-cost DetailsOfExpensesNotConsideredInCostAccountsTable Details of expenses not considered in cost accounts [table] 130 in-cost DetailsOfIncomesNotConsideredInCostAccountsAxis Details of incomes not considered in cost accounts [axis] 131 in-cost DetailsOfIncomesNotConsideredInCostAccountsTable Details of incomes not considered in cost accounts [table] 132 in-cost DetailsOfIndustrySpecificElementsOfOperatingEx- Details of industry specific elements of operating expenses pensesAbstract [abstract] 133 in-cost DetailsOfIndustrySpecificElementsOfOperatingEx- Details of industry specific elements of operating expenses pensesAxis [axis] 134 in-cost DetailsOfIndustrySpecificElementsOfOperatingExpens- Details of industry specific elements of operating expenses esDomain domain 135 in-cost DetailsOfIndustrySpecificElementsOfOperatingExpens- Details of industry specific elements of operating expenses esTable [table] 136 in-cost DetailsOfMaterialConsumedOfManufacturedProductAxis Details of material consumed of manufactured product [axis] 137 in-cost DetailsOfMaterialConsumedOfServiceAxis Details of material consumed of service [axis] 138 in-cost DetailsOfMaterialConsumedOfServiceDomain Details of material consumed of service domain30 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Element Name standard label totalLabel terseLabel documentation 139 in-cost DetailsOfMaterialConsumedOfServiceTable Details of material consumed of service [table] 140 in-cost DetailsOfMaterialsConsumedOfServiceAbstract Details of materials consumed of service [abstract] 141 in-cost DetailsOfMaterialConsumedOfManufacturedProductDo- Details of material consumed of manufactured product main domain 142 in-cost DetailsOfMaterialConsumedOfManufacturedProduct- Details of material consumed of manufactured product Table [table] 143 in-cost DetailsOfMaterialsConsumedOfProductGroupAbstract Details of materials consumed of manufactured product [abstract] 144 in-cost DetailsOfRelatedPartyAbstract Details of related party [abstract] 145 in-cost DetailsOfRelatedPartyTransactionsAbstract Details of related party transactions [abstract] 146 in-cost DetailsOfUtilitiesForManufacturedProductAbstract Details of utilities for manufactured product [abstract] 147 in-cost DetailsOfUtilitiesOfManufacturedProductAxis Details of utilities of manufactured product [axis] 148 in-cost DetailsOfUtilitiesOfManufacturedProductDomain Details of utilities of manufactured product domain 149 in-cost DetailsOfUtilitiesOfManufacturedProductTable Details of utilities of manufactured product [table] 150 in-cost DifferenceInStockValuationAsPerCostAndFinan- Difference in stock valuation as per cost and financial rec- Difference in stock valua- cialRecords ords tion as per cost and finan- cial accounts 151 in-cost DisclosureOfCostAuditorsQualificationsOrAdverseRe- Disclosure of cost auditors qualifications or adverse re- marksInCostAuditorsReportAbstract marks in cost auditors report [abstract] 152 in-cost DisclosureRegardingAccountingAllocationAndAbsorp- Disclosure regarding accounting, allocation and absorption Assigning of overheads to cost objects tionOfOverheadsExplanatory of overheads [text block] by means of appropriate absorption rate. 153 in-cost DisclosureRegardingAccountingForByProd- Disclosure regarding accounting for by products, joint It is a special case of joint product uctsJointProductsAndScrapsOrWastageExplanatory products and scraps or wastage [text block] where one or more of the joint products has minor value compared to others. Discarded material having some value in few cases and which is usually either disposed of without further treatment (other than reclamation and handling) or reintroduced into the production process in place of raw material. Mate- rial loss during production or storage due to various factors such as evapora- tion, chemical reaction, contamination, unrecoverable residue, shrinkage, etc., and discarded material which may or may not have value 154 in-cost DisclosureRegardingAccountingForMaterialCostInclud- Disclosure regarding accounting for material cost including Significant inputs such as power, ingPackingMaterialsStoresAndSparesEmployeeCostUtili- packing materials, stores and spares, employee cost, utilities steam, water, compressed air, and the tiesAndOtherRelevantCostComponentsExplanatory and other relevant cost components [text block] like which are used for manufacturing process but do not form a part of the final product 155 in-cost DisclosureRegardingAdequacyOfBudgetaryControlSys- Disclosure regarding adequacy of budgetary control system temExplanatory [text block] 156 in-cost DisclosureRegardingBasisOfInventoryValuationExplana- Disclosure regarding basis of inventory valuation [text tory block] 157 in-cost DisclosureRegardingChangesInCostAccountingPoli- Disclosure regarding changes in cost accounting policy cyDuringReportingPeriodExplanatory during reporting period [text block] 158 in-cost DisclosureRegardingIdentificationOfCostCentres- Disclosure regarding identification of cost centres, cost Cost Centre refers to any unit of an CostObjectsAndCostDriversExplanatory objects and cost drivers [text block] entity selected with a view to accumu- lating all cost under that unit. The unit can be division, department, section,¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 31 # Prefix Element Name standard label totalLabel terseLabel documentation group of plant and machinery, group of employees or combination of several units. 159 in-cost DisclosureRegardingOtherRelevantCostAccountingPoli- Disclosure regarding other relevant cost accounting policy cyExplanatory [text block] 160 in-cost DisclosureRegardingTreatmentOfAbnormalAndNonRe- Disclosure regarding treatment of abnormal and non- curringCostsIncludingClassificationOfNonCostItemsEx- recurring costs including classification of non-cost items planatory [text block] 161 in-cost DisclosureRegardingValuationOfInterUnitOrInterCom- Disclosure regarding valuation of inter unit or inter compa- panyAndRelatedPartyTransactionExplanatory ny and related party transaction [text block] 162 in-cost DisclosureRelatingToAdequacyOfInternalAuditOfCos- Disclosure relating to adequacy of internal audit of cost tRecordsExplanatory records [text block] 163 in-cost DisclosureRelatingToAvailabilityOfAuditedAndCerti- Disclosure relating to availability of audited and certified fiedCostStatementsAndSchedulesForEachUnitAn- cost statements and schedules for each unit and each prod- dEachProductOrServiceExplanatory uct or service [text block] 164 in-cost DisclosureRelatingToAvailabilityOfCostRecord- Disclosure relating to availability of cost records of branch- sOfBranchesNotVisitedExplanatory es not visited [text block] 165 in-cost DisclosureRelatingToTrueAndFairViewOfCostOfProduc- Disclosure relating to true and fair view of cost of produc- tionOrServiceCostOfSalesMarginAndOtherInformation tion or service cost of sales margin and other information [text block] 166 in-cost DisclosureRelatingToAvailabilityOfInformationAndEx- Disclosure relating to availability of information and expla- planationForPurposeOfCostAuditExplanatory nation for purpose of cost audit [text block] 167 in-cost DisclosuresRegardingAccountingForDepreciationO- Disclosure regarding accounting for depreciation or amorti- rAmortizationExplanatory zation [text block] 168 in-cost DistributionOfEarnings Distribution of earnings Total distribution of earnings 169 in-cost DistributionOfEarningsAbstract Distribution of earnings [abstract] 170 in-cost DomesticPurchaseOfFinishedGoods Domestic purchase of finished goods 171 in-cost DomesticSalesOfManufacturedProducts Domestic sales of manufactured products 172 in-cost DomesticSalesOfTradedProducts Domestic sales of traded products 173 in-cost DutiesTaxesPaidByCompany Duties taxes paid by company 174 in-cost DutiesTaxesPaidByCompanyAbstract Duties taxes paid by company [abstract] Duties or taxes paid by utilisation of input tax credit and payment through cash ledger [ab- stract] 175 in-cost DutiesTaxesPayableByCompany Duties taxes payable by company Total duties taxes payable by company 176 in-cost DutiesTaxesPayableOfCompanyAbstract Duties taxes payable of company [abstract] 177 in-cost EarningsAvailableForDistribution Earnings available for distribution 178 in-cost EarningsAvailableForDistributionAbstract Earnings available for distribution [abstract] 179 in-cost EmailAddressOfCompany Email address of company 180 in-cost EmailIDOfCostAuditorOrCostAuditorsFirm Email id of cost auditor or cost auditors firm 181 in-cost TaxesAndOtherDutiesOfCompany Taxes and other duties of company Taxes and other duties 182 in-cost ExciseDutyPayableByCompany Excise duty payable of company Total excise duty payable by company 183 in-cost ExciseDutyPayableForDomesticClearances Excise duty payable for domestic clearances 184 in-cost ExciseDutyPayableForExportClearances Excise duty payable for export clearances 185 in-cost ExciseDutyPayableOfCompanyAbstract Excise duty payable of company [abstract] 186 in-cost ExciseDutyPayableOnOtherClearances Excise duty payable on other clearances 187 in-cost ExciseDutyPayableOnStockTransfers Excise duty payable on stock transfers Excise duty payable on net stock transfers32 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Element Name standard label totalLabel terseLabel documentation 188 in-cost ExportIncentivesOfCompany Export incentives of company 189 in-cost ExportSaleOfManufacturedProducts Export sale of manufactured products 190 in-cost ExportSaleOfTradedProducts Export sale of traded products 191 in-cost FinancialPerformanceOfCompanyAbstract Financial performance of company [abstract] 192 in-cost FinancialPositionAndRatioAnalysisCom- Financial position and ratio analysis (company as whole) panyAsWholeAbstract [abstract] 193 in-cost FinancialPositionOfCompanyAbstract Financial position of company [abstract] 194 in-cost FinishedGoodsPurchased Finished goods purchased Total finished goods purchased 195 in-cost FinishedGoodsPurchasedOfManufacturedProductAbstract Finished goods purchased of manufactured product [ab- stract] 196 in-cost FirmsRegistrationNumber Firm's registration number 197 in-cost FirstPreviousFinancialYearAbstract First previous financial year [abstract] 198 in-cost FixedAssetsAbstract Fixed assets [abstract] 199 in-cost FundsRetainedByCompany Funds retained by company 200 in-cost GeneralDetailsOfCostAuditorAxis General details of cost auditor [axis] 201 in-cost GeneralInformationAbstract General information [abstract] 202 in-cost GrossRevenueFromOperationsOfCompany Gross revenue from operations of company Revenue from operations 203 in-cost IdentificationDetailsForProductOrServiceAxis Identification details for product or service [axis] 204 in-cost IdentificationNumberOfForeignRelatedPartyInCoun- Identification number of foreign related party in country of tryOfIncorporationOrResidence incorporation or residence 205 in-cost ImportsOfFinishedGoods Imports of finished goods 206 in-cost InHouseCapacityUtilization In house capacity utilization (%) 207 in-cost IndirectTaxesPaidThroughPLAOrCash Indirect taxes paid through PLA or cash 208 in-cost SelectSectorForClassifyingManufacturedProductOrServ- Select sector for classifying manufactured product or ser- ice vice 209 in-cost IndustrySpecificExpenses10Member Industry specific expenses 10 [member] 210 in-cost IndustrySpecificExpenses1Member Industry specific expenses 1 [member] 211 in-cost IndustrySpecificExpenses2Member Industry specific expenses 2 [member] 212 in-cost IndustrySpecificExpenses3Member Industry specific expenses 3 [member] 213 in-cost IndustrySpecificExpenses4Member Industry specific expenses 4 [member] 214 in-cost IndustrySpecificExpenses5Member Industry specific expenses 5 [member] 215 in-cost IndustrySpecificExpenses6Member Industry specific expenses 6 [member] 216 in-cost IndustrySpecificExpenses7Member Industry specific expenses 7 [member] 217 in-cost IndustrySpecificExpenses8Member Industry specific expenses 8 [member] 218 in-cost IndustrySpecificExpenses9Member Industry specific expenses 9 [member] 219 in-cost InputsAndConversionCostOfProduct Inputs and conversion cost of product Total of inputs and conversion cost of product 220 in-cost InstalledCapacityOnStartOfReportingPeriod Installed capacity on start of reporting period Installed capacity is the maximum capacity of producing goods or provid- ing services, according to the manufac- turer’s specifications or determined through an expert study. 221 in-cost InterestPenaltyFinesPaidByCompany Interest penalty fines paid by company 222 in-cost LevelOfRoundingUsedInCostStatements Level of rounding used in cost statements (in INR) 223 in-cost LongTermBorrowings Long-term borrowings 224 in-cost MaterialConsumed10Member Material consumed 10 [member] 225 in-cost MaterialConsumed1Member Material consumed 1 [member] 226 in-cost MaterialConsumed2Member Material consumed 2 [member] 227 in-cost MaterialConsumed3Member Material consumed 3 [member] 228 in-cost MaterialConsumed4Member Material consumed 4 [member]¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 33 # Prefix Element Name standard label totalLabel terseLabel documentation 229 in-cost MaterialConsumed5Member Material consumed 5 [member] 230 in-cost MaterialConsumed6Member Material consumed 6 [member] 231 in-cost MaterialConsumed7Member Material consumed 7 [member] 232 in-cost MaterialConsumed8Member Material consumed 8 [member] 233 in-cost MaterialConsumed9Member Material consumed 9 [member] 234 in-cost MembershipNumberOfMemberSigningReport Membership number of member signing report Membership Number refers to the membership number allotted by The Institute of Cost Accountants of India valid on the date of signing of the Re- port 235 in-cost NameOfCompany Name of company 236 in-cost NameOfCostAuditorOrCostAuditorsFirm Name of cost auditor or cost auditors firm "Cost auditor" means an auditor ap- pointed to conduct an audit of cost records, under sub-section (2) of sec- tion 148 of the Companies Act 2013 237 in-cost NameOfExpensesNotConsideredInCostAccounts Name of expenses not considered in cost accounts 238 in-cost NameOfIncomesNotConsideredInCostAccounts Name of incomes not considered in cost accounts 239 in-cost NameOfMemberSigningReport Name of member signing report Name of the Member Signing Report is the name registered in the membership records of The Institute of Cost Ac- countants of India 240 in-cost NameOfProductOrService Name of product or service 241 in-cost NameOfProductOrIndustry Name of product or industry Name of product(s) or service(s) with CTA Headings 242 in-cost NameOfRelatedParty Name of related party 243 in-cost NameOfRelatedPartyAxis Name of related party [axis] 244 in-cost NetSalesRealizationOfProduct Net sales realization of product Net sales realization of product excluding taxes and duties 245 in-cost NatureOfIssuingAuthorityInCountryOfIncorpora- Nature of issuing authority in country of incorporation or tionOrResidence residence 246 in-cost NatureOfMaterialConsumed Nature of material consumed Category of material consumed 247 in-cost NatureOfRelatedPartyTransactionsAxis Nature of related party transactions [axis] 248 in-cost NatureOfRelatedPartyTransactionsDomain Nature of related party transactions domain 249 in-cost NetCurrentAssets Net current assets 250 in-cost NetRevenueFromOperationsOfCompany Net revenue from operations of company The amount of sales generated by a company after the deduction of returns, allowances for damaged or missing goods and any discounts allowed 251 in-cost NetRevenueFromOperationsOfCompanyForValue- Net revenue from operations of company for value addition Net revenue from opera- Addition tions 252 in-cost Sales Sales Total sales 253 in-cost NetWorth Net worth “Net worth” means the aggregate value of the paid-up share capital and all reserves created out of the profits and securities premium account, after de- ducting the aggregate value of the accumulated losses, deferred expendi- ture and miscellaneous expenditure not written off, as per the audited balance34 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Element Name standard label totalLabel terseLabel documentation sheet, but does not include reserves created out of revaluation of assets, write-back of depreciation and amal- gamation. 254 in-cost NotesToAbridgedCostStatementOfManufac- Notes to abridged cost statement of manufactured product turedProductExplanatory [text block] 255 in-cost NotesToDetailsOfIndustrySpecificOperatingExpensesEx- Notes to details of industry specific operating expenses [text planatory block] 256 in-cost NotesToDetailsOfMaterialsConsumedExplanatory Notes to details of materials consumed [text block] 257 in-cost NotesToFinancialPositionAndRatioAnalysisExplanatory Notes to financial position and ratio analysis [text block] 258 in-cost NotesToProfitReconciliationExplanatory Notes to profit reconciliation [text block] 259 in-cost NotesToQuantitativeInformationForManufac- Notes to quantitative information for manufactured product turedProductExplanatory [text block] 260 in-cost NotesToRelatedPartyTransactionExplanatory Notes to related party transaction [text block] 261 in-cost NotesToUtilitiesExplanatory Notes to utilities [text block] 262 in-cost NotesToValueAdditionAndDistributionOfEarningsEx- Notes to value addition and distribution of earnings [text planatory block] 263 in-cost NumberOfAuditCommitteeMeetingAttendedByCostAudi- Number of audit committee meeting attended by cost audi- Number of audit commit- torDuringYear tor during year tee meeting(s) attended by cost auditor during year 264 in-cost NumberOfCostAuditorsForReportingPeriod Number of cost auditor(s) for reporting period 265 in-cost OtherCreditsUtilised Other credits utilised 266 in-cost OtherDistributionOfEarnings Other distribution of earnings 267 in-cost OtherFinancialRatiosOfCompanyAbstract Other financial ratios of company [abstract] 268 in-cost OtherIncomesOfCompany Other incomes of company 269 in-cost OtherQuantitativeAdjustments Other quantitative adjustments Other quantitative ad- justments including wastages 270 in-cost OtherStateTaxesPayableByCompany Other state taxes payable by company 271 in-cost PerUnitCostOfProductionOrOperationsOfGoodsSold Per unit cost of production or operations of goods sold 272 in-cost PerUnitCostOfSalesOfProduct Per unit cost of sales of product 273 in-cost PerUnitMarginAsPerCostAccountsOfProduct Per unit margin as per cost accounts of product 274 in-cost PerUnitNetSalesRealizationOfProduct Per unit net sales realization of product Per unit net sales realiza- tion of product excluding taxes and duties 275 in-cost PermanentAccountNumberOfCostAuditorOrCostAudi- Permanent account number of cost auditor or cost auditors torsFirm firm 276 in-cost PermanentAccountNumberOfRelatedParty Permanent account number of related party 277 in-cost PlaceOfSigningCostAuditReportAndAnnexureBy- Place of signing cost audit report and annexure by cost CostAuditor auditor 278 in-cost CTACodeOfManufacturedProduct CTA code of manufactured product 279 in-cost QuantitativeInformationOfManufacturedProductAbstract Quantitative information of manufactured product [abstract] 280 in-cost AddressOfCostAuditorOrCostAuditorsFirm Address of cost auditor or cost auditors firm 281 in-cost QuantitativeInformationOfServiceAbstract Quantitative information of service [abstract] 282 in-cost ManufacturedProductOrServiceAbstract Manufactured product or service [abstract] 283 in-cost ProductOrServiceCode Product or service code 284 in-cost ProductionAsPerExciseOrGSTRecords Production as per excise or GST records 285 in-cost ProfitBeforeTax Profit before tax A profitability measure that looks at a company's profits before the company has to pay corporate income tax. This measure deducts all expenses from revenue including interest expenses and¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 35 # Prefix Element Name standard label totalLabel terseLabel documentation operating expenses, but it leaves out the payment of tax 286 in-cost ProfitBeforeTaxToCapitalEmployed Profit before tax to capital employed (%) A profitability measure that looks at a company's profits before the company has to pay corporate income tax. This measure deducts all expenses from revenue including interest expenses and operating expenses, but it leaves out the payment of tax 287 in-cost ProfitBeforeTaxToNetRevenueFromOperationsOfCom- Profit before tax to net revenue from operations of company Shows how much profit a company pany (%) makes for every rupee it generates in revenue or sales (net profit margin) 288 in-cost ProfitBeforeTaxToNetWorth Profit before tax to net worth (%) This ratio measures the rate of return on the owners equity 289 in-cost ProfitBeforeTaxToValueAddedOfCompany Profit before tax to value added of company (%) This ratio expresses the relationship between profit a company makes for every rupee of value added (means the difference between the net output value (net sales adjusted for work-in-progress and finished goods stock) and cost of bought out materials and services for the product under reference)of compa- ny 290 in-cost ProfitLossAsPerCostAccountsAbstract Profit (loss) as per cost accounts [abstract] 291 in-cost ProfitLossAsPerFinancialAccounts Profit (loss) as per financial accounts (excluding Other Comprehensive Income for companies following Ind AS) 292 in-cost ProfitReconciliationOfCompanyAsWholeAbstract Profit reconciliation of company as whole [abstract] 293 in-cost ProfitabilityRatiosOfCompanyAbstract Profitability ratios of company [abstract] 294 in-cost PurchaseOfProductMember Purchase of product [member] 295 in-cost QuantitativeDetailsOfManufacturedProductAbstract Quantitative details of manufactured product [abstract] 296 in-cost QuantityOfMaterialConsumed Quantity of material consumed 297 in-cost QuantityOfUtilitiesConsumed Quantity of utilities consumed 298 in-cost UnitOfMeasurementForManufacturedProduct Unit of measurement for manufactured product 299 in-cost QuantityProducedOnLoanLicenseOrByThirdPartiesOn- Quantity produced on loan license or by third parties on job JobWork work 300 in-cost QuantityProducedUnderLeasingArrangements Quantity produced under leasing arrangements 301 in-cost RateOfMaterialConsumed Rate of material consumed 302 in-cost RateOfUtilitiesConsumed Rate of utilities consumed 303 in-cost RawMaterialsStockToConsumptionOfCompanyInMonths Raw materials stock to consumption of company (in months) 304 in-cost ReconciliationOfIndirectTaxesAbstract Reconciliation of indirect taxes [abstract] Reconciliation between direct and indirect taxes paid by the company. Only Indirect Taxes relating to which returns are filed with the State and Central Government need to be includ- ed for the company as a whole 305 in-cost DisclosureRegardingAuditOfCostRecordsInConformi- Disclosure regarding audit of cost records in conformity tyWithCostAuditingStandardsExplanatory with Cost Auditing Standards [text block] 306 in-cost RelatedPartyTransactionsAbstract Related party transactions [abstract] Related Party means related party as defined under sub-section 76 of section 2 of the Companies Act, 2013 307 in-cost ReportingCurrencyOfEntity Reporting currency of entity36 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Element Name standard label totalLabel terseLabel documentation 308 in-cost ReservesAndSurplus Reserves and surplus 309 in-cost SaleOfProductMember Sale of product [member] 310 in-cost QuantitySoldOfManufacturedAndTradedProduct Quantity sold of manufactured and traded product Total quantity sold of manufactured and traded product 311 in-cost SelfManufacturedQuantity Self manufactured quantity 312 in-cost SelfOrCaptiveConsumptionIncludingSamples Self or captive consumption including samples 313 in-cost ServicesReceivedMember Services received [member] 314 in-cost ServicesRenderedMember Services rendered [member] 315 in-cost ShareCapital Share capital 316 in-cost StockAndOtherAdjustments Stock and other adjustments Total stock and other adjustments 317 in-cost StockAndOtherAdjustmentsOfManufacturedProduc- Stock and other adjustments of manufactured product [ab- tAbstract stract] 318 in-cost StoresAndSparesStockToConsumptionOfCompanyIn- Stores and spares stock to consumption of company (in Months months) 319 in-cost ToEmployeesAsSalariesWagesRetirementBenefitsAn- To employees as salaries, wages, retirement benefits and dOthers others 320 in-cost ToGovernmentAsTaxes To government as taxes 321 in-cost ToShareholdersAsDividend To shareholders as dividend 322 in-cost RevenueAsPerFinancialAccounts Revenue as per financial accounts Total revenue as per financial accounts 323 in-cost RevenueIncludingExceptionalExtraordinaryAndOther- Revenue including Exceptional, Extra Ordinary and Other Total Revenue includ- ComprehensiveIncome Comprehensive Income ing Exceptional, Extra Ordinary and Other Comprehensive In- come 324 in-cost ExtraordinaryExpenses Exceptional and Extra Ordinary Expenses 325 in-cost TurnoverAsPerExciseOrServiceTaxOrGSTRecords Turnover as per excise/ service tax/ GST records Turnover as per excise or service tax or GST rec- ords 326 in-cost TypedDefaultAbstract Typed default [abstract] 327 in-cost TypedDefaultAxis Typed default [axis] 328 in-cost TypedDefaultDomain Typed default domain 329 in-cost TypedDefaultTable Typed default [table] 330 in-cost TypesOfIndirectTaxesOfCompanyAxis Types of indirect taxes of company [axis] 331 in-cost TypesOfIndirectTaxesOfCompanyDomain Types of indirect taxes of company domain 332 in-cost TypesOfIndirectTaxesOfCompanyTable Types of indirect taxes of company [table] 333 in-cost TypesOfIndirectTaxesOfCompanyTable1NotAll Types of indirect taxes of company [table 1 NotAll] 334 in-cost TypesOfIndirectTaxesOfCompanyTable2NotAll Types of indirect taxes of company [table 2 NotAll] 335 in-cost TypesOfIndirectTaxesOfCompanyTable3NotAll Types of indirect taxes of company [table 3 NotAll] 336 in-cost TypesOfIndirectTaxesOfCompanyTable4NotAll Types of indirect taxes of company [table 4 NotAll] 337 in-cost TypesOfIndirectTaxesOfCompanyTableNotAll Types of indirect taxes of company [table NotAll] 338 in-cost UnitOfMaterialConsumed Unit of material consumed 339 in-cost UnitOfUtilitiesConsumed Unit of utilities consumed 340 in-cost Utility10Member Utility 10 [member] 341 in-cost Utility1Member Utility 1 [member] 342 in-cost Utility2Member Utility 2 [member] 343 in-cost Utility3Member Utility 3 [member] 344 in-cost Utility4Member Utility 4 [member] 345 in-cost Utility5Member Utility 5 [member] 346 in-cost Utility6Member Utility 6 [member]¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 37 # Prefix Element Name standard label totalLabel terseLabel documentation 347 in-cost Utility7Member Utility 7 [member] 348 in-cost Utility8Member Utility 8 [member] 349 in-cost Utility9Member Utility 9 [member] 350 in-cost ValueAddedOfCompany Value added of company 351 in-cost ValueAddedToNetRevenueFromOperationsOfCompany Value added to net revenue from operations of company This ratio expresses the relationship (%) between "value addition" meaning the difference between the net output value (net sales adjusted for work-in-progress and finished goods stock) and cost of bought out materials and services for the product under reference to revenue or sales 352 in-cost ValueAdditionAndDistributionOfEarningsCom- Value addition and distribution of earnings (company as "Value addition" means the difference panyAsWholeAbstract whole) [abstract] between the net output value (net sales adjusted for work-in-progress and finished goods stock) and cost of bought out materials and services for the product under reference 353 in-cost WhetherCompanyHasRelatedPartyTransactionsForSale- Whether company has related party transactions for sale or OrPurchaseOfGoodsOrServices purchase of goods or services 354 in-cost WhetherCostAuditorIsLeadAuditor Whether cost auditor is lead auditor 355 in-cost WhetherCostAuditorsReportHasBeenQuali- Whether cost auditors report has been qualified or has any fiedOrHasAnyReservationsOrContainsAdverseRemarks reservations or contains adverse remarks 356 in-cost WhetherPreviousYearFiguresAreReported Whether previous year figures are reported 357 in-cost ExceptionalAndExtraOrdinaryIncome Exceptional and extra ordinary income 358 in-cost WorkingCapitalRatiosOfCompanyAbstract Working capital ratios of company [abstract] 359 in-cost NameOfService Name of service 360 in-cost ServiceCode Service code 361 in-cost ActualServiceProvidedAbstract Actual service provided [abstract] 362 in-cost OwnServices Own services 363 in-cost ServicesUnderContractualArrangement Services under contractual arrangement 364 in-cost OutsourcedServices Outsourced services 365 in-cost ActualServiceProvided Actual service provided Total actual service provided 366 in-cost NotesToManufacturedProductAndServiceProfitabil- Notes to manufactured product and service profitability ityStatementExplanatory statement [text block] 367 in-cost ServicesProvidedAsPerServiceTaxOrGSTRecords Services provided as per service tax or GST records Total services provid- ed as per service tax or GST records 368 in-cost ActualServiceRenderedAbstract Actual service rendered [abstract] 369 in-cost DomesticServiceRendered Domestic service rendered 370 in-cost ExportServiceRendered Export service rendered 371 in-cost ActualServiceRendered Actual service rendered Total actual service rendered 372 in-cost NameOfManufacturedProduct Name of manufactured product 373 in-cost ProductAndServiceProfitabilityStatementOfManufac- Product and service profitability statement of manufactured turedProductOrServiceAbstract product or service [abstract] 374 in-cost DetailsOfManufacturedProductAndServiceProfitabil- Details of manufactured product and service profitability ityStatementAbstract statement [abstract] 375 in-cost CostPerUnitOfServiceAvailable Cost per unit of service available 376 in-cost CostPerUnitOfSalesBeforeInterest Cost per unit of sales before interest Cost per unit of sales before finance charges38 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Element Name standard label totalLabel terseLabel documentation 377 in-cost SRNNumberOfFormCRA2 SRN number of form CRA-2 378 in-cost DisclosureRelatingToMaintenanceOfCostRecordsAsPer- Disclosure relating to maintenance of cost records as per Rule5OfTheCompaniesCostRecordsAndAuditRules2014 rule 5 of the companies cost records and audit rules 2014 Explanatory [text block] 379 in-cost DisclosureRegardingAvailabilityOfInformatio- Disclosure regarding availability of information as per nAsPerCompaniesAct2013Explanatory companies act 2013 [text block] 380 in-cost DetailsOfManufacturedProductOrServiceAbstract Details of manufactured product or service [abstract] 381 in-cost ManufacturedProductOrServiceTable Manufactured product or service [table] 382 in-cost IdentificationOfManufacturedProductOrServiceAxis Identification of manufactured product or service [axis] "Product" means any tangible or intan- gible goods, material, substance, article, idea, know-how, method, information, object, service, etc. that is the result of human, mechanical, industrial, chemi- cal or natural act, process, procedure, function, operation, technique or treat- ment and is intended for use, consump- tion, sale, transport, store, delivery or disposal 383 in-cost GeneralInformationOfManufacturedProductOrService- General information of manufactured product or service Abstract [abstract] 384 in-cost NameOfManufacturedProductOrService Name of manufactured product or service 385 in-cost UnitOfMeasurementForManufacturedProductOrService Unit of measurement for manufactured product or service 386 in-cost WhetherManufacturedProductOrServiceCoveredUnder- Whether manufactured product or service covered under CostAudit cost audit 387 in-cost NetOperationalRevenueOfManufacturedProductOrServ- Net operational revenue of manufactured product or service Total net operational Net operational revenue ice revenue of manufac- of manufactured product tured product or ser- or service net of taxes and vice duties 388 in-cost NotesToManufacturedProductOrServiceExplanatory Notes to manufactured product or service [text block] Notes to Product or ser- vice details for the com- pany as a whole [text block] 389 in-cost UnitOfMeasurementForService Unit of measurement for service 390 in-cost AvailableCapacityOfServiceAbstract Available capacity of service [abstract] 391 in-cost AvailableCapacityOfService Available capacity of service 392 in-cost NotesToQuantitativeInformationForServiceExplanatory Notes to quantitative information for service [text block] 393 in-cost QuantitativeDetailsOfServiceAbstract Quantitative details of service [abstract] 394 in-cost CaptiveConsumption Captive consumption Self or captive consump- tion 395 in-cost OtherAdjustments Other adjustments 396 in-cost CostDetailsOfServiceAbstract Cost details of service [abstract] 397 in-cost CostOfOtherOverheads Cost of other overheads The cost of material of any nature used for the purpose of production of a product or a service. Overheads com- prise of indirect materials, indirect employee costs and indirect expenses which are not directly identifiable or allocable to a cost object 398 in-cost CostOfServiceProvided Cost of service provided Total cost of service Cost of production shall consist of provided material consumed, direct wages and salaries, direct expenses, works over- heads, quality control cost, research and¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 39 # Prefix Element Name standard label totalLabel terseLabel documentation development cost, packing cost, admin- istrative overheads relating to produc- tion 399 in-cost CostOfServicesSold Cost of services sold 400 in-cost CostOfServiceAvailable Cost of service available Total cost of service available 401 in-cost CostOfServiceBeforeInterest Cost of service before interest Cost of sales of service before finance charges 402 in-cost CostOfSalesOfService Cost of sales of service 403 in-cost CostPerUnitDetailsOfServiceAbstract Cost per unit details of service [abstract] 404 in-cost CostPerUnitOfOtherOverheads Cost per unit of other overheads 405 in-cost CostPerUnitOfServiceProvided Cost per unit of service provided 406 in-cost CostPerUnitOfOtherAdjustments Cost per unit of other adjustments 407 in-cost PerUnitCostOfServicesSold Per unit cost of services sold of service 408 in-cost PerUnitCostOfServicesSoldBeforeInterest Per unit cost of services sold before interest Per unit cost of services sold before finance charg- es 409 in-cost PerUnitCostOfServicesSoldOfService Per unit cost of services sold 410 in-cost PerUnitNetSalesRealizationOfService Per unit net sales realization of service Per unit net sales realiza- tion of service excluding taxes and duties 411 in-cost PerUnitMarginAsPerCostAccountsOfService Per unit margin as per cost accounts of service 412 in-cost NotesToAbridgedCostStatementOfServiceExplanatory Notes to abridged cost statement of service [text block] 413 in-cost DetailsOfUtilitiesForServiceTable Details of utilities of service [table] 414 in-cost DetailsOfUtilitiesForServiceAxis Details of utilities of service [axis] 415 in-cost DetailsOfUtilitiesForServiceDomain Details of utilities of service domain 416 in-cost DetailsOfUtilitiesForServiceAbstract Details of utilities for service [abstract] 417 in-cost NetSalesRealizationOfService Net sales realization of service Net sales realization of service excluding taxes and duties 418 in-cost ProfitLossForAuditedProductOrServices Profit (loss) for audited product or services 419 in-cost ProfitLossForUnauditedProductOrServices Profit (loss) for unaudited product or services 420 in-cost GrossFixedAssets Gross fixed assets 421 in-cost NetFixedAssets Net fixed assets 422 in-cost CostPerUnitOfTotalInputsAndConversionCostForService Cost per unit of total inputs and conversion cost for service 423 in-cost InputsAndConversionCostForService Inputs and conversion cost for service Total inputs and con- version cost for ser- vice 424 in-cost AmountOfMarginOfServiceAsPerCostAccounts Amount of margin of service as per cost accounts 425 in-cost OtherOperatingIncomesOfCompany Other operating incomes of company 426 in-cost OperatingIncomesOfCompany Operating incomes of company Total operating in- comes of company 427 in-cost WhetherIndianAccountingStandardsAreApplicable- Whether Indian Accounting Standards are applicable to the ToTheCompany company 428 in-cost NumberOfAuditCommitteeMeetingsForWhichCostAudi- Number of audit committee meetings during the year for Number of audit commit- torWasInvited which cost auditor was invited tee meeting(s) during the year for which cost audi- tor was invited 429 in-cost OtherComprehensiveIncome Other comprehensive income 430 in-cost OtherAdjustmentsAbstract Other adjustments [abstract] 431 in-cost OtherAdjustmentsTowardsManufacturedProductOrServ- Other adjustments towards manufactured product or service Total other adjust- ice ments40 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Element Name standard label totalLabel terseLabel documentation 432 in-cost AvailableServicesForSale Available services for sale Total available ser- vices for sale 433 in-cost ExciseDutyVATCSTCessAndOtherStateTaxesMember Excise duty VAT,CST, Cess and other state taxes [member] Excise duty or VAT Or CST or Cess or Other state taxes [member] 434 in-cost CentralGoodsAndServiceTaxMember Central goods and service tax [member] CGST [member] 435 in-cost StateOrUnionTerritoryGoodsAndServiceTaxMember State or union territory goods and service tax [member] SGST or UTGST [mem- ber] 436 in-cost IntegratedGoodsAndServiceTaxMember Integrated goods and service tax [member] IGST [member] 437 in-cost GoodsAndServiceTaxesPayableOfCompanyAbstract Goods and service taxes payable of company [abstract] Goods and services tax [abstract] 438 in-cost InputTaxCreditUtilisedAbstract Input tax credit utilised [abstract] 439 in-cost TaxesPayableOnOutwardTaxableSuppliesOtherThan- Taxes payable on outward taxable supplies other than zero Taxes payable outward ZeroRatedNilRatedAndExempted rated nil rated and exempted taxable supplies (other than zero rated nil rated and exempted) 440 in-cost TaxesPayableOnZeroRatedOutwardTaxableSupplies Taxes payable on zero rated outward taxable supplies Taxes payable outward taxable supplies (zero rated) 441 in-cost TaxesPayableOnInwardSuppliesLiableToReverseCharge Taxes payable on inward supplies liable to reverse charge Taxes payable inward supplies (liable to reverse charge) 442 in-cost TaxesPayableOnNilRatedAndExemptedOutwardSupplies Taxes payable on nil rated and exempted outward supplies Taxes payable other out- ward supplies (Nil rated, Exempted) 443 in-cost TaxesPayableOnNonGSTOutwardSupplies Taxes payable on non GST outward supplies Taxes payable non GST outward supplies 444 in-cost GoodsAndServiceTaxesPayable Goods and service taxes payable Total GST Payable 445 in-cost ValueAddedTaxCentralSalesTaxAndCessPayableBy- Value added tax central sales tax and cess payable by com- Value added tax and Company pany central sales tax and Cess payable by company 446 in-cost InputTaxCreditUtilisedForCGSTOrCENVAT Input tax credit utilised for CGST Or CENVAT Input tax credit utilised CGST or CENVAT 447 in-cost InputTaxCreditUtilisedForSGSTOrUTGSTOrVAT Input tax credit utilised for SGST or UTGST or VAT Input tax credit utilised SGST or UTGST or VAT 448 in-cost InputTaxCreditUtilisedForIGST Input tax credit utilised for IGST Input tax credit utilised IGST 449 in-cost InputTaxCreditUtilisedForCess Input tax credit utilised for cess Input tax credit utilised Cess 450 in-cost TransitionalCredit Transitional credit 451 in-cost DifferenceBetweenDutiesTaxesPaidAndPayable Difference between duties taxes paid and payable Difference between taxes paid and payable 