**Good evening, everyone.**

**Good evening, everyone.**

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**Good evening, everyone.**

I'm Logapriya, and I'll be presenting the next set of key achievements from the Finance & Accounts team related to the Statutory Audit for F.Y 2025 to 26.

To begin with, we completed the **payroll verification** for the entire financial year. Along with that, we reconciled all statutory employee deductions like P.F and E.S.I, completed the **Salary T.D.S filing through Form 24Q, prepared **Form 16**, and ensured all employee-related statutory compliances were completed accurately.

Moving on to **Sales and G.S.T**, we reconciled the sales recorded in our books with the G.S.T returns to ensure there were no mismatches. We also verified that the turnover was consistent across our financial records and G.S.T filings. In addition, we prepared the detailed workings required for G.S.T.R-9 and G.S.T.R-9C, making our G.S.T records completely audit-ready.

Next, we reviewed the **Input Tax Credit**, verified unclaimed I.T.C as well as any required I.T.C reversals, completed the I.T.C set-off workings, and reconciled the **Electronic Credit Ledger entries** for our other states.

We also completed several important reconciliations, including **Quality Claims**, major **distributor accounts**, and other significant ledger balances. During this process, we identified and resolved the major differences wherever required.

On the banking side, we reconciled all bank accounts with our books and completed the **Bank Reconciliation Statements**. We also verified the **Sweep Fixed Deposits** and reconciled both the accrued interest and T.D.S related to those deposits.

Another important area was the **Inter-Branch and Suspense Account reconciliation**. We completed the reconciliation of inter-branch balances, reviewed the suspense accounts, cleared major pending entries, and ensured that outstanding items were properly accounted for.

Coming to **Provisions and Mutual Fund Accounting**, we verified all provision entries created during the year, checked the reversal of provisions up to **February 2026**, reconciled the D.S.P Mutual Fund transactions**, and verified the realised profits up to the same period.

We also completed the **Customs Duty and I.G.S.T reconciliation** by matching customs duty payments and import I.G.S.T with the accounting records, ensuring consistency between the import documents and our financial statements.

Finally, for **Debtors and Creditors**, we have completed around **60 to 70 percent** of the balance confirmation and reference clearance process. The remaining confirmations and reconciliations are currently in progress and are being followed up.

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