CIN: L40101HR1975GOI032564
EMPANELMENT / APPOINTMENT OF GST AUDITORS
Table of Contents
Sl. No Para No Particulars Page No
I Notice inviting Expression of Interest (EOI) 2
II Document for Expression of Interest (EOI)
1 Introduction 3
2 Scope of Work 3
3 Projects/Power Stations/Units & for which 3-8
GST Auditors are to be empanelled.
8
4 Fees/Remuneration for the assignment
9
5 Time Period
6 Deliverables 9
9
7 GST Audit Team
9-11
8 Criteria for empanelment/appointment
12-13
9 Terms and Conditions
Compliances / Declarations / Certificates by 13
10
Firms/LLPs(s) on appointment
11 Debarring Provisions 13-14
Annexures
Annex Page
Particulars
No. No
I Format of the Offer & Information required to be filled
up by the Firms/LLPss for evaluation criteria 15-16
II Declaration of ineligibility 17
III Bank details (ECS FORM) 18
Appendixes
Particulars Page No
Appendix A, B 19
Corporate Office: NHPC Office Complex, Sector-33, Faridabad (Haryana) 121 003
Website: www.nhpcindia.com
1
NOTICE INVITING EXPRESSION OF INTEREST (EOI) FOR EMPANELMENT/APPOINTMENT
OF GST AUDITORS.
NHPC Ltd. invites Expression of Interest (EOI) from Firms/LLPs of Chartered Accountants
(CA) / Cost Accountants (CMA) for Empanelment/ Appointment of GST Auditors. The
detailed document for EOI consisting Scope of work, Selection Criteria, terms & conditions
and schedule of fees etc. together with Annexure I (Part I & Part II), II and III and
Appendix - A, B & C are available at the websites www.nhpcindia.com / www.icmai.in /
www.pdicai.org. The empanelment/selection of the GST auditors shall be based on the
qualifying criteria given in EOI document.
Interested Firms/LLPs of CA/CMA having requisite qualifications may send their application
in prescribed format in sealed envelope superscribing "Expression of Interest (EOI) For
Empanelment/Appointment of GST Auditors" so as to reach in the office of Chief
(Finance)-Taxation, IInd Floor, Jyoti Sadan, NHPC Office Complex, Sector-33, Faidabad-
121003(Haryana) latest by 20th September, 2018 till 5.30 PM.
2
DOCUMENT FOR INVITATION OF EXPRESSION OF INTEREST (EOI) FOR
EMPANELMENT/APPOINTMENT OF GST AUDITORS
1. Introduction:
NHPC Ltd. a Mini Ratna Category-I Enterprise of the Govt. of India with an authorised
share capital of Rs. 15,000 Crore with an investment base of over Rs.52000 crore
(approx.). is ranked as a premier organization in the country for development of
hydropower.
2. Scope of Work:
As per the requirement of GST Act, the NHPC Limited is required to appoint GST
Auditor for all its location having registrations in 20 States. The appointed Firms/LLPs
are required to carry out GST Audit under section 35 (5) of CGST Act, 2017 read with
Rule 80 of CGST Rules, 2017, as amended from time to time, for all Principal Place of
Business and Additional Place of Business assigned to him and to issue separate
Audit Report / Certificate/ Statement in adherence to the relevant
orders/clarification issued/prescribed under GST Act for each registration. Entire
audit activities are to be carried out at respective GSTIN Registration Locations i.e.
Principal Place of Business such as Arunachal Pradesh ( 4 units), Assam ( 1 unit), Bihar
( 1 unit), Punjab ( 1 unit), Haryana ( 1 unit), Himachal Pradesh ( 7 units), Jammu &
Kashmir ( 9 units), Maharashtra ( 1 unit), Manipur ( 1 unit), Rajasthan ( 1 unit), Sikkim
( 3 units), Uttar Pradesh ( 1 unit), Uttarakhand ( 4 units), West Bengal ( 3 units),
Andhra Pradesh ( 1 unit), Tamilnadu ( 1 unit), Chandigarh ( 1 unit), Delhi ( 1 unit),
Kerala ( 1 unit) and Andaman and Nicobar Islands ( 1 unit) for compliance under GST.
