Tender Document For Appointment Of GST Auditors For The Financial Year 2019-20 with National Textile Corporation Limited (NTCL).

NATIONAL TEXTILE CORPORATION LIMITED
(A Govt. of India Undertaking)
CIN No: U74899DL1968GOI004866
Core IV, SCOPE Complex, 7, Lodhi Road, New Delhi – 110003
Tel. No. 011- 24360101/Extn:2679,
Fax No. 011- 24361112,
website: www.ntcltd.org

TENDER DOCUMENT
For
APPOINTMENT OF GST AUDITORS FOR
THE FINANCIAL YEAR 2019-20

INDEX

Sr. No. Description Page
No.
1. Schedule of Tender, NIT, Eligibility Criteria/ Evaluation Criteria, Terms and Conditions, Tender Submission, etc. 1 – 9
2. Annexure I Technical Particulars for GST Auditors 10 – 11
3. Annexure II Undertaking 12
4. Annexure III Covering Letter 13
5. Annexure IV Scope of GST Audit 14
6. Annexure V List of States to be audited 15
7. Annexure VI Financial Bid 16
8. Annexure VII Integrity Pact 17 – 24
9. Annexure VIII Instructions to Download Bidder’s Guide & System Settings 25 – 46

SCHEDULE OF OPEN TENDER

1. E-TENDER No./EVENT No. NTCL/Head Office/Finance/2/20-21/ET/2[Appointment of GST Auditor 19-20]
2. MODE OF TENDER Open and e-Tender System Online submission of Part I – Techno-Commercial and Part II Financial Bid through https://www.mst-cecommerce.com/eproc

The intending bidders are required to submit their offer electronically through this e-tendering portal. No physical tender is acceptable by NTCL.

3. Date of publication of e-Tender through publication in MSTC websites

https://www.mstcecommerce.com/eproc

11.02.2021 at 1700 hrs
4. Date of availability of NIT to the Vendors for downloading from https://www.mstcecommerce.com/eproc And

CPP Portal https://eprocure.gov.in/epublish/app or

NTC website www.ntcltd.org

11.02.2021 at 1700 hrs
5. Pre-Bid Meeting (through Video Conferencing, a link will be shared on NTC website / E- Tendering Portal (https://www.mstcecommerce.co m/eproc/ CPP Portal (https://eprocure.gov.in/epublish/app) 18.02.2021 at 1100 hrs
6. Date of Starting of e-Tender for submission of Online Techno- Commercial & Financial bids at-
https://www.mstcecommerce.com/eproc
11.02.2021 at 1700 hrs
7. Date of closing of Online e-tender for submission of Techno-Commercial & Financial bids at
https://www.mstcecommerce.com/eproc
04.03.2021 at 1700 hrs
8. Date & time of opening of Part-I Techno Commercial bids 05.03.2021 at 1130 hrs
9. Date & time of opening of Part-II (Financial bids ) Shall be informed separately.

Note: 1. In the event of any unforeseen closure of work / holiday on any of the above days, the same will be opened/ held on the next working day without any further notice.

Important instructions for E-procurement

This is an e-procurement event of National Textile Corporation Limited (hereafter referred as NTCL). The e-procurement service provider is MSTC Ltd., 225C, A.J.C. Bose Road, Kolkata-700 020.

You are requested to read the terms & conditions of this tender before submitting your online tender.

1. Process of E-tender :

(i) Registration: The process involves vendor’s registration with NTCL eprocurement portal which is free of cost. Only after registration, the vendor(s) can submit their bids electronically. Electronic Bidding for submission of Technical Bid as well as Commercial Bid will be done over the internet. The Vendor should possess Class III signing type digital certificate. Vendors are to make their own arrangement for bidding from a P.C. connected with Internet. NTCL is not responsible for making such
arrangement. (Bids will not be recorded without Digital Signature).

NOTE: The technical bid and the commercial bid has to be submitted online at https://www.mstcecommerce.com/eproc

1) Vendors are required to register themselves online with
https://www.mstcecommerce.com/eproc →e-Procurement →PSU/ Govtdepts→Select NTC Logo->Register as Vendor — Filling up details and creating own user id and password→Submit.

2) Vendors will receive a system generated mail confirming their
registration in their email which has been provided during filling the
registration form.
In case of any clarification, please contact NTCL, (before the scheduled time of the e- tender).

