Procurement to Pay - RCM

Control Walkthrough Control Testing

Whether any
Operational/
Control Financial Statement Preventive / Key/ Non- Frequency of Control design Sample Sample Sample
Area S.No Control Objective Risk Implication Control Activity Control owner Financial Sample Process Narrative Remarks
No. Assertion Detective Key Controls control Method deficiency Size Passed Failed
Control
noticed
Procurement to Pay 1 Control over excess/ short of materials Inadequate planning/ budgeting Production plan is prepared by plant Production Plan Production and procurement plan was No 1 1 0 Pass
process production team in consultation with works works manager, shown to us during our discussion with
managers. The same is discussed with Head Production works manager, Production team,
P2P.1 office production head, VP and accordingly Head, Operational Preventive Non-Key Annually Manual Procurement team.
procurement planning is done. Procurement
Head
Procurement to Pay 2 Accurate and approved requisition/ indent Unauthorised/ incorrect requisition System based requisition/ indent is prepared Indent No. Indent for items was prepared by Store No 25 25 0 Pass
raised raised by Store team and approved by store in 10025349 team and authenticated by store in
charge/ works manager at minimum. works manager, As & When charge which was approved by works
P2P.2 Operational Preventive Non-Key ITDM
Store in charge required manager.

Procurement to Pay 3 Competent vendors are selected for Vendors are not assessed prior to Company has the process of inviting/ Rate For our sample - quotations were No 15 15 0 Pass
placement of orders or cater needs of placement of orders. evaluating atleast 2 vendors for the comparison received by Procurement team (head
organization Inaccurate vendors may be evaluated & procurement of material, fixed assets etc. chart for Hand office) from 3 vendors based on which
selected, who may not be able to cater except for the regular approved vendors of Pallet Truck for comparative sheet was prepared by
the needs of organization/ material not raw materials, packing materials etc. from Procurement executive and was checked
procured at competitive rates whom rates are fixed. by Procurement head.
Accuracy/ Valuation/ Procurement Financial/ As & When
P2P.3 Quotations are reviewed and comparatives Preventive Key Manual
Authorization Head Operational required
prepared for vendor selection by Procurement
executive and was checked by Procurement
Head.

Procurement to Pay 4 Competent vendors are selected for Services not procured at competitive Company has the process of inviting/ Balaji Speed For our sample - quotations received by No 4 4 0 Pass
placement of orders or cater needs of rates evaluating atleast 2 service providers for Roadways - procurement team basis which Balaji
organization availing the services such as Transport Agreement Speed Roadways was selected for
services etc. Transport vendor at Haridwar. The
Procurement team at head office discuss, Procurement agreement/ letter of acceptance was
negotiate and finalise the rates and advise for Head/ works prepared by Finance officer and
enter into an agreement at plant level. Accuracy/ Valuation/ manager/ Financial/ As & When authenticated by works manager along
P2P.4 Preventive Key Manual with service provider signature on the
Authorization Finance Operational required
Manager or same.
officer

Procurement to Pay 5 Creation of vendor code by an authorized Vendor creation/modification done by Vendor code is created by IT team in SAP basis Vendor code Vendor creation form of Secure Network No 3 3 0 Pass
user unauthorized personnel in the system. procurement, finance team request after creation form - was shared by procurement team to IT
filling the details in vendor creation form. Accuracy/ Secure Network team for vendor creation in SAP as per
System assigns a unique vendor code number Financial/ As & When
P2P.5 Completeness/ IT Head Preventive Key Manual Solutions India the duly filled vendor creation form
for every new vendor. Operational required Pvt. Ltd. received from Secure Network Solutions.
Authorization

Procurement to Pay 6 Accurate and authorized PO is raised in Inaccurate & unauthorized PO. System is configured in such a way that PO PO: As per our sample - PO 4500019158 No 25 25 0 Pass
SAP. PO are supported by a valid requisition cannot be created without Indent in system. 4500019158 dated Feb 23, 2021, it was prepared by
and PO quantity doesn't exceeds requisite PO are not based on approved PO quantity cannot exceed the PR quantity in Procurement executive team against the
quantity. Purchase requisition and PO quantity SAP. Accuracy/ indent and verified by procurement head
Procurement Financial/ As & When
may exceed approved requisite P2P.6 PO are prepared by the purchase executive Completeness/ Preventive Key ITDM at Head office.
Head Operational required
quantity. and verified by Procurement head at Head Authorization
office.

