Note 24

AS 9

Revenue from Operations

General Instructions for Preparation of Statements

Revenue from operations shall disclose separately in the notes revenue from sale of products, services and other operating revenues.

Audit Procedures Dashboard

Revenue from Operations (Division 1)

Vouch a sample of recorded sales to dispatch notes / E-way bills.

Check for unusual discounts or reversed entries at period end.

Date	Invoice No.	Party Name	Type	Taxable Value (₹)	Status	Vouched?
01/04/23	INV-101	Acme Corp	B2B	1,00,000	Pass	✅
05/04/23	INV-102	Walk-in Customer	B2C	15,000	Pass	✅
12/05/23	INV-103	Global LLC	Export LUT	5,50,000	Pass	✅
28/06/23	INV-104	Tech SEZ Unit	SEZ Supply	2,10,000	Pass	✅
15/07/23	INV-105	Apex Distributors	B2B	4,00,000	Pending Doc	❌
05/09/23	CN-001	Acme Corp	Credit Note	-20,000	Pass	✅
22/10/23	INV-106	Beta Enterprises	B2B	3,25,000	Pass	✅
11/11/23	INV-107	Retail Store A	B2C	45,000	Pass	✅
05/01/24	INV-108	Gamma Industries	Deemed Export	8,00,000	Review Req	❌
15/02/24	INV-109	Delta Corp (Bill & Hold)	B2B	1,50,000	Pass	✅