452 in-cost NotesToReconciliationOfGSTExplanatory Notes to reconciliation of GST [text block] # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph 1 in-cost Abridged cost statement of AbridgedCostStatementOfManu- Disclosure MCA Companies (Cost Annexure to 2 manufactured product [abstract] facturedProductAbstract Ref Records and Audit) CRA-3 ; Part Rules 2014 B¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 41 # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2C Ref Records and Audit) CRA-3 ; Part Rules 2014 B 2 in-cost Abridged cost statement of AbridgedCostStatementOfSer- Disclosure MCA Companies (Cost Annexure to 2 service [abstract] viceAbstract Ref Records and Audit) CRA-3 ; Part Rules 2014 C Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 C Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 C Disclosure MCA Companies (Cost Annexure to 2C Ref Records and Audit) CRA-3 ; Part Rules 2014 C 3 in-cost Subheading of CTA code SubheadingOfCTACode Disclosure MCA Companies (Cost Annexure to 4 Ref Records and Audit) CRA-3 ; Part Rules 2014 A Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2C Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 4 in-cost Subheading of service code SubheadingOfServiceCode Disclosure MCA Companies (Cost Annexure to 4 Ref Records and Audit) CRA-3 ; Part Rules 2014 A Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 C Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part42 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph Rules 2014 C Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 C Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 C Disclosure MCA Companies (Cost Annexure to 2C Ref Records and Audit) CRA-3 ; Part Rules 2014 C Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 5 in-cost Actual production of manufac- ActualProductionOfManufac- Disclosure MCA Companies (Cost Annexure to 1 tured product [abstract] turedProductAbstract Ref Records and Audit) CRA-3 ; Part Rules 2014 B 6 in-cost Actual production quantity ActualProductionQuantity Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 B 7 in-cost Actual sales of manufactured ActualSalesOfManufac- Disclosure MCA Companies (Cost Annexure to 1 product [abstract] turedProductAbstract Ref Records and Audit) CRA-3 ; Part Rules 2014 B 8 in-cost Address of corporate office of AddressOfCorpo- Disclosure MCA Companies (Cost Annexure to 1 company rateOfficeOfCompany Ref Records and Audit) CRA-3 ; Part Rules 2014 A 9 in-cost Address of registered office or AddressOfRegis- Disclosure MCA Companies (Cost Annexure to 1 of principal place of business in teredOfficeOrOfPrinci- Ref Records and Audit) CRA-3 ; Part India of company palPlaceOfBusi- Rules 2014 A nessInIndiaOfCompany 10 in-cost Adjustments in work-in- AdjustmentsInWorkInProgres- Disclosure MCA Companies (Cost Annexure to 3 progress and finished stocks of sAndFinishedStocksOfCompany Ref Records and Audit) CRA-3 ; Part company Rules 2014 D 11 in-cost Aggregate amount of transac- AggregateAmountOfTransaction Disclosure MCA Companies (Cost Annexure to 5 tion Ref Records and Audit) CRA-3 ; Part Rules 2014 D 12 in-cost Duration in months of previous DurationInMonthsOfPreviousFi- Disclosure MCA Companies (Cost Note (2) financial year nancialYear Ref Records and Audit) Rules 2014 13 in-cost Duration in months of reporting DurationInMonthsOfReport- Disclosure MCA Companies (Cost Note (2) period ingPeriod Ref Records and Audit) Rules 2014 14 in-cost Aggregate quantity of related AggregateQuantityOfRelatedPar- Disclosure MCA Companies (Cost Annexure to 5 party transaction tyTransaction Ref Records and Audit) CRA-3 ; Part Rules 2014 D 15 in-cost Amount of expenses not con- AmountOfExpensesnotConsid- Disclosure MCA Companies (Cost Annexure to 2 sidered in cost accounts eredInCostAccounts Ref Records and Audit) CRA-3 ; Part Rules 2014 D¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 43 # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 16 in-cost Amount of incomes not consid- AmountOfIncomesNotConsid- Disclosure MCA Companies (Cost Annexure to 2 ered in cost accounts eredInCostAccounts Ref Records and Audit) CRA-3 ; Part Rules 2014 D Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 17 in-cost Amount of margin of product AmountOfMarginOfProduc- Disclosure MCA Companies (Cost Annexure to as per cost accounts tAsPerCostAccounts Ref Records and Audit) CRA-3 ; Part Rules 2014 B 18 in-cost Margin Margin Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 19 in-cost Assessable value [member] AssessableValueMember Disclosure MCA Companies (Cost Annexure to 6 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 20 in-cost Available capacity of manufac- AvailableCapacityOfManufac- Disclosure MCA Companies (Cost Annexure to 1 tured product turedProduct Ref Records and Audit) CRA-3 ; Part Rules 2014 B 21 in-cost Available capacity of manufac- AvailableCapacityOfManufac- Disclosure MCA Companies (Cost Annexure to 1 tured product [abstract] turedProductAbstract Ref Records and Audit) CRA-3 ; Part Rules 2014 B 22 in-cost Available quantity for sale of AvailableQuantityFor- disclo- MCA Companies (Cost Annexure to 1 product SaleOfProduct sureRef Records and Audit) CRA-3 ; Part Rules 2014 B 23 in-cost Average normal price of related AverageNormalPriceOfRelated- Disclosure MCA Companies (Cost Annexure to 5 party transaction PartyTransaction Ref Records and Audit) CRA-3 ; Part Rules 2014 D 24 in-cost Average transfer price of relat- AverageTransferPriceOfRelated- Disclosure MCA Companies (Cost Annexure to 5 ed party transaction PartyTransaction Ref Records and Audit) CRA-3 ; Part Rules 2014 D 25 in-cost Basis adopted to determine BasisAdoptedToDetermineNor- Disclosure MCA Companies (Cost Annexure to 5 normal price of related party malPriceOfRelatedPartyTransac- Ref Records and Audit) CRA-3 ; Part transaction tion Rules 2014 D 26 in-cost CIN of related party CINOfRelatedParty Disclosure MCA Companies (Cost Annexure to 5 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 27 in-cost Capacity available through CapacityAvailableThroughLeas- Disclosure MCA Companies (Cost Annexure to 1 leasing arrangements ingArrangements Ref Records and Audit) CRA-3 ; Part Rules 2014 B 28 in-cost Capacity available through loan CapacityAvailableThroughLoan- Disclosure MCA Companies (Cost Annexure to 1 license or third parties LicenseOrThirdParties Ref Records and Audit) CRA-3 ; Part Rules 2014 B 29 in-cost Capacity enhanced during CapacityEnhancedDuringReport- Disclosure MCA Companies (Cost Annexure to 1 reporting period ingPeriod Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part44 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph Rules 2014 C 30 in-cost Capital employed CapitalEmployed Disclosure MCA Companies (Cost Annexure to 4 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 31 in-cost Category of cost auditor CategoryOfCostAuditor Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 A 32 in-cost Cess and others [member] CessAndOthersMember Disclosure MCA Companies (Cost Annexure to 6 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 33 in-cost Change in stock of finished ChangeInStockOfFinishedGoods Disclosure MCA Companies (Cost Annexure to 1 goods Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 B 34 in-cost Consolidated observations or ConsolidatedObservationsOr- Disclosure MCA Companies (Cost Annexure to 1 suggestions of all cost auditors SuggestionsOfAllCostAuditor- Ref Records and Audit) CRA-3 ; Part [text block] sExplanatory Rules 2014 A 35 in-cost Consolidated qualifications, ConsolidatedQualificationsRes- Disclosure MCA Companies (Cost Annexure to 1 reservations or adverse remarks ervationsOrAdverseRe- Ref Records and Audit) CRA-3 ; Part of all cost auditors [text block] marksOfAllCostAuditorsExplan- Rules 2014 A atory 38 in-cost Cost accounting policy [text CostAccountingPolicyExplanato- Disclosure MCA Companies (Cost Annexure to 3 block] ry Ref Records and Audit) CRA-3 ; Part Rules 2014 A 39 in-cost Cost auditors observations or CostAuditorsObservationsOr- Disclosure MCA Companies (Cost CRA-3 suggestions [text block] SuggestionsExplanatory Ref Records and Audit) Rules 2014 40 in-cost Cost details of manufactured CostDetailsOfManufac- Disclosure MCA Companies (Cost Annexure to 2 product [abstract] turedProductAbstract Ref Records and Audit) CRA-3 ; Part Rules 2014 B 41 in-cost Cost of administrative over- CostOfAdministrativeOverheads Disclosure MCA Companies (Cost Annexure to 2 heads Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 42 in-cost Cost of bought out inputs of CostOfBoughtOutInputsOfCom- Disclosure MCA Companies (Cost Annexure to 3 company pany Ref Records and Audit) CRA-3 ; Part Rules 2014 D 44 in-cost Cost of depreciation or amorti- CostOfDepreciationOrAmortiza- Disclosure MCA Companies (Cost Annexure to 2 zation tion Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 45 in-cost Cost of direct employees CostOfDirectEmployees Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 B¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 45 # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 46 in-cost Cost of direct expenses CostOfDirectExpenses Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 47 in-cost Cost of sales before interest CostOfSalesBeforeInterest Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 B 48 in-cost Cost of finished goods pur- CostOfFinishedGoodsPurchased Disclosure MCA Companies (Cost Annexure to 2 chased Ref Records and Audit) CRA-3 ; Part Rules 2014 B 49 in-cost Cost of increase or decrease in CostOfIncreaseDecreaseInFin- Disclosure MCA Companies (Cost Annexure to 2 finished goods ishedGoods Ref Records and Audit) CRA-3 ; Part Rules 2014 B 50 in-cost Cost of increase or decrease in CostOfIncreaseDecreaseInWork- Disclosure MCA Companies (Cost Annexure to 2 work-in-progress InProgress Ref Records and Audit) CRA-3 ; Part Rules 2014 B 51 in-cost Cost of interest and financing CostOfInterestAnd- Disclosure MCA Companies (Cost Annexure to 2 charges FinancingCharges Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 52 in-cost Cost of industry specific operat- CostOfIndustrySpecificOperat- Disclosure MCA Companies (Cost Annexure to 2 ing expenses ingExpenses Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2C Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C Disclosure MCA Companies (Cost Annexure to 2C Ref Records and Audit) CRA-3 ; Part Rules 2014 C 53 in-cost Cost of materials consumed CostOfMaterialsConsumed Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part46 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph Rules 2014 C 54 in-cost Cost of materials consumed of CostOfMaterialsCon- Disclosure MCA Companies (Cost Annexure to 3 company sumedOfCompany Ref Records and Audit) CRA-3 ; Part Rules 2014 D 55 in-cost Cost of other adjustments CostOfOtherAdjustments Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 56 in-cost Cost of other bought out inputs CostOfOtherBoughtOutIn- Disclosure MCA Companies (Cost Annexure to 3 of company putsOfCompany Ref Records and Audit) CRA-3 ; Part Rules 2014 D 57 in-cost Cost of other production over- CostOfOtherProductionOver- Disclosure MCA Companies (Cost Annexure to 2 heads heads Ref Records and Audit) CRA-3 ; Part Rules 2014 B 58 in-cost Cost of primary packing CostOfPrimaryPacking Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 B 59 in-cost Cost of process materials or CostOfProcessMaterialsOrChem- Disclosure MCA Companies (Cost Annexure to 2 chemicals consumed icalsConsumed Ref Records and Audit) CRA-3 ; Part Rules 2014 B 60 in-cost Cost of process materials or CostOfProcessMaterialsOrChem- Disclosure MCA Companies (Cost Annexure to 3 chemicals of company icalsOfCompany Ref Records and Audit) CRA-3 ; Part Rules 2014 D 61 in-cost Cost of production and pur- CostOfProductionAndPurchases Disclosure MCA Companies (Cost Annexure to 2 chases Ref Records and Audit) CRA-3 ; Part Rules 2014 B 62 in-cost Cost of production or opera- CostOfProductionOrOperations Disclosure MCA Companies (Cost Annexure to 2 tions Ref Records and Audit) CRA-3 ; Part Rules 2014 B 63 in-cost Cost of production or opera- CostOfProductionOrOperation- Disclosure MCA Companies (Cost Annexure to 2 tions of goods sold sOfGoodsSold Ref Records and Audit) CRA-3 ; Part Rules 2014 B 64 in-cost Cost of quality control CostOfQualityControl disclo- MCA Companies (Cost Annexure to 2 sureRef Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 65 in-cost Cost of repairs and maintenance CostOfRepairsAndMaintenance Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 66 in-cost Cost of research and develop- CostOfResearchAndDevelop- Disclosure MCA Companies (Cost Annexure to 2 ment ment Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 47 # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph Ref Records and Audit) CRA-3 ; Part Rules 2014 C 67 in-cost Cost of sales of product CostOfSalesOfProduct Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 B 68 in-cost Cost of sales CostOfSales Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 69 in-cost Cost of outsourced or contrac- CostOfOutsourcedOrContractu- Disclosure MCA Companies (Cost Annexure to 2 tual services alServices Ref Records and Audit) CRA-3 ; Part Rules 2014 C 70 in-cost Cost of secondary packing CostOfSecondaryPacking Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 B 71 in-cost Cost of self or captive con- CostOfSelfOrCaptiveConsump- Disclosure MCA Companies (Cost Annexure to 2 sumption tion Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 72 in-cost Cost of selling and distribution CostOfSellingAndDistribu- Disclosure MCA Companies (Cost Annexure to 2 overheads tionOverheads Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 73 in-cost Cost of stores and spares con- CostOfStoresAndSparesCon- Disclosure MCA Companies (Cost Annexure to 2 sumed sumed Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 74 in-cost Cost of stores and spares con- CostOfStoresAndSparesCon- Disclosure MCA Companies (Cost Annexure to 3 sumed of company sumedOfCompany Ref Records and Audit) CRA-3 ; Part Rules 2014 D 75 in-cost Cost of technical knowhow fee CostOfTechnicalK- disclo- MCA Companies (Cost Annexure to 2 or royalty nowhowFeeOrRoyalty sureRef Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 76 in-cost Cost of utilities consumed CostOfUtilitiesConsumed Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C48 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 C 77 in-cost Cost of utilities of company CostOfUtilitiesOfCompany Disclosure MCA Companies (Cost Annexure to 3 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 79 in-cost Cost per unit of administrative CostPerUnitOfAdministrative- Disclosure MCA Companies (Cost Annexure to 2 overheads Overheads Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 80 in-cost Cost per unit of outsourced or CostPerUnitOfOut- Disclosure MCA Companies (Cost Annexure to 2 contractual services sourcedOrContractualServices Ref Records and Audit) CRA-3 ; Part Rules 2014 C 81 in-cost Cost per unit of credits for CostPerUnitOfCreditsForRecov- Disclosure MCA Companies (Cost Annexure to 2 recoveries eries Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 82 in-cost Cost per unit of depreciation or CostPerUnitOfDepreciationO- Disclosure MCA Companies (Cost Annexure to 2 amortization rAmortization Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 83 in-cost Cost per unit of direct employ- CostPerUnitOfDirectEmployees Disclosure MCA Companies (Cost Annexure to 2 ees Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 84 in-cost Cost per unit of direct expenses CostPerUnitOfDirectExpenses Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 85 in-cost Cost per unit of finished goods CostPerUnitOfFinishedGood- Disclosure MCA Companies (Cost Annexure to 2 purchased sPurchased Ref Records and Audit) CRA-3 ; Part Rules 2014 B 86 in-cost Cost per unit of in- CostPerUnitOfIn- Disclosure MCA Companies (Cost Annexure to 2 crease/decrease in work-in- creaseDecreaseInWorkInProgress Ref Records and Audit) CRA-3 ; Part progress Rules 2014 B 87 in-cost Cost per unit of industry specif- CostPerUnitOfIndustrySpecifi- Disclosure MCA Companies (Cost Annexure to 2 ic operating expenses cOperatingExpenses Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 49 # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph Rules 2014 C 88 in-cost Cost per unit of interest and CostPerUnitOfInterestAnd- Disclosure MCA Companies (Cost Annexure to 2 financing charges FinancingCharges Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 89 in-cost Cost per unit of materials con- CostPerUnitOfMaterialsCon- Disclosure MCA Companies (Cost Annexure to 2 sumed sumed Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 90 in-cost Cost per unit of other produc- CostPerUnitOfOtherProduc- Disclosure MCA Companies (Cost Annexure to 2 tion overheads tionOverheads Ref Records and Audit) CRA-3 ; Part Rules 2014 B 91 in-cost Cost per unit of primary pack- CostPerUnitOfPrimaryPacking Disclosure MCA Companies (Cost Annexure to 2 ing Ref Records and Audit) CRA-3 ; Part Rules 2014 B 92 in-cost Cost per unit of process materi- CostPerUnitOfProcessMateri- Disclosure MCA Companies (Cost Annexure to 2 als or chemicals consumed alsOrChemicalsConsumed Ref Records and Audit) CRA-3 ; Part Rules 2014 B 93 in-cost Cost per unit of production and CostPerUnitOfProduction- Disclosure MCA Companies (Cost Annexure to 2 purchases AndPurchases Ref Records and Audit) CRA-3 ; Part Rules 2014 B 94 in-cost Cost per unit of production or CostPerUnitOfProductionOrOp- Disclosure MCA Companies (Cost Annexure to 2 operations erations Ref Records and Audit) CRA-3 ; Part Rules 2014 B 95 in-cost Cost per unit of quality control CostPerUnitOfQualityControl Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 96 in-cost Cost per unit of repairs and CostPerUnitOfRepairsAnd- Disclosure MCA Companies (Cost Annexure to 2 maintenance Maintenance Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 97 in-cost Cost per unit of research and CostPerUnitOfResearchAndDe- Disclosure MCA Companies (Cost Annexure to 2 development velopment Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 98 in-cost Cost per unit of secondary CostPerUnitOfSecondaryPacking Disclosure MCA Companies (Cost Annexure to 2 packing Ref Records and Audit) CRA-3 ; Part Rules 2014 B 99 in-cost Cost per unit of selling and CostPerUnitOfSellingAndDistri- Disclosure MCA Companies (Cost Annexure to 250 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph distribution overheads butionOverheads Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 100 in-cost Cost per unit of stock and other CostPerUnitOf- Disclosure MCA Companies (Cost Annexure to 2 adjustments StockAndOtherAdjustments Ref Records and Audit) CRA-3 ; Part Rules 2014 B 101 in-cost Cost per unit of stores and CostPerUnitOfStoresAndSpares- Disclosure MCA Companies (Cost Annexure to 2 spares consumed Consumed Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 102 in-cost Cost per unit of technical CostPerUnitOfTechnicalK- Disclosure MCA Companies (Cost Annexure to 2 knowhow fee or royalty nowhowFeeOrRoyalty Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 103 in-cost Cost per unit of total inputs and CostPerUnitOfTotalInputsAnd- Disclosure MCA Companies (Cost Annexure to 2 conversion cost for product ConversionCostForProduct Ref Records and Audit) CRA-3 ; Part Rules 2014 B 104 in-cost Cost per unit of utilities con- CostPerUnitOfUtilitiesConsumed Disclosure MCA Companies (Cost Annexure to 2 sumed Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 105 in-cost Country of related party CountryOfRelatedParty Disclosure MCA Companies (Cost Annexure to 5 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 106 in-cost Credits for recoveries CreditsForRecoveries Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 B 107 in-cost Credits utilised by company CreditsUtilisedByCompany Disclosure MCA Companies (Cost Annexure to 6 Ref Records and Audit) CRA-3 ; Part Rules 2014 D Disclosure MCA Companies (Cost Annexure to 6(B) Ref Records and Audit) CRA-3 ; Part Rules 2014 D 108 in-cost Current assets [abstract] CurrentAssetsAbstract Disclosure MCA Companies (Cost Annexure to 4 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 109 in-cost Current assets CurrentAssets Disclosure MCA Companies (Cost Annexure to 4 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 110 in-cost Current assets to current liabili- CurrentAssetsToCurrentLiabili- Disclosure MCA Companies (Cost Annexure to 4 ties ties Ref Records and Audit) CRA-3 ; Part Rules 2014 D¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 51 # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph 112 in-cost Current liabilities CurrentLiabilities Disclosure MCA Companies (Cost Annexure to 4 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 113 in-cost Date of board of directors' DateOfBoardOfDirectorsMeet- Disclosure MCA Companies (Cost Annexure to 1 meeting in which annexure to ingInWhichAnnexureToCostAu- Ref Records and Audit) CRA-3 ; Part cost audit report was approved ditReportWasApproved Rules 2014 A 114 in-cost Date of end of first previous DateOfEndOfFirstPreviousFi- Disclosure MCA Companies (Cost Annexure to 1 financial year nancialYear Ref Records and Audit) CRA-3 ; Part Rules 2014 A 115 in-cost Date of end of reporting period DateOfEndOfReportingPeriod Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 A 116 in-cost Date of signing cost audit re- DateOfSigningCostAudit- Disclosure MCA Companies (Cost Annexure to 2 port and annexure by cost audi- ReportAndAnnexureByCostAu- Ref Records and Audit) CRA-3 ; Part tor ditor Rules 2014 A 117 in-cost Date of start of first previous DateOfStartOfFirstPreviousFi- Disclosure MCA Companies (Cost Annexure to 1 financial year nancialYear Ref Records and Audit) CRA-3 ; Part Rules 2014 A 118 in-cost Date of start of reporting period DateOfStartOfReportingPeriod Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 A 119 in-cost Debt equity ratio DebtEquityRatio Disclosure MCA Companies (Cost Annexure to 4 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 120 in-cost Description of industry specific DescriptionOfIndus- Disclosure MCA Companies (Cost Annexure to 2C elements of operating expenses trySpecificElementsOfOperat- Ref Records and Audit) CRA-3 ; Part ingExpenses Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2C Ref Records and Audit) CRA-3 ; Part Rules 2014 C 121 in-cost Description of material DescriptionOfMaterial Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 C 122 in-cost Description of other basis DescriptionOfOtherBasisAdopt- Disclosure MCA Companies (Cost Annexure to 5 adopted to determine normal edToDetermineNormalPrice Ref Records and Audit) CRA-3 ; Part price Rules 2014 D 123 in-cost Description of related party DescriptionOfRelatedPartyTrans- Disclosure MCA Companies (Cost Annexure to 5 transactions [table] actionsTable Ref Records and Audit) CRA-3 ; Part Rules 2014 D 124 in-cost Description of utilities con- DescriptionOfUtilitiesConsumed Disclosure MCA Companies (Cost Annexure to 2B sumed Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 C 125 in-cost Details for not reporting previ- DetailsForNotReportingPrevi- Disclosure MCA Companies (Cost Note (1) ous year figures [text block] ousYearFiguresExplanatory Ref Records and Audit)52 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph Rules 2014 126 in-cost Details of cost auditor [table] DetailsOfCostAuditorTable Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 A 127 in-cost Details of cost auditors [ab- DetailsOfCostAuditorsAbstract Disclosure MCA Companies (Cost Annexure to 2 stract] Ref Records and Audit) CRA-3 ; Part Rules 2014 A 128 in-cost Details of expenses not consid- DetailsOfExpensesNotConsid- Disclosure MCA Companies (Cost Annexure to 2 ered in cost accounts [axis] eredInCostAccountsAxis Ref Records and Audit) CRA-3 ; Part Rules 2014 D 129 in-cost Details of expenses not consid- DetailsOfExpensesNotConsid- Disclosure MCA Companies (Cost Annexure to 2 ered in cost accounts [table] eredInCostAccountsTable Ref Records and Audit) CRA-3 ; Part Rules 2014 D 130 in-cost Details of incomes not consid- DetailsOfIncomesNotConsid- Disclosure MCA Companies (Cost Annexure to 2 ered in cost accounts [axis] eredInCostAccountsAxis Ref Records and Audit) CRA-3 ; Part Rules 2014 D 131 in-cost Details of incomes not consid- DetailsOfIncomesNotConsid- Disclosure MCA Companies (Cost Annexure to 2 ered in cost accounts [table] eredInCostAccountsTable Ref Records and Audit) CRA-3 ; Part Rules 2014 D 132 in-cost Details of industry specific DetailsOfIndus- Disclosure MCA Companies (Cost Annexure to 2C elements of operating expenses trySpecificElementsOfOperat- Ref Records and Audit) CRA-3 ; Part [abstract] ingExpensesAbstract Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2C Ref Records and Audit) CRA-3 ; Part Rules 2014 C 133 in-cost Details of industry specific DetailsOfIndus- Disclosure MCA Companies (Cost Annexure to 2C elements of operating expenses trySpecificElementsOfOperat- Ref Records and Audit) CRA-3 ; Part [axis] ingExpensesAxis Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2C Ref Records and Audit) CRA-3 ; Part Rules 2014 C 134 in-cost Details of industry specific DetailsOfIndus- Disclosure MCA Companies (Cost Annexure to 2C elements of operating expenses trySpecificElementsOfOperat- Ref Records and Audit) CRA-3 ; Part domain ingExpensesDomain Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2C Ref Records and Audit) CRA-3 ; Part Rules 2014 C 135 in-cost Details of industry specific DetailsOfIndus- Disclosure MCA Companies (Cost Annexure to 2C elements of operating expenses trySpecificElementsOfOperat- Ref Records and Audit) CRA-3 ; Part [table] ingExpensesTable Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2C Ref Records and Audit) CRA-3 ; Part Rules 2014 C 136 in-cost Details of material consumed of DetailsOfMaterialCon- Disclosure MCA Companies (Cost Annexure to 2A manufactured product [axis] sumedOfManufac- Ref Records and Audit) CRA-3 ; Part turedProductAxis Rules 2014 B 137 in-cost Details of material consumed of DetailsOfMaterialCon- Disclosure MCA Companies (Cost Annexure to 2A service [axis] sumedOfServiceAxis Ref Records and Audit) CRA-3 ; Part Rules 2014 C 138 in-cost Details of material consumed of DetailsOfMaterialCon- Disclosure MCA Companies (Cost Annexure to 2A¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 53 # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph service domain sumedOfServiceDomain Ref Records and Audit) CRA-3 ; Part Rules 2014 C 139 in-cost Details of material consumed of DetailsOfMaterialCon- Disclosure MCA Companies (Cost Annexure to 2A service [table] sumedOfServiceTable Ref Records and Audit) CRA-3 ; Part Rules 2014 C 141 in-cost Details of material consumed of DetailsOfMaterialCon- Disclosure MCA Companies (Cost Annexure to 2A manufactured product domain sumedOfManufac- Ref Records and Audit) CRA-3 ; Part turedProductDomain Rules 2014 B 142 in-cost Details of material consumed of DetailsOfMaterialCon- Disclosure MCA Companies (Cost Annexure to 2A manufactured product [table] sumedOfManufacturedProduct- Ref Records and Audit) CRA-3 ; Part Table Rules 2014 B 143 in-cost Details of materials consumed DetailsOfMaterialsCon- Disclosure MCA Companies (Cost Annexure to 2A of manufactured product [ab- sumedOfProductGroupAbstract Ref Records and Audit) CRA-3 ; Part stract] Rules 2014 B disclo- MCA Companies (Cost Annexure to 2A sureRef Records and Audit) CRA-3 ; Part Rules 2014 C 144 in-cost Details of related party [ab- DetailsOfRelatedPartyAbstract Disclosure MCA Companies (Cost Annexure to 5 stract] Ref Records and Audit) CRA-3 ; Part Rules 2014 D 145 in-cost Details of related party transac- DetailsOfRelatedPartyTransac- Disclosure MCA Companies (Cost Annexure to 5 tions [abstract] tionsAbstract Ref Records and Audit) CRA-3 ; Part Rules 2014 D 146 in-cost Details of utilities for manufac- DetailsOfUtilitiesForManufac- Disclosure MCA Companies (Cost Annexure to 2B tured product [abstract] turedProductAbstract Ref Records and Audit) CRA-3 ; Part Rules 2014 B 147 in-cost Details of utilities of manufac- DetailsOfUtilitiesOfManufac- Disclosure MCA Companies (Cost Annexure to 2B tured product [axis] turedProductAxis Ref Records and Audit) CRA-3 ; Part Rules 2014 B 148 in-cost Details of utilities of manufac- DetailsOfUtilitiesOfManufac- Disclosure MCA Companies (Cost Annexure to 2B tured product domain turedProductDomain Ref Records and Audit) CRA-3 ; Part Rules 2014 B 149 in-cost Details of utilities of manufac- DetailsOfUtilitiesOfManufac- Disclosure MCA Companies (Cost Annexure to 2B tured product [table] turedProductTable Ref Records and Audit) CRA-3 ; Part Rules 2014 B 150 in-cost Difference in stock valuation as DifferenceInStockValua- Disclosure MCA Companies (Cost Annexure to 2 per cost and financial records tionAsPerCostAndFinan- Ref Records and Audit) CRA-3 ; Part cialRecords Rules 2014 D 152 in-cost Disclosure regarding account- DisclosureRegardingAc- Disclosure MCA Companies (Cost Annexure to 3 ing, allocation and absorption countingAllocationAndAbsorp- Ref Records and Audit) CRA-3 ; Part of overheads [text block] tionOfOverheadsExplanatory Rules 2014 A 153 in-cost Disclosure regarding account- DisclosureRegardingAc- Disclosure MCA Companies (Cost Annexure to 3 ing for by products, joint prod- countingForByProd- Ref Records and Audit) CRA-3 ; Part ucts and scraps or wastage [text uctsJointProductsAndScrapsOr- Rules 2014 A block] WastageExplanatory 154 in-cost Disclosure regarding account- DisclosureRegardingAc- Disclosure MCA Companies (Cost Annexure to 3 ing for material cost including countingForMaterialCostInclud- Ref Records and Audit) CRA-3 ; Part packing materials, stores and ingPackingMaterialsStoresAnd- Rules 2014 A spares, employee cost, utilities SparesEmployeeCostUtilitiesAn- and other relevant cost compo- dOtherRelevantCostCompo-54 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph nents [text block] nentsExplanatory 155 in-cost Disclosure regarding adequacy DisclosureRegardingAdequacy- Disclosure MCA Companies (Cost Annexure to 3 of budgetary control system OfBudgetaryControlSys- Ref Records and Audit) CRA-3 ; Part [text block] temExplanatory Rules 2014 A 156 in-cost Disclosure regarding basis of DisclosureRegardingBasisOfIn- Disclosure MCA Companies (Cost Annexure to 3 inventory valuation [text block] ventoryValuationExplanatory Ref Records and Audit) CRA-3 ; Part Rules 2014 A 157 in-cost Disclosure regarding changes in DisclosureRegardingChangesIn- Disclosure MCA Companies (Cost Annexure to 3 cost accounting policy during CostAccountingPolicyDuringRe- Ref Records and Audit) CRA-3 ; Part reporting period [text block] portingPeriodExplanatory Rules 2014 A 158 in-cost Disclosure regarding identifica- DisclosureRegardingIdentifica- Disclosure MCA Companies (Cost Annexure to 3 tion of cost centres, cost objects tionOfCostCentres- Ref Records and Audit) CRA-3 ; Part and cost drivers [text block] CostObjectsAndCostDriversEx- Rules 2014 A planatory 159 in-cost Disclosure regarding other DisclosureRegardingOtherRele- Disclosure MCA Companies (Cost Annexure to 3 relevant cost accounting policy vantCostAccountingPolicyEx- Ref Records and Audit) CRA-3 ; Part [text block] planatory Rules 2014 A 160 in-cost Disclosure regarding treatment DisclosureRegardingTreatmen- Disclosure MCA Companies (Cost Annexure to 3 of abnormal and non-recurring tOfAbnormalAndNonRecur- Ref Records and Audit) CRA-3 ; Part costs including classification of ringCostsIncludingClassifica- Rules 2014 A non-cost items [text block] tionOfNonCostItemsExplanatory 161 in-cost Disclosure regarding valuation DisclosureRegardingValuationO- Disclosure MCA Companies (Cost Annexure to 3 of inter unit or inter company fInterUnitOrInterCompanyAn- Ref Records and Audit) CRA-3 ; Part and related party transaction dRelatedPartyTransactionExplan- Rules 2014 A [text block] atory 162 in-cost Disclosure relating to adequacy DisclosureRelatingToAdequacy- Disclosure MCA Companies (Cost CRA-3 of internal audit of cost records OfInternalAuditOfCos- Ref Records and Audit) [text block] tRecordsExplanatory Rules 2014 163 in-cost Disclosure relating to availabil- DisclosureRelatingToAvailabil- Disclosure MCA Companies (Cost CRA-3 ity of audited and certified cost ityOfAuditedAndCertifiedCost- Ref Records and Audit) statements and schedules for StatementsAndSched- Rules 2014 each unit and each product or ulesForEachUnitAn- service [text block] dEachProductOrServiceExplana- tory 164 in-cost Disclosure relating to availabil- DisclosureRelatingToAvailabil- Disclosure MCA Companies (Cost CRA-3 ity of cost records of branches ityOfCostRecordsOfBranch- Ref Records and Audit) not visited [text block] esNotVisitedExplanatory Rules 2014 165 in-cost Disclosure relating to true and DisclosureRelatingTo- Disclosure MCA Companies (Cost CRA-3 fair view of cost of production TrueAndFairViewOfCostOfPro- Ref Records and Audit) or service cost of sales margin ductionOrServiceCostOfSales- Rules 2014 and other information [text MarginAndOtherInformation block] 166 in-cost Disclosure relating to availabil- DisclosureRelatingToAvailabil- Disclosure MCA Companies (Cost CRA-3 ity of information and explana- ityOfInformationAndExplana- Ref Records and Audit) tion for purpose of cost audit tionForPurposeOfCostAuditEx- Rules 2014 [text block] planatory 167 in-cost Disclosure regarding account- DisclosuresRegardingAc- Disclosure MCA Companies (Cost Annexure to 3 ing for depreciation or amorti- countingForDepreciationO- Ref Records and Audit) CRA-3 ; Part zation [text block] rAmortizationExplanatory Rules 2014 A 168 in-cost Distribution of earnings DistributionOfEarnings Disclosure MCA Companies (Cost Annexure to 3¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 55 # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph Ref Records and Audit) CRA-3 ; Part Rules 2014 D 169 in-cost Distribution of earnings [ab- DistributionOfEarningsAbstract Disclosure MCA Companies (Cost Annexure to 3 stract] Ref Records and Audit) CRA-3 ; Part Rules 2014 D 170 in-cost Domestic purchase of finished DomesticPurchaseOfFin- Disclosure MCA Companies (Cost Annexure to 1 goods ishedGoods Ref Records and Audit) CRA-3 ; Part Rules 2014 B 171 in-cost Domestic sales of manufactured DomesticSalesOfManufac- Disclosure MCA Companies (Cost Annexure to 1 products turedProducts Ref Records and Audit) CRA-3 ; Part Rules 2014 B 172 in-cost Domestic sales of traded prod- DomesticSalesOfTradedProducts Disclosure MCA Companies (Cost Annexure to 1 ucts Ref Records and Audit) CRA-3 ; Part Rules 2014 B 173 in-cost Duties taxes paid by company DutiesTaxesPaidByCompany Disclosure MCA Companies (Cost Annexure to 6 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 174 in-cost Duties taxes paid by company DutiesTaxesPaidByCompanyAb- Disclosure MCA Companies (Cost Annexure to 6 [abstract] stract Ref Records and Audit) CRA-3 ; Part Rules 2014 D 175 in-cost Duties taxes payable by com- DutiesTaxesPayableByCompany Disclosure MCA Companies (Cost Annexure to 6 pany Ref Records and Audit) CRA-3 ; Part Rules 2014 D 176 in-cost Duties taxes payable of compa- DutiesTaxesPayableOfCom- Disclosure MCA Companies (Cost Annexure to 6 ny [abstract] panyAbstract Ref Records and Audit) CRA-3 ; Part Rules 2014 D 177 in-cost Earnings available for distribu- EarningsAvailableForDistribu- Disclosure MCA Companies (Cost Annexure to 3 tion tion Ref Records and Audit) CRA-3 ; Part Rules 2014 D 178 in-cost Earnings available for distribu- EarningsAvailableForDistribu- Disclosure MCA Companies (Cost Annexure to 3 tion [abstract] tionAbstract Ref Records and Audit) CRA-3 ; Part Rules 2014 D 179 in-cost Email address of company EmailAddressOfCompany Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 A 180 in-cost Email id of cost auditor or cost EmailIDOfCostAuditorOr- Disclosure MCA Companies (Cost Annexure to 2 auditors firm CostAuditorsFirm Ref Records and Audit) CRA-3 ; Part Rules 2014 A 181 in-cost Taxes and other duties of com- TaxesAndOtherDutiesOfCompa- Disclosure MCA Companies (Cost Annexure to 3 pany ny Ref Records and Audit) CRA-3 ; Part Rules 2014 D 182 in-cost Excise duty payable of compa- ExciseDutyPayableByCompany Disclosure MCA Companies (Cost Annexure to 6 ny Ref Records and Audit) CRA-3 ; Part Rules 2014 D 183 in-cost Excise duty payable for domes- ExciseDutyPayableForDomes- Disclosure MCA Companies (Cost Annexure to 6 tic clearances ticClearances Ref Records and Audit) CRA-3 ; Part Rules 2014 D 184 in-cost Excise duty payable for export ExciseDutyPayableForEx- Disclosure MCA Companies (Cost Annexure to 6 clearances portClearances Ref Records and Audit) CRA-3 ; Part Rules 2014 D56 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph 185 in-cost Excise duty payable of compa- ExciseDutyPayableOfCom- Disclosure MCA Companies (Cost Annexure to 6 ny [abstract] panyAbstract Ref Records and Audit) CRA-3 ; Part Rules 2014 D 186 in-cost Excise duty payable on other ExciseDutyPayableOnOther- Disclosure MCA Companies (Cost Annexure to 6 clearances Clearances Ref Records and Audit) CRA-3 ; Part Rules 2014 D 187 in-cost Excise duty payable on stock ExciseDutyPayableOnStock- Disclosure MCA Companies (Cost Annexure to 6 transfers Transfers Ref Records and Audit) CRA-3 ; Part Rules 2014 D 188 in-cost Export incentives of company ExportIncentivesOfCompany Disclosure MCA Companies (Cost Annexure to 3 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 189 in-cost Export sale of manufactured ExportSaleOfManufacturedProd- Disclosure MCA Companies (Cost Annexure to 1 products ucts Ref Records and Audit) CRA-3 ; Part Rules 2014 B 190 in-cost Export sale of traded products ExportSaleOfTradedProducts Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 B 191 in-cost Financial performance of com- FinancialPerformanceOfCom- Disclosure MCA Companies (Cost Annexure to 4 pany [abstract] panyAbstract Ref Records and Audit) CRA-3 ; Part Rules 2014 D 192 in-cost Financial position and ratio FinancialPositionAndRatioAnal- Disclosure MCA Companies (Cost Annexure to 4 analysis (company as whole) ysisCompanyAsWholeAbstract Ref Records and Audit) CRA-3 ; Part [abstract] Rules 2014 D 193 in-cost Financial position of company FinancialPositionOfCompanyAb- Disclosure MCA Companies (Cost Annexure to 4 [abstract] stract Ref Records and Audit) CRA-3 ; Part Rules 2014 D 194 in-cost Finished goods purchased FinishedGoodsPurchased Disclosure MCA Companies (Cost Annexure to Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 B 195 in-cost Finished goods purchased of FinishedGoodsPurchasedOfMan- Disclosure MCA Companies (Cost Annexure to 1 manufactured product [abstract] ufacturedProductAbstract Ref Records and Audit) CRA-3 ; Part Rules 2014 B 196 in-cost Firm's registration number FirmsRegistrationNumber Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 A 198 in-cost Fixed assets [abstract] FixedAssetsAbstract Disclosure MCA Companies (Cost Annexure to 4 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 199 in-cost Funds retained by company FundsRetainedByCompany Disclosure MCA Companies (Cost Annexure to 3 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 200 in-cost General details of cost auditor GeneralDetailsOfCostAudito- Disclosure MCA Companies (Cost Annexure to 2 [axis] rAxis Ref Records and Audit) CRA-3 ; Part Rules 2014 A 201 in-cost General information [abstract] GeneralInformationAbstract Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 57 # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph Rules 2014 A 202 in-cost Gross revenue from operations GrossRevenueFromOperation- Disclosure MCA Companies (Cost Annexure to 3 of company