Section 28(a) in The Companies (Cost records and audit) Rules, 2014
(a)[ Cost statements (monthly, quarterly and annually) showing quantitative information in respect of each goods or service under reference shall be prepared showing details of available capacity, actual production, production as per excise records, production as per GST records, capacity utilisation (in house), stock purchased for trading, stock and other adjustments, quantity available for sale, wastage and actual sale, total quantity of outward supplies as per cost records and total outward supplies as per GST records during current financial year and previous year.] [Substituted by Notification No. G.S.R. 792(E), dated 15.10.2019 (w.e.f. 30.6.2014).]