Audit shall be conducted at principal place of business unless specifically mentioned
for carrying out the same at any other location. However, if necessary for
assignment, auditor may visit the additional place of business falling under relevant
GSTIN (Unit/Power Station/Project of the NHPC) in connection with the audit.
The Auditor will be required to issue GST Audit Report including requisite
reconciliations and certification of specific, incidental and ancillary records as per the
requirements of the GST legislation or any other authority and as per the timelines
fixed by the NHPC for timely compliance of the GST legislations. Further, above audit
report shall also be filed electronically as per the provisions of GST Laws by the
appointed Firms/LLP. In connection with above audit, guidelines issued by Institute
of Chartered Accountants of India and/or Institute of Cost Accountants of India,if any
shall also be followed by the auditors to have uniformity across the Corporation.
3. Projects/Power Stations/Units for which GST Auditors are to be empanelled.
Company intends to empanel/appoint Firms/LLPs of Chartered Accountants / Cost
Accountants as GST Auditors for its 20 GSTIN registrations which include
Projects/Power Stations/Units located in the States of Andhra Pradesh, Andaman &
Nikobar, UT of Chandigarh, Delhi, Haryana, J&K, Bihar, Himachal Pradesh, Punjab,
3
Uttarakhand, Uttar Pradesh, Arunachal Pradesh, Assam, Manipur, Sikkim,
Tamilnadu, Kerala, Maharashtra, Rajasthan and West Bengal.
3.1 All the Projects/Power Stations/Units have been categorised in Six Zones viz. Zone-I
Zone-II, Zone- III, Zone-IV, Zone-V & Zone-VI based on their geographical locations
and practical suitability of conducting the audit. The Company shall
empanel/appoint audit Firms/LLPs for each zone separately for carrying out GST
Audit of all the units falling under respective zone.
In case of non-participation/response from a particular zone, NHPC at its
discretion, may appoint GST auditor from panel of other zone.
3.2 The detailed list indicating name of States under Zone-I to Zone-VI mentioning
Principal Place of Business/Additional Place of Business are given hereunder:
Zone I
Sl. State Principal place of business and its Name and
No. address for the purpose of GST address of
additional place
of business
1 Haryana CORPORATE OFFICE(FARIDABAD), NHPC
Office Complex, Sector-33, Faridabad -
121003
2 Delhi CAMP OFFICE-DELHI, Ist Floor, NHPC
-
Camp Office, Pragati Bhawan, New Delhi.
3 Rajasthan WIND POWER PROJECT, JAISALMER
,150, Indira Colony, Jaisalmer, Rajasthan -
345001
4 Maharashtra L.O. MUMBAI ,203-204, Keshava
Building, Bandra Kurla Complex, Bandra -
(East), Mumbai 400051
5 Andhra WIND POWER PROJECT-
Pradesh ANANTHAPURAMU ,VILLA NO.1, BLT -
VILLAS, BLOCK NO. 1, TIRUMALA
6 Kerala NHPC CO-ORDINATE OFFICE, , TC No
12/1446 1, 3rd Floor Of , Anert Head
-
Quarters, Vanchiyoor,
Thiruvananthapuram, Kerala
7 Andaman and LO PORTBLAIR, No.-4, Pathergudda, Port
Nicobar Blair, South Andaman -
Islands
8 Tamil Nadu SOLAR POWER PROJECT-BATLAGUNDU ,
13, Sowbakya Nagar, Madhuri Road, -
Batlagundu, Dindigul
Note:- GST Audit of all above GSTIN under Zone I shall be carried out at NHPC's
Corporate Office, Faridabad.