Procurement to Pay 7 Ensuring the material entering the plant is Documents may not be checked by the On the arrival of goods, the security guard Tax Invoice No: As per our sample- No 25 25 0 Pass
supported by the complete set of security personnel. checks the invoice/ challan accompanying the 3100035884 Invoice was checked by security guards
documents. material and enter the details in manual gate and stamped on the invoice dated 4-03-
Financial loss on account of inward register maintained at the security As & When 2021
P2P.7 Security Guard Operational Preventive Key Manual
unauthorized issue / movement of gate and affix security stamp on invoice. required
inventory.

Procurement to Pay 8 Timely recording of goods received Inaccurate stock records Stores team verifies the details of vendor MRN No: As per our sample - MRN 500094111, NO 25 25 0 Pass
invoice with the goods actually received and 500094111 it was prepared by store receiver and
cross check with the purchase order raised verified by Store in charge. Inspected and
and physically counts the actual quantity of checked on 06.03.2021.
the material received and prepare Material The same was reviewed by Unit Head/
Receipt Note in SAP. As & When works manager dated 15.03.2021.
P2P.8 MRN is further verified by store in charge, at Store in charge Operational Preventive Key ITDM
required
minimum.
Further, stores executive sent advise to
quality control team for testing.

Procurement to Pay 9 All acquire goods are in good and proper Acquired goods are not in proper Quality control team conducts the quality MRN No: As per our sample- MRN 500094111, NO 25 25 0 Pass
condition as per quality instructions condition or of proper quality inspection of goods according to the 500094111 quality inspected and checked on
specifications based on quality parameters. 06.03.2021 and approved by Quality
The results are updated in system and control in charge.
inventory released by quality control team. Quality Control As & When The same was reviewed by Unit Head/
P2P.9 Operational Preventive Key ITDM works manager dated 15.03.2021.
In charge required
Accordingly SAP was updated for quality
as per MRN.

Procurement to Pay 10 Timely returning the rejected goods Goods rejected by quality control team Goods rejected by the quality control team Vendor debit As per our sample - Vendor debit note NO 5 5 0 Pass
are communicated to store team and in MRR. note no: no: DN-T/20-21/1610 of dated 22-Mar-
Store team then communicate to DN-T/20- 21 was raised in favour of Pioneer
procurement, finance team and vendor for Quality control 21/1610 Industries approved by finance manager
the same. Accuracy/ on accounts of goods rejected in MRR by
In charge/ Store
Completeness/ Financial/ As & When quality control team dated 12-Mar-21
P2P.10 In charge/ Preventive Key ITDM
At the time of removal, debit note is prepared Valuation/ Operational required
Finance
by finance team which is approved by finance Authorization
Manager/ officer
manager.

Page 1 of 9
 Control Walkthrough Control Testing
Whether any
Operational/
Control Financial Statement Preventive / Key/ Non- Frequency of Control design Sample Sample Sample
Area S.No Control Objective Risk Implication Control Activity Control owner Financial Sample Process Narrative Remarks
No. Assertion Detective Key Controls control Method deficiency Size Passed Failed
Control
noticed
Procurement to Pay 11 Ensure accurate complete and valid Inaccurate/invalid processing of Store team handover the hardcopies of MIRO: We have done the system walkthrough No 25 25 0 Pass
processing of vendor invoices invoices documents to finance for MIRO. Finance team 5105639100 of sample MIRO. Finance team cross
check the documents and create MIRO in checked the documents in terms of
system and generate a purchase voucher. accuracy and completeness and purchase
System restricts user as it does not allow to voucher no. 510008363 dated
record MIRO/ purchase voucher value more Accuracy/ 20.03.2021 was created in system
Completeness/ Finance As & When
P2P.11 than MRN value. Stamp is affixed by finance Financial Preventive Key ITDM (MIRO).
team on original invoice. Authorization/ Manager/ officer required
Presentation

Procurement to Pay 12 Ensuring correct and accurate payment Incorrect payment made Vendor invoice is processed by finance team Vendor For our sample - vendor outstanding No 1 1 0 Pass
made to the Vendor which is verified by finance manager, works outstanding payment dated 16/02/21 for Haridwar
Payment made without due approvals manager. payments dated unit was prepared by Finance officer and
Plant followed the practise for sharing the 16/02/21- reviewed by finance manager, works
vendor outstanding details/ dues to head Haridwar Units manager.
office finance team on fortnightly basis for
making the payments except for petty cash Accuracy/ The same detail was shared with Head
As & When
P2P.12 payments, local payments. Head office finance Completeness/ Finance DGM Financial Preventive Key ITDM office finance team for payment
team processes the vendor payment and required processing.
Authorization
records the entry in system.

