GUIDELINES

FOR CONDUCTING
REVENUE AUDIT
OF PSPCL
 Topics to be discussed
• Definitions
• Structure of Audit Organization
• Scope of Audit
• Objectives of Internal Audit
• What to Audit and How to conduct Audit?
• Important Aspects of Audit
• Procedure of Audit
• Important T-codes for SAP Audit
• Important Advices for Non-SAP Audit
• Record to be maintained by Audit
• Important Commercial Circulars 2019
 Definitions
Internal Audit

It is an independent, objective assurance (Assurance of

quality) and consulting activity designed to add values

(Honesty, Reliability, Commitment, Dependability) and improve

an organization's operations/Working.

Auditor

A person authorized by the organization to examine and verify

accounts and who he helps an organization to accomplish its

objectives. Who is qualified to conduct audit of an organization.

 Structure of Audit Org.
Chief Auditor

Dy. CA/
Dy.CA/ Zones Dy.CA/
Revenue Works
(5 Zones)

9 no.
AO/Field’s
conducting
revenue audit
of 21 Circles

19 no.
Revenue 11 no. 73 no. Internal
Audit Parties Revenue Audit Parties
consisting of Audit consisting of
1 AAO Parties 1 IA
Consisting
& of &
2 IA’s 3 IA’s 2 UDC’s
 Scope of Revenue Audit
Technical
Record

Revenue Checking
related Internal Reports
record Audit

Cash
Record
 OBJECTIVES OF INTERNAL AUDIT
To identify weaknesses within the
organization's  processes  and control
environment internally so that they can be
fixed as quickly as possible to prevent harm to
the organization. 

To verify and ensure that organization’s

policies and procedure are followed and also
inform the top Management about the gap in
the policy compliance as well as opportunities
for improvement.
 What to Audit and
How to Conduct an Audit?
 At present, 6 months audit is being
conducted by each audit party in 6 months
period of approximately 5-6 sub divisions.
 In such a short span of time, we are
performing so much work as well as
preparing so many information's.
 Every time there is emergency and every
work is important. There are so many
question arises in our mind while
conducting Audit that what audit should we
do or what should not be done.
 Therefore, to overcome above
situation, we need to perform smart
audit. For Performing Smart Audit we
need to do the following:-
 Set priorities of work.
 Improve the quality of work.
 Update ourselves with new
techniques.
 Update ourselves with latest
Circulars/ Instructions/ T-codes etc.
 IMPORTANT ASPECTS OF REVENUE
AUDIT
1. Cash Audit.
2. Checking of New Consumer Cases.
3. Initial/First Billing of New Connections.
4. Non-Billing/Delayed Billing.
5. Billing in case of where any of the
following type change has been done :-
 Meter/CT/PT/LTCT
 load extension/ reduction is done
 IMPORTANT ASPECTS OF REVENUE
AUDIT
 Shifting/Clubbing Cases
 Change of Name/category
 Concession (WSD,BPL,BC,BE)
 TOD/Rebates/Surcharge
5. Checking of key Exceptions
6. Checking of various Job Orders (MCO,
SCO, DCO, RCO, SJO, PDCO, etc.)
IMPORTANT ASPECTS OF REVENUE AUDIT

7. Checking reports of Various Agencies

(Enforcement, MMTS, flying Squad and
Operation Offices)

8. Other Revenue/Technical Record:-

 Sundry Charges/Allowances Register’s
 Securities Register
 Job Order Control Register
 MCO/SCO Book’s
 Theft Register
 ME-I & ME-II
 ME Store Challan

 CT/PT with MF Register

 Electrical Measurement Books (EMB’s)

 LCR Books/Checking Registers

(Operation/Enforcement/MMTS/ flying
Squad)
 Procedure of Audit
Cash Audit:-
Audit of revenue collected in sub-division collection account or
in main account of PSPCL through different digital modes.
Presently bills are collected in PSPCL through following
Channels:
i. Cash Desk/Counters
ii. Bill Payment Machines
iii. Bill desk & Payu
iv. Bharat Bill Payment System(BBPS)
v. Suvidha Kendra Machine
vi. RTGS (SBI)
vii. Paytm
viii. Amazon
ix. HDFC
x. Payment through Debit Card
 Record/T-codes required for
Audit of Cash in Non-SAP & SAP