sOfCompany Ref Records and Audit) CRA-3 ; Part Rules 2014 D 203 in-cost Identification details for prod- IdentificationDetailsForProduc- Disclosure MCA Companies (Cost Annexure to 5 uct or service [axis] tOrServiceAxis Ref Records and Audit) CRA-3 ; Part Rules 2014 D 204 in-cost Identification number of for- IdentificationNumberOfForeign- Disclosure MCA Companies (Cost Annexure to 5 eign related party in country of RelatedPartyInCountryOfIncor- Ref Records and Audit) CRA-3 ; Part incorporation or residence porationOrResidence Rules 2014 D 205 in-cost Imports of finished goods ImportsOfFinishedGoods Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 B 206 in-cost In house capacity utilization InHouseCapacityUtilization Disclosure MCA Companies (Cost Annexure to 1 (%) Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 207 in-cost Indirect taxes paid through PLA IndirectTaxesPaidThrough- Disclosure MCA Companies (Cost Annexure to 6 or cash PLAOrCash Ref Records and Audit) CRA-3 ; Part Rules 2014 D 208 in-cost Select sector for classifying SelectSectorForClassifyingManu- disclosure MCA Companies (Cost manufactured product or ser- facturedProductOrService Ref Records and Audit) vice Rules 2014 209 in-cost Industry specific expenses 10 IndustrySpecificExpens- Disclosure MCA Companies (Cost Annexure to 2C [member] es10Member Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2C Ref Records and Audit) CRA-3 ; Part Rules 2014 C 210 in-cost Industry specific expenses 1 IndustrySpecificExpens- Disclosure MCA Companies (Cost Annexure to 2C [member] es1Member Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2C Ref Records and Audit) CRA-3 ; Part Rules 2014 C 211 in-cost Industry specific expenses 2 IndustrySpecificExpens- Disclosure MCA Companies (Cost Annexure to 2C [member] es2Member Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2C Ref Records and Audit) CRA-3 ; Part Rules 2014 C 212 in-cost Industry specific expenses 3 IndustrySpecificExpens- Disclosure MCA Companies (Cost Annexure to 2C [member] es3Member Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2C Ref Records and Audit) CRA-3 ; Part Rules 2014 C 213 in-cost Industry specific expenses 4 IndustrySpecificExpens- Disclosure MCA Companies (Cost Annexure to 2C58 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph [member] es4Member Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2C Ref Records and Audit) CRA-3 ; Part Rules 2014 C 214 in-cost Industry specific expenses 5 IndustrySpecificExpens- Disclosure MCA Companies (Cost Annexure to 2C [member] es5Member Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2C Ref Records and Audit) CRA-3 ; Part Rules 2014 C 215 in-cost Industry specific expenses 6 IndustrySpecificExpens- Disclosure MCA Companies (Cost Annexure to 2C [member] es6Member Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2C Ref Records and Audit) CRA-3 ; Part Rules 2014 C 216 in-cost Industry specific expenses 7 IndustrySpecificExpens- Disclosure MCA Companies (Cost Annexure to 2C [member] es7Member Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2C Ref Records and Audit) CRA-3 ; Part Rules 2014 C 217 in-cost Industry specific expenses 8 IndustrySpecificExpens- Disclosure MCA Companies (Cost Annexure to 2C [member] es8Member Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2C Ref Records and Audit) CRA-3 ; Part Rules 2014 C 218 in-cost Industry specific expenses 9 IndustrySpecificExpens- Disclosure MCA Companies (Cost Annexure to 2C [member] es9Member Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2C Ref Records and Audit) CRA-3 ; Part Rules 2014 C 219 in-cost Inputs and conversion cost of InputsAndConversion- Disclosure MCA Companies (Cost Annexure to 2 product CostOfProduct Ref Records and Audit) CRA-3 ; Part Rules 2014 B 220 in-cost Installed capacity on start of InstalledCapacityOnStartOfRe- Disclosure MCA Companies (Cost Annexure to 1 reporting period portingPeriod Ref Records and Audit) CRA-3 ; Part Rules 2014 B disclo- MCA Companies (Cost Annexure to 1 sureRef Records and Audit) CRA-3 ; Part Rules 2014 C 221 in-cost Interest penalty fines paid by InterestPenaltyFinesPaidBy- Disclosure MCA Companies (Cost Annexure to 6 company Company Ref Records and Audit) CRA-3 ; Part Rules 2014 D 222 in-cost Level of rounding used in cost LevelOfRoundingUsedInCost- Disclosure MCA Companies (Cost Annexure to 1 statements (in INR) Statements Ref Records and Audit) CRA-3 ; Part Rules 2014 A¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 59 # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph 223 in-cost Long-term borrowings LongTermBorrowings Disclosure MCA Companies (Cost Annexure to 4 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 224 in-cost Material consumed 10 [mem- MaterialConsumed10Member Disclosure MCA Companies (Cost Annexure to 2A ber] Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 C 225 in-cost Material consumed 1 [member] MaterialConsumed1Member Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 C 226 in-cost Material consumed 2 [member] MaterialConsumed2Member Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 C 227 in-cost Material consumed 3 [member] MaterialConsumed3Member Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 C 228 in-cost Material consumed 4 [member] MaterialConsumed4Member Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 C 229 in-cost Material consumed 5 [member] MaterialConsumed5Member Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 C 230 in-cost Material consumed 6 [member] MaterialConsumed6Member Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 C 231 in-cost Material consumed 7 [member] MaterialConsumed7Member Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part60 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph Rules 2014 C 232 in-cost Material consumed 8 [member] MaterialConsumed8Member Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 C 233 in-cost Material consumed 9 [member] MaterialConsumed9Member Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 C 234 in-cost Membership number of mem- MembershipNumberOfMember- Disclosure MCA Companies (Cost Annexure to 2 ber signing report SigningReport Ref Records and Audit) CRA-3 ; Part Rules 2014 A 235 in-cost Name of company NameOfCompany Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 A 236 in-cost Name of cost auditor or cost NameOfCostAuditorOrCostAudi- Disclosure MCA Companies (Cost Annexure to 2 auditors firm torsFirm Ref Records and Audit) CRA-3 ; Part Rules 2014 A 237 in-cost Name of expenses not consid- NameOfExpensesNotConsid- Disclosure MCA Companies (Cost Annexure to 2 ered in cost accounts eredInCostAccounts Ref Records and Audit) CRA-3 ; Part Rules 2014 D 238 in-cost Name of incomes not consid- NameOfIncomesNotConsid- Disclosure MCA Companies (Cost Annexure to 2 ered in cost accounts eredInCostAccounts Ref Records and Audit) CRA-3 ; Part Rules 2014 D 239 in-cost Name of member signing report NameOfMemberSigningReport Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 A 240 in-cost Name of product or service NameOfProductOrService Disclosure MCA Companies (Cost Annexure to 5 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 241 in-cost Name of product or industry NameOfProductOrIndustry Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 A 242 in-cost Name of related party NameOfRelatedParty Disclosure MCA Companies (Cost Annexure to 5 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 243 in-cost Name of related party [axis] NameOfRelatedPartyAxis Disclosure MCA Companies (Cost Annexure to 5 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 244 in-cost Net sales realization of product NetSalesRealizationOfProduct Disclosure MCA Companies (Cost Annexure to Ref Records and Audit) CRA-3 ; Part Rules 2014 B 245 in-cost Nature of issuing authority in NatureOfIssuingAuthorityIn- Disclosure MCA Companies (Cost Annexure to 5 country of incorporation or CountryOfIncorporationOrResi- Ref Records and Audit) CRA-3 ; Part residence dence Rules 2014 D 246 in-cost Nature of material consumed NatureOfMaterialConsumed Disclosure MCA Companies (Cost Annexure to 2A¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 61 # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 C 247 in-cost Nature of related party transac- NatureOfRelatedPartyTransac- Disclosure MCA Companies (Cost Annexure to 5 tions [axis] tionsAxis Ref Records and Audit) CRA-3 ; Part Rules 2014 D 248 in-cost Nature of related party transac- NatureOfRelatedPartyTransac- Disclosure MCA Companies (Cost Annexure to 5 tions domain tionsDomain Ref Records and Audit) CRA-3 ; Part Rules 2014 D 249 in-cost Net current assets NetCurrentAssets Disclosure MCA Companies (Cost Annexure to 4 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 250 in-cost Net revenue from operations of NetRevenueFromOperation- Disclosure MCA Companies (Cost Annexure to 4 company sOfCompany Ref Records and Audit) CRA-3 ; Part Rules 2014 D 251 in-cost Net revenue from operations of NetRevenueFromOperation- Disclosure MCA Companies (Cost Annexure to 3 company for value addition sOfCompanyForValueAddition Ref Records and Audit) CRA-3 ; Part Rules 2014 D 252 in-cost Sales Sales Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 253 in-cost Net worth NetWorth Disclosure MCA Clause 57 of Section Annexure to 4 Ref 2 of Companies Act, CRA-3 ; Part 2013 D 254 in-cost Notes to abridged cost state- NotesToAbridgedCostState- Disclosure MCA Companies (Cost Annexure to 2 ment of manufactured product mentOfManufacturedProductEx- Ref Records and Audit) CRA-3 ; Part [text block] planatory Rules 2014 B 255 in-cost Notes to details of industry NotesToDetailsOfIndustrySpecif- Disclosure MCA Companies (Cost Annexure to 2C specific operating expenses icOperatingExpensesExplanatory Ref Records and Audit) CRA-3 ; Part [text block] Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2C Ref Records and Audit) CRA-3 ; Part Rules 2014 C 256 in-cost Notes to details of materials NotesToDetailsOfMaterialsCon- Disclosure MCA Companies (Cost Annexure to 2A consumed [text block] sumedExplanatory Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 C 257 in-cost Notes to financial position and NotesToFinancialPositionAndRa- Disclosure MCA Companies (Cost Annexure to 4 ratio analysis [text block] tioAnalysisExplanatory Ref Records and Audit) CRA-3 ; Part Rules 2014 D 258 in-cost Notes to profit reconciliation NotesToProfitReconciliationEx- Disclosure MCA Companies (Cost Annexure to 2 [text block] planatory Ref Records and Audit) CRA-3 ; Part Rules 2014 D 259 in-cost Notes to quantitative infor- NotesToQuantitativeInfor- Disclosure MCA Companies (Cost Annexure to 1 mation for manufactured prod- mationForManufac- Ref Records and Audit) CRA-3 ; Part uct [text block] turedProductExplanatory Rules 2014 B62 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph 260 in-cost Notes to related party transac- NotesToRelatedPartyTransac- Disclosure MCA Companies (Cost Annexure to 5 tion [text block] tionExplanatory Ref Records and Audit) CRA-3 ; Part Rules 2014 D 261 in-cost Notes to utilities [text block] NotesToUtilitiesExplanatory Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 C 262 in-cost Notes to value addition and NotesToValueAddition- Disclosure MCA Companies (Cost Annexure to 3 distribution of earnings [text AndDistributionOfEarningsEx- Ref Records and Audit) CRA-3 ; Part block] planatory Rules 2014 D 263 in-cost Number of audit committee NumberOfAuditCommitteeMeet- Disclosure MCA Companies (Cost Annexure to 2 meeting attended by cost audi- ingAttendedByCostAuditor- Ref Records and Audit) CRA-3 ; Part tor during year DuringYear Rules 2014 A 264 in-cost Number of cost auditor(s) for NumberOfCostAuditorsForRe- Disclosure MCA Companies (Cost Annexure to 1 reporting period portingPeriod Ref Records and Audit) CRA-3 ; Part Rules 2014 A 265 in-cost Other credits utilised OtherCreditsUtilised Disclosure MCA Companies (Cost Annexure to 6 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 266 in-cost Other distribution of earnings OtherDistributionOfEarnings Disclosure MCA Companies (Cost Annexure to 3 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 268 in-cost Other incomes of company OtherIncomesOfCompany Disclosure MCA Companies (Cost Annexure to 4 Ref Records and Audit) CRA-3 ; Part Rules 2014 A disclo- MCA Companies (Cost Annexure to 3 sureRef Records and Audit) CRA-3 ; Part Rules 2014 D 269 in-cost Other quantitative adjustments OtherQuantitativeAdjustments Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 B 270 in-cost Other state taxes payable by OtherStateTaxesPayableBy- Disclosure MCA Companies (Cost Annexure to 6 company Company Ref Records and Audit) CRA-3 ; Part Rules 2014 D 271 in-cost Per unit cost of production or PerUnitCostOfProductionOrOp- Disclosure MCA Companies (Cost Annexure to 2 operations of goods sold erationsOfGoodsSold Ref Records and Audit) CRA-3 ; Part Rules 2014 B 272 in-cost Per unit cost of sales of product PerUnitCostOfSalesOfProduct Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 B 273 in-cost Per unit margin as per cost PerUnitMarginAsPerCostAc- Disclosure MCA Companies (Cost Annexure to 2 accounts of product countsOfProduct Ref Records and Audit) CRA-3 ; Part Rules 2014 B 274 in-cost Per unit net sales realization of PerUnitNetSalesRealization- Disclosure MCA Companies (Cost Annexure to 2 product OfProduct Ref Records and Audit) CRA-3 ; Part¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 63 # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph Rules 2014 B 275 in-cost Permanent account number of PermanentAccountNumber- Disclosure MCA Companies (Cost Annexure to 2 cost auditor or cost auditors OfCostAuditorOrCostAudi- Ref Records and Audit) CRA-3 ; Part firm torsFirm Rules 2014 A 276 in-cost Permanent account number of PermanentAccountNumberOf- Disclosure MCA Companies (Cost Annexure to 5 related party RelatedParty Ref Records and Audit) CRA-3 ; Part Rules 2014 D 277 in-cost Place of signing cost audit PlaceOfSigningCostAudit- Disclosure MCA Companies (Cost Annexure to 2 report and annexure by cost ReportAndAnnexureByCostAu- Ref Records and Audit) CRA-3 ; Part auditor ditor Rules 2014 A 278 in-cost CTA code of manufactured CTACodeOfManufacturedProd- Disclosure MCA Companies (Cost Annexure to 4 product uct Ref Records and Audit) CRA-3 ; Part Rules 2014 A Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2C Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 279 in-cost Quantitative information of QuantitativeInformationOfManu- Disclosure MCA Companies (Cost Annexure to 1 manufactured product [abstract] facturedProductAbstract Ref Records and Audit) CRA-3 ; Part Rules 2014 B 280 in-cost Address of cost auditor or cost AddressOfCostAuditorOr- Disclosure MCA Companies (Cost Annexure to 2 auditors firm CostAuditorsFirm Ref Records and Audit) CRA-3 ; Part Rules 2014 A 281 in-cost Quantitative information of QuantitativeInformationOfSer- Disclosure MCA Companies (Cost Annexure to 1 service [abstract] viceAbstract Ref Records and Audit) CRA-3 ; Part Rules 2014 C 282 in-cost Manufactured product or ser- ManufacturedProductOrService- Disclosure MCA Companies (Cost Annexure to 4 vice [abstract] Abstract Ref Records and Audit) CRA-3 ; Part Rules 2014 A 283 in-cost Product or service code ProductOrServiceCode Disclosure MCA Companies (Cost Annexure to 5 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 284 in-cost Production as per excise or ProductionAsPerExcise- Disclosure MCA Companies (Cost Annexure to 1 GST records OrGSTRecords Ref Records and Audit) CRA-3 ; Part Rules 2014 B 285 in-cost Profit before tax ProfitBeforeTax Disclosure MCA Companies (Cost Annexure to 464 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph Ref Records and Audit) CRA-3 ; Part Rules 2014 D 286 in-cost Profit before tax to capital ProfitBeforeTaxToCapitalEm- Disclosure MCA Companies (Cost Annexure to 4 employed (%) ployed Ref Records and Audit) CRA-3 ; Part Rules 2014 D 287 in-cost Profit before tax to net revenue ProfitBeforeTaxToNetRevenue- Disclosure MCA Companies (Cost Annexure to 4 from operations of company FromOperationsOfCompany Ref Records and Audit) CRA-3 ; Part (%) Rules 2014 D 288 in-cost Profit before tax to net worth ProfitBeforeTaxToNetWorth Disclosure MCA Companies (Cost Annexure to 4 (%) Ref Records and Audit) CRA-3 ; Part Rules 2014 D 289 in-cost Profit before tax to value added ProfitBeforeTaxToValueAdd- Disclosure MCA Companies (Cost Annexure to 4 of company (%) edOfCompany Ref Records and Audit) CRA-3 ; Part Rules 2014 D 290 in-cost Profit (loss) as per cost ac- ProfitLossAsPerCostAc- Disclosure MCA Companies (Cost Annexure to 2 counts [abstract] countsAbstract Ref Records and Audit) CRA-3 ; Part Rules 2014 D 291 in-cost Profit (loss) as per financial ProfitLossAsPerFinancialAc- Disclosure MCA Companies (Cost Annexure to 2 accounts (excluding Other counts Ref Records and Audit) CRA-3 ; Part Comprehensive Income for Rules 2014 D companies following Ind AS) 292 in-cost Profit reconciliation of compa- ProfitReconciliationOfCom- Disclosure MCA Companies (Cost Annexure to 2 ny as whole [abstract] panyAsWholeAbstract Ref Records and Audit) CRA-3 ; Part Rules 2014 D Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 D Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 293 in-cost Profitability ratios of company ProfitabilityRatiosOfCom- Disclosure MCA Companies (Cost Annexure to 4 [abstract] panyAbstract Ref Records and Audit) CRA-3 ; Part Rules 2014 D 294 in-cost Purchase of product [member] PurchaseOfProductMember Disclosure MCA Companies (Cost Annexure to 5 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 295 in-cost Quantitative details of manu- QuantitativeDetailsOfManufac- Disclosure MCA Companies (Cost Annexure to 2 factured product [abstract] turedProductAbstract Ref Records and Audit) CRA-3 ; Part Rules 2014 B 296 in-cost Quantity of material consumed QuantityOfMaterialConsumed Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 C 297 in-cost Quantity of utilities consumed QuantityOfUtilitiesConsumed Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 65 # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph Rules 2014 C 298 in-cost Unit of measurement for manu- UnitOfMeasurementForManufac- Disclosure MCA Companies (Cost Annexure to 1 factured product turedProduct Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 B 299 in-cost Quantity produced on loan QuantityProducedOnLoanLi- Disclosure MCA Companies (Cost Annexure to 1 license or by third parties on censeOrByThirdPartiesOnJob- Ref Records and Audit) CRA-3 ; Part job work Work Rules 2014 B 300 in-cost Quantity produced under leas- QuantityProducedUnderLeas- Disclosure MCA Companies (Cost Annexure to 1 ing arrangements ingArrangements Ref Records and Audit) CRA-3 ; Part Rules 2014 B 301 in-cost Rate of material consumed RateOfMaterialConsumed Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 C 302 in-cost Rate of utilities consumed RateOfUtilitiesConsumed Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 C 303 in-cost Raw materials stock to con- RawMaterialsStockToConsump- Disclosure MCA Companies (Cost Annexure to 4 sumption of company (in tionOfCompanyInMonths Ref Records and Audit) CRA-3 ; Part months) Rules 2014 D 304 in-cost Reconciliation of indirect taxes ReconciliationOfIndirectTax- Disclosure MCA Companies (Cost Annexure to 6 [abstract] esAbstract Ref Records and Audit) CRA-3 ; Part Rules 2014 D 305 in-cost Disclosure regarding audit of DisclosureRegardingAudi- Disclosure MCA Companies (Cost CRA-3 cost records in conformity with tOfCostRecordsInConformi- Ref Records and Audit) Cost Auditing Standards [text tyWithCostAuditingStand- Rules 2014 block] ardsExplanatory 306 in-cost Related party transactions [ab- RelatedPartyTransactionsAbstract Disclosure MCA Companies (Cost Annexure to 5 stract] Ref Records and Audit) CRA-3 ; Part Rules 2014 D 307 in-cost Reporting currency of entity ReportingCurrencyOfEntity Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 A 308 in-cost Reserves and surplus ReservesAndSurplus Disclosure MCA Companies (Cost Annexure to 4 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 309 in-cost Sale of product [member] SaleOfProductMember Disclosure MCA Companies (Cost Annexure to 5 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 310 in-cost Quantity sold of manufactured QuantitySoldOfManufac- Disclosure MCA Companies (Cost Annexure to 1 and traded product turedAndTradedProduct Ref Records and Audit) CRA-3 ; Part Rules 2014 B66 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph 311 in-cost Self manufactured quantity SelfManufacturedQuantity Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 B 312 in-cost Self or captive consumption SelfOrCaptiveConsumptionIn- Disclosure MCA Companies (Cost Annexure to 1 including samples cludingSamples Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 B 313 in-cost Services received [member] ServicesReceivedMember Disclosure MCA Companies (Cost Annexure to 5 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 314 in-cost Services rendered [member] ServicesRenderedMember Disclosure MCA Companies (Cost Annexure to 5 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 315 in-cost Share capital ShareCapital Disclosure MCA Companies (Cost Annexure to 4 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 316 in-cost Stock and other adjustments StockAndOtherAdjustments Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 B 317 in-cost Stock and other adjustments of StockAndOtherAdjustmentsOf- Disclosure MCA Companies (Cost Annexure to 1 manufactured product [abstract] ManufacturedProductAbstract Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 B 318 in-cost Stores and spares stock to con- StoresAndSparesStockToCon- Disclosure MCA Companies (Cost Annexure to 4 sumption of company (in sumptionOfCompanyInMonths Ref Records and Audit) CRA-3 ; Part months) Rules 2014 D 319 in-cost To employees as salaries, wag- ToEmployeesAsSalariesWag- Disclosure MCA Companies (Cost Annexure to 3 es, retirement benefits and esRetirementBenefitsAndOthers Ref Records and Audit) CRA-3 ; Part others Rules 2014 D 320 in-cost To government as taxes ToGovernmentAsTaxes Disclosure MCA Companies (Cost Annexure to 3 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 321 in-cost To shareholders as dividend ToShareholdersAsDividend Disclosure MCA Companies (Cost Annexure to 3 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 322 in-cost Revenue as per financial ac- RevenueAsPerFinancialAccounts Disclosure MCA Companies (Cost Annexure to 4 counts Ref Records and Audit) CRA-3 ; Part Rules 2014 A 323 in-cost Revenue including Exceptional, RevenueIncludingExceptionalEx- Disclosure MCA Companies (Cost Annexure to 4 Extra Ordinary and Other traordinaryAndOtherComprehen- Ref Records and Audit) CRA-3 ; Part Comprehensive Income siveIncome Rules 2014 A 324 in-cost Exceptional and Extra Ordinary ExtraordinaryExpenses Disclosure MCA Companies (Cost Annexure to 3 Expenses Ref Records and Audit) CRA-3 ; Part¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 67 # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph Rules 2014 D 325 in-cost Turnover as per excise/ service TurnoverAsPerExciseOrServ- Disclosure MCA Companies (Cost Annexure to 4 tax/ GST records iceTaxOrGSTRecords Ref Records and Audit) CRA-3 ; Part Rules 2014 A 330 in-cost Types of indirect taxes of com- TypesOfIndirectTaxesOfCom- Disclosure MCA Companies (Cost Annexure to 6 pany [axis] panyAxis Ref Records and Audit) CRA-3 ; Part Rules 2014 D 331 in-cost Types of indirect taxes of com- TypesOfIndirectTaxesOfCompa- Disclosure MCA Companies (Cost Annexure to 6 pany domain nyDomain Ref Records and Audit) CRA-3 ; Part Rules 2014 D 332 in-cost Types of indirect taxes of com- TypesOfIndirectTaxesOfCom- Disclosure MCA Companies (Cost Annexure to 6 pany [table] panyTable Ref Records and Audit) CRA-3 ; Part Rules 2014 D 338 in-cost Unit of material consumed UnitOfMaterialConsumed Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 C 339 in-cost Unit of utilities consumed UnitOfUtilitiesConsumed Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 C 340 in-cost Utility 10 [member] Utility10Member Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 C 341 in-cost Utility 1 [member] Utility1Member Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 C 342 in-cost Utility 2 [member] Utility2Member Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 C 343 in-cost Utility 3 [member] Utility3Member Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 C 344 in-cost Utility 4 [member] Utility4Member Disclosure MCA Companies (Cost Annexure to 2B68 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 C 345 in-cost Utility 5 [member] Utility5Member Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 C 346 in-cost Utility 6 [member] Utility6Member Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 C 347 in-cost Utility 7 [member] Utility7Member Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 C 348 in-cost Utility 8 [member] Utility8Member Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 B disclo- MCA Companies (Cost Annexure to 2B sureRef Records and Audit) CRA-3 ; Part Rules 2014 C 349 in-cost Utility 9 [member] Utility9Member Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 C 350 in-cost Value added of company ValueAddedOfCompany Disclosure MCA Companies (Cost Annexure to 3 Ref Records and Audit) CRA-3 ; Part Rules 2014 D Disclosure MCA Companies (Cost Annexure to 4 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 351 in-cost Value added to net revenue ValueAddedToNetRevenueFro- disclo- MCA Companies (Cost Annexure to 4 from operations of company mOperationsOfCompany sureRef Records and Audit) CRA-3 ; Part (%) Rules 2014 D 352 in-cost Value addition and distribution ValueAdditionAndDistribution- Disclosure MCA Companies (Cost Annexure to 3 of earnings (company as whole) OfEarningsCom- Ref Records and Audit) CRA-3 ; Part [abstract] panyAsWholeAbstract Rules 2014 D 353 in-cost Whether company has related WhetherCompanyHasRelatedPar- Disclosure MCA Companies (Cost Annexure to 1 party transactions for sale or tyTransactionsForSaleOrPur- Ref Records and Audit) CRA-3 ; Part purchase of goods or services chaseOfGoodsOrServices Rules 2014 A¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 69 # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph 354 in-cost Whether cost auditor is lead WhetherCostAuditorIsLeadAudi- Disclosure MCA Companies (Cost Annexure to 2 auditor tor Ref Records and Audit) CRA-3 ; Part Rules 2014 A 355 in-cost Whether cost auditors report WhetherCostAuditorsRe- Disclosure MCA Companies (Cost Annexure to 1 has been qualified or has any portHasBeenQuali- Ref Records and Audit) CRA-3 ; Part reservations or contains adverse fiedOrHasAnyReservationsOr- Rules 2014 A remarks ContainsAdverseRemarks 356 in-cost Whether previous year figures WhetherPreviousYearFig- Disclosure MCA Companies (Cost Annexure to 4 are reported uresAreReported Ref Records and Audit) CRA-3 ; Part Rules 2014 A 357 in-cost Exceptional and extra ordinary ExceptionalAndExtraOrdinaryIn- Disclosure MCA Companies (Cost Annexure to 4 income come Ref Records and Audit) CRA-3 ; Part Rules 2014 A Disclosure MCA Companies (Cost Annexure to 3 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 358 in-cost Working capital ratios of com- WorkingCapitalRatiosOfCom- Disclosure MCA Companies (Cost Annexure to 4 pany [abstract] panyAbstract Ref Records and Audit) CRA-3 ; Part Rules 2014 D 359 in-cost Name of service NameOfService Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 C Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 C Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 C Disclosure MCA Companies (Cost Annexure to 2C Ref Records and Audit) CRA-3 ; Part Rules 2014 C 360 in-cost Service code ServiceCode Disclosure MCA Companies (Cost Annexure to 4 Ref Records and Audit) CRA-3 ; Part Rules 2014 A Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 C Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 C Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 C Disclosure MCA Companies (Cost Annexure to 2C70 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph Ref Records and Audit) CRA-3 ; Part Rules 2014 C Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 361 in-cost Actual service provided [ab- ActualServiceProvidedAbstract Disclosure MCA Companies (Cost Annexure to 1 stract] Ref Records and Audit) CRA-3 ; Part Rules 2014 C 362 in-cost Own services OwnServices Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 363 in-cost Services under contractual ServicesUnderContractualAr- Disclosure MCA Companies (Cost Annexure to 1 arrangement rangement Ref Records and Audit) CRA-3 ; Part Rules 2014 C 364 in-cost Outsourced services OutsourcedServices Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 365 in-cost Actual service provided ActualServiceProvided Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 C Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 366 in-cost Notes to manufactured product NotesToManufac- Disclosure MCA Companies (Cost Annexure to 1 and service profitability state- turedProductAndServiceProfita- Ref Records and Audit) CRA-3 ; Part ment [text block] bilityStatementExplanatory Rules 2014 D 367 in-cost Services provided as per service ServicesProvidedAsPerServ- Disclosure MCA Companies (Cost Annexure to 6(B) tax or GST records iceTaxOrGSTRecords Ref Records and Audit) CRA-3 ; Part Rules 2014 D 368 in-cost Actual service rendered [ab- ActualServiceRenderedAbstract Disclosure MCA Companies (Cost Annexure to 1 stract] Ref Records and Audit) CRA-3 ; Part Rules 2014 C 369 in-cost Domestic service rendered DomesticServiceRendered Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 370 in-cost Export service rendered ExportServiceRendered Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 371 in-cost Actual service rendered ActualServiceRendered Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 C Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 372 in-cost Name of manufactured product NameOfManufacturedProduct Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 B¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 71 # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2C Ref Records and Audit) CRA-3 ; Part Rules 2014 B 373 in-cost Product and service profitabil- ProductAndServiceProfitabil- Disclosure MCA Companies (Cost Annexure to 1 ity statement of manufactured ityStatementOfManufac- Ref Records and Audit) CRA-3 ; Part product or service [abstract] turedProductOrServiceAbstract Rules 2014 D 374 in-cost Details of manufactured prod- DetailsOfManufac- Disclosure MCA Companies (Cost Annexure to 1 uct and service profitability turedProductAndServiceProfita- Ref Records and Audit) CRA-3 ; Part statement [abstract] bilityStatementAbstract Rules 2014 D 375 in-cost Cost per unit of service availa- CostPerUnitOfServiceAvailable Disclosure MCA Companies (Cost Annexure to 2 ble Ref Records and Audit) CRA-3 ; Part Rules 2014 C 376 in-cost Cost per unit of sales before CostPerUnitOfSalesBeforeInter- Disclosure MCA Companies (Cost Annexure to 2 interest est Ref Records and Audit) CRA-3 ; Part Rules 2014 B 377 in-cost SRN number of form CRA-2 SRNNumberOfFormCRA2 Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 A 378 in-cost Disclosure relating to mainte- DisclosureRelatingToMainte- Disclosure MCA Companies (Cost CRA-3 nance of cost records as per rule nanceOfCostRecordsAsPer- ef Records and Audit) 5 of the companies cost records Rule5OfTheCompaniesCostReco Rules 2014 and audit rules 2014 [text rdsAndAudit- block] Rules2014Explanatory 379 in-cost Disclosure regarding availabil- DisclosureRegardingAvailabil- Disclosure MCA Companies (Cost CRA-3 ity of information as per com- ityOfInformationAsPerCompa- Ref Records and Audit) panies act 2013 [text block] niesAct2013Explanatory Rules 2014 380 in-cost Details of manufactured prod- DetailsOfManufacturedProduc- Disclosure MCA Companies (Cost Annexure to 4 uct or service [abstract] tOrServiceAbstract Ref Records and Audit) CRA-3 ; Part Rules 2014 A 381 in-cost Manufactured product or ser- ManufacturedProductOrService- Disclosure MCA Companies (Cost Annexure to 4 vice [table] Table Ref Records and Audit) CRA-3 ; Part Rules 2014 A Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 C Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C72 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 382 in-cost Identification of manufactured IdentificationOfManufac- Disclosure MCA Companies (Cost Annexure to 4 product or service [axis] turedProductOrServiceAxis Ref Records and Audit) CRA-3 ; Part Rules 2014 A Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 C Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2C Ref Records and Audit) CRA-3 ; Part Rules 2014 B Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C Disclosure MCA Companies (Cost Annexure to 2A Ref Records and Audit) CRA-3 ; Part Rules 2014 C Disclosure MCA Companies (Cost Annexure to 2B Ref Records and Audit) CRA-3 ; Part Rules 2014 C Disclosure MCA Companies (Cost Annexure to 2C Ref Records and Audit) CRA-3 ; Part Rules 2014 C Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 383 in-cost General information of manu- GeneralInformationOfManufac- Disclosure MCA Companies (Cost Annexure to 4 factured product or service turedProductOrServiceAbstract Ref Records and Audit) CRA-3 ; Part [abstract] Rules 2014 A 384 in-cost Name of manufactured product NameOfManufacturedProduc- Disclosure MCA Companies (Cost Annexure to 4 or service tOrService Ref Records and Audit) CRA-3 ; Part Rules 2014 A Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 385 in-cost Unit of measurement for manu- UnitOfMeasurementForManufac- Disclosure MCA Companies (Cost Annexure to 4 factured product or service turedProductOrService Ref Records and Audit) CRA-3 ; Part¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 73 # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph Rules 2014 A 386 in-cost Whether manufactured product WhetherManufacturedProduc- Disclosure MCA Companies (Cost Annexure to 4 or service covered under cost tOrServiceCoveredUnder- Ref Records and Audit) CRA-3 ; Part audit CostAudit Rules 2014 A 387 in-cost Net operational revenue of NetOperationalRevenueOfManu- Disclosure MCA Companies (Cost Annexure to 4 manufactured product or ser- facturedProductOrService Ref Records and Audit) CRA-3 ; Part vice Rules 2014 A 388 in-cost Notes to manufactured product NotesToManufacturedProduc- Disclosure MCA Companies (Cost Annexure to 4 or service [text block] tOrServiceExplanatory Ref Records and Audit) CRA-3 ; Part Rules 2014 A 389 in-cost Unit of measurement for ser- UnitOfMeasurementForService Disclosure MCA Companies (Cost Annexure to 1 vice Ref Records and Audit) CRA-3 ; Part Rules 2014 C Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 390 in-cost Available capacity of service AvailableCapacityOfService- Disclosure MCA Companies (Cost Annexure to 1 [abstract] Abstract Ref Records and Audit) CRA-3 ; Part Rules 2014 C 391 in-cost Available capacity of service AvailableCapacityOfService Disclosure MCA Companies (Cost Annexure to 1 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 392 in-cost Notes to quantitative infor- NotesToQuantitativeInfor- Disclosure MCA Companies (Cost Annexure to 1 mation for service [text block] mationForServiceExplanatory Ref Records and Audit) CRA-3 ; Part Rules 2014 C 393 in-cost Quantitative details of service QuantitativeDetailsOfService- Disclosure MCA Companies (Cost Annexure to 2 [abstract] Abstract Ref Records and Audit) CRA-3 ; Part Rules 2014 C 394 in-cost Captive consumption CaptiveConsumption Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C Disclosure MCA Companies (Cost Annexure to Ref Records and Audit) CRA-3 Rules 2014 395 in-cost Other adjustments OtherAdjustments Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 397 in-cost Cost of other overheads CostOfOtherOverheads Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 398 in-cost Cost of service provided CostOfServiceProvided Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 399 in-cost Cost of services sold CostOfServicesSold Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 400 in-cost Cost of service available CostOfServiceAvailable Disclosure MCA Companies (Cost Annexure to 274 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph Ref Records and Audit) CRA-3 ; Part Rules 2014 C 401 in-cost Cost of service before interest CostOfServiceBeforeInterest Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 402 in-cost Cost of sales of service CostOfSalesOfService Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 403 in-cost Cost per unit details of service CostPerUnitDetailsOfService- Disclosure MCA Companies (Cost Annexure to 2 [abstract] Abstract Ref Records and Audit) CRA-3 ; Part Rules 2014 C 404 in-cost Cost per unit of other overheads CostPerUnitOfOtherOverheads Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 405 in-cost Cost per unit of service provid- CostPerUnitOfServiceProvided Disclosure MCA Companies (Cost Annexure to 2 ed Ref Records and Audit) CRA-3 ; Part Rules 2014 C 406 in-cost Cost per unit of other adjust- CostPerUnitOfOtherAdjustments Disclosure MCA Companies (Cost Annexure to 2 ments Ref Records and Audit) CRA-3 ; Part Rules 2014 C 407 in-cost Per unit cost of services sold of PerUnitCostOfServicesSold Disclosure MCA Companies (Cost Annexure to 2 service Ref Records and Audit) CRA-3 ; Part Rules 2014 C 408 in-cost Per unit cost of services sold PerUnitCostOfServicesSoldBe- Disclosure MCA Companies (Cost Annexure to 2 before interest foreInterest Ref Records and Audit) CRA-3 ; Part Rules 2014 C 409 in-cost Per unit cost of services sold PerUnitCostOfServicesSol- Disclosure MCA Companies (Cost Annexure to 2 dOfService Ref Records and Audit) CRA-3 ; Part Rules 2014 C 410 in-cost Per unit net sales realization of PerUnitNetSalesRealizationOf- Disclosure MCA Companies (Cost Annexure to 2 service Service Ref Records and Audit) CRA-3 ; Part Rules 2014 C 411 in-cost Per unit margin as per cost PerUnitMarginAsPerCostAc- Disclosure MCA Companies (Cost Annexure to 2 accounts of service countsOfService Ref Records and Audit) CRA-3 ; Part Rules 2014 C 412 in-cost Notes to abridged cost state- NotesToAbridgedCostState- Disclosure MCA Companies (Cost Annexure to 2 ment of service [text block] mentOfServiceExplanatory Ref Records and Audit) CRA-3 ; Part Rules 2014 C 413 in-cost Details of utilities of service DetailsOfUtilitiesForService- disclosure MCA Companies (Cost Annexure to 2B [table] Table Ref Records and Audit) CRA-3 ; Part Rules 2014 C 414 in-cost Details of utilities of service DetailsOfUtilitiesForServiceAxis Disclosure MCA Companies (Cost Annexure to 2B [axis] Ref Records and Audit) CRA-3 ; Part Rules 2014 C 415 in-cost Details of utilities of service DetailsOfUtilitiesForService- Disclosure MCA Companies (Cost Annexure to 2B domain Domain Ref Records and Audit) CRA-3 ; Part Rules 2014 C 416 in-cost Details of utilities for service DetailsOfUtilitiesForService- Disclosure MCA Companies (Cost Annexure to 2B [abstract] Abstract Ref Records and Audit) CRA-3 ; Part Rules 2014 C¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 75 # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph 417 in-cost Net sales realization of service NetSalesRealizationOfService Disclosure MCA Companies (Cost Annexure to 2 Ref Records and Audit) CRA-3 ; Part Rules 2014 C 418 in-cost Profit (loss) for audited product ProfitLossForAuditedProduc- Disclosure MCA Companies (Cost Annexure to 2 or services tOrServices Ref Records and Audit) CRA-3 ; Part Rules 2014 D 419 in-cost Profit (loss) for unaudited ProfitLossForUnauditedProduc- Disclosure