4
Zone II
Sl. State/UT Principal place of Name and address of
No. business and its additional place of business
address for the
purpose of GST
9.1 Jammu & Kashmir URI - I ,Gingle, P.O. Mohra,
Distt. Baramulla,Jammu &
Kashmir,PIN-193122
9.2 Jammu & Kashmir DULHASTI POWER STATION
,Chenab Nagar, Sector-II,
Kishtwar, Distt. Kishtwar,
Jammu & Kashmir PIN-182206
9.3 Jammu & Kashmir SEWA-II POWER STATION
,Mashka, Distt. Kathua, Jammu
& Kashmir. PIN-176325
9.4 Jammu & Kashmir URI - II ,NHPC Office cum
residential complex, Nowpora,
SALAL POWER
Uri, Distt. Baramulla, Jammu &
STATION , P.O.
Kashmir, PIN-193123
Jyotipuram, Via Reasi,
9.5 Jammu & Kashmir KISHANGANGA PROJECT
Distt. Reasi, Jammu &
,Karalpora, Distt. Bandipora
Kashmir ,PIN- 182312
,Jammu & Kashmir,PIN-193502
9.6 Jammu & Kashmir NIMMO BAZGO POWER
STATION, Lower Skara, Leho,
Near Bsnl Complex, Leh,
Ladakh (J&K), Pin-194101
9.7 Jammu & Kashmir CHUTAK POWER STATION
,P.O. MINJI, Distt.. Kargil
(LADAKH), Jammu & Kashmir.
PIN-193108
9.8 Jammu & Kashmir REGIONAL OFFICE- JAMMU
,JDA Commercial Complex,
Plot No.1, NARWAL, JAMMU
(J&K), PIN-180006
Note:- GST Audit of all above GSTIN under Zone II shall be carried out at Salal Power
station.
5
Zone- III
Sl. State/UT Principal place of business Name and address of
No. and its address for the additional place of
purpose of GST business
10.1 Punjab LO PATHANKOT, Transit
Camp/ Guest House, Church -
Road, Pathankot 145001
11.1 Himachal BAIRASIUL POWER
Pradesh STATION, P.O. Surangani,
Distt. Chamba, Tehsil-
Salooni Chamba
(H.P.),PIN-176317
11.2 Himachal CHAMERA POWER
Pradesh STATION-I, Khairi, Distt.
Chamba, Himachal
Pradesh ,PIN-176325
11.3 Himachal REGIONAL OFFICE-BANIKHET, CHAMERA POWER
Pradesh P.O. BANIKHET, STATION-II ,P.O. Karian,
DISTT.CHAMBA (H.P),PIN- Distt. Chamba, Himachal
176303 Pradesh ,PIN-176310
11.4 Himachal PARBATI -II PROJECT, P.O.
Pradesh Nagwain, Distt. Mandi
(H.P.), Pin-175121
11.5 Himachal CHAMERA POWER
Pradesh STASTION-III, Village
Dharwala, PO 9, Distt.
Chamba, Himachal
Pradesh PIN-176311
11.6 Himachal PARBATI-III , Village:
Pradesh Behali, P.O. Larji, Distt.
Kullu (H.P.), Pin-175122
12.1 Chandigarh Regional Office, Chandigarh
(U/T) ,BAYS 74-75, LIASION OFFICE,
NHPC LTD., DAKSHIN MARG, -
SECTOR-31A, Chandigarh-
160030
Note:- GST Audit of all above GSTIN under Zone III shall be carried out at Regional
Office-Banikhet.
6
Zone IV
Sl. State/UT Principal place of Address of Additional place
No. business and its address of business
for the purpose of GST
13.1 Uttarakhand DHAULIGANGA POWER
STATION, Post Box No.1,
Tapovan, Dharchula, Distt.