• Manual record T-codes for Cash

i. Cash Book Reports
ii. BA-16
i. FPCJR
iii. RO-4
ii. ZTPAY_LIST
iv. Cheque Dishonour
Register iii. ZCOLL
v. Remittance Register iv. ZPIS
vi. Batch Wise BPM Report
vii. Cash Account
viii. Bank Reconciliation
Statement
T-codes for Cash Reports
i. FPCJR :- Generates cash desk wise report
of cash collected at sub-division’s cash
counters.

ii. ZTPAY_LIST :- Generates posting date wise

detailed report of Bill Payment Machine,
Third party payments & Digital payments
received of particular sub-division.
T-codes for Cash Reports
iii. ZCOLL :- Generates transaction date wise detailed
report of cash desk/counter payments and digital
payments in a particular sub-division. This t-code is
cash desk specific i.e. detail of payments made on
a particular cash desk by any consumer.

iv. ZPIS :- It gives detailed report (cash desk + digital

modes) of payments received in respect of a
particular sub- division consumers collected in any
subdivision of PSPCL.
 AUDIT OF CASH BOOK
Receipt Side:- Non-SAP SAP
1. Cash Desk/ Match CCR Download the report
Cash Book with from T-code FPCJR,
counter Cash book on on day to day basis.
(payments) day to day
basis.
2. BA-16 Check each receipt of BA-16 to be
entered in the cash book.
3. RO-4 Each receipt of original RO-4 Book
must be entered in cash book.
4. BPM Take the Batch wise collection report
Payments of BPM from Sub-division and
Compare the Batch wise report with
amount recorded in cash book.
Payment side :- Method to be followed for auditing (Sap
& Non Sap):-

1. Amount Check the Pay in Slips in the

Deposited in Remittance Register against which
Bank cash has been deposited in the
Bank and verify whether the amount
recorded in cash book as remitted
to bank is correct or not.

Note:-
To check the clearance of cheque deposited into bank,
audit may check the BA2 statement. It records the detail of
monthly cheque’s collected in a sub-division and also record
the status of cheque (Cleared/Un-cleared).
 Adjustment in Cash Book of
both sides
1. Cheque Dishonour Cheque dishonour reflect both
sides of cash book. (Source:-
cheque dishonour register & Bank
Statements).
2. Digital Payments:- Download list from PSPCL website
Following are the
modes of online PSPCL ADMIN> E payment and
payments :- B2B
• Bharat Bill Payment
System(BBPS) Compare the total of monthly
• Bill desk & Payu collection with the amount
• Paytm recorded in Cash book
• SKM
• RTGS(SBI)
• Amazon
 For checking of Posting in
consumer’s account:-
i. For SAP S/div:- All above mentioned cash related T-
codes generates posting wise reports.

ii. For Non-SAP S/div:- Total receipts of Digital payments

from E payment and B2B and CCR (except 100kw and
above/Solar) be tallied with Advice no. 90 as well as
with Cash realisation statement received from
RCC/CSC.

*For checking of cases of Solar billing, 100kw and above

posting may be checked from concerned ledgers.
 Checking of new connection, Change of
Name/Category, Extension/Reduction in
Load, Shifting and Clubbing cases.

While conducting the audit of above cases following records

should be checked by audit parties:-
Service register, Consumer case, Test report register, EMB etc

 To verify ACD, SCC, MS and other charges as applicable

as per schedule of general charges.
 To check the Calculation of load in consumer case
To check the master file, verify Actual date of release of
connection with date of release as shown in master file/SAP
with reference to SCO/SJO and to check loss of fixed
charges if any due to difference of dates.
To check applicable category.
To check installed Meter/CT/PT Capacity and to verify
that correct MF is applied in the bill.
 To check that first billing to newly released/Extention
cases is correctly done and to point out cases of delay if
any. ESIM 82.1.1
 Checking of Initial Billing/First Billing
 After release of new connection audit should ensure that the
first bill/ initial billing be issued within stipulated time as per
instructions and also ensure the correctness of bill.
 Following aspects should be kept in mind while checking the
initial billing.
 Meter Ratio
 CT/PT Ratio
 Multiplying Factor
 Meter Rent
 HT Rebate
 Voltage Surcharge
 Tariff,
 Concession (SC, BC, BPL, BE)
 ED/IDF/MT
 Subsidy (if applicable)
 Checking of Various reports/Key Exceptions

During Audit of a Sub Division audit parties should check:-

 Bill less than Zero Cases i.e. Negative balances.

