Section 28(c) in The Companies (Cost records and audit) Rules, 2014
(c)[ Cost statements (monthly, quarterly and annually) in respect of reconciliation of indirect taxes showing details of total clearances of goods or services, assessable value/ taxable value, duties or taxes paid, CENVAT or VAT or Service Tax or GST Credit utilised, duties or taxes recovered and interest or penalty paid.] [Substituted by Notification No. G.S.R. 792(E), dated 15.10.2019 (w.e.f. 30.6.2014).]