Procurement to Pay 13 Competent vendors are selected for scrap In absence of process, best price cannot Scrap price negotiation is done with scrap Invoice No: We were shown the GST invoice for scrap No 8 8 0 Pass
sales be ensured dealer by works manager and finance officer/ Finance 2051340027 sale which is prepared by finance team
Accuracy/ Valuation/ Financial/ As & When
P2P.13 manager. Finance team raised GST invoice for Officer/works Preventive Key Manual and approved by works manager.
scrap sale. Authorization Operational required
manager

Procurement to Pay 14 MSMED and other relevant disclosures in Risk of non identification of MSMED Procurement team at the time of vendor MSME form 1 - As per our sample for the half year return No 25 25 0 Pass
the notes to accounts and financial vendors, its appropriate disclosures and onboarding asks for the MSME certificates April to period April to September 2020, MSME
statements have complied with timely payment from vendor. Procurement team updates list September details were prepared by purchase
of MSME vendors. 2020, executive and reviewed by procurement
October to head and details shared with Secretarial
Procurement team provides relevant March 2021 team for return filling (MSME - Form 1).
information to the secretarial team for MSME
half yearly return and finance team provides Finance officer share details of amount to
amount/ return related details. Secretarial team.
Accuracy /
Secretarial department files the return as per Valuation/ Procurement MSME form 1 was filed by secretarial
due dates. Completeness/ Head, Secretarial team on date.
P2P.14 Financial Preventive Key Half yearly Manual
Authorization/ officer, Finance
Presentation and officer Vendors shared MSME certificates with
Disclosure purchase team. For our sample - Nextgen
Printers MSME mail reviewed by us of
email dated 4-Aug-20202.

Page 2 of 9
P2P Testing Sheet

Production and Procurement Plan

Whether approved production and
S.No Particulars Remarks Evidence
procurement plan is available?
P2P.1
1 Production & Procurement Plan Yes

Purchase Indent
Whether indent is reviewed by store in Whether indent is approved by Works
S.No Indent Number Remarks Evidence
charge? manager?
P2P.2 P2P.2
1 10025349 Yes Yes P2P.2
2 10025591 Yes Yes P2P.2
3 10021160 Yes Yes P2P.2
4 30000370 Yes Yes P2P.2
5 30000350 Yes Yes P2P.2
6 40000970 Yes Yes P2P.2
7 40000981 Yes Yes P2P.2
8 40001020 Yes Yes P2P.2
9 40001120 Yes Yes P2P.2
10 30000321 Yes Yes P2P.2
11 40001170 Yes Yes P2P.2
12 40001134 Yes Yes P2P.2
13 40001126 Yes Yes P2P.2
14 40001042 Yes Yes P2P.2
15 40001001 Yes Yes P2P.2
16 40000981 Yes Yes P2P.2
17 30000340 Yes Yes P2P.2
18 40001042 Yes Yes P2P.2
19 40001111 Yes Yes P2P.2
20 30000360 Yes Yes P2P.2
21 30000361 Yes Yes P2P.2
22 40001000 Yes Yes P2P.2
23 40001112 Yes Yes P2P.2
24 40001151 Yes Yes P2P.2
25 40001144 Yes Yes P2P.2

Quotations status- material

Whether quotations for requisite material Whether comparatives prepared and
S.No Particular Remarks Evidence
received? approved?
P2P.3 P2P.3
1 Quotations- Nilkamal Limited Yes Yes For Sahibabad Plant P2P.3
2 Quotations- Him Diesel & Electrical Services Yes Yes For Sahibabad Plant P2P.3