MCA Companies (Cost Annexure to 2 product or services tOrServices Ref Records and Audit) CRA-3 ; Part Rules 2014 D 420 in-cost Gross fixed assets GrossFixedAssets Disclosure MCA Companies (Cost Annexure to 4 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 421 in-cost Net fixed assets NetFixedAssets Disclosure MCA Companies (Cost Annexure to 4 Ref Records and Audit) CRA-3 ; Part Rules 2014 D 422 in-cost Cost per unit of total inputs and CostPerUnitOfTotalInputsAnd- Disclosure MCA Companies (Cost Annexure to 2 conversion cost for service ConversionCostForService Ref Records and Audit) CRA-3 ; Part Rules 2014 C 423 in-cost Inputs and conversion cost for InputsAndConversion- Disclosure MCA Companies (Cost Annexure to 2 service CostForService Ref Records and Audit) CRA-3 ; Part Rules 2014 C 424 in-cost Amount of margin of service as AmountOfMarginOfSer- Disclosure MCA Companies (Cost Annexure to 2 per cost accounts viceAsPerCostAccounts Ref Records and Audit) CRA-3 ; Part Rules 2014 C 425 in-cost Other operating incomes of OtherOperatingIncomesOfCom- Disclosure MCA Companies (Cost Annexure to 4 company pany Ref Records and Audit) CRA-3 ; Part Rules 2014 A 426 in-cost Operating incomes of company OperatingIncomesOfCompany Disclosure MCA Companies (Cost Annexure to 4 Ref Records and Audit) CRA-3 ; Part Rules 2014 A 428 in-cost Number of audit committee NumberOfAuditCommitteeMeet- Disclosure MCA Companies (Cost Annexure to 2 meetings during the year for ingsForWhichCostAuditor- Ref Records and Audit) CRA-3 ; Part which cost auditor was invited WasInvited Rules 2014 A 429 in-cost Other comprehensive income OtherComprehensiveIncome Disclosure MCA Companies (Cost Annexure to 4 Ref Records and Audit) CRA-3 ; Part Rules 2014 A 430 in-cost Other adjustments [abstract] OtherAdjustmentsAbstract Disclosure MCA Companies (Cost Annexure to 4 Ref Records and Audit) CRA-3 ; Part Rules 2014 A 431 in-cost Other adjustments towards OtherAdjustmentsTowardsManu- Disclosure MCA Companies (Cost Annexure to manufactured product or ser- facturedProductOrService Ref Records and Audit) CRA-3 vice Rules 2014 432 in-cost Available services for sale AvailableServicesForSale Disclosure MCA Companies (Cost Annexure to Ref Records and Audit) CRA-3 Rules 2014 433 in-cost Excise duty VAT,CST, Cess ExciseDutyVATCSTCessAn- Disclosure MCA Companies (Cost Annexure to and other state taxes [member] dOtherStateTaxesMember Ref Records and Audit) CRA-3 Rules 2014 434 in-cost Central goods and service tax CentralGoodsAndSer- Disclosure MCA Companies (Cost Annexure to 6(B) [member] viceTaxMember Ref Records and Audit) CRA-3 ; Part76 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph Rules 2014 D 435 in-cost State or union territory goods StateOrUnionTerritoryGood- Disclosure MCA Companies (Cost Annexure to and service tax [member] sAndServiceTaxMember Ref Records and Audit) CRA-3 Rules 2014 436 in-cost Integrated goods and service IntegratedGoodsAndSer- Disclosure MCA Companies (Cost Annexure to 6(B) tax [member] viceTaxMember Ref Records and Audit) CRA-3 ; Part Rules 2014 D 437 in-cost Goods and service taxes paya- GoodsAndServiceTaxesPaya- Disclosure MCA Companies (Cost Annexure to 6(B) ble of company [abstract] bleOfCompanyAbstract Ref Records and Audit) CRA-3 ; Part Rules 2014 D 438 in-cost Input tax credit utilised [ab- InputTaxCreditUtilisedAbstract Disclosure MCA Companies (Cost Annexure to 6(B) stract] Ref Records and Audit) CRA-3 ; Part Rules 2014 D 439 in-cost Taxes payable on outward TaxesPayableOnOutwardTaxa- Disclosure MCA Companies (Cost Annexure to taxable supplies other than zero bleSuppliesOtherThanZeroRat- Ref Records and Audit) CRA-3 rated nil rated and exempted edNilRatedAndExempted Rules 2014 440 in-cost Taxes payable on zero rated TaxesPayableOnZeroRatedOut- Disclosure MCA Companies (Cost Annexure to outward taxable supplies wardTaxableSupplies Ref Records and Audit) CRA-3 Rules 2014 441 in-cost Taxes payable on inward sup- TaxesPayableOnInwardSup- Disclosure MCA Companies (Cost Annexure to plies liable to reverse charge pliesLiableToReverseCharge Ref Records and Audit) CRA-3 Rules 2014 442 in-cost Taxes payable on nil rated and TaxesPayableOnNilRatedAn- Disclosure MCA Companies (Cost Annexure to exempted outward supplies dExemptedOutwardSupplies Ref Records and Audit) CRA-3 Rules 2014 443 in-cost Taxes payable on non GST TaxesPayableOnNonGSTOut- Disclosure MCA Companies (Cost Annexure to 6(B) outward supplies wardSupplies Ref Records and Audit) CRA-3 ; Part Rules 2014 D 444 in-cost Goods and service taxes paya- GoodsAndServiceTaxesPayable Disclosure MCA Companies (Cost Annexure to 6(B) ble Ref Records and Audit) CRA-3 ; Part Rules 2014 D 445 in-cost Value added tax central sales ValueAddedTaxCentralSales- Disclosure MCA Companies (Cost Annexure to tax and cess payable by compa- TaxAndCessPayableByCompany Ref Records and Audit) CRA-3 ny Rules 2014 446 in-cost Input tax credit utilised for InputTaxCreditUtilised- Disclosure MCA Companies (Cost Annexure to 6(B) CGST Or CENVAT ForCGSTOrCENVAT Ref Records and Audit) CRA-3 ; Part Rules 2014 D 447 in-cost Input tax credit utilised for InputTaxCreditUtilised- Disclosure MCA Companies (Cost Annexure to 6(B) SGST or UTGST or VAT ForSGSTOrUTGSTOrVAT Ref Records and Audit) CRA-3 ; Part Rules 2014 D 448 in-cost Input tax credit utilised for InputTaxCreditUtilisedForIGST Disclosure MCA Companies (Cost Annexure to 6(B) IGST Ref Records and Audit) CRA-3 ; Part Rules 2014 D 449 in-cost Input tax credit utilised for cess InputTaxCreditUtilisedForCess Disclosure MCA Companies (Cost Annexure to 6(B) Ref Records and Audit) CRA-3 ; Part Rules 2014 D 450 in-cost Transitional credit TransitionalCredit Disclosure MCA Companies (Cost Annexure to 6(B) Ref Records and Audit) CRA-3 ; Part Rules 2014 D 451 in-cost Difference between duties taxes DifferenceBetweenDutiesTax- Disclosure MCA Companies (Cost Annexure to¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 77 # Prefix Standard Label Element Name Reference Publisher Name Issue Chapter Section Par- Cla Sub- Num No Subpar- Role Date agra use clause ber te agraph ph paid and payable esPaidAndPayable Ref Records and Audit) CRA-3 Rules 2014 452 in-cost Notes to reconciliation of GST NotesToReconciliationOfG- Disclosure MCA Companies (Cost Annexure to 6(B) [text block] STExplanatory Ref Records and Audit) CRA-3 ; Part Rules 2014 D # Extended Link Role Uri Extended Link Role Id Extended Link Role definition Used On 1 http://www.icmai.in/xbrl/2018-04-01/in-cost-aud- CostAuditReportOfTheCompany [100100] Cost audit report of the company presentationLinkbaseRef , definitionLinkbas- role/CostAuditReportOfTheCompany eRef 2 http://www.icmai.in/xbrl/2018-04-01/in-cost- GeneralInformation [100200] General information presentationLinkbaseRef aud/role/GeneralInformation 3 http://www.icmai.in/xbrl/2018-04-01/in-cost- GeneralDetailsOfCostAuditor [100300] General details of cost auditor presentationLinkbaseRef , definitionLinkbas- aud/role/GeneralDetailsOfCostAuditor eRef 4 http://www.icmai.in/xbrl/2018-04-01/in-cost- CostAccountingPolicy [100310] Cost accounting policy presentationLinkbaseRef aud/role/CostAccountingPolicy 5 http://www.icmai.in/xbrl/2018-04-01/in-cost- ProductOrServiceDetailsForTheCompanyAsAWhole [100320] Product or service details for the presentationLinkbaseRef , calculationLinkbas- aud/role/ManufacturedProductOrService company as a whole eRef , definitionLinkbaseRef 6 http://www.icmai.in/xbrl/2018-04-01/in-cost- QuantitativeInformationOfManufacturedProduct [100330] Quantitative information of presentationLinkbaseRef , calculationLinkbas- aud/role/QuantitativeInformationOfManufacturedProduct manufactured product eRef , definitionLinkbaseRef 7 http://www.icmai.in/xbrl/2018-04-01/in-cost- AbridgedCostStatementOfManufacturedProduct [100340] Abridged cost statement of man- presentationLinkbaseRef , calculationLinkbas- aud/role/AbridgedCostStatementOfManufacturedProduct ufactured product eRef , definitionLinkbaseRef 8 http://www.icmai.in/xbrl/2018-04-01/in-cost- AbridgedCostStatementDetailsOfMaterialConsumeda [100340a] Abridged cost statement-Details presentationLinkbaseRef , definitionLinkbas- aud/role/AbridgedCostStatementDetailsOfMaterialConsumeda of material consumed eRef 9 http://www.icmai.in/xbrl/2018-04-01/in-cost- AbridgedCostStatementOfProductGroupDetailsOfUtilitiesb [100340b] Abridged cost statement-Details presentationLinkbaseRef , definitionLinkbas- aud/role/AbridgedCostStatementOfProductGroupDetailsOfUtili of utilities eRef tiesb 10 http://www.icmai.in/xbrl/2018-04-01/in-cost- AbridgedCostStatementOfProductGroupDetailsOfIndus- [100340c] Abridged cost statement-Details presentationLinkbaseRef , definitionLinkbas- aud/role/AbridgedCostStatementOfProductGroupDetailsOfIndu trySpecificOperatingExpensesc of industry specific operating expenses eRef strySpecificOperatingExpensesc 11 http://www.icmai.in/xbrl/2018-04-01/in-cost- QuantitativeInformationOfService [100341] Quantitative information of presentationLinkbaseRef , calculationLinkbas- aud/role/QuantitativeInformationOfService service eRef , definitionLinkbaseRef 12 http://www.icmai.in/xbrl/2018-04-01/in-cost- AbridgedCostStatementOfService [100342] Abridged cost statement of ser- presentationLinkbaseRef , calculationLinkbas- aud/role/AbridgedCostStatementOfService vice eRef , definitionLinkbaseRef 13 http://www.icmai.in/xbrl/2018-04-01/in-cost- AbridgedCostStatementServiceDetailsOfMaterialConsumeda [100342a] Abridged cost statement-Details presentationLinkbaseRef , definitionLinkbas- aud/role/AbridgedCostStatementServiceDetailsOfMaterialCons of material consumed eRef umeda 14 http://www.icmai.in/xbrl/2018-04-01/in-cost- AbridgedCostStatementOfServiceDetailsOfUtilitiesb [100342b] Abridged cost statement-Details presentationLinkbaseRef , definitionLinkbas- aud/role/AbridgedCostStatementOfServiceDetailsOfUtilitiesb of utilities eRef 15 http://www.icmai.in/xbrl/2018-04-01/in-cost- AbridgedCostStatementOfServiceDetailsOfIndustrySpecifi- [100342c] Abridged cost statement-Details presentationLinkbaseRef , definitionLinkbas- aud/role/AbridgedCostStatementOfServiceDetailsOfIndustrySp cOperatingExpensesc of industry specific operating expenses eRef ecificOperatingExpensesc 16 http://www.icmai.in/xbrl/2018-04-01/in-cost- ProductAndServiceProfitabilityStatementOfAuditedManufac- [100350] Product and service profitability state- presentationLinkbaseRef , calculationLinkbas- aud/role/ProductAndServiceProfitabilityStatementOfManufactu turedProductOrService ment of audited manufactured product or service eRef , definitionLinkbaseRef redProductOrService 17 http://www.icmai.in/xbrl/2018-04-01/in-cost- ProfitReconciliationForTheCompany [100360] Profit reconciliation for the com- presentationLinkbaseRef , calculationLinkbas- aud/role/ProfitReconciliation pany eRef 18 http://www.icmai.in/xbrl/2018-04-01/in-cost- ProfitReconciliationDetailsOfIncomesNotConsidereda [100360a] Profit reconciliation-Details of presentationLinkbaseRef , definitionLinkbas- aud/role/ProfitReconciliationDetailsOfIncomesNotConsidereda incomes not considered eRef78 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] # Extended Link Role Uri Extended Link Role Id Extended Link Role definition Used On 19 http://www.icmai.in/xbrl/2018-04-01/in-cost- ProfitReconciliationDetailsOfExpensesNotConsideredb [100360b] Profit reconciliation-Details of presentationLinkbaseRef , definitionLinkbas- aud/role/ProfitReconciliationDetailsOfExpensesNotConsidered expenses not considered eRef b 20 http://www.icmai.in/xbrl/2018-04-01/in-cost- ValueAdditionAndDistributionOfEarningsForTheCompany [100370] Value addition and distribution presentationLinkbaseRef , calculationLinkbas- aud/role/ValueAdditionAndDistributionOfEarnings of earnings for the company eRef 21 http://www.icmai.in/xbrl/2018-04-01/in-cost- FinancialPositionAndRatioAnalysisForTheCompany [100400] Financial position and ratio anal- presentationLinkbaseRef , calculationLinkbas- aud/role/FinancialPositionAndRatioAnalysis ysis for the company eRef 22 http://www.icmai.in/xbrl/2018-04-01/in-cost- RelatedPartyTransactionsForTheCompany [100410] Related party transactions for the presentationLinkbaseRef , definitionLinkbas- aud/role/RelatedPartyTransactions company eRef 23 http://www.icmai.in/xbrl/2018-04-01/in-cost-aud- ReconciliationOfIndirectTaxesForTheCompany [100420] Reconciliation of indirect taxes presentationLinkbaseRef , calculationLinkbas- role/ReconciliationOfIndirectTaxesForTheCompany for the company eRef , definitionLinkbaseRef 24 http://www.icmai.in/xbrl/2018-04-01/in-cost- TypedDefault [900000] Typed default definitionLinkbaseRef aud/role/TypedDefault 25 http://www.icmai.in/xbrl/2018-04-01/in-cost- AxisDefaults [910000] Axis-Defaults definitionLinkbaseRef aud/role/AxisDefaults Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags ` ELR [100100] Cost audit report of the company in-cost Disclosure of cost auditors qualifications or DisclosureOfCostAuditorsQualification- standard adverse remarks in cost auditors report [ab- sOrAdverseRemarksInCostAuditorsRe- label stract] portAbstract in-cost Details of cost auditor [table] DetailsOfCostAuditorTable standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost General details of cost auditor [axis] GeneralDetailsOfCostAuditorAxis standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Disclosure regarding audit of cost records in DisclosureRegardingAuditOfCos- standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : CRA-3 ;; conformity with Cost Auditing Standards [text tRecordsInConformityWithCostAudit- label Role : disclosureRef ;; ] block] ingStandardsExplanatory in-cost Disclosure relating to availability of infor- DisclosureRelatingToAvailabilityOfIn- standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : CRA-3 ;; mation and explanation for purpose of cost formationAndExplanationForPurpose- label Role : disclosureRef ;; ] audit [text block] OfCostAuditExplanatory in-cost Disclosure relating to maintenance of cost DisclosureRelatingToMaintenance- standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : CRA-3 ;; records as per rule 5 of the companies cost OfCostRecordsAsPer- label Role : disclosureRef ;; ] records and audit rules 2014 [text block] Rule5OfTheCompaniesCostRecordsAnd AuditRules2014Explanatory in-cost Disclosure relating to availability of cost DisclosureRelatingToAvailabil- standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : CRA-3 ;; records of branches not visited [text block] ityOfCostRecordsOfBranchesNotVis- label Role : disclosureRef ;; ] itedExplanatory in-cost Disclosure regarding availability of infor- DisclosureRegardingAvailabilityOfIn- standard 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : CRA-3 ;; mation as per companies act 2013 [text block] formationAsPerCompa- label Role : disclosureRef ;; ] niesAct2013Explanatory in-cost Disclosure relating to adequacy of internal DisclosureRelatingToAdequacyOfInter- standard 7 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : CRA-3 ;; audit of cost records [text block] nalAuditOfCostRecordsExplanatory label Role : disclosureRef ;; ] in-cost Disclosure relating to true and fair view of cost DisclosureRelatingToTrueAndFair- standard 8 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : CRA-3 ;; of production or service cost of sales margin ViewOfCostOfProductionOrService- label Role : disclosureRef ;; ] and other information [text block] CostOfSalesMarginAndOtherInfor- mation in-cost Disclosure relating to availability of audited DisclosureRelatingToAvailabilityOfAu- standard 9 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : CRA-3 ;; and certified cost statements and schedules for ditedAndCertifiedCostStatementsAnd- label Role : disclosureRef ;; ] each unit and each product or service [text SchedulesForEachUnitAndEachProduc-¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 79 Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags block] tOrServiceExplanatory in-cost Cost auditors observations or suggestions [text CostAuditorsObservationsOrSugges- standard 10 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : CRA-3 ;; block] tionsExplanatory label Role : disclosureRef ;; ] ELR [100200] General information in-cost General information [abstract] GeneralInformationAbstract standard [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Corporate identity number or foreign company CorporateIdentityNumberOrForeign- standard 1 registration number CompanyRegistrationNumber label in-cost Name of company NameOfCompany standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Address of registered office or of principal AddressOfRegisteredOfficeOrOfPrinci- standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure place of business in India of company palPlaceOfBusinessInIndiaOfCompany label to CRA-3 ; Part A ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Address of corporate office of company AddressOfCorporateOfficeOfCompany standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Email address of company EmailAddressOfCompany standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Current financial year [abstract] CurrentFinancialYearAbstract standard 6 label in-cost Date of beginning of reporting financial year DateOfStartOfReportingPeriod terseLabel 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Date of end of reporting financial year DateOfEndOfReportingPeriod terseLabel 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Duration in months of reporting period DurationInMonthsOfReportingPeriod standard 7 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Note (2) label ;; Role : disclosureRef ;; ] in-cost First previous financial year [abstract] FirstPreviousFinancialYearAbstract standard 8 label in-cost Date of beginning of previous financial year DateOfStartOfFirstPreviousFinan- terseLabel 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure cialYear to CRA-3 ; Part A ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Date of end of previous financial year DateOfEndOfFirstPreviousFinan- terseLabel 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure cialYear to CRA-3 ; Part A ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Duration in months of previous financial year DurationInMonthsOfPreviousFinan- standard 9 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Note (2) cialYear label ;; Role : disclosureRef ;; ] in-cost Level of rounding used in cost statements (in LevelOfRoundingUsedInCostStatements standard 10 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure INR) label to CRA-3 ; Part A ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Reporting currency of entity ReportingCurrencyOfEntity standard 11 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Whether Indian Accounting Standards are WhetherIndianAccountingStandard- standard 12 applicable to the company sAreApplicableToTheCompany label in-cost Number of cost auditor(s) for reporting period NumberOfCostAuditorsForReport- standard 13 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure ingPeriod label to CRA-3 ; Part A ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Date of board of directors' meeting in which DateOfBoardOfDirectorsMeetingIn- standard 14 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure annexure to cost audit report was approved WhichAnnexureToCostAudit- label to CRA-3 ; Part A ;; Paragraph : 1 ;; Role : disclosureRef ;; ] ReportWasApproved in-cost Whether cost auditors report has been qualified WhetherCostAuditorsReportHasBeen- standard 15 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure or has any reservations or contains adverse QualifiedOrHasAnyReservationsOrCon- label to CRA-3 ; Part A ;; Paragraph : 1 ;; Role : disclosureRef ;; ] remarks tainsAdverseRemarks in-cost Consolidated qualifications, reservations or ConsolidatedQualificationsReservation- standard 16 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure adverse remarks of all cost auditors [text sOrAdverseRemarksOfAllCostAuditor- label to CRA-3 ; Part A ;; Paragraph : 1 ;; Role : disclosureRef ;; ] block] sExplanatory in-cost Consolidated observations or suggestions of all ConsolidatedObservationsOrSuggestion- standard 17 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure cost auditors [text block] sOfAllCostAuditorsExplanatory label to CRA-3 ; Part A ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Whether company has related party transac- WhetherCompanyHasRelatedParty- standard 18 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure tions for sale or purchase of goods or services TransactionsForSaleOrPur- label to CRA-3 ; Part A ;; Paragraph : 1 ;; Role : disclosureRef ;; ] chaseOfGoodsOrServices80 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags ELR [100300] General details of cost auditor in-cost Details of cost auditors [abstract] DetailsOfCostAuditorsAbstract standard [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Details of cost auditor [table] DetailsOfCostAuditorTable standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost General details of cost auditor [axis] GeneralDetailsOfCostAuditorAxis standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Whether cost auditor is lead auditor WhetherCostAuditorIsLeadAuditor standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Category of cost auditor CategoryOfCostAuditor standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Firm's registration number FirmsRegistrationNumber standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Name of cost auditor or cost auditors firm NameOfCostAuditorOrCostAudi- standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure torsFirm label to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Permanent account number of cost auditor or PermanentAccountNumberOfCostAudi- standard 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure cost auditors firm torOrCostAuditorsFirm label to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Address of cost auditor or cost auditors firm AddressOfCostAuditorOrCostAudi- standard 7 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure torsFirm label to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Email id of cost auditor or cost auditors firm EmailIDOfCostAuditorOrCostAudi- standard 8 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure torsFirm label to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Membership number of member signing report MembershipNumberOfMemberSign- standard 9 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure ingReport label to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Name of member signing report NameOfMemberSigningReport standard 10 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Name of product(s) or service(s) with CTA NameOfProductOrIndustry terseLabel 11 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure Headings to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost SRN number of form CRA-2 SRNNumberOfFormCRA2 standard 12 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Number of audit committee meeting(s) during NumberOfAuditCommitteeMeetings- terseLabel 13 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure the year for which cost auditor was invited ForWhichCostAuditorWasInvited to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Number of audit committee meeting(s) attend- NumberOfAuditCommitteeMeet- terseLabel 14 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure ed by cost auditor during year ingAttendedByCostAuditorDuringYear to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Date of signing cost audit report and annexure DateOfSigningCostAuditReportAndAn- standard 15 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure by cost auditor nexureByCostAuditor label to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Place of signing cost audit report and annexure PlaceOfSigningCostAudit- standard 16 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure by cost auditor ReportAndAnnexureByCostAuditor label to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] ELR [100310] Cost accounting policy in-cost Cost accounting policy [abstract] CostAccountingPolicyAbstract standard label in-cost Cost accounting policy [text block] CostAccountingPolicyExplanatory standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 3 ;; Role : disclosureRef ;; ] in-cost Disclosure regarding identification of cost DisclosureRegardingIdentification- standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure centres, cost objects and cost drivers [text OfCostCentresCostObjectsAndCost- label to CRA-3 ; Part A ;; Paragraph : 3 ;; Role : disclosureRef ;; ] block] DriversExplanatory in-cost Disclosure regarding accounting for material DisclosureRegardingAccountingFor- standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure cost including packing materials, stores and MaterialCostIncludingPackingMateri- label to CRA-3 ; Part A ;; Paragraph : 3 ;; Role : disclosureRef ;; ] spares, employee cost, utilities and other alsStoresAndSparesEmployeeCostUtili- relevant cost components [text block] tiesAndOtherRelevantCostCompo- nentsExplanatory in-cost Disclosure regarding accounting, allocation DisclosureRegardingAccountingAlloca- standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure and absorption of overheads [text block] tionAndAbsorptionOfOverheadsExplan- label to CRA-3 ; Part A ;; Paragraph : 3 ;; Role : disclosureRef ;; ] atory in-cost Disclosure regarding accounting for deprecia- DisclosuresRegardingAccounting- standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 81 Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags tion or amortization [text block] ForDepreciationOrAmortizationExplan- label to CRA-3 ; Part A ;; Paragraph : 3 ;; Role : disclosureRef ;; ] atory in-cost Disclosure regarding accounting for by prod- DisclosureRegardingAccountingFor- standard 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure ucts, joint products and scraps or wastage [text ByProductsJointProductsAnd- label to CRA-3 ; Part A ;; Paragraph : 3 ;; Role : disclosureRef ;; ] block] ScrapsOrWastageExplanatory in-cost Disclosure regarding basis of inventory valua- DisclosureRegardingBasisOfInvento- standard 7 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure tion [text block] ryValuationExplanatory label to CRA-3 ; Part A ;; Paragraph : 3 ;; Role : disclosureRef ;; ] in-cost Disclosure regarding valuation of inter unit or DisclosureRegardingValuationOfInter- standard 8 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure inter company and related party transaction UnitOrInterCompanyAndRelatedParty- label to CRA-3 ; Part A ;; Paragraph : 3 ;; Role : disclosureRef ;; ] [text block] TransactionExplanatory in-cost Disclosure regarding treatment of abnormal DisclosureRegardingTreatmentOfAb- standard 9 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure and non-recurring costs including classification normalAndNonRecurringCostsInclud- label to CRA-3 ; Part A ;; Paragraph : 3 ;; Role : disclosureRef ;; ] of non-cost items [text block] ingClassificationOfNonCostItemsEx- planatory in-cost Disclosure regarding other relevant cost ac- DisclosureRegardingOtherRele- standard 10 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure counting policy [text block] vantCostAccountingPolicyExplanatory label to CRA-3 ; Part A ;; Paragraph : 3 ;; Role : disclosureRef ;; ] in-cost Disclosure regarding changes in cost account- DisclosureRegardingChangesInCostAc- standard 11 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure ing policy during reporting period [text block] countingPolicyDuringReportingPerio- label to CRA-3 ; Part A ;; Paragraph : 3 ;; Role : disclosureRef ;; ] dExplanatory in-cost Disclosure regarding adequacy of budgetary DisclosureRegardingAdequacyOfBudg- standard 12 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure control system [text block] etaryControlSystemExplanatory label to CRA-3 ; Part A ;; Paragraph : 3 ;; Role : disclosureRef ;; ] ELR [100320] Product or service details for the company as a whole in-cost Manufactured product or service [abstract] ManufacturedProductOrServiceAbstract standard [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Details of manufactured product or service DetailsOfManufacturedProduc- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure [abstract] tOrServiceAbstract label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Manufactured product or service [table] ManufacturedProductOrServiceTable standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Identification of manufactured product or IdentificationOfManufacturedProduc- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure service [axis] tOrServiceAxis label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role :82 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Select sector for classifying manufactured SelectSectorForClassifyingManufac- standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Role : disclo- product or service turedProductOrService label sureRef ;; ] in-cost Whether previous year figures are reported WhetherPreviousYearFiguresAreRe- standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure ported label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Details for not reporting previous year figures DetailsForNotReportingPreviousYear- standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Note (1) [text block] FiguresExplanatory label ;; Role : disclosureRef ;; ] in-cost General information of manufactured product GeneralInformationOfManufac- standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure or service [abstract] turedProductOrServiceAbstract label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Name of manufactured product or service NameOfManufacturedProductOrService standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost CTA code of manufactured product CTACodeOfManufacturedProduct standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Subheading of CTA code SubheadingOfCTACode standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Service code ServiceCode standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Subheading of service code SubheadingOfServiceCode standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 83 Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Unit of measurement for manufactured product UnitOfMeasurementForManufac- standard 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure or service turedProductOrService label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Net operational revenue of manufactured NetOperationalRevenueOfManufac- terseLabel 7 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure product or service net of taxes and duties turedProductOrService to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Whether manufactured product or service WhetherManufacturedProductOrServ- standard 8 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure covered under cost audit iceCoveredUnderCostAudit label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Total net operational revenue of manufactured NetOperationalRevenueOfManufac- totalLabel 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure product or service turedProductOrService to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Other operating incomes of company OtherOperatingIncomesOfCompany standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Total operating incomes of company OperatingIncomesOfCompany totalLabel 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Other incomes of company OtherIncomesOfCompany standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] in-cost Total revenue as per financial accounts RevenueAsPerFinancialAccounts totalLabel 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Exceptional and extra ordinary income ExceptionalAndExtraOrdinaryIncome standard 7 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] in-cost Other comprehensive income OtherComprehensiveIncome standard 8 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Total Revenue including Exceptional, Extra RevenueIncludingExceptionalExtraordi- totalLabel 9 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure Ordinary and Other Comprehensive Income naryAndOtherComprehensiveIncome to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Turnover as per excise or service tax or GST TurnoverAsPerExciseOrServ- terseLabel 10 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure records iceTaxOrGSTRecords to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Notes to Product or service details for the NotesToManufacturedProductOrServ- terseLabel 11 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure company as a whole [text block] iceExplanatory to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] ELR [100330] Quantitative information of manufac- tured product in-cost Quantitative information of manufactured QuantitativeInformationOfManufac- standard [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure product [abstract] turedProductAbstract label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Manufactured product or service [table] ManufacturedProductOrServiceTable standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Identification of manufactured product or IdentificationOfManufacturedProduc- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure service [axis] tOrServiceAxis label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules84 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Name of manufactured product NameOfManufacturedProduct standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Pub- lisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost CTA code of manufactured product CTACodeOfManufacturedProduct standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Subheading of CTA code SubheadingOfCTACode standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Unit of measurement for manufactured product UnitOfMeasurementForManufac- standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure turedProduct label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Available capacity of manufactured product AvailableCapacityOfManufac- standard 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure [abstract] turedProductAbstract label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ]¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 85 Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags in-cost Installed capacity on start of reporting period InstalledCapacityOnStartOfReport- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure ingPeriod label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Capacity enhanced during reporting period CapacityEnhancedDuringReportingPeri- standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure od label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Capacity available through leasing arrange- CapacityAvailableThroughLeasingAr- standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure ments rangements label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Capacity available through loan license or third CapacityAvailableThroughLoanLi- standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure parties censeOrThirdParties label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Total available capacity of manufactured AvailableCapacityOfManufac- totalLabel 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure product turedProduct to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Actual production of manufactured product ActualProductionOfManufac- standard 7 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure [abstract] turedProductAbstract label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Self manufactured quantity SelfManufacturedQuantity standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Quantity produced under leasing arrangements QuantityProducedUnderLeasingAr- standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure rangements label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Quantity produced on loan license or by third QuantityProducedOnLoanLicenseOr- standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure parties on job work ByThirdPartiesOnJobWork label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Total actual production quantity ActualProductionQuantity totalLabel 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Production as per excise or GST records ProductionAsPerExciseOrGSTRecords standard 8 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost In house capacity utilization (%) InHouseCapacityUtilization standard 9 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Finished goods purchased of manufactured FinishedGoodsPurchasedOfManufac- standard 10 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure product [abstract] turedProductAbstract label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Domestic purchase of finished goods DomesticPurchaseOfFinishedGoods standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Imports of finished goods ImportsOfFinishedGoods standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Total finished goods purchased FinishedGoodsPurchased totalLabel 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Rec- ords and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclo- sureRef ;; ] in-cost Stock and other adjustments of manufactured StockAndOtherAdjustmentsOfManufac- standard 11 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure product [abstract] turedProductAbstract label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Change in stock of finished goods ChangeInStockOfFinishedGoods standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Self or captive consumption including samples SelfOrCaptiveConsumptionIncluding- standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure Samples label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ]86 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags in-cost Other quantitative adjustments including OtherQuantitativeAdjustments terseLabel 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure wastages to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Total stock and other adjustments StockAndOtherAdjustments totalLabel 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Total available quantity for sale of product AvailableQuantityForSaleOfProduct totalLabel 12 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Actual sales of manufactured product [abstract] ActualSalesOfManufacturedProduc- standard 13 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure tAbstract label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Domestic sales of manufactured products DomesticSalesOfManufacturedProducts standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Domestic sales of traded products DomesticSalesOfTradedProducts standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Export sale of manufactured products ExportSaleOfManufacturedProducts standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Export sale of traded products ExportSaleOfTradedProducts standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Total quantity sold of manufactured and traded QuantitySoldOfManufac- totalLabel 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure product turedAndTradedProduct to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Notes to quantitative information for manufac- NotesToQuantitativeInformation- standard 14 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure tured product [text block] ForManufacturedProductExplanatory label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] ELR [100340] Abridged cost statement