Page 246 - MANUAL OF SOP

Verification

* Matching of published data like gross sales revenue in a published/
audited balance sheet,
* Random check of a historical or latest production data not necessarily
of POI picked from log sheet details during onsite plant visit of
exporter.
* Matching of some export to India Transactions in POI obtained
though DG-Systems with entry corresponding in ERS system.

Note: ‘ERP’ systems generally capture sales values, (Gross and net), quantity,
country, product type etc. other adjustments like ocean freight, Inland freight, bank
charges, credit cost etc. are dovetailed in this on the basis of other documents
which could be receipts, vouchers. These may be co-related with the transactions
of POI both domestic and export. The observations, if any be indicated.

3. Appendix 2, 4A, 4B and 4C: Domestic Sales:

(i) Details regarding quantity and value of domestic sales by the exporter
including number of customers during POI, if possible.

(ii) Details about related customers, if any along with quantity and value.

(iii) Details about domestic sales invoices selected at random for verification in
the following format:
S. Invoice Date of Name of the Total Total
No. No. Invoice Customer Quantity Amount

(iv) Whether the details of the sample invoices verified are in conformity with
the information reported in Appendix-1 and found to be correct?
(v) Whether the selected domestic sales invoices including shipment records
and payment vouchers were taken on record?

(vi) The details regarding deductions claimed by the Exporter from the domestic
sales i.e., (a) Rebates (b) Inland freight and (c) Credit cost and bank charges
etc. and the basis of claim.

(vii) Whether the supporting documents relating to various deductions claimed
from the domestic sales in respect of sample invoices were taken on record
and details of deficiencies, if any noticed.

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