 Dummy payment/check lot reports.
 Bill reversal report.
 Transfer entries to other accounts.
 Consumer billed on Zero fixed charges.
 Consumption variation reports ESIM 104.7
 Nil consumption reports.
 Misclassification of revenue (SOP/ED)
 Sample load checking (BPL, Weaker section, BE)
 Out-sort/Implausible bills
 Change of name .
 Street light points/Checking of load. ESIM 5
 Logic of various Meter codes i.e. ‘R’ ‘D’ ‘S’ ‘ L’ ‘I’ ‘N’ ‘F’ ‘T’ etc.
 Direct supply cases . ESIM 57.2

In case of Non SAP offices Key exception reports received

from Computer Service Centre should be checked.
 Checking of various Job Orders
Audit parties should ensure checking of various Job orders issued by Sub
Divisions during given audit period like MCO/DSO/SJO/RCO/PDCO/TDCO
and ensure Overhauling of consumer accounts as per supply code 21.4 &
21.5

 In case of defective/dead stop /stolen Meters Overhauling of consumer

accounts shall be done as per provisions of supply code 21.4 & 21.5

 In cases of direct supply orders, Overhauling of consumer accounts shall

be done as per provisions of ESIM 57.2

 In cases of Sundry job orders consumer accounts shall be checked

according to job order e.g. in case of change of CT/PT the capacity of old
and new should be checked and to check the applicable MF etc.

 In RCO cases it should be checked that RCO fees has been debited and
in cases of RCO of PDCO cases Minimum/fixed charges as applicable has
been recovered at the time of RCO.
 Checking reports of Various Agencies (Enforcement,
MMTS, flying Squad and Operation Offices)
Audit should ensure 100% compliance of Checking's done by various
checking agencies i.e. by Enforcement, Metering, MMTS and Operation
offices while checking it should be checked that –

 In case of Unauthorized extension in load cases where the load of a

consumer who is not covered under contract demand system the
excess load surcharge/capital charges should be charged as per
General condition of Tariff CC25/19.

 The cases covered under section 126 Unauthorized use of electricity

(UUE)of the Electricity act shall be dealt with in accordance of
provisions of Reg-36 of the supply code-2014

 The cases covered under section 135 (THEFT)of the Electricity act
shall be dealt with in accordance of provisions of Reg-37 of the supply
code-2014
 Checking of Sundry Charges and Allowances Register

 Audit should ensure correctness of all the sundry charges and

allowances entered in register and their posting in the
consumer account which should tally with the monthly abstract
and posting in ledger.
 During audit if any wrong refund is found that should be
immediately brought in to the notice of RA/SDO. ESIM 88.
 In SAP t-code ZFI_SUNDRY_DET can be used to extract the
report.
 Checking of Other Revenue Record

Audit should check following record at the time of audit and

issue Memo/Half margins relating to any discrepancy found
during checking of these registers.
 Register of Street light relating to checking of Street light
points
 ME-1 & ME-2 Register with Store challan and SR.
 Register of checking MI ,JE, AAE, AE, AEE/Sr Xen.
 Register of flying squad/MMTS checking.
 Register of connected load. ESIM “Annex 25”
 Register of idle service /Dismantlement Register ESIM 95.
 Service register ESIM “Annex 11”.
 Test Report register
 Job order control register ESIM “Annex 30”
 Energy variation register ESIM 104.7
 Electrical measurement book/IWR
 MSR of JE, AAE,AE, AEE,Sr XEN
 MF Register ESIM 104.11
 Check dishonor register
 Board Employee concession register ESIM 141
 WSD/BPL concession register ESIM 144
 AUDIT OF ANNUAL DEFAULTING
AMOUNT

Audit should check the defaulting amount standing at the

end of financial Year of Sub Division/Division from the lists
received from Computer Service Center in case of Non SAP
offices.

