Page 145 - GSTL_21st May 2020_Vol 36_Part 3

2020 ] IN RE : CHAMUNDESHWARI ELECTRICITY SUPPLY CORPORATION LTD. 391
interest amount is added in next month Electricity
Bill and collected as Electricity bill payment from
the consumers
58 HT/LT Meter Testing Charges collected for Technical Testing and Analy-
Charge sis of Meters to check the working condition of Me-
ters like capacitors, current, reading constant etc.
The testing can be made at consumer requests (at
time of new connection and/or change of meter) or
if complaint lodge at the time of reading of meter
not working.
59 Calibration Charges Charges collected for Technical Testing and Cali-
bration of Meters like precision of reading, and oth-
er features of Meters
60 Meter testing Charges Charges collected for Technical Testing and Analy-
sis of Meters to check the working condition of Me-
ters. The testing can be made at consumer requests
or if meter readers complaint of not working/slow
reading/fast gripping etc at the time of billing.
61 Duplicate Bill Charges levied on issue of Duplicate Bill at con-
Charges sumer’s request, i.e., if the original bill is lost by
consumers, they can apply/ask for duplicate bill
for any previous month. Charges is applied for eve-
ry month Duplicate bill issued
62 Rebate for collection Electricity Tax levied at the time of electricity bill-
of Electricity Tax ing and the same is paid to the Govt. If the Electrici-
ty taxes are paid to government within stipulated
time CESC receives rebate on such Electricity Tax
paid and account under the head as “Rebate for
payment of Electricity Tax.” in the Books of A/c
63 Cross subsidy charges Amount received from Govt, as subsidy for supply
of power to certain Tariffs like Bhagya Jyothi, Pow-
er-looms, etc installations as stipulated by the Govt.
64 Any amount trans- Deposit Amounts like ISD, ASD, EMD, etc collected
ferred to Misc. Reve- from the consumers for connection or contract
nue Ex:- Deposits, works if not refunded due to non-traceability of
ACC, ISD, ASD, MSD, consumer/contractors after 3 years the amount will
MBC. be transferred to Misc Income of the company,
(along with amount pertaining to pre-GST Trans-
ferred in GST Period). The amount will be paid
back to the consumer when the consumer traced
out or put request for refund
65 Receipts from con- Old dues received from consumers/contractors for
sumers relating to works and other charges pertaining in Pre-GST pe-
prior periods riod received after GST implementation which was
written off earlier but received subsequently
GST LAW TIMES  21st May 2020  145