Page 3 of 9
 3 Quotations- Prompt Packways Yes Yes For Sahibabad Plant P2P.3
4 Quotations- A.S. Steel Industries Yes Yes For Sahibabad Plant P2P.3
5 Quotations- Goderj & Boyce Mfg. Co. Ltd Yes Yes For Sahibabad Plant P2P.3
6 Quotations- Maa Mangla Packaging Yes Yes For Sikkim Plant P2P.3
7 Quotations- Piramal Glass Private Limited Yes Yes For Sikkim Plant P2P.3
8 Quotations- Modern Plastic Yes Yes For Sikkim Plant P2P.3
9 Quotations- Dewan Polymers Yes Yes For Sikkim Plant P2P.3
10 Quotations- Kumbhat Holographics Yes Yes For Sikkim Plant P2P.3
11 Quotations- Dooars Packaging Yes Yes For Sikkim Plant P2P.3
12 Quotations- Omega Printopack Pvt. Ltd Yes Yes For Haridwar Plant P2P.3
13 Quotations- M.K. Printpack Industries Yes Yes For Haridwar Plant P2P.3
14 Quotations- Bandma India Private Limited Yes Yes For Haridwar Plant P2P.3
15 Quotations- Signor Hi Sec Packaging Pvt. Ltd Yes Yes For Haridwar Plant P2P.3

Quotation status - service

Whether quotations for requisite services Whether comparatives statement
S.No Vendor Name Remarks Evidence
received? prepared and duly approved?
P2P.4 P2P.4
1 Quotations- Balaji Speed Roadways Yes Yes For Haridwar Plant P2P.4
2 Quotations- Bludedart Express Yes Yes For Haridwar Plant P2P.4
3 Quotations- Golden India Transport Co. Yes Yes For Haridwar Plant P2P.4
4 Quotations- Safe and Bound Logistics Yes Yes For Haridwar Plant P2P.4

Vendor Creation
Whether vendor created in SAP is as per
S.No Vendor Name Whether Vendor creation form available? Remarks Evidence
vendor creation form?
P2P.5 P2P.5
1 Secure Network Solutions India Pvt. Ltd. Yes Yes P2P.5
2 Balaji Speed Roadways Yes Yes P2P.5
3 Bluedart Express Yes Yes P2P.5

PO
Whether PO is authorized by Procurement
S.No PO Number Whether PO is raised against the indent? Remarks Evidence
head?
P2P.6 P2P.6
1 4500019158 Yes Yes P2P.6
2 4500017150 Yes Yes P2P.6
3 4500017082 Yes Yes P2P.6
4 4500017167 Yes Yes P2P.6
5 4500018079 Yes Yes P2P.6
6 4500017375 Yes Yes P2P.6
7 4500018700 Yes Yes P2P.6
8 4800005984 Yes Yes P2P.6
9 4500019100 Yes Yes P2P.6

Page 4 of 9
 10 4500014007 Yes Yes P2P.6
11 4500015073 Yes Yes P2P.6
12 4800004937 Yes Yes P2P.6
13 4800005014 Yes Yes P2P.6
14 4800005034 Yes Yes P2P.6
15 4800004968 Yes Yes P2P.6
16 4500015909 Yes Yes P2P.6
17 4500016620 Yes Yes P2P.6
18 4500015650 Yes Yes P2P.6
19 4800005174 Yes Yes P2P.6
20 4500016464 Yes Yes P2P.6
21 4500016519 Yes Yes P2P.6
22 4800005066 Yes Yes P2P.6
23 4500015907 Yes Yes P2P.6
24 4500018193 Yes Yes P2P.6
25 4500017965 Yes Yes P2P.6

