Section 18(5) in The Warehousing (Development and Regulation) Registration of Warehouses Rules, 2017
(5)The applicant shall submit one of the following documents to the Authority to exhibit compliance with the net-worth requirements -(a)audited balance sheet for the last financial year;(b)provisional net worth certificate issued by applicant's statutory auditor, provided that an audited balance sheet of the last financial year is submitted within a period of twelve months;(c)in case of persons not subject to audit, balance sheet certified by a chartered accountant.
