Page 247 - MANUAL OF SOP

Manual of OP for Trade Remedy Investigations

(viii) Domestic selling policy; Type of customers (related, unrelated, trader/end-user),
Note: Copies of contract/P. O/invoices may be collected.

4. Appendix 2, 3A, 3B and 3C: Export sales to India:

(i) Details regarding quantity and value of Export Sales to India including
number of customers during POI, if possible.
(ii) Details about related customers, if any along with quantity and value.

(iii) Details about Export Sales Invoices selected at random for verification in the
following format:
S. Invoice Date of Name of the Net Net Invoice
No. No. Invoice Customer Quantity Value (Currency)

(iv) Whether the invoices selected in the sample were found to have been
correctly reflected in relevant Appendix?
(v) Whether the selected export sales invoices including shipment records and
payment vouchers were taken on record?

(vi) Whether the details of post invoicing discounts and rebates, if any were also
seen along with their reconciliation with the audited records?
(vii) Whether the supporting documents relating to various deductions (including
post invoicing discount, if any) claimed from the export sales in respect of
sample invoices were taken on record and details of deficiencies, if any
noticed.
Note: The post export discounts may be verified from customer’s sales register
(listing from ERP), and also through details of commission/discount in the Balance
Sheet of exporter.

5. Appendix-1: Sales Revenue reconciliation:

(i) Whether the turnover figures were verified with reference to the audited
accounts/ Sales Register or Sales Report generated from XXXXX?
(ii) Whether the details verified are in conformity with the information reported
in Appendix and Whether the supporting documents in this regard taken on
record with details of deficiencies, if any noticed.

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