Gate security
Whether Gate security
Whether gate security verified material
S.No Vendor Name Invoice Number affixed stamp on the Remarks Evidence
received with invoices?
invoices post verification?
P2P.7 P2P.7
1 Piramal Glass Private Limited 3100035884 Yes Yes P2P.7
2 Savita Scientific & Plastic 406 Yes Yes P2P.7
3 CHEMI HOMOEO LABORATORY PVT LTD RM/051/20-21 Yes Yes P2P.7
4 M. S. PACKAGING 2020-624 Yes Yes P2P.7
5 Shri Salasar Enterprises 05-2021 Yes Yes P2P.7
6 M. S. PACKAGING 2020-633 Yes Yes P2P.7
7 M. S. PACKAGING 2020-747 Yes Yes P2P.7
8 Shree Vinayak Enterprises 1430 Yes Yes P2P.7
9 M. S. PACKAGING 2020-773 Yes Yes P2P.7
10 HOLOFLEX LTD HL/WB/0271/20-21 Yes Yes P2P.7
11 APTAR BEAUTY & HOME INDIA PVT. LTD F20031100777 Yes Yes P2P.7
12 KRISHNA TRADERS T0000105 Yes Yes P2P.7
13 ALPHA OMEGA BUSINESS SOLUTION 209 Yes Yes P2P.7
14 ALPHA OMEGA BUSINESS SOLUTION 210 Yes Yes P2P.7
15 SANGAM STATIONERY & GENERAL STORES 0000698 Yes Yes P2P.7
16 MODERN PLASTIC 2020-21/80 Yes Yes P2P.7
17 HIMALAYA HERB STORES 083 Yes Yes P2P.7
18 PUBLICITY PUB/397/20-21 Yes Yes P2P.7
19 Nikita Enterprise NE2503 Yes Yes P2P.7
20 KRISHNA TRADERS T0000135 Yes Yes P2P.7
21 GAURAV CONTAINERS LIMITED 2121070959 Yes Yes P2P.7
22 VINAYAK ELECTRICALS & HARDWARE STOR VE/372/2020-21 Yes Yes P2P.7

Page 5 of 9
 23 Dewan Polymers 194 Yes Yes P2P.7
24 Dooars Packaging 549 Yes Yes P2P.7
25 MAA MANGLA PACKAGING MMP/415/20-21 Yes Yes P2P.7

Material receiving management

Whether Gate security affixed stamp on the
S.No MRN Number Remarks Evidence
invoices post verification?
P2P.8
1 3100035884 Yes P2P.8
2 5000082609 Yes P2P.8
3 5000083030 Yes P2P.8
4 5000083091 Yes P2P.8
5 5000089353 Yes P2P.8
6 5000084095 Yes P2P.8
7 5000091666 Yes P2P.8
8 5000094189 Yes P2P.8
9 5000093844 Yes P2P.8
10 5000077983 Yes P2P.8
11 5000078281 Yes P2P.8
12 5000078473 Yes P2P.8
13 5000078536 Yes P2P.8
14 5000078632 Yes P2P.8
15 5000078898 Yes P2P.8
16 5000078454 Yes P2P.8
17 5000080683 Yes P2P.8
18 5000078208 Yes P2P.8
19 5000081004 Yes P2P.8
20 5000080772 Yes P2P.8
21 5000080961 Yes P2P.8
22 5000081564 Yes P2P.8
23 5000078243 Yes P2P.8
24 5000089134 Yes P2P.8
25 5000088998 Yes P2P.8

Quality Inspection Management

Whether Quality control team conducts the Whether Quality inspection record is
S.No MRN Number Remarks Evidence
quality inspection of goods? reviewed by Works manager?
P2P.9 P2P.9
1 3100035884 Yes Yes P2P.9
2 5000082609 Yes Yes P2P.9
3 5000083030 Yes Yes P2P.9
4 5000083091 Yes Yes P2P.9
5 5000089353 Yes Yes P2P.9
6 5000084095 Yes Yes P2P.9

Page 6 of 9
 7 5000091666 Yes Yes P2P.9
8 5000094189 Yes Yes P2P.9
9 5000093844 Yes Yes P2P.9
10 5000077983 Yes Yes P2P.9
11 5000078281 Yes Yes P2P.9
12 5000078473 Yes Yes P2P.9
13 5000078536 Yes Yes P2P.9
14 5000078632 Yes Yes P2P.9
15 5000078898 Yes Yes P2P.9
16 5000078454 Yes Yes P2P.9
17 5000080683 Yes Yes P2P.9
18 5000078208 Yes Yes P2P.9
19 5000081004 Yes Yes P2P.9
20 5000080772 Yes Yes P2P.9
21 5000080961 Yes Yes P2P.9
22 5000081564 Yes Yes P2P.9
23 5000078243 Yes Yes P2P.9
24 5000089134 Yes Yes P2P.9
25 5000088998 Yes Yes P2P.9

