Tender Documents for Inviting Expression of Interest of Chartered Accountants Firm for Preparation of final Accounts & MSP Reconciliation (Purchase, Payment & Account) of The Gujarat State Civil Supplies Corporation Ltd. 2019-2020 & 2020-2021

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Fax: 079-23222707 Phone: 079-23221037, 23221038, 23220341 email: [email protected]

THE GUJARAT STATE CIVIL SUPPLIES CORPORATION LIMITED (Government of Gujarat UT) CIN: U65910GJ1980SGC003957 www: gscscl.gujarat.gov.in

Registered Office: Sector-10-A, 'CH' Road Near New Sachivalaya Gandhinagar–382043

Ref. No.GSCSC/Compa/311/A/c/2019-20/ Date: 06-03-2020

Expressions of interest invited from reputed firms of Chartered Accountants having minimum five years of experience of reconciliation and preparation of accounts, MSP Reconciliation (Purchase, Payment & Account) and have a 7 C.A in a firm & at least five CAs Partner. Offers may be submitted by CA firms with remuneration for two year (inclusive of all). Pre Bid Meeting Held on 12-03-2020 at 4.30 P.M, Committee Room, GSCSC ltd Head Office. The interested firms see the Scope of work, Eligibility criteria, Terms and conditions etc. from 07-03-2020 and can download the Final tender documents and other details from www.gscscl.gujarat. gov.in and https://gscsc.nprocure.com dated 17-03-2020 to 07-04-2020 or contact on phone No.079-23221037-38, Mobile No.9727712878 to Manager(Compilation).

Quotation to be reached on or before 07-04-2020 by e-tender.

Manager(Compilation)

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The Gujarat State Civil Supplies Corporation Ltd.

Terms of reference for inviting expression of interest of Chartered Accountants firms for preparation of accounts and MSP Reconciliation (Purchase, Payment & Account)

(A) BACKGROUND

The Gujarat State Civil Supplies Corporation Ltd. is wholly owned Government of Gujarat undertaking established in 1980. The core activities is procurement, storage and distribution of wheat, rice, coarse-grains & pulses, sugar, edible oil , iodized salt, etc. to implement various Government schemes like Public Distribution System, N.F.S.A. Mid-Day-Meal, ICDS, etc. through its godowns/Fair price shops in each taluka and having district offices at each district. (Figures in crore) Year 2014-15 2015-16 2016-17 2017-18

Revenue from 2379.88 2229.26 1861.50 1969.70 operations (Gross)

District offices covered under regions Region Districts Ahmedabad Ahmedabad City, Ahmedabad District, Gandhinagar, Mehsana, Patan, Banaskantha, Sabarkantha, Aravalli. Baroda Vadodara, Chhotaudepur, Kheda, Anand, Panchmahal, Mahisagar, Dahod. Surat Surat, Tapi, Bharuch, Narmada, Navsari, Dang, Valsad. Rajkot Rajkot, Morbi, Amreli, Bhavnagar, Botad, Jamnagar, Devbhoomi Dwarka, Junagadh, Gir Somnath, Kutch-Bhuj, Porbandar, Surendranagar.

(B) ACCOUNTING SYSTEM OF GSCSC at present

1. Maintenance of books of accounts at each godown center, district office and at Head office as per accrual basis of accounting under double entry system of accounting following GAAP as well as IFRS requirements (if required) following the provision of companies Act, 2013 duly amended from time to time and other applicable provisions, pronouncement, regulations, guidelines, Accounting Standards etc. issued by Institute of Chartered Accountants of India and /or any other regulatory body / authority including the Government departments. 2. Basic and routine accounting of each godown / district office and Head Office.

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3. Obtaining Operative Accounts from District of previous month on or before 15th of next month, Non-operative Accounts on or before 25th of next month. Corporation has received the operative & non-operative accounts up-to June 2020 and in the month of July 2020 respectively. 4. Physical Verification Report (P.V ) of various commodity stock available at each godown duly verified by District Internal Auditor as on 31st March of financial year same way the details of outstanding liabilities for the financial year from each district. 5. Compile the accounts received from the district office, preparation of J.V., ledger and trial balance at branch level. 6. Quantitative reconciliation of including purchase, sales, valuation of closing stock etc. 7. Preparation of commodity wise branch trial balance with scrutiny of each account. 8. Consolidation of trial balances in compilation branch with coding and data entry. 9. Preparation of fixed assets block including depreciation, profit/loss on sale of fixed, assets etc. 10. Preparation of cash flow statement and segment accounting. 11. To comply Internal, Statutory & A.G. Audit, Compliance/rectification of queries of internal, statutory & A.G. auditors at each branch level. 12. Final accounts as per schedule-VI of Companies Act, 2013. 13. To prepare e-TDS return. 14. To prepare GST return./GST TDS Return.