of manufac- tured product in-cost Abridged cost statement of manufactured AbridgedCostStatementOfManufac- standard [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure product [abstract] turedProductAbstract label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Pub- lisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Manufactured product or service [table] ManufacturedProductOrServiceTable standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Identification of manufactured product or IdentificationOfManufacturedProduc- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure service [axis] tOrServiceAxis label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 87 Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Name of manufactured product NameOfManufacturedProduct standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Pub- lisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost CTA code of manufactured product CTACodeOfManufacturedProduct standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Subheading of CTA code SubheadingOfCTACode standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Quantitative details of manufactured product QuantitativeDetailsOfManufac- standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure [abstract] turedProductAbstract label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Unit of measurement for manufactured product UnitOfMeasurementForManufac- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure turedProduct label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Actual production quantity ActualProductionQuantity standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Finished goods purchased FinishedGoodsPurchased standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Rec- ords and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclo- sureRef ;; ]88 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags in-cost Stock and other adjustments of manufactured StockAndOtherAdjustmentsOfManufac- standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure product [abstract] turedProductAbstract label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Change in stock of finished goods ChangeInStockOfFinishedGoods standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Self or captive consumption including samples SelfOrCaptiveConsumptionIncluding- standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure Samples label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Other quantitative adjustments OtherQuantitativeAdjustments standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Total stock and other adjustments StockAndOtherAdjustments totalLabel 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Total quantity sold of manufactured and traded QuantitySoldOfManufac- totalLabel 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure product turedAndTradedProduct to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Cost details of manufactured product [abstract] CostDetailsOfManufacturedProduc- standard 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure tAbstract label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of materials consumed CostOfMaterialsConsumed standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Cost of process materials or chemicals con- CostOfProcessMaterialsOrChemi- standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure sumed calsConsumed label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of utilities consumed CostOfUtilitiesConsumed standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Cost of direct employees CostOfDirectEmployees standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of direct expenses CostOfDirectExpenses standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of stores and spares consumed CostOfStoresAndSparesConsumed standard 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of repairs and maintenance CostOfRepairsAndMaintenance standard 7 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;;¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 89 Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags Role : disclosureRef ;; ] in-cost Cost of quality control CostOfQualityControl standard 8 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of research and development CostOfResearchAndDevelopment standard 9 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of technical knowhow fee or royalty CostOfTechnicalKnowhowFeeOrRoyal- standard 10 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure ty label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of depreciation or amortization CostOfDepreciationOrAmortization standard 11 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of other production overheads CostOfOtherProductionOverheads standard 12 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of industry specific operating expenses CostOfIndustrySpecificOperatingEx- standard 13 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure penses label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Total of inputs and conversion cost of product InputsAndConversionCostOfProduct totalLabel 14 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of increase or decrease in work-in- CostOfIncreaseDecreaseInWorkInPro- standard 15 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure progress gress label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Credits for recoveries CreditsForRecoveries standard 16 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of primary packing CostOfPrimaryPacking standard 17 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of production or operations CostOfProductionOrOperations standard 18 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of finished goods purchased CostOfFinishedGoodsPurchased standard 19 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Total cost of production and purchases CostOfProductionAndPurchases totalLabel 20 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of increase or decrease in finished goods CostOfIncreaseDecreaseInFin- standard 21 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure ishedGoods label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of self or captive consumption including CostOfSelfOrCaptiveConsumption terseLabel 22 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure samples to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of other adjustments CostOfOtherAdjustments standard 23 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of production or operations of goods sold CostOfProductionOrOperation- standard 24 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure sOfGoodsSold label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of administrative overheads CostOfAdministrativeOverheads standard 25 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa-90 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of secondary packing CostOfSecondaryPacking standard 26 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of selling and distribution overheads CostOfSellingAndDistributionOver- standard 27 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure heads label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of sales before finance charges CostOfSalesBeforeInterest terseLabel 28 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of finance charges CostOfInterestAndFinancingCharges terseLabel 29 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of sales CostOfSalesOfProduct terseLabel 30 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Net sales realization of product excluding taxes NetSalesRealizationOfProduct terseLabel 31 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure and duties to CRA-3 ; Part B ;; Role : disclosureRef ;; ] in-cost Amount of margin of product as per cost AmountOfMarginOfProductAsPer- standard 32 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure accounts CostAccounts label to CRA-3 ; Part B ;; Role : disclosureRef ;; ] in-cost Cost per unit details of manufactured product CostPerUnitDetailsOfManufac- standard 7 [abstract] turedProductAbstract label in-cost Cost per unit of materials consumed CostPerUnitOfMaterialsConsumed standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of process materials or chemicals CostPerUnitOfProcessMaterialsOr- standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure consumed ChemicalsConsumed label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of utilities consumed CostPerUnitOfUtilitiesConsumed standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of direct employees CostPerUnitOfDirectEmployees standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of direct expenses CostPerUnitOfDirectExpenses standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of stores and spares consumed CostPerUnitOfStoresAndSparesCon- standard 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure sumed label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of repairs and maintenance CostPerUnitOfRepairsAndMaintenance standard 7 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of quality control CostPerUnitOfQualityControl standard 8 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of research and development CostPerUnitOfResearchAndDevelop- standard 9 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure ment label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;;¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 91 Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags Role : disclosureRef ;; ] in-cost Cost per unit of technical knowhow fee or CostPerUnitOfTechnicalK- standard 10 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure royalty nowhowFeeOrRoyalty label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of depreciation or amortization CostPerUnitOfDepreciationOrAmortiza- standard 11 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure tion label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of other production overheads CostPerUnitOfOtherProductionOver- standard 12 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure heads label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of industry specific operating CostPerUnitOfIndustrySpecificOperat- standard 13 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure expenses ingExpenses label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of total inputs and conversion CostPerUnitOfTotalInputsAndConver- standard 14 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure cost for product sionCostForProduct label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of increase/decrease in work-in- CostPerUnitOfIncreaseDecreaseInWork- standard 15 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure progress InProgress label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of credits for recoveries CostPerUnitOfCreditsForRecoveries standard 16 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of primary packing CostPerUnitOfPrimaryPacking standard 17 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of production or operations CostPerUnitOfProductionOrOperations standard 18 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of finished goods purchased CostPerUnitOfFinishedGoodsPurchased standard 19 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of production and purchases CostPerUnitOfProductionAndPurchases standard 20 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of stock and other adjustments CostPerUnitOfStockAndOtherAdjust- standard 21 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure ments label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Per unit cost of production or operations of PerUnitCostOfProductionOrOperation- standard 22 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure goods sold sOfGoodsSold label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of administrative overheads CostPerUnitOfAdministrativeOverheads standard 23 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of secondary packing CostPerUnitOfSecondaryPacking standard 24 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of selling and distribution over- CostPerUnitOfSellingAndDistribu- standard 25 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure heads tionOverheads label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of sales before finance charges CostPerUnitOfSalesBeforeInterest terseLabel 26 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of finance charges CostPerUnitOfInterestAnd- terseLabel 27 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure FinancingCharges to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Per unit cost of sales of product PerUnitCostOfSalesOfProduct standard 28 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Per unit net sales realization of product exclud- PerUnitNetSalesRealizationOfProduct terseLabel 29 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure92 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags ing taxes and duties to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Per unit margin as per cost accounts of product PerUnitMarginAsPerCostAc- standard 30 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure countsOfProduct label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Notes to abridged cost statement of manufac- NotesToAbridgedCostStatementOfMan- standard 8 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure tured product [text block] ufacturedProductExplanatory label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] ELR [100340a] Abridged cost statement-Details of material consumed in-cost Abridged cost statement of manufactured AbridgedCostStatementOfManufac- standard [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure product [abstract] turedProductAbstract label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Pub- lisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Details of material consumed of manufactured DetailsOfMaterialConsumedOfManu- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure product [table] facturedProductTable label to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Identification of manufactured product or IdentificationOfManufacturedProduc- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure service [axis] tOrServiceAxis label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Details of material consumed of manufactured DetailsOfMaterialConsumedOfManu- standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure product [axis] facturedProductAxis label to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Details of material consumed of manufactured DetailsOfMaterialConsumedOfManu- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure product domain facturedProductDomain label to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Material consumed 1 [member] MaterialConsumed1Member standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Material consumed 2 [member] MaterialConsumed2Member standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Material consumed 3 [member] MaterialConsumed3Member standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Material consumed 4 [member] MaterialConsumed4Member standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com-¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 93 Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Material consumed 5 [member] MaterialConsumed5Member standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Material consumed 6 [member] MaterialConsumed6Member standard 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Material consumed 7 [member] MaterialConsumed7Member standard 7 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Material consumed 8 [member] MaterialConsumed8Member standard 8 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Material consumed 9 [member] MaterialConsumed9Member standard 9 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Material consumed 10 [member] MaterialConsumed10Member standard 10 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Name of manufactured product NameOfManufacturedProduct standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Pub- lisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost CTA code of manufactured product CTACodeOfManufacturedProduct standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Subheading of CTA code SubheadingOfCTACode standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role :94 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Details of materials consumed of manufactured DetailsOfMaterialsCon- standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure product [abstract] sumedOfProductGroupAbstract label to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Description of material DescriptionOfMaterial standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Category of material consumed NatureOfMaterialConsumed terseLabel 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Unit of material consumed UnitOfMaterialConsumed standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Quantity of material consumed QuantityOfMaterialConsumed standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Rate of material consumed RateOfMaterialConsumed standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Cost of materials consumed CostOfMaterialsConsumed standard 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Notes to details of materials consumed [text NotesToDetailsOfMaterialsCon- standard 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure block] sumedExplanatory label to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] ELR [100340b] Abridged cost statement-Details of utilities in-cost Abridged cost statement of manufactured AbridgedCostStatementOfManufac- standard [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure product [abstract] turedProductAbstract label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Pub- lisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Details of utilities of manufactured product DetailsOfUtilitiesOfManufac- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure [table] turedProductTable label to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Identification of manufactured product or IdentificationOfManufacturedProduc- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure service [axis] tOrServiceAxis label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 95 Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Details of utilities of manufactured product DetailsOfUtilitiesOfManufac- standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure [axis] turedProductAxis label to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Details of utilities of manufactured product DetailsOfUtilitiesOfManufac- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure domain turedProductDomain label to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Utility 1 [member] Utility1Member standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Utility 2 [member] Utility2Member standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Utility 3 [member] Utility3Member standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Utility 4 [member] Utility4Member standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Utility 5 [member] Utility5Member standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Utility 6 [member] Utility6Member standard 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Utility 7 [member] Utility7Member standard 7 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Utility 8 [member] Utility8Member standard 8 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Utility 9 [member] Utility9Member standard 9 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ]96 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags in-cost Utility 10 [member] Utility10Member standard 10 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Name of manufactured product NameOfManufacturedProduct standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Pub- lisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost CTA code of manufactured product CTACodeOfManufacturedProduct standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Subheading of CTA code SubheadingOfCTACode standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Details of utilities for manufactured product DetailsOfUtilitiesForManufac- standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure [abstract] turedProductAbstract label to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Description of utilities consumed DescriptionOfUtilitiesConsumed standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Unit of utilities consumed UnitOfUtilitiesConsumed standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Quantity of utilities consumed QuantityOfUtilitiesConsumed standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Rate of utilities consumed RateOfUtilitiesConsumed standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ]¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 97 Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags in-cost Cost of utilities consumed CostOfUtilitiesConsumed standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Notes to utilities [text block] NotesToUtilitiesExplanatory standard 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] ELR [100340c] Abridged cost statement-Details of industry specific operating expenses in-cost Abridged cost statement of manufactured AbridgedCostStatementOfManufac- standard [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure product [abstract] turedProductAbstract label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Pub- lisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Details of industry specific elements of operat- DetailsOfIndustrySpecificElementsO- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure ing expenses [table] fOperatingExpensesTable label to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Identification of manufactured product or IdentificationOfManufacturedProduc- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure service [axis] tOrServiceAxis label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Details of industry specific elements of operat- DetailsOfIndustrySpecificElementsO- standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure ing expenses [axis] fOperatingExpensesAxis label to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Details of industry specific elements of operat- DetailsOfIndustrySpecificElementsO- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure ing expenses domain fOperatingExpensesDomain label to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Industry specific expenses 1 [member] IndustrySpecificExpenses1Member standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph :98 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags 2C ;; Role : disclosureRef ;; ] in-cost Industry specific expenses 2 [member] IndustrySpecificExpenses2Member standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Industry specific expenses 3 [member] IndustrySpecificExpenses3Member standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Industry specific expenses 4 [member] IndustrySpecificExpenses4Member standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Industry specific expenses 5 [member] IndustrySpecificExpenses5Member standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Industry specific expenses 6 [member] IndustrySpecificExpenses6Member standard 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Industry specific expenses 7 [member] IndustrySpecificExpenses7Member standard 7 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Industry specific expenses 8 [member] IndustrySpecificExpenses8Member standard 8 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Industry specific expenses 9 [member] IndustrySpecificExpenses9Member standard 9 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Industry specific expenses 10 [member] IndustrySpecificExpenses10Member standard 10 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Name of manufactured product NameOfManufacturedProduct standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Pub- lisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost CTA code of manufactured product CTACodeOfManufacturedProduct standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role :¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 99 Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Subheading of CTA code SubheadingOfCTACode standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Details of industry specific elements of operat- DetailsOfIndustrySpecificElementsO- standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure ing expenses [abstract] fOperatingExpensesAbstract label to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Description of industry specific elements of DescriptionOfIndustrySpecificElemen- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure operating expenses tsOfOperatingExpenses label to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Cost of industry specific operating expenses CostOfIndustrySpecificOperatingEx- standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure penses label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Notes to details of industry specific operating NotesToDetailsOfIndustrySpecificOper- standard 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure expenses [text block] atingExpensesExplanatory label to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] ELR [100341] Quantitative information of service in-cost Quantitative information of service [abstract] QuantitativeInformationOfService- standard [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure Abstract label to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Manufactured product or service [table] ManufacturedProductOrServiceTable standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Identification of manufactured product or IdentificationOfManufacturedProduc- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure service [axis] tOrServiceAxis label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ;100 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Name of service NameOfService standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Pub- lisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Service code ServiceCode standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Subheading of service code SubheadingOfServiceCode standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Unit of measurement for service UnitOfMeasurementForService standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Available capacity of service [abstract] AvailableCapacityOfServiceAbstract standard 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Installed capacity on start of reporting period InstalledCapacityOnStartOfReport- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure ingPeriod label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa-¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 101 Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Capacity enhanced during reporting period CapacityEnhancedDuringReportingPeri- standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure od label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Available capacity of service AvailableCapacityOfService standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Actual service provided [abstract] ActualServiceProvidedAbstract standard 7 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Own services OwnServices standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Services under contractual arrangement ServicesUnderContractualArrangement standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Outsourced services OutsourcedServices standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Total actual service provided ActualServiceProvided totalLabel 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Total services provided as per service tax or ServicesProvidedAsPerServiceTaxOrG- totalLabel 8 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure GST records STRecords to CRA-3 ; Part D ;; Paragraph : 6(B) ;; Role : disclosureRef ;; ] in-cost In house capacity utilization (%) InHouseCapacityUtilization standard 9 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Other adjustments [abstract] OtherAdjustmentsAbstract standard 10 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Self or captive consumption CaptiveConsumption terseLabel 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ;; Role : disclosureRef ;; ] in-cost Other quantitative adjustments OtherQuantitativeAdjustments standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Total other adjustments OtherAdjustmentsTowardsManufac- totalLabel 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure turedProductOrService to CRA-3 ;; Role : disclosureRef ;; ] in-cost Total available services for sale AvailableServicesForSale totalLabel 11 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ;; Role : disclosureRef ;; ] in-cost Actual service rendered [abstract] ActualServiceRenderedAbstract standard 12 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Domestic service rendered DomesticServiceRendered standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Export service rendered ExportServiceRendered standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Total actual service rendered ActualServiceRendered totalLabel 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Notes to quantitative information for service NotesToQuantitativeInformation- standard 13 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure [text block] ForServiceExplanatory label to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] ELR [100342] Abridged cost statement of service in-cost Abridged cost statement of service [abstract] AbridgedCostStatementOfService- standard [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure102 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags Abstract label to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Pub- lisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Manufactured product or service [table] ManufacturedProductOrServiceTable standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Identification of manufactured product or IdentificationOfManufacturedProduc- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure service [axis] tOrServiceAxis label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Name of service NameOfService standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Pub- lisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Service code ServiceCode standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher :¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 103 Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Subheading of service code SubheadingOfServiceCode standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Quantitative details of service [abstract] QuantitativeDetailsOfServiceAbstract standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Unit of measurement for service UnitOfMeasurementForService standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Total actual service provided ActualServiceProvided totalLabel 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Self or captive consumption CaptiveConsumption terseLabel 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ;; Role : disclosureRef ;; ] in-cost Other quantitative adjustments OtherQuantitativeAdjustments standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Total actual service rendered ActualServiceRendered totalLabel 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost details of service [abstract] CostDetailsOfServiceAbstract standard 6 label in-cost Cost of materials consumed CostOfMaterialsConsumed standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Cost of utilities consumed CostOfUtilitiesConsumed standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Cost of direct employees CostOfDirectEmployees standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;;104 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags Role : disclosureRef ;; ] in-cost Cost of direct expenses CostOfDirectExpenses standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of stores and spares consumed CostOfStoresAndSparesConsumed standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of repairs and maintenance CostOfRepairsAndMaintenance standard 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of quality control CostOfQualityControl standard 7 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of research and development CostOfResearchAndDevelopment standard 8 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of technical knowhow fee or royalty CostOfTechnicalKnowhowFeeOrRoyal- standard 9 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure ty label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of depreciation or amortization CostOfDepreciationOrAmortization standard 10 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of other overheads CostOfOtherOverheads standard 11 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of industry specific operating expenses CostOfIndustrySpecificOperatingEx- standard 12 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure penses label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Total inputs and conversion cost for service InputsAndConversionCostForService totalLabel 13 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Credits for recoveries CreditsForRecoveries standard 14 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Total cost of service provided CostOfServiceProvided totalLabel 15 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of outsourced or contractual services CostOfOutsourcedOrContractu- standard 16 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure alServices label to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Total cost of service available CostOfServiceAvailable totalLabel 17 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of self or captive consumption CostOfSelfOrCaptiveConsumption standard 18 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of other adjustments CostOfOtherAdjustments standard 19 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa-¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 105 Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of services sold CostOfServicesSold standard 20 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of administrative overheads CostOfAdministrativeOverheads standard 21 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of selling and distribution overheads CostOfSellingAndDistributionOver- standard 22 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure heads label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of sales of service before finance charges CostOfServiceBeforeInterest terseLabel 23 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of finance charges CostOfInterestAndFinancingCharges terseLabel 24 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost of sales of service CostOfSalesOfService standard 25 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Net sales realization of service excluding taxes NetSalesRealizationOfService terseLabel 26 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure and duties to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Amount of margin of service as per cost ac- AmountOfMarginOfServiceAsPer- standard 27 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure counts CostAccounts label to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit details of service [abstract] CostPerUnitDetailsOfServiceAbstract standard 7 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of materials consumed CostPerUnitOfMaterialsConsumed standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of utilities consumed CostPerUnitOfUtilitiesConsumed standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of direct employees CostPerUnitOfDirectEmployees standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of direct expenses CostPerUnitOfDirectExpenses standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of stores and spares consumed CostPerUnitOfStoresAndSparesCon- standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure sumed label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of repairs and maintenance CostPerUnitOfRepairsAndMaintenance standard 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of quality control CostPerUnitOfQualityControl standard 7 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ]106 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags in-cost Cost per unit of research and development CostPerUnitOfResearchAndDevelop- standard 8 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure ment label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of technical knowhow fee or CostPerUnitOfTechnicalK- standard 9 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure royalty nowhowFeeOrRoyalty label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of depreciation or amortization CostPerUnitOfDepreciationOrAmortiza- standard 10 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure tion label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of other overheads CostPerUnitOfOtherOverheads standard 11 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of industry specific operating CostPerUnitOfIndustrySpecificOperat- standard 12 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure expenses ingExpenses label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of total inputs and conversion CostPerUnitOfTotalInputsAndConver- standard 13 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure cost for service sionCostForService label to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of credits for recoveries CostPerUnitOfCreditsForRecoveries standard 14 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of service provided CostPerUnitOfServiceProvided standard 15 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of outsourced or contractual CostPerUnitOfOutsourcedOrContractu- standard 16 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure services alServices label to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of service available CostPerUnitOfServiceAvailable standard 17 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of other adjustments CostPerUnitOfOtherAdjustments standard 18 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Per unit cost of services sold PerUnitCostOfServicesSoldOfService standard 19 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of administrative overheads CostPerUnitOfAdministrativeOverheads standard 20 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of selling and distribution over- CostPerUnitOfSellingAndDistribu- standard 21 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure heads tionOverheads label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Per unit cost of services sold before finance PerUnitCostOfServicesSoldBeforeInter- terseLabel 22 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure charges est to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost per unit of finance charges CostPerUnitOfInterestAnd- terseLabel 23 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure FinancingCharges to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Per unit cost of services sold of service PerUnitCostOfServicesSold standard 24 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Per