Goods Rejection Management

Whether rejected goods have been duly Whether debit note has been raised to
S.No Debit Note No. Remarks Evidence
returned ? the party in case of price difference?
P2P.10 P2P.10
1 DN-T/20-21/1610 Yes Yes P2P.10
2 DN-T/20-21/1511 Yes Yes P2P.10
3 DN-T/20-21/1237 Yes Yes P2P.10
4 DN-T/20-21/1351 Yes Yes P2P.10
5 DN-T/20-21/1467 Yes Yes P2P.10

Vendor Invoice Booking

Whether Invoice properly entered in books
S.No MIRO Number and correct GST Input taken at the time of Remarks Evidence
entry in books?
P2P.11
1 5105639100 Yes Yes P2P.11
2 5105634178 Yes Yes P2P.11
3 5105634237 Yes Yes P2P.11
4 5105634250 Yes Yes P2P.11
5 5105637011 Yes Yes P2P.11
6 5105634635 Yes Yes P2P.11
7 5105637778 Yes Yes P2P.11
8 5105639761 Yes Yes P2P.11
9 5105638614 Yes Yes P2P.11

Page 7 of 9
 10 5105631852 Yes Yes P2P.11
11 5105631960 Yes Yes P2P.11
12 5105632055 Yes Yes P2P.11
13 5105632217 Yes Yes P2P.11
14 5105632247 Yes Yes P2P.11
15 5105632327 Yes Yes P2P.11
16 5105632057 Yes Yes P2P.11
17 5105633179 Yes Yes P2P.11
18 5105631954 Yes Yes P2P.11
19 5105633383 Yes Yes P2P.11
20 5105633211 Yes Yes P2P.11
21 5105633272 Yes Yes P2P.11
22 5105633669 Yes Yes P2P.11
23 5105631959 Yes Yes P2P.11
24 5105636668 Yes Yes P2P.11
25 5105636563 Yes Yes P2P.11

Vendor Payment
Whether vendor outstanding working
S.No Particulars prepared by Finance officer and reviewed by Remarks Evidence
finance manager, work manager?
P2P.12
1 Vendor outstanding as on 16-Feb-21 Yes For Haridwar Plant P2P.12

Scrap Invoice Management

Whether the scrap report have been prepared Whether Sales Invoice has been duly
S.No Invoice Number Remarks Evidence
and duly authorized? issued and approved?
P2P.13 P2P.13
1 2051340027 Yes Yes For Sikkim Plant P2P.13
2 2051340013 Yes Yes For Sikkim Plant P2P.13
3 2051340010 Yes Yes For Sikkim Plant P2P.13
4 2051340016 Yes Yes For Sikkim Plant P2P.13
5 2051340018 Yes Yes For Sikkim Plant P2P.13
6 2051340020 Yes Yes For Jaipur Plant P2P.13
7 2051340026 Yes Yes For Jaipur Plant P2P.13
8 2051340027 Yes Yes For Jaipur Plant P2P.13

MSME Vendor management

Whether vendor shared MSME certificate with
S.No Vendor Name Remarks Evidence
purchase team?
P2P.14
1 Nextgen Printers Yes P2P.14
2 Kumbhat Holographics Yes P2P.14
3 Abhinav Transport India Pvt. Ltd. Yes P2P.14

Page 8 of 9
 4 Rolex Lanolin Products Limited Yes P2P.14
5 Crystal Caps Yes P2P.14
6 Ultra International Yes P2P.14
7 Great India Roadways Yes P2P.14
8 Industrial Transport Service Yes P2P.14
9 Seagul Infotech Yes P2P.14
10 Shiv Sai Ind. Yes P2P.14
11 Shivalik Enviro Yes P2P.14
12 Signor Hi Sec Yes P2P.14
13 Taurus Packaging Yes P2P.14
14 Techno safe Devices Yes P2P.14
15 Ultra International Yes P2P.14
16 Vibgyor International Yes P2P.14
17 Corel Pharma Yes P2P.14
18 Crystal Caps Yes P2P.14
19 Dewan Polymers Yes P2P.14
20 Global Harb Traders Yes P2P.14
21 Keshav Hichem Yes P2P.14
22 Kothari Pharma Yes P2P.14
23 Kumbhat Holo Yes P2P.14
24 Lalit Machinery Yes P2P.14
25 Nimach Eng Yes P2P.14

MSME return filling

S.No Particulars Whether MSME Form-1 is filled?
P2P.14
1 MSME form 1 - April to September 2020 Yes
2 MSME form 1 - October to March 2021
Yes

Page 9 of 9