(C) LIST OF THE REPORTS

A- Non-operative Accounts.

(i) GSCSC Godown centers

 Quantitative statements of each commodity (wheat, rice, sugar, oil, iodized salt, pulses, petroleum products etc.) known as Form No.8.  Financial Statements known as 5D, 5D1, 5C, 5C1, 6-1 & 6-2, Form No.7, pending delivery statement, less credit statement, excess credit statement, bank mistakes, and reconciliation statement with bank realization in respect of quantity issued from the godown centers to the Fair Price Shops and any other schemes and amount deposited by FPS and other agencies as per the rate fixed by the Government and guidelines issued by the Corporation duly reconciled with permit issued by the concerned authorities.  Compliance of Internal Audit, Statutory Audit and AG Audit if any.

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 Corporation has its godown centers at almost all Talukas in the State. Godown wise monthly accounts are prepared and submission at the respective district offices.

(ii) District office

 Compile the accounts received from the godown centers duly matched with bank realization, MT/TT and any other details.  Reconciliation of Release Order of wheat, rice (i.e. lifting from FCI, receipt, goods in transit, etc.) and other purchase of sugar, coarse-grains, iodized salt, edible oil, etc.  Preparation of operative accounts i.e. income and expenditure accounts, branch wise and trial balance for the same.  Compliance of Internal Audit, Statutory Audit and AG Audit if any.

(iii) Head Office

 Compile the accounts received from the district office, preparation of J.V., ledger and trial balance at branch level.  Quantitative reconciliation of including purchase, sales, valuation of closing stock etc.  Preparation of commodity wise branch trial balance with scrutiny of each account

 Consolidation of trial balances in compilation branch with coding and data entry  Preparation of fixed assets block including depreciation, profit/loss on sale of fixed, assets etc.  Preparation of cash flow statement and segment accounting  To comply Internal, Statutory & A.G. Audit, Compliance/rectification of queries of internal, statutory & A.G. Auditors at each branch level.  Final accounts as per schedule-VI of Companies Act, 2013 or  To prepare e-TDS return of contractor payment and employees payment  To prepare GST/service tax return.

(D) SCOPE OF WORK

Preparation of Annual Accounts, half yearly accounts of the Corporation for financial year 2019-20 & 2020-21 as per revised schedule –VI as well as other applicable provision of companies Act, 2013 .

Head Office

 Compile the accounts received from the district office, preparation of J.V., ledger and trial balance at branch level.

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 Quantitative reconciliation including purchase, sales, valuation of closing stock etc.  Preparation of commodity wise branch trial balance with scrutiny of each account

 Consolidation of trial balances in compilation branch with coding and data entry.  Preparation of fixed assets block including depreciation, profit/loss on sale of fixed assets etc. and Maintenance of Fixed Asset Register.  Preparation of cash flow statement and segment accounting.  To comply Internal, Statutory & A.G. Audit, Compliance/rectification of queries of internal, statutory & A.G. auditors at each branch level.  Final accounts as per schedule-VI of Companies Act, 2013.  To prepare e-TDS return.  To prepare GST return./GST TDS Return.  MSP Reconciliation (Purchase, Payment & Account)

1. Preparation of Accounts of Godown/District Office in case required by Corporation. (List of Godown / District Office are as per Annexure-1.) 2. Advising, suggesting, guiding in functioning of Corporation.

( E ) ELIGIBILITY CRITERIA:

 The firm must have minimum 10 partners ( Including 7 CA ) out of whom at least 5 partners must be Fellow Chartered Accountant as on 31.12.2019. Please enclose Constitution Certificate issued by the Institute as proof of the same.

 The bidder should be a CA firm empanelled with C&AG having Category-I as on 31.12.2019.

 The head office of the Firm should be based in the State of Gujarat and firm of chartered accountants should be empaneled with the ICAI New Delhi for a min. period of 20 years and if registered office is not located in Gujarat than at least 2 full time branches should be functional in Gujarat for min. 3 year. Please submit necessary proof for the same and the Constitution Certificate issued by the Institute in proof of the same.

 The Firm must have a minimum annual professional receipt of Rs.150 lacs in the preceding financial year i.e. 2018-19. Please enclose copies of Audited Accounts along with Tax Audit Report for last 3 years.

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 The firm must have carried out atleast two Statutory Audits / Internal Audits of Public Sector during the preceding financial year with turnover of more than Rs.2,000 Crore in a year.

 Minimum Five years of Experience in Statutory Audit / Internal Audit (out of which atleast 3 years of experience should be in Civil Supplies Sector)

 The Firm should not have any pending complaint regarding non-compliance or non-adherance of the terms of the contract/s awarded in past from GSCSCL as on 31.12.2019.