Whereas in SAP the lists can be generated from T-codes:-

 Zdefaulting
 Zfpm3_Audit
 Zfpm3_New
 Important T-codes for SAP Audit
i. CIC0 : Customer Interaction Center
ii. FPCJR : Cash Desk Evaluation
iii. IW3D : Display Service Order
iv. ZAUDIT : Audit Implementation in SAP
v. ZBILLSUM : Billing Report Template – Summary
vi. ZCUS_ASSESS : Consumer Summary Report
vii. ZCON_DETAIL : For consumers running in s/div.
viii. ZCON_EXC : For consumers fall in exception
report
ix. ZCOLL : Payment Collection report RSG
x. ZENPD : Energy Payment Detail
xi. ZDEFAULTING : Defaulting report
xii. ZFPM3_AUDIT : Defaulting Consumer list (Fixed)
xiii. ZTPAY_LIST : Payment Details via Agency Code
 Important T-codes for SAP Audit
xiv.ZREV_REPORT : Reversal report
xv. ZFI_TRANSFER : Transfer report
xvi. ZALLOWANCE : Sundry allowance
xvii. ZCON_TRANSFER : Transaction for change of name
xviii. ZINT_TDS : Interest and TDS report
xix. ZMETER_DETAIL : Consumer meter detail
xx. ZDM_CONS_VAR : Consumption variation of
consumers
xxi. ZBI_ZERO_FC : Report of zero fixed charges
xxii. SP01 : Output Controller
xxiii. SP02 : Display Spool Requests
xxiv. Zsecurity_deposit : Detail of Security deposited by
consumer.
Important Advices for Non-SAP
i. Advice No. 71 : Change of Tariff for DS/NRS consumer.
ii. Advice No. 72 : Correction of readings after verification of reading.
iii. Advice No. 73 : Correction of Meter Particulars for DS and NRS
consumers.
iv. Advice No. 74 : Disconnection/Deletion/Reconnection
v. Advice No. 75 : Correction of Name/ Address/ Load of DS and NRS
consumers
vi. Advice No. 79 : Change of meter
vii. Advice No. 80 : Correction of Security (Consumption) & Meter
Security
viii. Advice No. 83 : Statement showing SCO issued for General
Connection.
ix. Advice No. 85 : D Code removing.
x. Advice No. 76 : Sundry Allowance
xi. Advice No. 86 : Sundry Charges
xii. Advice No. 87 : Change in ledger (Octroi Code)
xiii. Advice No. 90 : Cash Collection Report
 Record to be maintained by
Audit Parties
All Audit Parties should maintain
following registers (sub-division wise):-
i. Short Assessment Register:- To be maintained on
daily basis.
ii. Half-Margin Control Register:- Proper record of
half margins issued/charged and recovered be
made.
iii. Returns
(Monthly/Quarterly/Half-Yearly)
iv. Audit Performas (8 nos.)
v. Defaulting Returns
 DECISION OF DSC/CGRF/COURT CASES
AND CONSUMER FORUM

Audit has to ensure compliance of all decisions made

by Division level, Circle level, Zonal level committees,
court cases, CGRF and Ombudsman and to check that
the proper compliance of decisions has been made
( ESIM 111)
 AT THE CLOSE OF AUDIT OF A SUB DIVISION
AUDIT PARTY SHOULD PREPARE CHECK LIST.

Whether Audit
Sr. Remark
Description has been done
no. s
or not (Y/N)
1 Cash counter checked or not    
2 Chest checked or not    
3 Audit of Cash book with relevant record    
100% checking of revenue collected
4 from different sources in Tallied in cash    
book
Reconciliation of cash with cash
5    
realization statements
Certificate to be recorded by
6 UDC/ARA/RA and SDO on CCR book    
and Cash book have been made
 Checking of new
7 connections/Extension/ Reduction with    
relevant record
Checking of shifting and clubbing case
8    
with relevant records.
9 First Billing Cases (100% Checking)    
10 Temporary Billing (100% Checking)    
11 Bill less than Zero Cases    
12 Dummy payments reports    
13 Sundry charges and allowances.    
14 Bill reversal report    
15 Transfer entries    
Consumers billed on Zero energy
16    
charges
17 Consumption variation report    
18 Nil consumption reports    
19 Misclassification of revenue (SOP/ED)    

20 Board Employee concession register    

21 WSD/BPL concession register    
Sample load checking (BPL, Weaker
22    
section, BE)
23 Out-sort/Implausible bills    
24 Move in move out cases    
Change of name (Transfer SAP from
25    
previous Account)

26 Street light points/Checking of load.    

Logic of various Meter codes i.e. ‘R’ ‘D’

27    
‘S’ ‘ L’ ‘I’ ‘N’ ‘F’ ‘T’ etc.
28 Direct supply cases    
Checking of job orders as per
29    
guidelines

30 Checking of billing as per norms    

 Checking of Enf./MMTS/DS report
31    
(100% Checking)
Sundry charges and allowances
32    
registers (100% Checking)
33 Register of Street light    
34 ME-1 & ME-2 Register    
35 Register of meter inspector    
Register of checking JE-2, JE-1, AE,
36    
AEE/Xen
Register of flying squad/MMTS
37    
checking
38 Register of connected load    
39 Register of idle service    
40 Service register    

