Regularity of deposit and disputed dues.
Report (a) whether the company is regular in depositing undisputed statutory dues — Provident Fund, Employees' State Insurance, Income Tax, GST, customs duty, excise duty, cess and any other statutory dues — and if not, the extent of arrears outstanding for more than six months; (b) where dues have not been deposited on account of any dispute, the amounts and forum where dispute is pending.
(a) The Company has generally been regular in depositing undisputed statutory dues, including Goods and Services Tax, provident fund, employees' state insurance, income tax, sales tax, service tax, duty of customs, duty of excise, value added tax, cess and any other statutory dues applicable to it with the appropriate authorities. According to the information and explanations given to us, no undisputed amounts payable were outstanding, as at 31 March 20XX, for a period of more than six months from the date they became payable. (b) There are no statutory dues referred to in sub-clause (a) which have not been deposited as on 31 March 20XX, on account of any dispute. / [or list disputed dues in the prescribed format].