unit net sales realization of service exclud- PerUnitNetSalesRealizationOfService terseLabel 25 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure ing taxes and duties to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Per unit margin as per cost accounts of service PerUnitMarginAsPerCostAccountsOf- standard 26 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure Service label to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ]¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 107 Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags in-cost Notes to abridged cost statement of service NotesToAbridgedCostStatementOf- standard 8 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure [text block] ServiceExplanatory label to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] ELR [100342a] Abridged cost statement-Details of material consumed in-cost Abridged cost statement of service [abstract] AbridgedCostStatementOfService- standard [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure Abstract label to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Pub- lisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Details of material consumed of service [table] DetailsOfMaterialConsumedOfService- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure Table label to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Identification of manufactured product or IdentificationOfManufacturedProduc- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure service [axis] tOrServiceAxis label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Details of material consumed of service [axis] DetailsOfMaterialConsumedOfService- standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure Axis label to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Details of material consumed of service do- DetailsOfMaterialConsumedOfService- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure main Domain label to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Material consumed 1 [member] MaterialConsumed1Member standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Material consumed 2 [member] MaterialConsumed2Member standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Material consumed 3 [member] MaterialConsumed3Member standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Material consumed 4 [member] MaterialConsumed4Member standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Material consumed 5 [member] MaterialConsumed5Member standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com-108 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Material consumed 6 [member] MaterialConsumed6Member standard 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Material consumed 7 [member] MaterialConsumed7Member standard 7 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Material consumed 8 [member] MaterialConsumed8Member standard 8 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Material consumed 9 [member] MaterialConsumed9Member standard 9 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Material consumed 10 [member] MaterialConsumed10Member standard 10 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Name of service NameOfService standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Pub- lisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Service code ServiceCode standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Subheading of service code SubheadingOfServiceCode standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ]¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 109 Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags in-cost Details of materials consumed of service DetailsOfMaterialsConsumedOfSer- standard 5 [abstract] viceAbstract label in-cost Description of material DescriptionOfMaterial standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Category of material consumed NatureOfMaterialConsumed terseLabel 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Unit of material consumed UnitOfMaterialConsumed standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Quantity of material consumed QuantityOfMaterialConsumed standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Rate of material consumed RateOfMaterialConsumed standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Cost of materials consumed CostOfMaterialsConsumed standard 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] in-cost Notes to details of materials consumed [text NotesToDetailsOfMaterialsCon- standard 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure block] sumedExplanatory label to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] ELR [100342b] Abridged cost statement-Details of utilities in-cost Abridged cost statement of service [abstract] AbridgedCostStatementOfService- standard [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure Abstract label to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Pub- lisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Details of utilities of service [table] DetailsOfUtilitiesForServiceTable standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Identification of manufactured product or IdentificationOfManufacturedProduc- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure service [axis] tOrServiceAxis label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ;110 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Details of utilities of service [axis] DetailsOfUtilitiesForServiceAxis standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Details of utilities of service domain DetailsOfUtilitiesForServiceDomain standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Utility 1 [member] Utility1Member standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Utility 2 [member] Utility2Member standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Utility 3 [member] Utility3Member standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Utility 4 [member] Utility4Member standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Utility 5 [member] Utility5Member standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Utility 6 [member] Utility6Member standard 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Utility 7 [member] Utility7Member standard 7 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Utility 8 [member] Utility8Member standard 8 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Utility 9 [member] Utility9Member standard 9 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Utility 10 [member] Utility10Member standard 10 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Name of service NameOfService standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa-¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 111 Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Pub- lisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Service code ServiceCode standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Subheading of service code SubheadingOfServiceCode standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Details of utilities for service [abstract] DetailsOfUtilitiesForServiceAbstract standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Description of utilities consumed DescriptionOfUtilitiesConsumed standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Unit of utilities consumed UnitOfUtilitiesConsumed standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Quantity of utilities consumed QuantityOfUtilitiesConsumed standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Rate of utilities consumed RateOfUtilitiesConsumed standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Cost of utilities consumed CostOfUtilitiesConsumed standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ;112 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] in-cost Notes to utilities [text block] NotesToUtilitiesExplanatory standard 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] ELR [100342c] Abridged cost statement-Details of industry specific operating expenses in-cost Abridged cost statement of service [abstract] AbridgedCostStatementOfService- standard [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure Abstract label to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Pub- lisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Details of industry specific elements of operat- DetailsOfIndustrySpecificElementsO- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure ing expenses [table] fOperatingExpensesTable label to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Identification of manufactured product or IdentificationOfManufacturedProduc- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure service [axis] tOrServiceAxis label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Details of industry specific elements of operat- DetailsOfIndustrySpecificElementsO- standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure ing expenses [axis] fOperatingExpensesAxis label to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Details of industry specific elements of operat- DetailsOfIndustrySpecificElementsO- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure ing expenses domain fOperatingExpensesDomain label to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Industry specific expenses 1 [member] IndustrySpecificExpenses1Member standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Industry specific expenses 2 [member] IndustrySpecificExpenses2Member standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ]¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 113 Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags in-cost Industry specific expenses 3 [member] IndustrySpecificExpenses3Member standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Industry specific expenses 4 [member] IndustrySpecificExpenses4Member standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Industry specific expenses 5 [member] IndustrySpecificExpenses5Member standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Industry specific expenses 6 [member] IndustrySpecificExpenses6Member standard 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Industry specific expenses 7 [member] IndustrySpecificExpenses7Member standard 7 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Industry specific expenses 8 [member] IndustrySpecificExpenses8Member standard 8 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Industry specific expenses 9 [member] IndustrySpecificExpenses9Member standard 9 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Industry specific expenses 10 [member] IndustrySpecificExpenses10Member standard 10 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Name of service NameOfService standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Pub- lisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Service code ServiceCode standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Subheading of service code SubheadingOfServiceCode standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa-114 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Details of industry specific elements of operat- DetailsOfIndustrySpecificElementsO- standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure ing expenses [abstract] fOperatingExpensesAbstract label to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Description of industry specific elements of DescriptionOfIndustrySpecificElemen- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure operating expenses tsOfOperatingExpenses label to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Cost of industry specific operating expenses CostOfIndustrySpecificOperatingEx- standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure penses label to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] in-cost Notes to details of industry specific operating NotesToDetailsOfIndustrySpecificOper- standard 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure expenses [text block] atingExpensesExplanatory label to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Com- panies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] ELR [100350] Product and service profitability statement of audited manufactured product or service in-cost Product and service profitability statement of ProductAndServiceProfitabilityState- standard [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure manufactured product or service [abstract] mentOfManufacturedProduc- label to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] tOrServiceAbstract in-cost Manufactured product or service [table] ManufacturedProductOrServiceTable standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Identification of manufactured product or IdentificationOfManufacturedProduc- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure service [axis] tOrServiceAxis label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ;¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 115 Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Name of manufactured product or service NameOfManufacturedProductOrService standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost CTA code of manufactured product CTACodeOfManufacturedProduct standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Subheading of CTA code SubheadingOfCTACode standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Service code ServiceCode standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Subheading of service code SubheadingOfServiceCode standard 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ;116 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Details of manufactured product and service DetailsOfManufacturedProductAndSer- standard 7 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure profitability statement [abstract] viceProfitabilityStatementAbstract label to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Sales Sales standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Cost of sales CostOfSales standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Margin Margin standard 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Notes to manufactured product and service NotesToManufacturedProductAndSer- standard 8 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure profitability statement [text block] viceProfitabilityStatementExplanatory label to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] ELR [100360] Profit reconciliation for the company in-cost Profit reconciliation of company as whole ProfitReconciliationOfCom- standard [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure [abstract] panyAsWholeAbstract label to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Profit (loss) as per cost accounts [abstract] ProfitLossAsPerCostAccountsAbstract standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Profit (loss) for audited product or services ProfitLossForAuditedProductOrServices standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Profit (loss) for unaudited product or services ProfitLossForUnauditedProductOrServ- standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure ices label to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Amount of incomes not considered in cost AmountOfIncomesNotConsideredIn- standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure accounts CostAccounts label to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Amount of expenses not considered in cost AmountOfExpensesnotConsideredIn- standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure accounts CostAccounts label to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Difference in stock valuation as per cost and DifferenceInStockValuationAsPer- terseLabel 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure financial accounts CostAndFinancialRecords to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Other adjustments OtherAdjustments standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Profit (loss) as per financial accounts (exclud- ProfitLossAsPerFinancialAccounts standard 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure ing Other Comprehensive Income for compa- label to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] nies following Ind AS) in-cost Notes to profit reconciliation [text block] NotesToProfitReconciliationExplanatory standard 7 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] ELR [100360a] Profit reconciliation-Details of incomes not considered in-cost Profit reconciliation of company as whole ProfitReconciliationOfCom- standard [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure [abstract] panyAsWholeAbstract label to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ]¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 117 Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags in-cost Details of incomes not considered in cost DetailsOfIncomesNotConsideredIn- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure accounts [table] CostAccountsTable label to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Details of incomes not considered in cost DetailsOfIncomesNotConsideredIn- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure accounts [axis] CostAccountsAxis label to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Name of incomes not considered in cost ac- NameOfIncomesNotConsideredIn- standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure counts CostAccounts label to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Amount of incomes not considered in cost AmountOfIncomesNotConsideredIn- standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure accounts CostAccounts label to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] ELR [100360b] Profit reconciliation-Details of expenses not considered in-cost Profit reconciliation of company as whole ProfitReconciliationOfCom- standard [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure [abstract] panyAsWholeAbstract label to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Details of expenses not considered in cost DetailsOfExpensesNotConsideredIn- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure accounts [table] CostAccountsTable label to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Details of expenses not considered in cost DetailsOfExpensesNotConsideredIn- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure accounts [axis] CostAccountsAxis label to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Name of expenses not considered in cost NameOfExpensesNotConsideredIn- standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure accounts CostAccounts label to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Amount of expenses not considered in cost AmountOfExpensesnotConsideredIn- standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure accounts CostAccounts label to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] ELR [100370] Value addition and distribution of earnings for the company in-cost Value addition and distribution of earnings ValueAdditionAndDistributionOfEarn- standard [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure (company as whole) [abstract] ingsCompanyAsWholeAbstract label to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] in-cost Earnings available for distribution [abstract] EarningsAvailableForDistribution- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure Abstract label to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] in-cost Revenue from operations GrossRevenueFromOperationsOfCom- terseLabel 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure pany to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] in-cost Taxes and other duties TaxesAndOtherDutiesOfCompany terseLabel 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] in-cost Net revenue from operations NetRevenueFromOperationsOfCompa- terseLabel 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure nyForValueAddition to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] in-cost Export incentives of company ExportIncentivesOfCompany standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] in-cost Adjustments in stocks of company AdjustmentsInWorkInProgressAndFin- terseLabel 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure ishedStocksOfCompany to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] in-cost Cost of bought out inputs of company [ab- CostOfBoughtOutInputsOfCompanyAb- standard 6 stract] stract label in-cost Cost of materials consumed of company CostOfMaterialsConsumedOfCompany standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] in-cost Cost of process materials or chemicals of CostOfProcessMaterialsOrChemi- standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure company calsOfCompany label to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] in-cost Cost of stores and spares consumed of compa- CostOfStoresAndSparesCon- standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure ny sumedOfCompany label to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] in-cost Cost of utilities of company CostOfUtilitiesOfCompany standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] in-cost Cost of other bought out inputs of company CostOfOtherBoughtOutInputsOfCom- standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure pany label to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ]118 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags in-cost Total cost of bought out inputs of company CostOfBoughtOutInputsOfCompany totalLabel 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] in-cost Value added of company ValueAddedOfCompany standard 7 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Other incomes of company OtherIncomesOfCompany standard 8 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] in-cost Exceptional and extra ordinary income ExceptionalAndExtraOrdinaryIncome standard 9 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] in-cost Other comprehensive income OtherComprehensiveIncome standard 10 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Earnings available for distribution EarningsAvailableForDistribution standard 11 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] in-cost Distribution of earnings [abstract] DistributionOfEarningsAbstract standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] in-cost To employees as salaries, wages, retirement ToEmployeesAsSalariesWagesRetire- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure benefits and others mentBenefitsAndOthers label to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] in-cost To shareholders as dividend ToShareholdersAsDividend standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] in-cost Funds retained by company FundsRetainedByCompany standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] in-cost To government as taxes ToGovernmentAsTaxes standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] in-cost Exceptional and Extra Ordinary Expenses ExtraordinaryExpenses standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] in-cost Other distribution of earnings OtherDistributionOfEarnings standard 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] in-cost Total distribution of earnings DistributionOfEarnings totalLabel 7 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] in-cost Notes to value addition and distribution of NotesToValueAdditionAndDistribu- standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure earnings [text block] tionOfEarningsExplanatory label to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] ELR [100400] Financial position and ratio analysis for the company in-cost Financial position and ratio analysis (company FinancialPositionAndRatioAnaly- standard [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure as whole) [abstract] sisCompanyAsWholeAbstract label to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Financial position of company [abstract] FinancialPositionOfCompanyAbstract standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Share capital ShareCapital standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Reserves and surplus ReservesAndSurplus standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Long-term borrowings LongTermBorrowings standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Fixed assets [abstract] FixedAssetsAbstract standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Gross fixed assets GrossFixedAssets standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Net fixed assets NetFixedAssets standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ]¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 119 Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags in-cost Current assets [abstract] CurrentAssetsAbstract standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Current assets CurrentAssets standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Current liabilities CurrentLiabilities standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Net current assets NetCurrentAssets standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Capital employed CapitalEmployed standard 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Net worth NetWorth standard 7 [ Publisher : MCA ;; Name : Clause 57 of Section 2 of Companies Act, 2013 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Financial performance of company [abstract] FinancialPerformanceOfCompanyAb- standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure stract label to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Value added of company ValueAddedOfCompany standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Net revenue from operations of company NetRevenueFromOperationsOfCompany standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Profit before tax ProfitBeforeTax standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Profitability ratios of company [abstract] ProfitabilityRatiosOfCompanyAbstract standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Profit before tax to capital employed (%) ProfitBeforeTaxToCapitalEmployed standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Profit before tax to net worth (%) ProfitBeforeTaxToNetWorth standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Profit before tax to value added of company ProfitBeforeTaxToValueAddedOfCom- standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure (%) pany label to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Profit before tax to net revenue from opera- ProfitBeforeTaxToNetRevenueFro- standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure tions of company (%) mOperationsOfCompany label to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Other financial ratios of company [abstract] OtherFinancialRatiosOfCompanyAb- standard 4 stract label in-cost Debt equity ratio DebtEquityRatio standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Current assets to current liabilities CurrentAssetsToCurrentLiabilities standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Value added to net revenue from operations of ValueAddedToNetRevenueFromOpera- standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure company (%) tionsOfCompany label to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Working capital ratios of company [abstract] WorkingCapitalRatiosOfCompanyAb- standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure stract label to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Raw materials stock to consumption of com- RawMaterialsStockToConsumption- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure pany (in months) OfCompanyInMonths label to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Stores and spares stock to consumption of StoresAndSparesStockToConsumption- standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure company (in months) OfCompanyInMonths label to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] in-cost Notes to financial position and ratio analysis NotesToFinancialPositionAndRatioA- standard 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure [text block] nalysisExplanatory label to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] ELR [100410] Related party transactions for the company in-cost Related party transactions [abstract] RelatedPartyTransactionsAbstract standard [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] in-cost Description of related party transactions [table] DescriptionOfRelatedPartyTransaction- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure sTable label to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ]120 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags in-cost Name of related party [axis] NameOfRelatedPartyAxis standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] in-cost Identification details for product or service IdentificationDetailsForProduc- standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure [axis] tOrServiceAxis label to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] in-cost Nature of related party transactions [axis] NatureOfRelatedPartyTransactionsAxis standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] in-cost Nature of related party transactions domain NatureOfRelatedPartyTransactionsDo- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure main label to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] in-cost Sale of product [member] SaleOfProductMember standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] in-cost Purchase of product [member] PurchaseOfProductMember standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] in-cost Services received [member] ServicesReceivedMember standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] in-cost Services rendered [member] ServicesRenderedMember standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] in-cost Details of related party [abstract] DetailsOfRelatedPartyAbstract standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] in-cost Name of related party NameOfRelatedParty standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] in-cost CIN of related party CINOfRelatedParty standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] in-cost Permanent account number of related party PermanentAccountNumberOfRelated- standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure Party label to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] in-cost Identification number of foreign related party IdentificationNumberOfForeignRelated- standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in country of incorporation or residence PartyInCountryOfIncorporationOrResi- label to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] dence in-cost Nature of issuing authority in country of incor- NatureOfIssuingAuthorityInCoun- standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure poration or residence tryOfIncorporationOrResidence label to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] in-cost Country of related party CountryOfRelatedParty standard 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] in-cost Details of related party transactions [abstract] DetailsOfRelatedPartyTransactionsAb- standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure stract label to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] in-cost Name of product or service NameOfProductOrService standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] in-cost Product or service code ProductOrServiceCode standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] in-cost Aggregate quantity of related party transaction AggregateQuantityOfRelatedParty- standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure Transaction label to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] in-cost Average transfer price of related party transac- AverageTransferPriceOfRelatedParty- standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure tion Transaction label to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] in-cost Aggregate amount of transaction AggregateAmountOfTransaction standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] in-cost Average normal price of related party transac- AverageNormalPriceOfRelatedParty- standard 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure tion Transaction label to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] in-cost Basis adopted to determine normal price of BasisAdoptedToDetermineNormal- standard 7 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure related party transaction PriceOfRelatedPartyTransaction label to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] in-cost Description of other basis adopted to determine DescriptionOfOtherBasisAdoptedToDe- standard 8 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure normal price termineNormalPrice label to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] in-cost Notes to related party transaction [text block] NotesToRelatedPartyTransactionEx- standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure planatory label to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] ELR [100420] Reconciliation of indirect taxes for the company in-cost Reconciliation of indirect taxes [abstract] ReconciliationOfIndirectTaxesAbstract standard [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ]¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 121 Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags in-cost Types of indirect taxes of company [table] TypesOfIndirectTaxesOfCompanyTable standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] in-cost Types of indirect taxes of company [axis] TypesOfIndirectTaxesOfCompanyAxis standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] in-cost Types of indirect taxes of company domain TypesOfIndirectTaxesOfCompanyDo- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure main label to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] in-cost Taxable Value or Assessable value [member] AssessableValueMember terseLabel 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] in-cost Excise duty or VAT Or CST or Cess or Other ExciseDutyVATCSTCessAndOther- terseLabel 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure state taxes [member] StateTaxesMember to CRA-3 ;; Role : disclosureRef ;; ] in-cost CGST [member] CentralGoodsAndServiceTaxMember terseLabel 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6(B) ;; Role : disclosureRef ;; ] in-cost SGST or UTGST [member] StateOrUnionTerritoryGoodsAndSer- terseLabel 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure viceTaxMember to CRA-3 ;; Role : disclosureRef ;; ] in-cost IGST [member] IntegratedGoodsAndServiceTaxMember terseLabel 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6(B) ;; Role : disclosureRef ;; ] in-cost Cess and others [member] CessAndOthersMember standard 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] in-cost Duties taxes payable of company [abstract] DutiesTaxesPayableOfCompanyAb- standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure stract label to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] in-cost Excise duty payable of company [abstract] ExciseDutyPayableOfCompanyAbstract standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] in-cost Excise duty payable for domestic clearances ExciseDutyPayableForDomesticClear- standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure ances label to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] in-cost Excise duty payable for export clearances ExciseDutyPayableForExportClearances standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] in-cost Excise duty payable on net stock transfers ExciseDutyPayableOnStockTransfers terseLabel 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] in-cost Excise duty payable on other clearances ExciseDutyPayableOnOtherClearances standard 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] in-cost Total excise duty payable by company ExciseDutyPayableByCompany totalLabel 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] in-cost Value added tax and central sales tax and Cess ValueAddedTaxCentralSales- terseLabel 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure payable by company TaxAndCessPayableByCompany to CRA-3 ;; Role : disclosureRef ;; ] in-cost Other state taxes payable by company OtherStateTaxesPayableByCompany standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] in-cost Goods and services tax [abstract] GoodsAndServiceTaxesPayableOfCom- terseLabel 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure panyAbstract to CRA-3 ; Part D ;; Paragraph : 6(B) ;; Role : disclosureRef ;; ] in-cost Taxes payable outward taxable supplies (other TaxesPayableOnOutwardTaxableSup- terseLabel 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure than zero rated nil rated and exempted) pliesOtherThanZeroRatedNilRatedAn- to CRA-3 ;; Role : disclosureRef ;; ] dExempted in-cost Taxes payable outward taxable supplies (zero TaxesPayableOnZeroRatedOutward- terseLabel 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure rated) TaxableSupplies to CRA-3 ;; Role : disclosureRef ;; ] in-cost Taxes payable inward supplies (liable to re- TaxesPayableOnInwardSuppliesLiable- terseLabel 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure verse charge) ToReverseCharge to CRA-3 ;; Role : disclosureRef ;; ] in-cost Taxes payable other outward supplies (Nil TaxesPayableOnNilRatedAndEx- terseLabel 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure rated, Exempted) emptedOutwardSupplies to CRA-3 ;; Role : disclosureRef ;; ] in-cost Taxes payable non GST outward supplies TaxesPayableOnNonGSTOutwardSup- terseLabel 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure plies to CRA-3 ; Part D ;; Paragraph : 6(B) ;; Role : disclosureRef ;; ] in-cost Total GST Payable GoodsAndServiceTaxesPayable totalLabel 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6(B) ;; Role : disclosureRef ;; ] in-cost Total duties taxes payable by company DutiesTaxesPayableByCompany totalLabel 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] in-cost Duties or taxes paid by utilisation of input tax DutiesTaxesPaidByCompanyAbstract terseLabel 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure credit and payment through cash ledger [ab- to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ]122 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Mi Manda- De- Prefix Preferred Label Element Name Label Role Order Reference ni tory rived mu Tags Man- m dato- Ta ry gs Tags stract] in-cost Input tax credit utilised [abstract] InputTaxCreditUtilisedAbstract standard 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 6(B) ;; Role : disclosureRef ;; ] in-cost Input tax credit utilised CGST or CENVAT InputTaxCreditUtilised- terseLabel 1 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure ForCGSTOrCENVAT to CRA-3 ; Part D ;; Paragraph : 6(B) ;; Role : disclosureRef ;; ] in-cost Input tax credit utilised SGST or UTGST or InputTaxCreditUtilisedForSGSTOrUT- terseLabel 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure VAT GSTOrVAT to CRA-3 ; Part D ;; Paragraph : 6(B) ;; Role : disclosureRef ;; ] in-cost Input tax credit utilised IGST InputTaxCreditUtilisedForIGST terseLabel 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6(B) ;; Role : disclosureRef ;; ] in-cost Input tax credit utilised Cess InputTaxCreditUtilisedForCess terseLabel 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6(B) ;; Role : disclosureRef ;; ] in-cost Transitional credit TransitionalCredit standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 6(B) ;; Role : disclosureRef ;; ] in-cost Other credits utilised OtherCreditsUtilised standard 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] in-cost