Pithoragarh, Uttarakhand PIN-
262545
13.2 Uttarakhand TANAKPUR POWER DHAULIGANGA
STATION ,P.O. Banbassa, INTERMEDIATE, Post Box
Distt. Champawat No.1, Tapovan, Dharchula,
Uttarakhand PIN-262310 Distt. Pithoragarh,
Uttarakhand
Uttarakhand KOTLIBHEL 1A ,Post Bag No.
13.3 01, Bharpoor, P.O. Devprayag,
Distt. Tehri Garhwal,
Uttarakhand PIN-249301
14.1 Uttar Pradesh L.O.LUCKNOW , Liaison
Office, TC-43/V Vibhuti
-
Khand, Gomti Nagar,
Lucknow, 226010
Note:- GST Audit of all above GSTIN under Zone IV shall be carried out at Tanakpur
Power Station.
Zone V
Sl. State/UT Principal place of business Name and address of
No. and its address for the additional place of business
purpose of GST
15.1 Sikkim RANGIT POWER STATION ,P.O
TEESTA-V POWER Rangit Nagar, South Sikkim
STATION,Balutar, P.O. ,PIN-737111
15.2 Sikkim Singtam, East Sikkim TEESTA-IV PROJECT, P.O.
(Sikkim),PIN-737134 Singtam, East Sikkim
(Sikkim),PIN-737134
16.1 West TLDP-III POWER STATION
Bengal ,Rambi Bazar, P.O. Reang,
TLDP-IV Power Station ,
Distt. Darjeeling (W.B.), PIN-
Kalijhora, P.O. Kalijhora
734321
Bazar, Distt. Darjeeling
16.2 West REGIONAL OFFICE -SILIGURI
(W.B.), PIN-734320
Bengal ,Vidyut Nagar, P.O. Satellite
Township, Siliguri, Pin-734015
17.1 Bihar BIHAR RURAL ROAD
PROJECT ,Plot no. 386,
Rahul Nagar, Khabra, -
Muzaffarpur, Bihar,PIN-
843146
Note:- GST Audit of all above GSTIN under Zone V shall be carried out at TLDP-IV
Power Station.
7
Zone VI
Sl. State/UT Principal place of Name and address of
No. business and its address additional place of business
for the purpose of GST
18.1 Arunachal DIBANG BASIN PROJECT ,Mayu
Pradesh Sector, P.O. ROING, Distt.
Lower Dibang Valley,
SUBANSIRI LOWER
Arunachal Pradesh PIN-792110
PROJECT ,Kolaptukar,
18.2 Arunachal REGIONAL OFFICE-ITANAGAR ,
Distt. Lower Subansiri
Pradesh C-Sector, Itanagar, Distt.
Arunachal Pradesh PIN-
Papumpare, Arunachal
792110
Pradesh 791111
18.3 Arunachal TAWANG BASIN PROJECTS,
Pradesh Nehru Market, Distt. Tawang,
Arunachal Pradesh PIN-790104
19.1 Assam SUBANSIRI LOWER
PROJECT , P.O.
GERUKAMUKH, DISTT. -
DHEMAJI (ASSAM), PIN-
787035
20.1 Manipur LOKTAK POWER STATION , -
P.O. Loktak Project, KOM-
KEIRAP, MANIPUR, PIN-
795124
Note: - GST Audit of all above GSTIN under Zone Vi shall be carried out at SUBANSIRI
LOWER PROJECT.
3.3 For each zone, one Firm/LLP of Chartered Accountant/ Cost Accountant shall be
appointed as GST Auditor who shall carry out the GST Audit of all units designated
as Principal Place of Business as well as Additional Place of Business.
4. Fee/ Remuneration for the assignment: - Fee/remuneration for GST Audit of each
zone shall be as under:
Sr. No. Zone Fee/ Remuneration in Rs.