Contact person (F&A, NTCL):

Ms. Deepika Sharma, DGM (Fin/IA)
Phone No.:- 011-24360101 / Extn: 2679.
Email:- [email protected]

(ii) System Requirement:

  • Windows 7 or above Operating System
  • IE-7 and above Internet browser.
  • Signing type digital signature

Latest updated JRE 8 (x86 Offline) software to be downloaded and
installed in the system.

To disable “Protected Mode”for DSC to appear in The signer box
following settings may be applied.

  • Tools => Internet Options =>Security => Disable protected Mode Ifenabled- i.e, Remove the tick from the tick box mentioning “Enable Protected Mode”.
  • Other Settings: Tools => Internet Options => General => Click On Settings under “browsing history/ Delete Browsing History”=> Temporary Internet Files => Activate “Every time I Visit the Webpage”.

To enable ALL active X controls and disable ‘use pop up blocker’under Tools→Internet Options→custom level (Please run IE settings from the page https://www.mstcecommerce.com/eproc once).

2. The Techno-commercial Bid and the Price Bid shall have to be submitted online at https://www.mstcecommerce.com/eproc tenders will be opened electronically on specified date and time as given in the Tender.
3. All entries in the tender should be entered in online Technical & Commercial Formats without any ambiguity.
4. Special Note towards Transaction fee: As Displayed on the e-Bidding Portal in the link Transaction Fee Payment
5. Information about tenders /corrigendum uploaded shall be sent by email only during the process till finalization of tender by NTCL Hence the vendors are required to ensure that their corporate email I.D. provided is valid and updated at the time of registration of vendor with MSTC (i.e. Service Provider). Vendors are also requested to ensure validity of their DSC (Digital Signature Certificate).
6. E-tender cannot be accessed after the due date and time mentioned in NIT.
7. Bidding in e-tender :

a) Vendor(s) need to submit necessary EMD (Here, Nil), Tender fees and Transaction fees (If ANY) to be eligible to bid online in the e-tender. Tender fees and Transaction fees are non-refundable.

b) The process involves Electronic Bidding for submission of Technical and Commercial Bid.

c) In all cases, vendor should use their own ID and Password along with Digital Signature at the time of submission of their bid.

d) For all information regarding Bid submission please refer to Annexure ‘VIII’.

e) During the entire e-tender process, the vendors will remain completely anonymous to one another and also to everybody else.

f) The e-tender floor shall remain open from the pre-announced date & time and for as much duration as mentioned above.

g) All electronic bids submitted during the e-tender process shall be legally binding on the vendor. Any bid will be considered as the valid bid offered by that vendor and acceptance of the same by the Buyer will form a binding contract between Buyer and the Vendor for execution of supply.

h) It is mandatory that all the bids are submitted with digital signature certificate otherwise the same will not be accepted by the system.

i) Buyer reserves the right to cancel or reject or accept or withdraw or extend the tender in full or part as the case may be without assigning any reason thereof.

j) No deviation of the terms and conditions of the tender document is acceptable. Submission of bid in the e-tender floor by any vendor confirms his acceptance of terms & conditions for the tender.

8. Any order resulting from this tender shall be governed by the terms and conditions mentioned therein.
9. No deviation to the technical and commercial terms & conditions are allowed.
10. NTCL has the right to cancel this e-tender or extend the due date of receipt of bid(s) without assigning any reason thereof.
11. The online tender should be submitted strictly as per the terms and conditions and procedures laid down in the website https://www.mstcecommerce.com/eproc of NTCL.
12. The vendors must upload all the documents required as per terms of tender. Any other document uploaded which is not required as per the terms of the tender shall not be considered.
13. The bid will be evaluated based on the filled-in technical & commercial formats.
14. Vendors are requested to read the vendor guide in the page https://www.mstcecommerce.com/eproc to familiarize them with the system before bidding.

TERMS & CONDITIONS

Concurrence and remarks for all Commercial Terms & Conditions will be taken Online. Upload supporting documents wherever necessary. No hardcopy for the same needs to be submitted. If required, the Bidder(s) may be asked to produce the Original documents before the Tender Committee for verification purpose only.