41 Test Report register    

42 Job order control register    

43 Energy variation register    

44 Electrical measurement book/IWR    

45 MSR of JE-2, JE-1, AE, AEE    

46 MF Register    

47 Check dishonor register    

48 Transfer to consumer accounts    

49 Decision of DSC/CGRF    

50 Any other item

Important Books/ Instructions/
Clauses/Commercial Circulars

Internal Audit
Commercial
Manual/ SAP
Circulars
Guidelines

Electricity
Supply
Supply Code
Instruction
Manual
 Important Commercial Circulars issued
during 04/2019 to 09/2019
CC No. Dt.
Subject of Circular Brief about Circular Points for Audit

15/2019 01-04-19 Levy of Additional In continution of CC 58/2018, To check that levy of Rs.
Surcharge on the Open Rs. 0.86 per KWH Surcharge 0.86 per KWH Surcharge
Access Consumers for continue from 1.4.19 to continue from 1.4.19 to
the period 1.4.2019 to 30.9.19 to open access 30.9.19 to open access
30.09 .2019. consumers on energy consumers on energy
bought from other sources bought from other sources

16/2019 01-04-19 Continuation of existing Tariff Order dated 19.04.2018 Overhauling of account
Tariff structure w,e.f" for FY 2018-19 including the should be done after
01.04.2019, as per the Time of day (ToD) Tariff for keeping in view the circular
Tariff Order dated all categories of consumers that tariff not changed after
19.4.2018 for FY 2018-19 provisionally till the issue of 1.4.19
till the date of issue of the Tariff Order for Yr 2019-
the Tariff Order for FY 20 after completion of the
2019-20. polls. The subsidy for FY
2019-20, shall be applicable
as per the policy of the State
Government"

17/2019 01-04-19 Fuel Cost Adjustrnent Continue with the existing Overhauling of account
(FCA Surcharge of 3rd FCA till the completion of should be done after
Quarter of FY 2018-19 the polls so as to avoid a keeping in view the circular
October, 2018 to vacuum in the intervening that FCA @ 12 ps/KWH & 11
December, 2018) to be period (1.4.19 to 30.6.19) i.e. ps/KVAH may charged wef
levied from 1st April, 12ps/KWH or 11ps per KVAH 1.4/19 to 6/19
2019 to 30th June 2019"
CC No. Dt.
Subject of Circular Brief about Circular Points for Audit

18/2019 08-04-19 Revision of rates for Agreement for hiring of As agreement for hiring of
hiring of potes of poles for laying cable TV poles done at Circle/ Zone/
pSpCL for laying network by Cable TV Corporation level, Audit
Cabte TV network by operators for Cable Parties may ensure that
Cable TV Operators TV/Broadband services, amount might be deposited
for Cable the increase in rates @ 5% by Cable operator.
Tv/Broadband from 1st April shall be
Servrces for the FY effected for the year 2019-
2019-2020. 20

22/2019 07-05-19 Regarding Bank Rate SBI Base Rate as on While audit of
notjfied by RBI and 01/04/19 is 9.05%. & Bank DSC/CGRF/Court cases
Base Rate notified by Rate as on 01.4.2019 is decided by authority
State Bank of India 6.25 %. refund/charge should be
as on 1.4.19. checked if interest
allowed/debited to
consumer. Int. On
ACD/Meter security should
be checked/Pre-audited as
per notified rates.

23/2019 28-05-19 PSERC (Electicity The Standard Cost Data Due to change in rates of
Supply code & approved by the SCC and estimate amount,
related matters Commission, be applicable audit may conduct of cases
Regulation, 2014 - to tte demand notice to be to whom demand notice to
Standard Cost Data. issued on or after 01.06 be issued on or after 01.06
2019 to the applicants 2019.
reqd. supply of electricuty
or extention of load .
CC No. Dt.
Subject of Circular Brief about Circular Points for Audit
24/2019 31-05-19 Tariff structure for FY The revised tariffs will be Overhauling of account
2019-20 , Tariff order applicable from should be done after
issued by Hon'ble 01.06.2019 to 31.03.2020. keeping in view the
PSERC vide its order For the month of April circular as new tariff is
dated 27.05.2O19 and May 2019, Tariff shall applicable wef 1.6.19 for
applicable w.e.f. remain as per Tariff Order FY 2019-20
01.06.2019. for FY 2018-19.