Total credits utilised by company CreditsUtilisedByCompany terseLabel 7 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Compa- nies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6(B) ;; Role : disclosureRef ;; ] in-cost Indirect taxes paid through PLA or cash IndirectTaxesPaidThroughPLAOrCash standard 2 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] in-cost Duties taxes paid by company DutiesTaxesPaidByCompany standard 3 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] in-cost Difference between taxes paid and payable DifferenceBetweenDutiesTax- terseLabel 4 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure esPaidAndPayable to CRA-3 ;; Role : disclosureRef ;; ] in-cost Interest penalty fines paid by company InterestPenaltyFinesPaidByCompany standard 5 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure label to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] in-cost Notes to reconciliation of GST [text block] NotesToReconciliationOfGSTExplana- standard 6 [ Publisher : MCA ;; Name : Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure tory label to CRA-3 ; Part D ;; Paragraph : 6(B) ;; Role : disclosureRef ;; ] Prefix Standard Label Element Name Order Weight ELR [100320] Product or service details for the company as a whole in-cost Revenue including Exceptional, Extra Ordinary and Other Comprehensive Income RevenueIncludingExceptionalExtraordinaryAndOtherComprehensiveIncome in-cost Revenue as per financial accounts RevenueAsPerFinancialAccounts 1 1 in-cost Other incomes of company OtherIncomesOfCompany 1 1 in-cost Operating incomes of company OperatingIncomesOfCompany 2 1 in-cost Net operational revenue of manufactured product or service NetOperationalRevenueOfManufacturedProductOrService 1 1 in-cost Other operating incomes of company OtherOperatingIncomesOfCompany 2 1 in-cost Exceptional and extra ordinary income ExceptionalAndExtraOrdinaryIncome 2 1 in-cost Other comprehensive income OtherComprehensiveIncome 3 1 ELR [100330] Quantitative information of manufactured product in-cost Available capacity of manufactured product AvailableCapacityOfManufacturedProduct¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 123 Prefix Standard Label Element Name Order Weight in-cost Installed capacity on start of reporting period InstalledCapacityOnStartOfReportingPeriod 1 1 in-cost Capacity enhanced during reporting period CapacityEnhancedDuringReportingPeriod 2 1 in-cost Capacity available through leasing arrangements CapacityAvailableThroughLeasingArrangements 3 1 in-cost Capacity available through loan license or third parties CapacityAvailableThroughLoanLicenseOrThirdParties 4 1 in-cost Quantity sold of manufactured and traded product QuantitySoldOfManufacturedAndTradedProduct in-cost Domestic sales of manufactured products DomesticSalesOfManufacturedProducts 1 1 in-cost Domestic sales of traded products DomesticSalesOfTradedProducts 2 1 in-cost Export sale of manufactured products ExportSaleOfManufacturedProducts 3 1 in-cost Export sale of traded products ExportSaleOfTradedProducts 4 1 in-cost Available quantity for sale of product AvailableQuantityForSaleOfProduct in-cost Actual production quantity ActualProductionQuantity 1 1 in-cost Self manufactured quantity SelfManufacturedQuantity 1 1 in-cost Quantity produced under leasing arrangements QuantityProducedUnderLeasingArrangements 2 1 in-cost Quantity produced on loan license or by third parties on job work QuantityProducedOnLoanLicenseOrByThirdPartiesOnJobWork 3 1 in-cost Finished goods purchased FinishedGoodsPurchased 2 1 in-cost Domestic purchase of finished goods DomesticPurchaseOfFinishedGoods 1 1 in-cost Imports of finished goods ImportsOfFinishedGoods 2 1 in-cost Stock and other adjustments StockAndOtherAdjustments 3 1 in-cost Change in stock of finished goods ChangeInStockOfFinishedGoods 1 1 in-cost Self or captive consumption including samples SelfOrCaptiveConsumptionIncludingSamples 2 -1 in-cost Other quantitative adjustments OtherQuantitativeAdjustments 3 1 ELR [100340] Abridged cost statement of manufactured product in-cost Per unit margin as per cost accounts of product PerUnitMarginAsPerCostAccountsOfProduct in-cost Per unit net sales realization of product PerUnitNetSalesRealizationOfProduct 1 1 in-cost Per unit cost of sales of product PerUnitCostOfSalesOfProduct 2 -1 in-cost Cost per unit of sales before interest CostPerUnitOfSalesBeforeInterest 1 1 in-cost Per unit cost of production or operations of goods sold PerUnitCostOfProductionOrOperationsOfGoodsSold 1 1 in-cost Cost per unit of administrative overheads CostPerUnitOfAdministrativeOverheads 2 1 in-cost Cost per unit of secondary packing CostPerUnitOfSecondaryPacking 3 1 in-cost Cost per unit of selling and distribution overheads CostPerUnitOfSellingAndDistributionOverheads 4 1 in-cost Cost per unit of interest and financing charges CostPerUnitOfInterestAndFinancingCharges 2 1124 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Prefix Standard Label Element Name Order Weight in-cost Amount of margin of product as per cost accounts AmountOfMarginOfProductAsPerCostAccounts in-cost Net sales realization of product NetSalesRealizationOfProduct 1 1 in-cost Cost of sales of product CostOfSalesOfProduct 2 -1 in-cost Cost of sales before interest CostOfSalesBeforeInterest 4 1 in-cost Cost of production or operations of goods sold CostOfProductionOrOperationsOfGoodsSold 1 1 in-cost Cost of production and purchases CostOfProductionAndPurchases 1 1 in-cost Cost of production or operations CostOfProductionOrOperations 1 1 in-cost Inputs and conversion cost of product InputsAndConversionCostOfProduct 1 1 in-cost Cost of materials consumed CostOfMaterialsConsumed 1 1 in-cost Cost of process materials or chemicals consumed CostOfProcessMaterialsOrChemicalsConsumed 2 1 in-cost Cost of utilities consumed CostOfUtilitiesConsumed 3 1 in-cost Cost of direct employees CostOfDirectEmployees 4 1 in-cost Cost of direct expenses CostOfDirectExpenses 5 1 in-cost Cost of stores and spares consumed CostOfStoresAndSparesConsumed 6 1 in-cost Cost of repairs and maintenance CostOfRepairsAndMaintenance 7 1 in-cost Cost of quality control CostOfQualityControl 8 1 in-cost Cost of research and development CostOfResearchAndDevelopment 9 1 in-cost Cost of technical knowhow fee or royalty CostOfTechnicalKnowhowFeeOrRoyalty 10 1 in-cost Cost of depreciation or amortization CostOfDepreciationOrAmortization 11 1 in-cost Cost of other production overheads CostOfOtherProductionOverheads 12 1 in-cost Cost of industry specific operating expenses CostOfIndustrySpecificOperatingExpenses 13 1 in-cost Cost of increase or decrease in work-in-progress CostOfIncreaseDecreaseInWorkInProgress 2 1 in-cost Credits for recoveries CreditsForRecoveries 3 -1 in-cost Cost of primary packing CostOfPrimaryPacking 4 1 in-cost Cost of finished goods purchased CostOfFinishedGoodsPurchased 2 1 in-cost Cost of increase or decrease in finished goods CostOfIncreaseDecreaseInFinishedGoods 2 1 in-cost Cost of self or captive consumption CostOfSelfOrCaptiveConsumption 3 -1 in-cost Cost of other adjustments CostOfOtherAdjustments 4 1 in-cost Cost of administrative overheads CostOfAdministrativeOverheads 2 1 in-cost Cost of secondary packing CostOfSecondaryPacking 3 1 in-cost Cost of selling and distribution overheads CostOfSellingAndDistributionOverheads 4 1¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 125 Prefix Standard Label Element Name Order Weight in-cost Cost of interest and financing charges CostOfInterestAndFinancingCharges 5 1 in-cost Cost per unit of production or operations CostPerUnitOfProductionOrOperations in-cost Cost per unit of primary packing CostPerUnitOfPrimaryPacking 1 1 in-cost Cost per unit of credits for recoveries CostPerUnitOfCreditsForRecoveries 2 -1 in-cost Cost per unit of increase/decrease in work-in-progress CostPerUnitOfIncreaseDecreaseInWorkInProgress 3 1 in-cost Cost per unit of total inputs and conversion cost for product CostPerUnitOfTotalInputsAndConversionCostForProduct 4 1 in-cost Cost per unit of materials consumed CostPerUnitOfMaterialsConsumed 1 1 in-cost Cost per unit of process materials or chemicals consumed CostPerUnitOfProcessMaterialsOrChemicalsConsumed 2 1 in-cost Cost per unit of utilities consumed CostPerUnitOfUtilitiesConsumed 3 1 in-cost Cost per unit of direct employees CostPerUnitOfDirectEmployees 4 1 in-cost Cost per unit of direct expenses CostPerUnitOfDirectExpenses 5 1 in-cost Cost per unit of stores and spares consumed CostPerUnitOfStoresAndSparesConsumed 6 1 in-cost Cost per unit of repairs and maintenance CostPerUnitOfRepairsAndMaintenance 7 1 in-cost Cost per unit of quality control CostPerUnitOfQualityControl 8 1 in-cost Cost per unit of research and development CostPerUnitOfResearchAndDevelopment 9 1 in-cost Cost per unit of technical knowhow fee or royalty CostPerUnitOfTechnicalKnowhowFeeOrRoyalty 10 1 in-cost Cost per unit of depreciation or amortization CostPerUnitOfDepreciationOrAmortization 11 1 in-cost Cost per unit of other production overheads CostPerUnitOfOtherProductionOverheads 12 1 in-cost Cost per unit of industry specific operating expenses CostPerUnitOfIndustrySpecificOperatingExpenses 13 1 in-cost Stock and other adjustments StockAndOtherAdjustments in-cost Change in stock of finished goods ChangeInStockOfFinishedGoods 1 1 in-cost Self or captive consumption including samples SelfOrCaptiveConsumptionIncludingSamples 2 -1 in-cost Other quantitative adjustments OtherQuantitativeAdjustments 3 1 ELR [100341] Quantitative information of service in-cost Available capacity of service AvailableCapacityOfService in-cost Installed capacity on start of reporting period InstalledCapacityOnStartOfReportingPeriod 1 1 in-cost Capacity enhanced during reporting period CapacityEnhancedDuringReportingPeriod 2 1 in-cost Available services for sale AvailableServicesForSale in-cost Actual service provided ActualServiceProvided 1 1 in-cost Own services OwnServices 1 1 in-cost Services under contractual arrangement ServicesUnderContractualArrangement 2 1126 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Prefix Standard Label Element Name Order Weight in-cost Outsourced services OutsourcedServices 3 1 in-cost Other adjustments towards manufactured product or service OtherAdjustmentsTowardsManufacturedProductOrService 2 1 in-cost Captive consumption CaptiveConsumption 1 -1 in-cost Other quantitative adjustments OtherQuantitativeAdjustments 2 1 in-cost Actual service rendered ActualServiceRendered in-cost Domestic service rendered DomesticServiceRendered 1 1 in-cost Export service rendered ExportServiceRendered 2 1 ELR [100342] Abridged cost statement of service in-cost Per unit margin as per cost accounts of service PerUnitMarginAsPerCostAccountsOfService in-cost Per unit net sales realization of service PerUnitNetSalesRealizationOfService 1 1 in-cost Per unit cost of services sold of service PerUnitCostOfServicesSold 2 -1 in-cost Per unit cost of services sold before interest PerUnitCostOfServicesSoldBeforeInterest 1 1 in-cost Per unit cost of services sold PerUnitCostOfServicesSoldOfService 1 1 in-cost Cost per unit of administrative overheads CostPerUnitOfAdministrativeOverheads 2 1 in-cost Cost per unit of selling and distribution overheads CostPerUnitOfSellingAndDistributionOverheads 3 1 in-cost Cost per unit of interest and financing charges CostPerUnitOfInterestAndFinancingCharges 2 1 in-cost Amount of margin of service as per cost accounts AmountOfMarginOfServiceAsPerCostAccounts in-cost Net sales realization of service NetSalesRealizationOfService 1 1 in-cost Cost of sales of service CostOfSalesOfService 2 -1 in-cost Cost of service before interest CostOfServiceBeforeInterest 1 1 in-cost Cost of services sold CostOfServicesSold 1 1 in-cost Cost of service available CostOfServiceAvailable 1 1 in-cost Cost of service provided CostOfServiceProvided 1 1 in-cost Inputs and conversion cost for service InputsAndConversionCostForService 1 1 in-cost Cost of materials consumed CostOfMaterialsConsumed 1 1 in-cost Cost of utilities consumed CostOfUtilitiesConsumed 2 1 in-cost Cost of direct employees CostOfDirectEmployees 3 1 in-cost Cost of direct expenses CostOfDirectExpenses 4 1 in-cost Cost of stores and spares consumed CostOfStoresAndSparesConsumed 5 1 in-cost Cost of repairs and maintenance CostOfRepairsAndMaintenance 6 1 in-cost Cost of quality control CostOfQualityControl 7 1¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 127 Prefix Standard Label Element Name Order Weight in-cost Cost of research and development CostOfResearchAndDevelopment 8 1 in-cost Cost of technical knowhow fee or royalty CostOfTechnicalKnowhowFeeOrRoyalty 9 1 in-cost Cost of depreciation or amortization CostOfDepreciationOrAmortization 10 1 in-cost Cost of other overheads CostOfOtherOverheads 11 1 in-cost Cost of industry specific operating expenses CostOfIndustrySpecificOperatingExpenses 12 1 in-cost Credits for recoveries CreditsForRecoveries 2 -1 in-cost Cost of outsourced or contractual services CostOfOutsourcedOrContractualServices 2 1 in-cost Cost of self or captive consumption CostOfSelfOrCaptiveConsumption 2 -1 in-cost Cost of other adjustments CostOfOtherAdjustments 3 1 in-cost Cost of administrative overheads CostOfAdministrativeOverheads 2 1 in-cost Cost of selling and distribution overheads CostOfSellingAndDistributionOverheads 3 1 in-cost Cost of interest and financing charges CostOfInterestAndFinancingCharges 2 1 in-cost Cost per unit of service provided CostPerUnitOfServiceProvided in-cost Cost per unit of total inputs and conversion cost for service CostPerUnitOfTotalInputsAndConversionCostForService 1 1 in-cost Cost per unit of materials consumed CostPerUnitOfMaterialsConsumed 1 1 in-cost Cost per unit of utilities consumed CostPerUnitOfUtilitiesConsumed 2 1 in-cost Cost per unit of direct employees CostPerUnitOfDirectEmployees 3 1 in-cost Cost per unit of direct expenses CostPerUnitOfDirectExpenses 4 1 in-cost Cost per unit of stores and spares consumed CostPerUnitOfStoresAndSparesConsumed 5 1 in-cost Cost per unit of repairs and maintenance CostPerUnitOfRepairsAndMaintenance 6 1 in-cost Cost per unit of quality control CostPerUnitOfQualityControl 7 1 in-cost Cost per unit of research and development CostPerUnitOfResearchAndDevelopment 8 1 in-cost Cost per unit of technical knowhow fee or royalty CostPerUnitOfTechnicalKnowhowFeeOrRoyalty 9 1 in-cost Cost per unit of depreciation or amortization CostPerUnitOfDepreciationOrAmortization 10 1 in-cost Cost per unit of other overheads CostPerUnitOfOtherOverheads 11 1 in-cost Cost per unit of industry specific operating expenses CostPerUnitOfIndustrySpecificOperatingExpenses 12 1 in-cost Cost per unit of credits for recoveries CostPerUnitOfCreditsForRecoveries 2 -1 ELR [100350] Product and service profitability statement of audited manufactured product or service in-cost Margin Margin in-cost Sales Sales 1 1 in-cost Cost of sales CostOfSales 2 -1128 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Prefix Standard Label Element Name Order Weight ELR [100360] Profit reconciliation for the company in-cost Profit (loss) as per financial accounts (excluding Other Comprehensive Income for companies ProfitLossAsPerFinancialAccounts following Ind AS) in-cost Amount of incomes not considered in cost accounts AmountOfIncomesNotConsideredInCostAccounts 1 1 in-cost Amount of expenses not considered in cost accounts AmountOfExpensesnotConsideredInCostAccounts 2 -1 in-cost Difference in stock valuation as per cost and financial records DifferenceInStockValuationAsPerCostAndFinancialRecords 3 1 in-cost Other adjustments OtherAdjustments 4 1 in-cost Profit (loss) for audited product or services ProfitLossForAuditedProductOrServices 5 1 in-cost Profit (loss) for unaudited product or services ProfitLossForUnauditedProductOrServices 6 1 ELR [100370] Value addition and distribution of earnings for the company in-cost Distribution of earnings DistributionOfEarnings in-cost To employees as salaries, wages, retirement benefits and others ToEmployeesAsSalariesWagesRetirementBenefitsAndOthers 1 1 in-cost To shareholders as dividend ToShareholdersAsDividend 2 1 in-cost Funds retained by company FundsRetainedByCompany 3 1 in-cost To government as taxes ToGovernmentAsTaxes 4 1 in-cost Exceptional and Extra Ordinary Expenses ExtraordinaryExpenses 5 1 in-cost Other distribution of earnings OtherDistributionOfEarnings 6 1 in-cost Earnings available for distribution EarningsAvailableForDistribution in-cost Other incomes of company OtherIncomesOfCompany 1 1 in-cost Value added of company ValueAddedOfCompany 2 1 in-cost Net revenue from operations of company for value addition NetRevenueFromOperationsOfCompanyForValueAddition 1 1 in-cost Gross revenue from operations of company GrossRevenueFromOperationsOfCompany 1 1 in-cost Taxes and other duties of company TaxesAndOtherDutiesOfCompany 2 -1 in-cost Export incentives of company ExportIncentivesOfCompany 2 1 in-cost Adjustments in work-in-progress and finished stocks of company AdjustmentsInWorkInProgressAndFinishedStocksOfCompany 3 1 in-cost Cost of bought out inputs of company CostOfBoughtOutInputsOfCompany 4 -1 in-cost Cost of materials consumed of company CostOfMaterialsConsumedOfCompany 1 1 in-cost Cost of process materials or chemicals of company CostOfProcessMaterialsOrChemicalsOfCompany 2 1 in-cost Cost of stores and spares consumed of company CostOfStoresAndSparesConsumedOfCompany 3 1 in-cost Cost of utilities of company CostOfUtilitiesOfCompany 4 1 in-cost Cost of other bought out inputs of company CostOfOtherBoughtOutInputsOfCompany 5 1 in-cost Exceptional and extra ordinary income ExceptionalAndExtraOrdinaryIncome 3 1¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 129 Prefix Standard Label Element Name Order Weight in-cost Other comprehensive income OtherComprehensiveIncome 4 1 ELR [100400] Financial position and ratio analysis for the company in-cost Net current assets NetCurrentAssets in-cost Current assets CurrentAssets 1 1 in-cost Current liabilities CurrentLiabilities 2 -1 ELR [100420] Reconciliation of indirect taxes for the company in-cost Difference between duties taxes paid and payable DifferenceBetweenDutiesTaxesPaidAndPayable in-cost Duties taxes payable by company DutiesTaxesPayableByCompany 1 1 in-cost Excise duty payable of company ExciseDutyPayableByCompany 1 1 in-cost Excise duty payable for domestic clearances ExciseDutyPayableForDomesticClearances 1 1 in-cost Excise duty payable for export clearances ExciseDutyPayableForExportClearances 2 1 in-cost Excise duty payable on stock transfers ExciseDutyPayableOnStockTransfers 3 1 in-cost Excise duty payable on other clearances ExciseDutyPayableOnOtherClearances 4 1 in-cost Value added tax central sales tax and cess payable by company ValueAddedTaxCentralSalesTaxAndCessPayableByCompany 2 1 in-cost Other state taxes payable by company OtherStateTaxesPayableByCompany 3 1 in-cost Goods and service taxes payable GoodsAndServiceTaxesPayable 4 1 in-cost Taxes payable on outward taxable supplies other than zero rated nil rated and exempted TaxesPayableOnOutwardTaxableSuppliesOtherThanZeroRatedNilRate- 1 1 dAndExempted in-cost Taxes payable on zero rated outward taxable supplies TaxesPayableOnZeroRatedOutwardTaxableSupplies 2 1 in-cost Taxes payable on inward supplies liable to reverse charge TaxesPayableOnInwardSuppliesLiableToReverseCharge 3 1 in-cost Taxes payable on nil rated and exempted outward supplies TaxesPayableOnNilRatedAndExemptedOutwardSupplies 4 1 in-cost Taxes payable on non GST outward supplies TaxesPayableOnNonGSTOutwardSupplies 5 1 in-cost Duties taxes paid by company DutiesTaxesPaidByCompany 2 -1 in-cost Credits utilised by company CreditsUtilisedByCompany 1 1 in-cost Input tax credit utilised for CGST Or CENVAT InputTaxCreditUtilisedForCGSTOrCENVAT 1 1 in-cost Input tax credit utilised for SGST or UTGST or VAT InputTaxCreditUtilisedForSGSTOrUTGSTOrVAT 2 1 in-cost Input tax credit utilised for IGST InputTaxCreditUtilisedForIGST 3 1 in-cost Input tax credit utilised for cess InputTaxCreditUtilisedForCess 4 1 in-cost Transitional credit TransitionalCredit 5 1 in-cost Other credits utilised OtherCreditsUtilised 6 1 in-cost Indirect taxes paid through PLA or cash IndirectTaxesPaidThroughPLAOrCash 2 1130 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Prefix Standard Label Element Name Order Context Closed Arc Role Element ELR [100100] Cost audit report of the company in-cost Disclosure of cost auditors qualifications or adverse remarks in DisclosureOfCostAuditorsQualificationsOrAdverseRemarksInCostAuditorsReportAbstract cost auditors report [abstract] in-cost Details of cost auditor [table] DetailsOfCostAuditorTable 1 scenario TRUE http://xbrl.org/int/dim/arcrole/all in-cost General details of cost auditor [axis] GeneralDetailsOfCostAuditorAxis 1 http://xbrl.org/int/dim/arcrole/hypercube- dimension in-cost Disclosure regarding audit of cost records in conformity with DisclosureRegardingAuditOfCostRecordsInConformityWithCostAu- 2 http://xbrl.org/int/dim/arcrole/domain- Cost Auditing Standards [text block] ditingStandardsExplanatory member in-cost Disclosure relating to availability of information and explana- DisclosureRelatingToAvailabilityOfInformationAndExplanation- 3 http://xbrl.org/int/dim/arcrole/domain- tion for purpose of cost audit [text block] ForPurposeOfCostAuditExplanatory member in-cost Disclosure relating to maintenance of cost records as per rule 5 DisclosureRelatingToMaintenanceOfCostRecordsAsPer- 4 http://xbrl.org/int/dim/arcrole/domain- of the companies cost records and audit rules 2014 [text block] Rule5OfTheCompaniesCostRecordsAndAuditRules2014Explanatory member in-cost Disclosure relating to availability of cost records of branches DisclosureRelatingToAvailabilityOfCostRecordsOfBranchesNotVisit- 5 http://xbrl.org/int/dim/arcrole/domain- not visited [text block] edExplanatory member in-cost Disclosure regarding availability of information as per compa- DisclosureRegardingAvailabilityOfInformationAsPerCompa- 6 http://xbrl.org/int/dim/arcrole/domain- nies act 2013 [text block] niesAct2013Explanatory member in-cost Disclosure relating to adequacy of internal audit of cost records DisclosureRelatingToAdequacyOfInternalAuditOfCostRecordsEx- 7 http://xbrl.org/int/dim/arcrole/domain- [text block] planatory member in-cost Disclosure relating to true and fair view of cost of production or DisclosureRelatingToTrueAndFairViewOfCostOfProductionOrServ- 8 http://xbrl.org/int/dim/arcrole/domain- service cost of sales margin and other information [text block] iceCostOfSalesMarginAndOtherInformation member in-cost Disclosure relating to availability of audited and certified cost DisclosureRelatingToAvailabilityOfAuditedAndCertifiedCostState- 9 http://xbrl.org/int/dim/arcrole/domain- statements and schedules for each unit and each product or mentsAndSchedulesForEachUnitAndEachProductOrServiceExplanato- member service [text block] ry in-cost Cost auditors observations or suggestions [text block] CostAuditorsObservationsOrSuggestionsExplanatory 10 http://xbrl.org/int/dim/arcrole/domain- member ELR [100300] General details of cost auditor in-cost Details of cost auditors [abstract] DetailsOfCostAuditorsAbstract in-cost Details of cost auditor [table] DetailsOfCostAuditorTable 1 scenario TRUE http://xbrl.org/int/dim/arcrole/all in-cost General details of cost auditor [axis] GeneralDetailsOfCostAuditorAxis 1 http://xbrl.org/int/dim/arcrole/hypercube- dimension in-cost Whether cost auditor is lead auditor WhetherCostAuditorIsLeadAuditor 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost Category of cost auditor CategoryOfCostAuditor 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Firm's registration number FirmsRegistrationNumber 4 http://xbrl.org/int/dim/arcrole/domain- member in-cost Name of cost auditor or cost auditors firm NameOfCostAuditorOrCostAuditorsFirm 5 http://xbrl.org/int/dim/arcrole/domain- member in-cost Permanent account number of cost auditor or cost auditors firm PermanentAccountNumberOfCostAuditorOrCostAuditorsFirm 6 http://xbrl.org/int/dim/arcrole/domain- member in-cost Address of cost auditor or cost auditors firm AddressOfCostAuditorOrCostAuditorsFirm 7 http://xbrl.org/int/dim/arcrole/domain- member in-cost Email id of cost auditor or cost auditors firm EmailIDOfCostAuditorOrCostAuditorsFirm 8 http://xbrl.org/int/dim/arcrole/domain- member in-cost Membership number of member signing report MembershipNumberOfMemberSigningReport 9 http://xbrl.org/int/dim/arcrole/domain- member in-cost Name of member signing report NameOfMemberSigningReport 10 http://xbrl.org/int/dim/arcrole/domain- member¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 131 Prefix Standard Label Element Name Order Context Closed Arc Role Element in-cost Name of product or industry NameOfProductOrIndustry 11 http://xbrl.org/int/dim/arcrole/domain- member in-cost SRN number of form CRA-2 SRNNumberOfFormCRA2 12 http://xbrl.org/int/dim/arcrole/domain- member in-cost Number of audit committee meetings during the year for which NumberOfAuditCommitteeMeetingsForWhichCostAuditorWasInvited 13 http://xbrl.org/int/dim/arcrole/domain- cost auditor was invited member in-cost Number of audit committee meeting attended by cost auditor NumberOfAuditCommitteeMeetingAttendedByCostAuditorDuring- 14 http://xbrl.org/int/dim/arcrole/domain- during year Year member in-cost Date of signing cost audit report and annexure by cost auditor DateOfSigningCostAuditReportAndAnnexureByCostAuditor 15 http://xbrl.org/int/dim/arcrole/domain- member in-cost Place of signing cost audit report and annexure by cost auditor PlaceOfSigningCostAuditReportAndAnnexureByCostAuditor 16 http://xbrl.org/int/dim/arcrole/domain- member ELR [100320] Product or service details for the company as a whole in-cost Details of manufactured product or service [abstract] DetailsOfManufacturedProductOrServiceAbstract in-cost Manufactured product or service [table] ManufacturedProductOrServiceTable 1 scenario TRUE http://xbrl.org/int/dim/arcrole/all in-cost Identification of manufactured product or service [axis] IdentificationOfManufacturedProductOrServiceAxis 1 http://xbrl.org/int/dim/arcrole/hypercube- dimension in-cost Select sector for classifying manufactured product or service SelectSectorForClassifyingManufacturedProductOrService 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost Whether previous year figures are reported WhetherPreviousYearFiguresAreReported 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Details for not reporting previous year figures [text block] DetailsForNotReportingPreviousYearFiguresExplanatory 4 http://xbrl.org/int/dim/arcrole/domain- member in-cost General information of manufactured product or service [ab- GeneralInformationOfManufacturedProductOrServiceAbstract 5 http://xbrl.org/int/dim/arcrole/domain- stract] member in-cost Name of manufactured product or service NameOfManufacturedProductOrService 1 http://xbrl.org/int/dim/arcrole/domain- member in-cost CTA code of manufactured product CTACodeOfManufacturedProduct 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost Subheading of CTA code SubheadingOfCTACode 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Service code ServiceCode 4 http://xbrl.org/int/dim/arcrole/domain- member in-cost Subheading of service code SubheadingOfServiceCode 5 http://xbrl.org/int/dim/arcrole/domain- member in-cost Unit of measurement for manufactured product or service UnitOfMeasurementForManufacturedProductOrService 6 http://xbrl.org/int/dim/arcrole/domain- member in-cost Net operational revenue of manufactured product or service NetOperationalRevenueOfManufacturedProductOrService 7 http://xbrl.org/int/dim/arcrole/domain- member in-cost Whether manufactured product or service covered under cost WhetherManufacturedProductOrServiceCoveredUnderCostAudit 8 http://xbrl.org/int/dim/arcrole/domain- audit member ELR [100330] Quantitative information of manufactured product in-cost Quantitative information of manufactured product [abstract] QuantitativeInformationOfManufacturedProductAbstract in-cost Manufactured product or service [table] ManufacturedProductOrServiceTable 1 scenario TRUE http://xbrl.org/int/dim/arcrole/all in-cost Identification of manufactured product or service [axis] IdentificationOfManufacturedProductOrServiceAxis 1 http://xbrl.org/int/dim/arcrole/hypercube- dimension in-cost Name of manufactured product NameOfManufacturedProduct 2 http://xbrl.org/int/dim/arcrole/domain-132 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Prefix Standard Label Element Name Order Context Closed Arc Role Element member in-cost CTA code of manufactured product CTACodeOfManufacturedProduct 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Subheading of CTA code SubheadingOfCTACode 4 http://xbrl.org/int/dim/arcrole/domain- member in-cost Unit of measurement for manufactured product UnitOfMeasurementForManufacturedProduct 5 http://xbrl.org/int/dim/arcrole/domain- member in-cost Available capacity of manufactured product [abstract] AvailableCapacityOfManufacturedProductAbstract 6 http://xbrl.org/int/dim/arcrole/domain- member in-cost Installed capacity on start of reporting period InstalledCapacityOnStartOfReportingPeriod 1 http://xbrl.org/int/dim/arcrole/domain- member in-cost Capacity enhanced during reporting period CapacityEnhancedDuringReportingPeriod 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost Capacity available through leasing arrangements CapacityAvailableThroughLeasingArrangements 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Capacity available through loan license or third parties CapacityAvailableThroughLoanLicenseOrThirdParties 4 http://xbrl.org/int/dim/arcrole/domain- member in-cost Available capacity of manufactured product AvailableCapacityOfManufacturedProduct 5 http://xbrl.org/int/dim/arcrole/domain- member in-cost Actual production of manufactured product [abstract] ActualProductionOfManufacturedProductAbstract 7 http://xbrl.org/int/dim/arcrole/domain- member in-cost Self manufactured quantity SelfManufacturedQuantity 1 http://xbrl.org/int/dim/arcrole/domain- member in-cost Quantity produced under leasing arrangements QuantityProducedUnderLeasingArrangements 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost Quantity produced on loan license or by third parties on job QuantityProducedOnLoanLicenseOrByThirdPartiesOnJobWork 3 http://xbrl.org/int/dim/arcrole/domain- work member in-cost Actual production quantity ActualProductionQuantity 4 http://xbrl.org/int/dim/arcrole/domain- member in-cost Production as per excise or GST records ProductionAsPerExciseOrGSTRecords 8 http://xbrl.org/int/dim/arcrole/domain- member in-cost In house capacity utilization (%) InHouseCapacityUtilization 9 http://xbrl.org/int/dim/arcrole/domain- member in-cost Finished goods purchased of manufactured product [abstract] FinishedGoodsPurchasedOfManufacturedProductAbstract 10 http://xbrl.org/int/dim/arcrole/domain- member in-cost Domestic purchase of finished goods DomesticPurchaseOfFinishedGoods 1 http://xbrl.org/int/dim/arcrole/domain- member in-cost Imports of finished goods ImportsOfFinishedGoods 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost Finished goods purchased FinishedGoodsPurchased 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Stock and other adjustments of manufactured product [abstract] StockAndOtherAdjustmentsOfManufacturedProductAbstract 11 http://xbrl.org/int/dim/arcrole/domain- member in-cost Change in stock of finished goods ChangeInStockOfFinishedGoods 1 http://xbrl.org/int/dim/arcrole/domain- member in-cost Self or captive consumption including samples SelfOrCaptiveConsumptionIncludingSamples 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost Other quantitative adjustments OtherQuantitativeAdjustments 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Stock and other adjustments StockAndOtherAdjustments 4 http://xbrl.org/int/dim/arcrole/domain-¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 133 Prefix Standard Label Element Name Order Context Closed Arc Role Element member in-cost Available quantity for sale of product AvailableQuantityForSaleOfProduct 12 http://xbrl.org/int/dim/arcrole/domain- member in-cost Actual sales of manufactured product [abstract] ActualSalesOfManufacturedProductAbstract 13 http://xbrl.org/int/dim/arcrole/domain- member in-cost Domestic sales of manufactured products DomesticSalesOfManufacturedProducts 1 http://xbrl.org/int/dim/arcrole/domain- member in-cost Domestic sales of traded products DomesticSalesOfTradedProducts 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost Export sale of manufactured products ExportSaleOfManufacturedProducts 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Export sale of traded products ExportSaleOfTradedProducts 4 http://xbrl.org/int/dim/arcrole/domain- member in-cost Quantity sold of manufactured and traded product QuantitySoldOfManufacturedAndTradedProduct 5 http://xbrl.org/int/dim/arcrole/domain- member in-cost Notes to quantitative information for manufactured product NotesToQuantitativeInformationForManufacturedProductExplanatory 14 http://xbrl.org/int/dim/arcrole/domain- [text block] member ELR [100340] Abridged cost statement of manufactured product in-cost Abridged cost statement of manufactured product [abstract] AbridgedCostStatementOfManufacturedProductAbstract in-cost Manufactured product or service [table] ManufacturedProductOrServiceTable 1 scenario TRUE http://xbrl.org/int/dim/arcrole/all in-cost Identification of manufactured product or service [axis] IdentificationOfManufacturedProductOrServiceAxis 1 http://xbrl.org/int/dim/arcrole/hypercube- dimension in-cost Name of manufactured product NameOfManufacturedProduct 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost CTA code of manufactured product CTACodeOfManufacturedProduct 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Subheading of CTA code SubheadingOfCTACode 4 http://xbrl.org/int/dim/arcrole/domain- member in-cost Quantitative details of manufactured product [abstract] QuantitativeDetailsOfManufacturedProductAbstract 5 http://xbrl.org/int/dim/arcrole/domain- member in-cost Unit of measurement for manufactured product UnitOfMeasurementForManufacturedProduct 1 http://xbrl.org/int/dim/arcrole/domain- member in-cost Actual production quantity ActualProductionQuantity 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost Finished goods purchased FinishedGoodsPurchased 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Stock and other adjustments of manufactured product [abstract] StockAndOtherAdjustmentsOfManufacturedProductAbstract 4 http://xbrl.org/int/dim/arcrole/domain- member in-cost Change in stock of finished goods ChangeInStockOfFinishedGoods 1 http://xbrl.org/int/dim/arcrole/domain- member in-cost Self or captive consumption including samples SelfOrCaptiveConsumptionIncludingSamples 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost Other quantitative adjustments OtherQuantitativeAdjustments 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Stock and other adjustments StockAndOtherAdjustments 4 http://xbrl.org/int/dim/arcrole/domain- member in-cost Quantity sold of manufactured and traded product QuantitySoldOfManufacturedAndTradedProduct 5 http://xbrl.org/int/dim/arcrole/domain- member134 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Prefix Standard Label Element Name Order Context Closed Arc Role Element in-cost Cost details of manufactured product [abstract] CostDetailsOfManufacturedProductAbstract 6 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of materials consumed CostOfMaterialsConsumed 1 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of process materials or chemicals consumed CostOfProcessMaterialsOrChemicalsConsumed 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of utilities consumed CostOfUtilitiesConsumed 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of direct employees CostOfDirectEmployees 4 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of direct expenses CostOfDirectExpenses 5 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of stores and spares consumed CostOfStoresAndSparesConsumed 6 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of repairs and maintenance CostOfRepairsAndMaintenance 7 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of quality control CostOfQualityControl 8 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of research and development CostOfResearchAndDevelopment 9 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of technical knowhow fee or royalty CostOfTechnicalKnowhowFeeOrRoyalty 10 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of depreciation or amortization CostOfDepreciationOrAmortization 11 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of other production overheads CostOfOtherProductionOverheads 12 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of industry specific operating expenses CostOfIndustrySpecificOperatingExpenses 13 http://xbrl.org/int/dim/arcrole/domain- member in-cost Inputs and conversion cost of product InputsAndConversionCostOfProduct 14 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of increase or decrease in work-in-progress CostOfIncreaseDecreaseInWorkInProgress 15 http://xbrl.org/int/dim/arcrole/domain- member in-cost Credits for recoveries CreditsForRecoveries 16 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of primary packing CostOfPrimaryPacking 17 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of production or operations CostOfProductionOrOperations 18 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of finished goods purchased CostOfFinishedGoodsPurchased 19 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of production and purchases CostOfProductionAndPurchases 20 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of increase or decrease in finished goods CostOfIncreaseDecreaseInFinishedGoods 21 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of self or captive consumption CostOfSelfOrCaptiveConsumption 22 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of other adjustments CostOfOtherAdjustments 23 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of production or operations of goods sold CostOfProductionOrOperationsOfGoodsSold 24 http://xbrl.org/int/dim/arcrole/domain- member¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 135 Prefix Standard Label Element Name Order Context Closed Arc Role Element in-cost Cost of administrative overheads CostOfAdministrativeOverheads 25 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of secondary packing CostOfSecondaryPacking 26 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of selling and distribution overheads CostOfSellingAndDistributionOverheads 27 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of sales before interest CostOfSalesBeforeInterest 28 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of interest and financing charges CostOfInterestAndFinancingCharges 29 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of sales of product CostOfSalesOfProduct 30 http://xbrl.org/int/dim/arcrole/domain- member in-cost Net sales realization of product NetSalesRealizationOfProduct 31 http://xbrl.org/int/dim/arcrole/domain- member in-cost Amount of margin of product as per cost accounts AmountOfMarginOfProductAsPerCostAccounts 32 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit details of manufactured product [abstract] CostPerUnitDetailsOfManufacturedProductAbstract 7 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of materials consumed CostPerUnitOfMaterialsConsumed 1 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of process materials or chemicals consumed CostPerUnitOfProcessMaterialsOrChemicalsConsumed 