 Bidder should not have violated / infringement of any Indian or foreign trademark, patent, registered design or other intellectual property rights.

 The firm must not have been debarred from ICAI or RBI or any other statutory autonomous body for any misconduct.

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Annexure 1

Statement showing the details of Head Office (GSCSC), Sector-10-A, Nr. CH Road, Near Sachivalaya, Gandhinagar. S/No. BRANCH

1 Wheat & Rice

2 Edible Oil, MD Cell

3 Coarse Grains

4 Finance

5 District Operative / Non-operative

6 Textile & Other Commodities (Sugar & Iodized Salt)

7 Bill

8 Construction

9 Petroleum Product

10 Material Bank

11 SPEF/CPEF/Cement/D Store/Mobile Van

12 GSLI (PF )

13 Wages & Means

14 MSP

15 Compilation

16 Internal Audit

17 CS

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District wise Godown Center of the GSCSC Sr. Ahmedabad Ahmedabad Banaskantha Mehsana Patan No. City District 1 Ahmedabad city Dhandhuka Amirgadh Mehsana Patan 2 Dascroi Dholka Danta Kadi Chansma 3 Sanand Deesa Kheralu Harij 4 Viramgam Deodar Vijapur Radhanpur 5 Dhanera Visnagar Sami 6 Palanpur Unjha Sidhhpur 7 Shihori Varahi 8 Tharad 9 Vadgam 10 Vav 11 Dantiwada

Sabarkantha Gandhinagar Anand Dahod Godhra 1 Himatnagar Gandhinagar Anand Dahod Godhra 2 Idar Dehgam Borsad Devgadhbaria Halol 3 Khedbrahma Kalol Khambhat Limkheda Kaalol 4 Prantij Mansa Petlad Jhalod Lunawada 5 Talod Anklav Fatepura Shahera 6 Vijaynagar Dhanpur Santrampur 7 Garbada Ghoghmba

Aravalli Nadiad Vadodara Chhotaudepur 1 Bayad Nadiad Vadodara city Chhotaudepur 2 Bhiloda Dakor Dabhoi Kwant 3 Malpur Kapadvanj Karjan Naswadi 4 Meghraj Matar Padra Pavijetpur 5 Modasa Mahemdabad Savli Sankheda 6 Kathlal Shinor 7 Waghodia

Amreli Bhavnagar Botad Jamnagar Devbhoomi Dwarka 1 Amreli Bhavnagar city Botad Jamnagar city Dwarka 2 Babra Chitra Gadhada Jamnagar rural Bhanvad 3 Damnagar Gariyadhar Jamjodhpur Kalyanpur 4 Dhari Mahuva Dhrol Khambhaliya 5 Jafrabad Palitana Jodiya 6 Khambha Shihor Kalavad 7 Liliya Talaja 8 Rajula Vallabhipur 9 Savarkundla 10 Vadiya

Junagadh Gir Somnath Kutch-Bhuj Porbandar Rajkot 1 Junagadh Kodinar Bhuj Porbandar Rajkot city 2 Bhesan Talala Anjar Kutiyana Rajkot rural Page 9

3 Keshod Una Bhachau Ranavav Dhoraji 4 Maliya(Hatina) Veraval Dayapar Gondal 5 Manavadar Khavda Jamkandorna 6 Mangrol Mandvi Jasdan 7 Mendarda Mundra Jetpur 8 Vanthli Nakhtrana Padadhari 9 Visavadar Naliya Kotda-sangani 10 Rapar Upleta 11 Wankaner

Surendranagar Morbi 1 Surendranagar city Morbi 2 Chotila Maliya(M) 3 Dhrangadhra Halvad 4 Lakhtar 5 Limbdi 6 Muli 7 Patdi 8 Sayla 9 Chuda 10 Wadhvan

Bharuch Dang Narmada Navsari Surat 1 Bharuch Ahwa Rajpipla Navsari Bardoli 2 Amod Vaghai Dediyapada Bilimora Kadodara 3 Ankleshwar Sagbara Chikhli Kim 4 Hansot Tilakwada Jalalpor Madhi 5 Zagadia Amalsad Mahuva 6 Jambusar Vansda Mandavi 7 Vagra Mangrol 8 Valiya Navagam 9 Rander 10 Olpad 11 Sajipur 12 Sayan

Tapi Valsad 1 Kukarmunda Valsad city 2 Songadh Dharampur 3 Valod Kaparada 4 Vyara Pardi 5 Uchchhal Sanjan

Petrol pump and Gas agency operated by GSCSC

Sr. Petrol Pump Gas Agency No. 1 Sector-21 (Gandhinagar) Varachha (Surat) 2 Navrangpur(A’bad) 3 4

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