Section 13(10)(v) in The Petroleum and Natural Gas Regulatory Board (Access Code for Common Carrier or Contract Carrier Natural Gas Pipelines) Regulations, 2008
(v)The transporter shall submit to the Board month-wise, pipeline-wise and shipper-wise details of such charges as are recoverable from each shipper, amounts received from the shippers and the amounts due from shippers and its reconciliation with the amount deposited in accordance with as specified in clause (iv), quarterly within a period of sixty days from the end of each quarter along with a certificate from a Chartered Accountant certifying such details and further, at the end of each financial year, an annual certificate containing the said details shall be submitted by the transporter to the Board along with the certificate for the fourth quarter. Format for providing such details is as specified in Schedule III to these regulations.