1 Zone- I 50,000/-
2 Zone - II 1,10,000/-
3 Zone - III 80,000/-
4 Zone - IV 40,000/-
5 Zone - V 50,000/-
6 Zone - VI 40,000/-
* The above Fees shall be exclusive of applicable taxes and reimbursement of
travelling expenses and daily allowance for outstation duty, as per journey
performed, shall be paid extra. Payment of fee/ remuneration shall be made after
completion of assignment in all respect
8
5. Travelling & Daily Allowance including local conveyance shall be paid only in case of
any visit required from the place of office of CA/CMA Firms/LLPs at which
appointment letter has been issued to the location where visit is made and the same
shall be regulated based on actual claims subject to the followings entitlement:
i) Partners: Equal to Chief Engineer of NHPC
ii) Qualified Assistants: Equal to Manager of NHPC
iii) Semi Qualified/Other Assistants: Equal to Assistant Manager of NHPC
6. Time Period:
a) The Firms/LLPs will be required to issue Audit report/Certificates as per the
requirements of the GST legislation within 45 days of the issue of appointment letter.
b) The Firms/LLPs shall be allowed up to 15 days at place specified for each zone for
conducting audit depending on the size of units under a particular GSTIN for
completion of audit assignment.
c) The assignment shall be time bound and time shall be the essence of the assignment.
7. Deliverables:
The Auditors will be required to issue Audit Report/Certificates in respect of each GSTIN
as per the requirements of the GST legislation. Further, above audit report shall also be
filed electronically as per the provisions of GST Laws, as amended from time to time.
Requisite reconciliations and certification of specific, incidental and ancillary records as
required by GST Laws shall also be done by GST Auditor.
8. GST Audit Team
GST Audit Team shall consist of adequate number of qualified/semi-qualified
assistants (CA/CMA) led by a partner of the Firm/LLP. Maximum number of above
audit team shall not be more than five including partner.
9. Criteria for empanelment /appointment
9.1 The empanelment of the CA/CMA Firm/LLP for appointment as GST Auditor shall
be as per qualitative criteria based on the overall suitability of the Firm/LLP. The
following criteria will be the basis of marks to be assigned to the Firm/LLP for
empanelment.
9
Sl. Selection Criteria Minimum Basis of Marks Maximu
No. Criteria Marks per m marks
Criteria
1. Firms/LLPs experience in 15 (Fifteen) No. of 2 marks 40
practice (From date of Years Years per Year
registration with the
Institute of Chartered
Accountants/ Cost
Accountants of India) as
on the last date of
submitting EOI.
2. No. of Partners in the 5 (Five) No. of 2 marks 20
Firms/LLPs for not less than Partners Partners for every
1 year as on the last date of Chartered/C who are Partner
submitting EOI. ost Chartered holding
(The Partners must be Accountants /Cost certificate
holding Certificate of Accounta of practice
Practice issued by Institute nts
of Chartered/Cost
Accountants of India and
should be in whole time
practice)
3. No. of Service 5 (Five) No. of 3 marks 30
Tax/VAT/Excise/Cost/ Assignment Assignme per for
Statutory Audit Assignments nts Assignme
completed in PSU nt
Companies during last five
years by Firms/LLPs. Audit of
Bank shall not be counted
for above purpose. Audit of
each financial Year shall be
treated as separate
assignment.
4. Average Annual Turnover Minimum Turnover 5 marks 10
during last three years Turnover of per fifty
ending on Financial Year Rs. 50 Lakh lakhs of
2016-17. (Fifty Lakhs) Turnover
TOTAL 100
9.2 For empanelment of CA/CMA Firms/LLPs, zone wise panel will be made based
on location of Firm/LLP Head Office / Branch Office only. In case, a Firm/LLP is
having offices in more than one zone, it may apply for more than one zone.