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of utilities consumed CostPerUnitOfUtilitiesConsumed 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of direct employees CostPerUnitOfDirectEmployees 4 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of direct expenses CostPerUnitOfDirectExpenses 5 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of stores and spares consumed CostPerUnitOfStoresAndSparesConsumed 6 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of repairs and maintenance CostPerUnitOfRepairsAndMaintenance 7 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of quality control CostPerUnitOfQualityControl 8 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of research and development CostPerUnitOfResearchAndDevelopment 9 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of technical knowhow fee or royalty CostPerUnitOfTechnicalKnowhowFeeOrRoyalty 10 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of depreciation or amortization CostPerUnitOfDepreciationOrAmortization 11 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of other production overheads CostPerUnitOfOtherProductionOverheads 12 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of industry specific operating expenses CostPerUnitOfIndustrySpecificOperatingExpenses 13 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of total inputs and conversion cost for product CostPerUnitOfTotalInputsAndConversionCostForProduct 14 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of increase/decrease in work-in-progress CostPerUnitOfIncreaseDecreaseInWorkInProgress 15 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of credits for recoveries CostPerUnitOfCreditsForRecoveries 16 http://xbrl.org/int/dim/arcrole/domain- member136 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Prefix Standard Label Element Name Order Context Closed Arc Role Element in-cost Cost per unit of primary packing CostPerUnitOfPrimaryPacking 17 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of production or operations CostPerUnitOfProductionOrOperations 18 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of finished goods purchased CostPerUnitOfFinishedGoodsPurchased 19 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of production and purchases CostPerUnitOfProductionAndPurchases 20 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of stock and other adjustments CostPerUnitOfStockAndOtherAdjustments 21 http://xbrl.org/int/dim/arcrole/domain- member in-cost Per unit cost of production or operations of goods sold PerUnitCostOfProductionOrOperationsOfGoodsSold 22 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of administrative overheads CostPerUnitOfAdministrativeOverheads 23 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of secondary packing CostPerUnitOfSecondaryPacking 24 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of selling and distribution overheads CostPerUnitOfSellingAndDistributionOverheads 25 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of sales before interest CostPerUnitOfSalesBeforeInterest 26 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of interest and financing charges CostPerUnitOfInterestAndFinancingCharges 27 http://xbrl.org/int/dim/arcrole/domain- member in-cost Per unit cost of sales of product PerUnitCostOfSalesOfProduct 28 http://xbrl.org/int/dim/arcrole/domain- member in-cost Per unit net sales realization of product PerUnitNetSalesRealizationOfProduct 29 http://xbrl.org/int/dim/arcrole/domain- member in-cost Per unit margin as per cost accounts of product PerUnitMarginAsPerCostAccountsOfProduct 30 http://xbrl.org/int/dim/arcrole/domain- member in-cost Notes to abridged cost statement of manufactured product [text NotesToAbridgedCostStatementOfManufacturedProductExplanatory 8 http://xbrl.org/int/dim/arcrole/domain- block] member ELR [100340a] Abridged cost statement-Details of material con- sumed in-cost Abridged cost statement of manufactured product [abstract] AbridgedCostStatementOfManufacturedProductAbstract in-cost Details of material consumed of manufactured product [table] DetailsOfMaterialConsumedOfManufacturedProductTable 1 scenario TRUE http://xbrl.org/int/dim/arcrole/all in-cost Identification of manufactured product or service [axis] IdentificationOfManufacturedProductOrServiceAxis 1 http://xbrl.org/int/dim/arcrole/hypercube- dimension in-cost Details of material consumed of manufactured product [axis] DetailsOfMaterialConsumedOfManufacturedProductAxis 2 http://xbrl.org/int/dim/arcrole/hypercube- dimension in-cost Details of material consumed of manufactured product domain DetailsOfMaterialConsumedOfManufacturedProductDomain 1 http://xbrl.org/int/dim/arcrole/dimension- domain in-cost Material consumed 1 [member] MaterialConsumed1Member 1 http://xbrl.org/int/dim/arcrole/domain- member in-cost Material consumed 2 [member] MaterialConsumed2Member 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost Material consumed 3 [member] MaterialConsumed3Member 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Material consumed 4 [member] MaterialConsumed4Member 4 http://xbrl.org/int/dim/arcrole/domain- member in-cost Material consumed 5 [member] MaterialConsumed5Member 5 http://xbrl.org/int/dim/arcrole/domain- member¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 137 Prefix Standard Label Element Name Order Context Closed Arc Role Element in-cost Material consumed 6 [member] MaterialConsumed6Member 6 http://xbrl.org/int/dim/arcrole/domain- member in-cost Material consumed 7 [member] MaterialConsumed7Member 7 http://xbrl.org/int/dim/arcrole/domain- member in-cost Material consumed 8 [member] MaterialConsumed8Member 8 http://xbrl.org/int/dim/arcrole/domain- member in-cost Material consumed 9 [member] MaterialConsumed9Member 9 http://xbrl.org/int/dim/arcrole/domain- member in-cost Material consumed 10 [member] MaterialConsumed10Member 10 http://xbrl.org/int/dim/arcrole/domain- member in-cost Name of manufactured product NameOfManufacturedProduct 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost CTA code of manufactured product CTACodeOfManufacturedProduct 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Subheading of CTA code SubheadingOfCTACode 4 http://xbrl.org/int/dim/arcrole/domain- member in-cost Details of materials consumed of manufactured product [ab- DetailsOfMaterialsConsumedOfProductGroupAbstract 5 http://xbrl.org/int/dim/arcrole/domain- stract] member in-cost Description of material DescriptionOfMaterial 1 http://xbrl.org/int/dim/arcrole/domain- member in-cost Nature of material consumed NatureOfMaterialConsumed 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost Unit of material consumed UnitOfMaterialConsumed 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Quantity of material consumed QuantityOfMaterialConsumed 4 http://xbrl.org/int/dim/arcrole/domain- member in-cost Rate of material consumed RateOfMaterialConsumed 5 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of materials consumed CostOfMaterialsConsumed 6 http://xbrl.org/int/dim/arcrole/domain- member in-cost Notes to details of materials consumed [text block] NotesToDetailsOfMaterialsConsumedExplanatory 6 http://xbrl.org/int/dim/arcrole/domain- member ELR [100340b] Abridged cost statement-Details of utilities in-cost Abridged cost statement of manufactured product [abstract] AbridgedCostStatementOfManufacturedProductAbstract in-cost Details of utilities of manufactured product [table] DetailsOfUtilitiesOfManufacturedProductTable 1 scenario TRUE http://xbrl.org/int/dim/arcrole/all in-cost Identification of manufactured product or service [axis] IdentificationOfManufacturedProductOrServiceAxis 1 http://xbrl.org/int/dim/arcrole/hypercube- dimension in-cost Details of utilities of manufactured product [axis] DetailsOfUtilitiesOfManufacturedProductAxis 2 http://xbrl.org/int/dim/arcrole/hypercube- dimension in-cost Details of utilities of manufactured product domain DetailsOfUtilitiesOfManufacturedProductDomain 1 http://xbrl.org/int/dim/arcrole/dimension- domain in-cost Utility 1 [member] Utility1Member 1 http://xbrl.org/int/dim/arcrole/domain- member in-cost Utility 2 [member] Utility2Member 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost Utility 3 [member] Utility3Member 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Utility 4 [member] Utility4Member 4 http://xbrl.org/int/dim/arcrole/domain- member138 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Prefix Standard Label Element Name Order Context Closed Arc Role Element in-cost Utility 5 [member] Utility5Member 5 http://xbrl.org/int/dim/arcrole/domain- member in-cost Utility 6 [member] Utility6Member 6 http://xbrl.org/int/dim/arcrole/domain- member in-cost Utility 7 [member] Utility7Member 7 http://xbrl.org/int/dim/arcrole/domain- member in-cost Utility 8 [member] Utility8Member 8 http://xbrl.org/int/dim/arcrole/domain- member in-cost Utility 9 [member] Utility9Member 9 http://xbrl.org/int/dim/arcrole/domain- member in-cost Utility 10 [member] Utility10Member 10 http://xbrl.org/int/dim/arcrole/domain- member in-cost Name of manufactured product NameOfManufacturedProduct 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost CTA code of manufactured product CTACodeOfManufacturedProduct 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Subheading of CTA code SubheadingOfCTACode 4 http://xbrl.org/int/dim/arcrole/domain- member in-cost Details of utilities for manufactured product [abstract] DetailsOfUtilitiesForManufacturedProductAbstract 5 http://xbrl.org/int/dim/arcrole/domain- member in-cost Description of utilities consumed DescriptionOfUtilitiesConsumed 1 http://xbrl.org/int/dim/arcrole/domain- member in-cost Unit of utilities consumed UnitOfUtilitiesConsumed 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost Quantity of utilities consumed QuantityOfUtilitiesConsumed 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Rate of utilities consumed RateOfUtilitiesConsumed 4 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of utilities consumed CostOfUtilitiesConsumed 5 http://xbrl.org/int/dim/arcrole/domain- member in-cost Notes to utilities [text block] NotesToUtilitiesExplanatory 6 http://xbrl.org/int/dim/arcrole/domain- member ELR [100340c] Abridged cost statement-Details of industry specific operating expenses in-cost Abridged cost statement of manufactured product [abstract] AbridgedCostStatementOfManufacturedProductAbstract in-cost Details of industry specific elements of operating expenses DetailsOfIndustrySpecificElementsOfOperatingExpensesTable 1 scenario TRUE http://xbrl.org/int/dim/arcrole/all [table] in-cost Identification of manufactured product or service [axis] IdentificationOfManufacturedProductOrServiceAxis 1 http://xbrl.org/int/dim/arcrole/hypercube- dimension in-cost Details of industry specific elements of operating expenses DetailsOfIndustrySpecificElementsOfOperatingExpensesAxis 2 http://xbrl.org/int/dim/arcrole/hypercube- [axis] dimension in-cost Details of industry specific elements of operating expenses DetailsOfIndustrySpecificElementsOfOperatingExpensesDomain 1 http://xbrl.org/int/dim/arcrole/dimension- domain domain in-cost Industry specific expenses 1 [member] IndustrySpecificExpenses1Member 1 http://xbrl.org/int/dim/arcrole/domain- member in-cost Industry specific expenses 2 [member] IndustrySpecificExpenses2Member 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost Industry specific expenses 3 [member] IndustrySpecificExpenses3Member 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Industry specific expenses 4 [member] IndustrySpecificExpenses4Member 4 http://xbrl.org/int/dim/arcrole/domain- member¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 139 Prefix Standard Label Element Name Order Context Closed Arc Role Element in-cost Industry specific expenses 5 [member] IndustrySpecificExpenses5Member 5 http://xbrl.org/int/dim/arcrole/domain- member in-cost Industry specific expenses 6 [member] IndustrySpecificExpenses6Member 6 http://xbrl.org/int/dim/arcrole/domain- member in-cost Industry specific expenses 7 [member] IndustrySpecificExpenses7Member 7 http://xbrl.org/int/dim/arcrole/domain- member in-cost Industry specific expenses 8 [member] IndustrySpecificExpenses8Member 8 http://xbrl.org/int/dim/arcrole/domain- member in-cost Industry specific expenses 9 [member] IndustrySpecificExpenses9Member 9 http://xbrl.org/int/dim/arcrole/domain- member in-cost Industry specific expenses 10 [member] IndustrySpecificExpenses10Member 10 http://xbrl.org/int/dim/arcrole/domain- member in-cost Name of manufactured product NameOfManufacturedProduct 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost CTA code of manufactured product CTACodeOfManufacturedProduct 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Subheading of CTA code SubheadingOfCTACode 4 http://xbrl.org/int/dim/arcrole/domain- member in-cost Details of industry specific elements of operating expenses DetailsOfIndustrySpecificElementsOfOperatingExpensesAbstract 5 http://xbrl.org/int/dim/arcrole/domain- [abstract] member in-cost Description of industry specific elements of operating expenses DescriptionOfIndustrySpecificElementsOfOperatingExpenses 1 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of industry specific operating expenses CostOfIndustrySpecificOperatingExpenses 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost Notes to details of industry specific operating expenses [text NotesToDetailsOfIndustrySpecificOperatingExpensesExplanatory 6 http://xbrl.org/int/dim/arcrole/domain- block] member ELR [100341] Quantitative information of service in-cost Quantitative information of service [abstract] QuantitativeInformationOfServiceAbstract in-cost Manufactured product or service [table] ManufacturedProductOrServiceTable 1 scenario TRUE http://xbrl.org/int/dim/arcrole/all in-cost Identification of manufactured product or service [axis] IdentificationOfManufacturedProductOrServiceAxis 1 http://xbrl.org/int/dim/arcrole/hypercube- dimension in-cost Name of service NameOfService 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost Service code ServiceCode 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Subheading of service code SubheadingOfServiceCode 4 http://xbrl.org/int/dim/arcrole/domain- member in-cost Unit of measurement for service UnitOfMeasurementForService 5 http://xbrl.org/int/dim/arcrole/domain- member in-cost Available capacity of service [abstract] AvailableCapacityOfServiceAbstract 6 http://xbrl.org/int/dim/arcrole/domain- member in-cost Installed capacity on start of reporting period InstalledCapacityOnStartOfReportingPeriod 1 http://xbrl.org/int/dim/arcrole/domain- member in-cost Capacity enhanced during reporting period CapacityEnhancedDuringReportingPeriod 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost Available capacity of service AvailableCapacityOfService 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Actual service provided [abstract] ActualServiceProvidedAbstract 7 http://xbrl.org/int/dim/arcrole/domain- member140 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Prefix Standard Label Element Name Order Context Closed Arc Role Element in-cost Own services OwnServices 1 http://xbrl.org/int/dim/arcrole/domain- member in-cost Services under contractual arrangement ServicesUnderContractualArrangement 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost Outsourced services OutsourcedServices 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Actual service provided ActualServiceProvided 4 http://xbrl.org/int/dim/arcrole/domain- member in-cost Services provided as per service tax or GST records ServicesProvidedAsPerServiceTaxOrGSTRecords 8 http://xbrl.org/int/dim/arcrole/domain- member in-cost In house capacity utilization (%) InHouseCapacityUtilization 9 http://xbrl.org/int/dim/arcrole/domain- member in-cost Other adjustments [abstract] OtherAdjustmentsAbstract 10 http://xbrl.org/int/dim/arcrole/domain- member in-cost Captive consumption CaptiveConsumption 1 http://xbrl.org/int/dim/arcrole/domain- member in-cost Other quantitative adjustments OtherQuantitativeAdjustments 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost Other adjustments towards manufactured product or service OtherAdjustmentsTowardsManufacturedProductOrService 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Available services for sale AvailableServicesForSale 11 http://xbrl.org/int/dim/arcrole/domain- member in-cost Actual service rendered [abstract] ActualServiceRenderedAbstract 12 http://xbrl.org/int/dim/arcrole/domain- member in-cost Domestic service rendered DomesticServiceRendered 1 http://xbrl.org/int/dim/arcrole/domain- member in-cost Export service rendered ExportServiceRendered 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost Actual service rendered ActualServiceRendered 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Notes to quantitative information for service [text block] NotesToQuantitativeInformationForServiceExplanatory 13 http://xbrl.org/int/dim/arcrole/domain- member ELR [100342] Abridged cost statement of service in-cost Abridged cost statement of service [abstract] AbridgedCostStatementOfServiceAbstract in-cost Manufactured product or service [table] ManufacturedProductOrServiceTable 1 scenario TRUE http://xbrl.org/int/dim/arcrole/all in-cost Identification of manufactured product or service [axis] IdentificationOfManufacturedProductOrServiceAxis 1 http://xbrl.org/int/dim/arcrole/hypercube- dimension in-cost Name of service NameOfService 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost Service code ServiceCode 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Subheading of service code SubheadingOfServiceCode 4 http://xbrl.org/int/dim/arcrole/domain- member in-cost Quantitative details of service [abstract] QuantitativeDetailsOfServiceAbstract 5 http://xbrl.org/int/dim/arcrole/domain- member in-cost Unit of measurement for service UnitOfMeasurementForService 1 http://xbrl.org/int/dim/arcrole/domain- member in-cost Actual service provided ActualServiceProvided 2 http://xbrl.org/int/dim/arcrole/domain- member¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 141 Prefix Standard Label Element Name Order Context Closed Arc Role Element in-cost Captive consumption CaptiveConsumption 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Other quantitative adjustments OtherQuantitativeAdjustments 4 http://xbrl.org/int/dim/arcrole/domain- member in-cost Actual service rendered ActualServiceRendered 5 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost details of service [abstract] CostDetailsOfServiceAbstract 6 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of materials consumed CostOfMaterialsConsumed 1 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of utilities consumed CostOfUtilitiesConsumed 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of direct employees CostOfDirectEmployees 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of direct expenses CostOfDirectExpenses 4 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of stores and spares consumed CostOfStoresAndSparesConsumed 5 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of repairs and maintenance CostOfRepairsAndMaintenance 6 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of quality control CostOfQualityControl 7 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of research and development CostOfResearchAndDevelopment 8 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of technical knowhow fee or royalty CostOfTechnicalKnowhowFeeOrRoyalty 9 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of depreciation or amortization CostOfDepreciationOrAmortization 10 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of other overheads CostOfOtherOverheads 11 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of industry specific operating expenses CostOfIndustrySpecificOperatingExpenses 12 http://xbrl.org/int/dim/arcrole/domain- member in-cost Inputs and conversion cost for service InputsAndConversionCostForService 13 http://xbrl.org/int/dim/arcrole/domain- member in-cost Credits for recoveries CreditsForRecoveries 14 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of service provided CostOfServiceProvided 15 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of outsourced or contractual services CostOfOutsourcedOrContractualServices 16 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of service available CostOfServiceAvailable 17 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of self or captive consumption CostOfSelfOrCaptiveConsumption 18 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of other adjustments CostOfOtherAdjustments 19 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of services sold CostOfServicesSold 20 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of administrative overheads CostOfAdministrativeOverheads 21 http://xbrl.org/int/dim/arcrole/domain- member142 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Prefix Standard Label Element Name Order Context Closed Arc Role Element in-cost Cost of selling and distribution overheads CostOfSellingAndDistributionOverheads 22 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of service before interest CostOfServiceBeforeInterest 23 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of interest and financing charges CostOfInterestAndFinancingCharges 24 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of sales of service CostOfSalesOfService 25 http://xbrl.org/int/dim/arcrole/domain- member in-cost Net sales realization of service NetSalesRealizationOfService 26 http://xbrl.org/int/dim/arcrole/domain- member in-cost Amount of margin of service as per cost accounts AmountOfMarginOfServiceAsPerCostAccounts 27 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit details of service [abstract] CostPerUnitDetailsOfServiceAbstract 7 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of materials consumed CostPerUnitOfMaterialsConsumed 1 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of utilities consumed CostPerUnitOfUtilitiesConsumed 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of direct employees CostPerUnitOfDirectEmployees 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of direct expenses CostPerUnitOfDirectExpenses 4 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of stores and spares consumed CostPerUnitOfStoresAndSparesConsumed 5 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of repairs and maintenance CostPerUnitOfRepairsAndMaintenance 6 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of quality control CostPerUnitOfQualityControl 7 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of research and development CostPerUnitOfResearchAndDevelopment 8 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of technical knowhow fee or royalty CostPerUnitOfTechnicalKnowhowFeeOrRoyalty 9 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of depreciation or amortization CostPerUnitOfDepreciationOrAmortization 10 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of other overheads CostPerUnitOfOtherOverheads 11 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of industry specific operating expenses CostPerUnitOfIndustrySpecificOperatingExpenses 12 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of total inputs and conversion cost for service CostPerUnitOfTotalInputsAndConversionCostForService 13 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of credits for recoveries CostPerUnitOfCreditsForRecoveries 14 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of service provided CostPerUnitOfServiceProvided 15 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of outsourced or contractual services CostPerUnitOfOutsourcedOrContractualServices 16 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of service available CostPerUnitOfServiceAvailable 17 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of other adjustments CostPerUnitOfOtherAdjustments 18 http://xbrl.org/int/dim/arcrole/domain- member¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 143 Prefix Standard Label Element Name Order Context Closed Arc Role Element in-cost Per unit cost of services sold PerUnitCostOfServicesSoldOfService 19 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of administrative overheads CostPerUnitOfAdministrativeOverheads 20 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of selling and distribution overheads CostPerUnitOfSellingAndDistributionOverheads 21 http://xbrl.org/int/dim/arcrole/domain- member in-cost Per unit cost of services sold before interest PerUnitCostOfServicesSoldBeforeInterest 22 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost per unit of interest and financing charges CostPerUnitOfInterestAndFinancingCharges 23 http://xbrl.org/int/dim/arcrole/domain- member in-cost Per unit cost of services sold of service PerUnitCostOfServicesSold 24 http://xbrl.org/int/dim/arcrole/domain- member in-cost Per unit net sales realization of service PerUnitNetSalesRealizationOfService 25 http://xbrl.org/int/dim/arcrole/domain- member in-cost Per unit margin as per cost accounts of service PerUnitMarginAsPerCostAccountsOfService 26 http://xbrl.org/int/dim/arcrole/domain- member in-cost Notes to abridged cost statement of service [text block] NotesToAbridgedCostStatementOfServiceExplanatory 8 http://xbrl.org/int/dim/arcrole/domain- member ELR [100342a] Abridged cost statement-Details of material con- sumed in-cost Abridged cost statement of service [abstract] AbridgedCostStatementOfServiceAbstract in-cost Details of material consumed of service [table] DetailsOfMaterialConsumedOfServiceTable 1 scenario TRUE http://xbrl.org/int/dim/arcrole/all in-cost Identification of manufactured product or service [axis] IdentificationOfManufacturedProductOrServiceAxis 1 http://xbrl.org/int/dim/arcrole/hypercube- dimension in-cost Details of material consumed of service [axis] DetailsOfMaterialConsumedOfServiceAxis 2 http://xbrl.org/int/dim/arcrole/hypercube- dimension in-cost Details of material consumed of service domain DetailsOfMaterialConsumedOfServiceDomain 1 http://xbrl.org/int/dim/arcrole/dimension- domain in-cost Material consumed 1 [member] MaterialConsumed1Member 1 http://xbrl.org/int/dim/arcrole/domain- member in-cost Material consumed 2 [member] MaterialConsumed2Member 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost Material consumed 3 [member] MaterialConsumed3Member 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Material consumed 4 [member] MaterialConsumed4Member 4 http://xbrl.org/int/dim/arcrole/domain- member in-cost Material consumed 5 [member] MaterialConsumed5Member 5 http://xbrl.org/int/dim/arcrole/domain- member in-cost Material consumed 6 [member] MaterialConsumed6Member 6 http://xbrl.org/int/dim/arcrole/domain- member in-cost Material consumed 7 [member] MaterialConsumed7Member 7 http://xbrl.org/int/dim/arcrole/domain- member in-cost Material consumed 8 [member] MaterialConsumed8Member 8 http://xbrl.org/int/dim/arcrole/domain- member in-cost Material consumed 9 [member] MaterialConsumed9Member 9 http://xbrl.org/int/dim/arcrole/domain- member in-cost Material consumed 10 [member] MaterialConsumed10Member 10 http://xbrl.org/int/dim/arcrole/domain- member in-cost Name of service NameOfService 2 http://xbrl.org/int/dim/arcrole/domain- member144 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Prefix Standard Label Element Name Order Context Closed Arc Role Element in-cost Service code ServiceCode 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Subheading of service code SubheadingOfServiceCode 4 http://xbrl.org/int/dim/arcrole/domain- member in-cost Details of materials consumed of service [abstract] DetailsOfMaterialsConsumedOfServiceAbstract 5 http://xbrl.org/int/dim/arcrole/domain- member in-cost Description of material DescriptionOfMaterial 1 http://xbrl.org/int/dim/arcrole/domain- member in-cost Nature of material consumed NatureOfMaterialConsumed 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost Unit of material consumed UnitOfMaterialConsumed 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Quantity of material consumed QuantityOfMaterialConsumed 4 http://xbrl.org/int/dim/arcrole/domain- member in-cost Rate of material consumed RateOfMaterialConsumed 5 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of materials consumed CostOfMaterialsConsumed 6 http://xbrl.org/int/dim/arcrole/domain- member in-cost Notes to details of materials consumed [text block] NotesToDetailsOfMaterialsConsumedExplanatory 6 http://xbrl.org/int/dim/arcrole/domain- member ELR [100342b] Abridged cost statement-Details of utilities in-cost Abridged cost statement of service [abstract] AbridgedCostStatementOfServiceAbstract in-cost Details of utilities of service [table] DetailsOfUtilitiesForServiceTable 1 scenario TRUE http://xbrl.org/int/dim/arcrole/all in-cost Identification of manufactured product or service [axis] IdentificationOfManufacturedProductOrServiceAxis 1 http://xbrl.org/int/dim/arcrole/hypercube- dimension in-cost Details of utilities of service [axis] DetailsOfUtilitiesForServiceAxis 2 http://xbrl.org/int/dim/arcrole/hypercube- dimension in-cost Details of utilities of service domain DetailsOfUtilitiesForServiceDomain 1 http://xbrl.org/int/dim/arcrole/dimension- domain in-cost Utility 1 [member] Utility1Member 1 http://xbrl.org/int/dim/arcrole/domain- member in-cost Utility 2 [member] Utility2Member 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost Utility 3 [member] Utility3Member 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Utility 4 [member] Utility4Member 4 http://xbrl.org/int/dim/arcrole/domain- member in-cost Utility 5 [member] Utility5Member 5 http://xbrl.org/int/dim/arcrole/domain- member in-cost Utility 6 [member] Utility6Member 6 http://xbrl.org/int/dim/arcrole/domain- member in-cost Utility 7 [member] Utility7Member 7 http://xbrl.org/int/dim/arcrole/domain- member in-cost Utility 8 [member] Utility8Member 8 http://xbrl.org/int/dim/arcrole/domain- member in-cost Utility 9 [member] Utility9Member 9 http://xbrl.org/int/dim/arcrole/domain- member in-cost Utility 10 [member] Utility10Member 10 http://xbrl.org/int/dim/arcrole/domain- member¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 145 Prefix Standard Label Element Name Order Context Closed Arc Role Element in-cost Name of service NameOfService 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost Service code ServiceCode 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Subheading of service code SubheadingOfServiceCode 4 http://xbrl.org/int/dim/arcrole/domain- member in-cost Details of utilities for service [abstract] DetailsOfUtilitiesForServiceAbstract 5 http://xbrl.org/int/dim/arcrole/domain- member in-cost Description of utilities consumed DescriptionOfUtilitiesConsumed 1 http://xbrl.org/int/dim/arcrole/domain- member in-cost Unit of utilities consumed UnitOfUtilitiesConsumed 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost Quantity of utilities consumed QuantityOfUtilitiesConsumed 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Rate of utilities consumed RateOfUtilitiesConsumed 4 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of utilities consumed CostOfUtilitiesConsumed 5 http://xbrl.org/int/dim/arcrole/domain- member in-cost Notes to utilities [text block] NotesToUtilitiesExplanatory 6 http://xbrl.org/int/dim/arcrole/domain- member ELR [100342c] Abridged cost statement-Details of industry specific operating expenses in-cost Abridged cost statement of service [abstract] AbridgedCostStatementOfServiceAbstract in-cost Details of industry specific elements of operating expenses DetailsOfIndustrySpecificElementsOfOperatingExpensesTable 1 scenario TRUE http://xbrl.org/int/dim/arcrole/all [table] in-cost Identification of manufactured product or service [axis] IdentificationOfManufacturedProductOrServiceAxis 1 http://xbrl.org/int/dim/arcrole/hypercube- dimension in-cost Details of industry specific elements of operating expenses DetailsOfIndustrySpecificElementsOfOperatingExpensesAxis 2 http://xbrl.org/int/dim/arcrole/hypercube- [axis] dimension in-cost Details of industry specific elements of operating expenses DetailsOfIndustrySpecificElementsOfOperatingExpensesDomain 1 http://xbrl.org/int/dim/arcrole/dimension- domain domain in-cost Industry specific expenses 1 [member] IndustrySpecificExpenses1Member 1 http://xbrl.org/int/dim/arcrole/domain- member in-cost Industry specific expenses 2 [member] IndustrySpecificExpenses2Member 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost Industry specific expenses 3 [member] IndustrySpecificExpenses3Member 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Industry specific expenses 4 [member] IndustrySpecificExpenses4Member 4 http://xbrl.org/int/dim/arcrole/domain- member in-cost Industry specific expenses 5 [member] IndustrySpecificExpenses5Member 5 http://xbrl.org/int/dim/arcrole/domain- member in-cost Industry specific expenses 6 [member] IndustrySpecificExpenses6Member 6 http://xbrl.org/int/dim/arcrole/domain- member in-cost Industry specific expenses 7 [member] IndustrySpecificExpenses7Member 7 http://xbrl.org/int/dim/arcrole/domain- member in-cost Industry specific expenses 8 [member] IndustrySpecificExpenses8Member 8 http://xbrl.org/int/dim/arcrole/domain- member in-cost Industry specific expenses 9 [member] IndustrySpecificExpenses9Member 9 http://xbrl.org/int/dim/arcrole/domain- member in-cost Industry specific expenses 10 [member] IndustrySpecificExpenses10Member 10 http://xbrl.org/int/dim/arcrole/domain- member146 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Prefix Standard Label Element Name Order Context Closed Arc Role Element in-cost Name of service NameOfService 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost Service code ServiceCode 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Subheading of service code SubheadingOfServiceCode 4 http://xbrl.org/int/dim/arcrole/domain- member in-cost Details of industry specific elements of operating expenses DetailsOfIndustrySpecificElementsOfOperatingExpensesAbstract 5 http://xbrl.org/int/dim/arcrole/domain- [abstract] member in-cost Description of industry specific elements of operating expenses DescriptionOfIndustrySpecificElementsOfOperatingExpenses 1 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of industry specific operating expenses CostOfIndustrySpecificOperatingExpenses 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost Notes to details of industry specific operating expenses [text NotesToDetailsOfIndustrySpecificOperatingExpensesExplanatory 6 http://xbrl.org/int/dim/arcrole/domain- block] member ELR [100350] Product and service profitability statement of audited manufactured product or service in-cost Product and service profitability statement of manufactured ProductAndServiceProfitabilityStatementOfManufacturedProductOrServiceAbstract product or service [abstract] in-cost Manufactured product or service [table] ManufacturedProductOrServiceTable 1 scenario TRUE http://xbrl.org/int/dim/arcrole/all in-cost Identification of manufactured product or service [axis] IdentificationOfManufacturedProductOrServiceAxis 1 http://xbrl.org/int/dim/arcrole/hypercube- dimension in-cost Name of manufactured product or service NameOfManufacturedProductOrService 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost CTA code of manufactured product CTACodeOfManufacturedProduct 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Subheading of CTA code SubheadingOfCTACode 4 http://xbrl.org/int/dim/arcrole/domain- member in-cost Service code ServiceCode 5 http://xbrl.org/int/dim/arcrole/domain- member in-cost Subheading of service code SubheadingOfServiceCode 6 http://xbrl.org/int/dim/arcrole/domain- member in-cost Details of manufactured product and service profitability state- DetailsOfManufacturedProductAndServiceProfitabilityStatementAb- 7 http://xbrl.org/int/dim/arcrole/domain- ment [abstract] stract member in-cost Sales Sales 1 http://xbrl.org/int/dim/arcrole/domain- member in-cost Cost of sales CostOfSales 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost Margin Margin 3 http://xbrl.org/int/dim/arcrole/domain- member in-cost Notes to manufactured product and service profitability state- NotesToManufacturedProductAndServiceProfitabilityStatementExpla- 8 http://xbrl.org/int/dim/arcrole/domain- ment [text block] natory member ELR [100360a] Profit reconciliation-Details of incomes not consid- ered in-cost Profit reconciliation of company as whole [abstract] ProfitReconciliationOfCompanyAsWholeAbstract in-cost Details of incomes not considered in cost accounts [table] DetailsOfIncomesNotConsideredInCostAccountsTable 1 scenario TRUE http://xbrl.org/int/dim/arcrole/all in-cost Details of incomes not considered in cost accounts [axis] DetailsOfIncomesNotConsideredInCostAccountsAxis 1 http://xbrl.org/int/dim/arcrole/hypercube- dimension in-cost Name of incomes not considered in cost accounts NameOfIncomesNotConsideredInCostAccounts 2 http://xbrl.org/int/dim/arcrole/domain- member¹Hkkx II—[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 147 Prefix Standard Label Element Name Order Context Closed Arc Role Element in-cost Amount of incomes not considered in cost accounts AmountOfIncomesNotConsideredInCostAccounts 3 http://xbrl.org/int/dim/arcrole/domain- member ELR [100360b] Profit reconciliation-Details of expenses not consid- ered in-cost Profit reconciliation of company as whole [abstract] ProfitReconciliationOfCompanyAsWholeAbstract in-cost Details of expenses not considered in cost accounts [table] DetailsOfExpensesNotConsideredInCostAccountsTable 1 scenario TRUE http://xbrl.org/int/dim/arcrole/all in-cost Details of expenses not considered in cost accounts [axis] DetailsOfExpensesNotConsideredInCostAccountsAxis 1 http://xbrl.org/int/dim/arcrole/hypercube- dimension in-cost Name of expenses not considered in cost accounts NameOfExpensesNotConsideredInCostAccounts 2 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IdentificationNumberOfForeignRelatedPartyInCountryOfIncorpora- 4 http://xbrl.org/int/dim/arcrole/domain- incorporation or residence tionOrResidence member in-cost Nature of issuing authority in country of incorporation or resi- NatureOfIssuingAuthorityInCountryOfIncorporationOrResidence 5 http://xbrl.org/int/dim/arcrole/domain- dence member in-cost Country of related party CountryOfRelatedParty 6 http://xbrl.org/int/dim/arcrole/domain- member in-cost Details of related party transactions [abstract] DetailsOfRelatedPartyTransactionsAbstract 3 http://xbrl.org/int/dim/arcrole/domain- member148 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Prefix Standard Label Element Name Order Context Closed Arc Role Element in-cost Name of product or service NameOfProductOrService 1 http://xbrl.org/int/dim/arcrole/domain- member in-cost Product or service code ProductOrServiceCode 2 http://xbrl.org/int/dim/arcrole/domain- member in-cost Aggregate quantity of related party transaction 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consumed of service domain DetailsOfMaterialConsumedOfServiceDomain 1 http://xbrl.org/int/dim/arcrole/dimension- default in-cost Details of utilities of manufactured product [axis] DetailsOfUtilitiesOfManufacturedProductAxis in-cost Details of utilities of manufactured product domain DetailsOfUtilitiesOfManufacturedProductDomain 1 http://xbrl.org/int/dim/arcrole/dimension- default in-cost Details of utilities of service [axis] DetailsOfUtilitiesForServiceAxis in-cost Details of utilities of service domain DetailsOfUtilitiesForServiceDomain 1 http://xbrl.org/int/dim/arcrole/dimension- default Uploaded by Dte. of Printing at Government of India Press, Ring Road,Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.