25/2019 31-05-19 Revision of General General Conditions of Overhauling of account

Conditions of Tariff and Tariff' (Annexure-I of should be done after
Schedules of Tariff Tariff Order) and keeping in view the
issued by Hon'ble 'schedules of Tariff' circular as General
PSERC for FY 2019-20. (Annexure-Il of Tariff conditions of Tariff is
Order) for FY 2O19-20, applicable wef 1.6.19 for
applicable for the period FY 2019-20. Condition no.
from 01.06.2019 to 18.5.2 (regarding Rice
31.03.2020 Sheller) is deleted.

26/2019 31-05-19 Reduced energy For FY 2019-20, the While audit of industrial
charges for FY 2019-20 applicable reduced category consumers
for Small Power and energy charge for during 2019-20 Energy
Large Supply/Medium consumption of power charges shall be charged
Supply consumers, for exceeding the threshold @ Rs. 4.45 per KVAH after
all categories of consumption shall be Rs. threshold limit. In other
Industrial Consumers' 4.45 per KVAH means no consumer shall
who consume power be charged less than Rs.
above the threshold 4.45 per KVAH after rebate
limit. of TOD/Threshold & Govt.
Subsidy.
CC No. Dt. Subject of Circular
27/2019 31-05-19 Time of Day (TOD) tariff for
NRS/BS consumers with
sanctioned Contract
Demand exceeding 100
kV& all LS/MS consumers
(including Rural Water
Supply Schemes &
Compost/Solid Waste
Management Plants) and
EV charging stations for
the FY 2019-20
28/2019 31-05-19 Special tariff for LS/MS
Consumers, who use
electricity exclusively
during night hours for FY
2019-20
29/2019 31-05-19 Open Access Charges for
FY 2019-20.
30/2019 31-05-19 Discontinuation of Fuel
Cost Adiustment (FCA)
Surcharge for 3rd Quarter
of FY 2018-19
Brief about Circular Points for Audit
Time of Day (TOD) tariff No change in TOD
for NRS/BS consumers rates/instructions.
with sanctioned Contract
Demand exceeding 100
kV& all LS/MS consumers
(including Rural Water
Supply Schemes &
Compost/Solid Waste
Management Plants) and
EV charging stations for
the FY 2019-20
Special tariff for LS/MS If any consumers gives
Consumers, who use option that audit should
electricity exclusively check the consumption of
during night hours for FY consumer.
2019-20
the revised Open Access To check that levy of Rs.
Charges for FY 2019-20 0.86 per KWH Surcharge
are determined by continue from 1.4.19 to
Hon'ble PSERC 30.9.19 to open access
consumers on energy
bought from other
sources
the FCA of 12 paise/unit Overhauling of account
being charged presently should be done after
be discontinued upon keeping in view the
implementation of Tariff circular as FCA is
Order for FY 2019-20 discontinued wef 1.6.19
w.e.f. 01.06.2019.
CC No. Dt. Subject of Circular Brief about Circular Points for Audit
41/2019 26-07-19 Fuel Cost no FCA is leviable from Overhauling of account
Adiustment (FCA) 1st July, 2019 to 30th should be done after
Surcharge of 4th September,2019. keeping in view the
Quarter of FY 2018- circular that no FCA is
19 (Fabruary, 2019 to leviable from 1st July,
March, 2019) to be 2019 to 30th
levied from 1st July, September,2019.
2019 to 30th
September, 2019.

44/2019 27-08-19 Votuntary Disclosure VDS upto 100% of While audit of Non-SAP
Scheme (VDS) for existing load to DS s/d, extension of load
DS, NRS Category consumers (upto 50 may not more than
Consumers KW) & NRS consumers 100% while applying
upto (20KW). SCC 50% VDS scheme. If any
payable during VDS i.e. consumers get load
upto 31.10.2019 extended more than
100% of existing load
than VDS is not
applicable.

51/2019 01-04-19 Levy of Additional In continution of CC To check that levy of

Surcharge on the 15/2019, Rs. 1.198 per Rs. 1.198 per KWH
Open Access KWH Surcharge Surcharge from 6.9.19
Consumers for the continue from 6.9.19 to to 30.9.19 to open
period 1.4.2019 to 30.9.19 to open access access consumers on
30.09 .2019. consumers on energy energy bought from
bought from other other sources
sources
 PSPCL-POWERING THE WHEELS OF
12/02/2019 PROGRESS