However, appointment shall be given only for one zone. Based on above criteria,
six separate panels shall be made for empanelment of GST Auditors:
10
Sr. No. Zone Place of Office/Branch office of the Firms/LLPs
considered for empanelment
1 Zone - I Delhi /Gurugram/Noida/Faridabad/Ghaziabad
2 Zone - II Jammu/Srinagar
3 Zone - III Pathankot/Banikhet/Kullu/Shimla/Chamba/ Chandigarh
4 Zone - IV Haridwar/ Rishikesh /Dehradun/Haldwani/Lucknow
5 Zone - V Siliguri /Kolkata/Gangtok/Singtham
6 Zone- VI Guwahati/Imphal/Itanagar
9.3 From the EOI received by the Company, Zone wise separate panel of Firms/LLPs
of Chartered Accountant/Cost Accountant, who secures at least 60 marks as per
qualifying criteria given above, shall be prepared and maintained in descending
order starting from highest marks obtained by a Firms/LLPs. In other words, the
Firms/LLPs of Chartered Accountant/Cost Accountant securing highest marks
shall be kept at no. 1 in the panel and so on. Separate panel shall be maintained
for empanelment of GST Auditors for each Zone.
9.5 In case of a more than one firm/LLP securing equal marks, the following sequence
shall be adopted for making zone wise panel :
a) Firms/LLPs of Chartered Accountants/Cost Accountants with longer
experience shall be given preference based on the year of registration.
b) Firms/LLPs with a higher number of Fellow and/or Associate Members of
the Institute of Chartered accountants/Cost Accountants as partners shall be
given preference.
9.6 Pre-requisites for considering rankings:
Requisite documentary evidence(s) duly attested by the applicant Firms/LLPs in
support of Criteria given at para 9.1 (Sl.no. 1 to 4) mentioned in table given
above is required to be submitted. Proposals without the requisite documentary
evidence(s) shall not be considered for evaluation. The following documents are
required for Sl.No.1 to 4 respectively for evaluation:
Sl. No. 1 Firms/LLPs experience in practice (From date of registration with the
Institute of Chartered Accountants/ Cost Accountants of India) as on
the last date of submitting EOI. Also declaration by Firms/LLPs letter
head giving address of their head office/ branch office for which
zone they are intended to be empanelled.
Sl. No. 2 Copy of Partnership Deed showing names of partners and copy of
Certificate of Practice of each partner.
Sl. No. 3 Copy of Letter of Appointment/relevant documents in support of
completing such assignment during last five years.
Sl. No. 4 Audited financial statements for the last three financial years ending
on 31.03.2017 in support of determination of turnover of the
CA/CMA Firms/LLPs applying for EOI.
11
10. Terms and Conditions:
i. Empanelment of Firms/LLPs of Chartered Accountants/Cost Accountants for
appointment as GST auditor shall remain valid for 3 Financial Years starting from
Financial Year 2018-19.
ii. For empanelment of CA/CMA Firms/LLPs, Zone wise panel will be made based
on location of Firms/LLPs Head Office / Branch Office only as detail given above
in para 9.2 & 9.3 of criteria of empanelment/appointment.
iii. The tenure of appointment shall be at the sole discretion of the Company. The
appointment for said assignment shall be made for each year separately and for
a maximum of three years. It is expressly stated here that empanelment of the
Firms/LLPs is not to be construed as assured appointment and the Company
reserves the right not to appoint/reappoint at its sole discretion without
assigning any reason thereof.
iv. The Company reserves the right to accept / reject any or all the offers without
assigning any reason whatsoever therefore.
v. Overwriting/correction/erase and/or use of white ink should be avoided in the
offer. However, if any overwriting/correction/erase is inevitable, the same
should be authenticated with the signature & seal of authorised person of
applicant Firms/LLPs.
vi. Information related to Firms/LLPs of Chartered Accountants/ Cost Accountants
and selection criteria shall be submitted in the Annexure-I (Part I & Part II).
viii. Declaration that applicant Chartered accontants/Cost Accountants Firms/LLPs
have not been banned/de-listed/de-barred from business by any PSU/Govt.
