Hanshita Khanna

TATA Power Delhi Distribution LTD.

Regulatory Audit (True Up Audit)

A.POWER PURCHASE COST-
(i) Reconciliation of Power purchase quantum, cost through:

(a) Long Term (Inter-state Generating Stations & State Generating station

a. Fixed Cost
b. Variable Cost

c. Arrears

(b) Short Term (Bilateral, Exchange, Intra DISCOM

(ii) Impact of any CERC/APTEL/Supreme Court Orders w.r.t. Power Purchase Cost.

(iii) Reconciliation of Renewable Purchase Obligation vis-à-vis Actual Renewable Power with cost and quantum of Renewable Energy Certificates procured

(iv) Violation of Merit Order Dispatch Principle.

(v) Violation of cash receipt from consumers exceeding the limit

(vi) Verification of Short term power purchase cost greater thanRs.5/kWh impacting variation in Gross purchase cost of greater than 10 paisa/kWh

B. BILLING AND REVENUE
(i) Reconciliation of Sales

a) Monthly Sales as per SAP and Form-2.1 (a)

b) Monthly Adjustments as per SAP and Form-2.1 (a)
Adjustments on account of Contra Entries

Adjustments on account of Open Access Consumers
Adjustment on account of Provisional Billing

(ii) Reconciliation of Category-wise Revenue Collected

C. Actual O & M expenses

Punjab & Sind Bank

Concurrent Audit

Unity Small Finance Bank

Internal Audit and Concurrent Audit

TATA POWER DELHI DISTRIBUTION LTD.

Payroll Audit

NOIDA POWER CORPORATION LTD (NPCL)

Internal Audit of following areas of one quarter:-

• Power procurement
• Bank guarantee and vendor payment
• Consumer. complaints
• Disconnection and reconnection
• Regulatory Compliance

TATA POWER DELHI DISTRIBUTION LTD

Internal Audit of the adequacy of the design and operational effectiveness of internal controls built within process of Meter Management Group

(MMG)

Xebia Singapore PTE. LTD

Assisted in the Statutory Audit

• Indirect Taxation
• GST Impact Analysis and provide assistance in its implementation during the transition phase.
• Providing advisory on various day to day GST concerns and other specific issues.
• Providing opinion on various FTP & Custom Policies implemented in line with GST laws.
• Review of various contracts in accordance with GST law
• Industries: Pharmaceutical, Food & Beverage, Real Estate, Home-furnishing, Bookpublishing, Shipping, Trading, Manufacturing and Education
• Handled various classification of goods and services issues.
• Done the diversified work related to Bureau of Indian Standards and SVB Investigation.
• Drafting & Settling e-mail advices on indirect taxation issues for various clients.
• Preparation and filing of Custom and GST appeal before Appellate Authorities.
• Filing of income tax returns of individuals.