Department during last 03 (three) years shall be submitted in Annexure-II.
ix. Payments shall only be made through Electronic Mode, hence Bank Details as
per Annexure III need to be submitted at the time of acceptance of the
appointment.
x. Company shall deduct TDS/any other tax/levy as per prevailing rules/rates.
xi. All the pages of this EOI document and documents submitted along-with the
offer shall have to be authenticated by the authorised signatory of the applicant
Firms/LLPs along with the Firms/LLPs seal.
xii. The EOI should be submitted strictly as per the terms and conditions laid down
in the document. The EOI in the Prescribed Format alongwith all
enclosures/documents shall be submitted in physical form to the following
address:
12
Chief (Finance) - Taxation,
2nd Floor, Jyoti Sadan,
NHPC Office Complex,
Sector-33,
Faridabad-121 003 (Haryana)
Contact No. 0129-2250454
Xiii) Application documents consisting all the documents placed on website duly sealed
and signed are to be submitted as a token of acceptance of all terms and
conditions. Envelope must be sealed and super scribed mentioning "Invitation of
Offers for Expression of Interest for Empanelment/Appointment of GST
Auditor". The name and address of the Firms/LLPs must be indicated on the
body of the envelope.
11. Compliances / Declarations /Certificates by Firms/LLPs on appointment:
i. The Chartered Accountant/Cost Accountant Firms/LLPs shall not sub-contract
the assigned audit work.
ii. The Chartered Accountant/Cost Accountant Firms/LLPs shall work in strict
confidence and shall ensure that the related data or information in respect of
the operation of the Power Station/Project/Company is dealt with in strict
confidentiality and secrecy.
iii. The assignment shall be completed within time frame specified by the
Company.
iv. No partner of the Chartered Accountant/Cost Accountant Firms/LLPs should be
related to either C. M. D. or any Whole Time Directors or Part Time Directors of
the Company within the meaning of the Companies Act, 2013,
v. Neither the Chartered Accountant/Cost Accountant Firms/LLPs nor its
partner(s) or associates should have any interest in the business of the
Company,
vi. The Chartered Accountant/Cost Accountant Firms/LLPs shall be free from any
disqualification under The Companies Act, 2013.
vii. The partners holding Certificate of Practice issued by Institute of
Chartered/Cost Accountants of India shall be in whole time practice.
viii. The Chartered Accountant/Cost Accountant Firms/LLPs shall ensure that data
given to them by the company and any information generated from the data
provided shall not be used by the Auditor for any other purpose.
12. Debarring Provisions:
The Audit Firm/LLP will be debarred from getting, the GST audit or any other
assignments of NHPC Ltd:
i. If the Firms/LPs obtains the appointment on the basis of false
information/mis-statement.
13
ii. If the Firms/LLPs does not take up audit in terms of appointment letter.
iii. If the Firms/LLPs fails to maintain/honour confidentiality and secrecy of the
Company's data.
iv. If the Firms/LLPs does not complete the assignment within the assigned time
frame as specified in clause no. 6 (a) & (b).
14
Annexure-I
(Part I)
Format of the offer
1. Name of the Firms/LLPs of Chartered
accountants/Cost Accountant
2. Office Address
i) Permanent Address
ii) Correspondence Address
iii) Telephone No.
iv) Fax No.
v) Email Address
vi) Website
3. a) Year of Establishment
b) Firms/LLPs Registration No.
c) GST Registration No.
d) Permanent Account No. (PAN) of
Firms/LLPs
4. Zone for which GST Audit of NHPC is applied
for empanelment (Zone I/Zone II/Zone
III/Zone IV/ Zone V/Zone VI)
Signature and seal of the Firms/LLPs
15
Annexure-I
(Part II)
Information required to be filled up by the Firms/LLPs for evaluation Criteria
Sl.No. Selection Criteria Indicate Experience/other
measures
1. Firms/LLPs experience in practice (From date of
registration with the Institute of Chartered
Accountants/ Cost Accountants of India) as on
the last date of submitting EOI.*
2. No. of Partners in the Firms/LLPs for not less than (Details to be enclosed in
1 year as on the last date of submitting EOI. Appendix `A')
(The Partners must be holding Certificate of
Practice issued by Institute of Chartered/Cost
Accountants of India and should be in whole
time practice)
3. No. of Service Tax/VAT/Excise/Cost/ Statutory (Details to be enclosed in
Audit Assignments completed in PSU Companies Appendix `B')
during last five years. Audit of Bank shall not be
counted for above purpose. Audit of each financial
year shall be treated as separate assignment.
5. Average Annual Turnover during last three years
ending on Financial Year 2016-17. #
Note:-
1) Documentary evidences of all the information as stated above are to be furnished along
with the offer.
2) All the pages of offers and documents to be attached are to be signed by the
partner/owner of the Firms/LLPs along with seal of the Firms/LLPs.
Declaration
I, __________________ Partner / Managing Partner of the Firm/LLP______________,
hereby declare that the above information furnished is true & correct to the best of my
knowledge and I will abide by the Terms & Conditions set by the company for the
appointment of GST Auditors.
Signature and seal of the
Firm/LLP
*Pl enclose Copy of Registration Certificate issued by Institute of Chartered Accountant / Cost Accountant of
India and declaration on Firm/LLP letter head giving address of their head office/ branch office for which they
are intended to be empanelled. A Firms/LLPs having offices at more than one location, can apply in relation to
its other locations also.
# Please enclose Audited financial statements for the last three financial years ending on 31.03.2017 in support
of determination of criteria for gross receipts /turnover of the CA/CMA Firm/LLP applying for EOI.
16
Annexure-II
Declaration of Ineligibility
(By the CA/CMA Firms/LLPs)
I/ We, M/s ....................................... (Name of Chartered Accountant/Cost Accountant
Firm/LLP) hereby certify that I/we have not been banned/de-listed/de-barred from
business by any PSU/Govt. Department during last 03 (three) years.
(Signature and seal of the Firm/LLP)
17
Annexure-III
ECS FORM
ELECTRONIC CLEARING SERVICE (CREDIT CLEARING)
(PAYMENT TO BIDDER THROUGH CREDIT CLEARING MECHANISM)
1. CA/CMA FIRM/LLP NAME : __________________________________
Address : _________________________________
__________ _______________________
_________________________________
Phone/Mobile No. : _______________________________
2. PARTICULARS OF BANK ACCOUNT OF FIRM/LLP:
A. BANK NAME : _________________________________
B. BRANCH NAME _________________________________
Address : _________________________________
Telephone No. : _________________________________
C. IFSC code of the Bank
(For payments through RTGS): __________________________________
D. ACCOUNT TYPE
(S.B. Account/Current Account or Cash
Credit with Code 10/11/13): __________________________________
E. ACCOUNT NUMBER
(As appearing on the Cheque Book): _________________________________
I hereby declared that the particulars given above are correct and complete. If
the transaction is delayed or not effected at all for reasons of incomplete or
incorrect information, I would not hold the user Company responsible.
Date:
(.....................................)
Signature and seal of the
Firms/LLPs
Certified that the particulars furnished above are correct as per our records.
(Bank's Stamp)
Date:
(.....................................)
Signature of the Authorised
Official from the Bank
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Appendix A
Sl. Name of Partner Membership Date of joining as a Date of Issue of Date of Fellow
No. No. Partner Certificate of Practice Membership
Note: - Copy of Partnership Deed / Relevant Document issued by the Institute/available at Institute's site
and copy of Certificate of Practice of each partner are to be enclosed.
Appendix B
Sl. No. Name of PSU F.Y. for which Audit Conducted Nature of assignment i.e. Service
Company Tax/VAT/Excise/Cost/ Statutory
Audit
Note: -Copy of Letter of Award/Relevant Documents in support of completing such assignment are to be enclosed.
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