REQUIREMENT OF VENDOR :

  • PC (Personal Computer) connected with Internet.
  • Registration with portal  https://www.mstcecommerce.com/eproc
  • Class 2 or Class 3 digital certificates in the name of the Company of the vendor (in the name of the Company who will be submitting the EMD & General Information). Digital Signature can be procured from any Licensed Certifying Authority. List of Licensed certifying authorities is published by Ministry of Electronics and Information Technology at the website of Comptroller of Certifying Authorities http://cca.gov.in/licensed_ca.html . Bids will not be recorded without Digital Signature.

Note: Please check the Digital Certificate. In case of any clarification please contact MSTC Ltd., before the scheduled time of the e-tender.

AMENDMENT OF TENDER DOCUMENTS:

a) At any time prior to the deadline for submission of tenders, NTCL for any reason whether at their own initiative or in response to a clarification required by any prospective Bidders may modify the Tender Documents.

b) The amendment shall be part of the Tender Documents and will be notified by publication in the https://www.mstcecommerce.com /eproc, NTC websitentcltd.org  and Central Public Procurement Portal https://eprocure.gov.in/epublish/app and will be binding on the prospective Bidders.

c) All the intending Bidders are advised to keep close watch on the website of NTC website ntcltd.org and CPP Portal https://eprocure.gov.in/epublish/app in their own interest.

Section 1: Invitation for Proposal

1.1 Introduction

National Textile Corporation Limited, (hereinafter referred as “NTCL”) is a schedule “A” Central Public Sector Enterprise under the Ministry of Textiles, Government of India, having turnover of approx. Rs 1100 crores, engaged in production of yarn and fabric through its 23 mills in operation, located all over India with 8.03 lakhs spindles and 408 looms producing around 550 lakhs kgs of yarn and 200 lakhs meters of fabric per annum.

Scope of Work

Section 35(5) of the CGST Act/ SGST Act read with Rule 80(3) of the CGST/SGST Rules, 2017 states as under:-

Every registered person whose turnover during a financial year exceeds the prescribed limit of Rs. 2 Crore shall get his accounts audited by a Chartered Accountant or a Cost Accountant.

Conduct of GST Audit State-Wise

The turnover limit of Rs. 2 Crore for audit purposes shall be computed by including turnover in all the States or Union territories, as the case may be, i.e. on all India basis under same PAN. Since each of the State GST Acts also has the provisions relating to GST Audit, hence the GST audit shall be conducted state-wise.

1.2 Invitation to Bidders

The invitation is for selection Chartered Accountants/Cost Accountants Firms/LLP for appointment as GST Auditors for various states where NTC has its presence.

List of states to be audited alongwith its GSTIN is annexed as Annexure ‘V’.

I. The tender document can be downloaded from website of NTC website ntcltd.org and CPP Portal https://eprocure.gov.in/ epublish/app

II. A tenderer can bid for all the states.

III. NTCL may, at its own discretion, extend the date for submission of proposals.

Section 2: Instructions to Bidders

2.1 Conflict of interest

I. The selected Firm/LLP should provide professional, objective and impartial service and hold NTCL’s interest paramount.

II. Firms/LLP having any partner who has retired from the services of NTCL in the last two years prior to FY 2019-20 shall not be considered for this engagement.

III. Firm who was assigned the job of internal / statutory / cost /GST audit in NTC for 3 consecutive years prior to FY 2019-20 shall not be considered for this engagement.

IV. The selected Firm/LLP shall not downstream or outsource any part of the scope of work.

V. Non-disclosure of such an association will lead to termination of Audit Firm/LLP. 5

2.2 Validity of Proposal

The following will be considered for the validity of the proposals deemed submitted:

I. Proposals shall remain valid for a period of 90 days from the date of opening of Price Bid.

II. NTCL reserves the right to reject a proposal valid for a shorter period as non­responsive.

III. In exceptional circumstances NTCL may solicit the Bidder’s consent to an extension of the period of validity. The request and the response thereto shall be made in writing.

2.3 Right to Accept or Reject any Proposal

NTCL reserves the right to accept or reject any Bid and to annul the Tender process and reject all proposals at any time prior to award of contract without assigning any reason whatsoever, without thereby incurring any liability to the affected Bidder or Bidders or without any obligation to inform the affected Bidder or Bidders of the grounds or the reasons for the said action.

2.4 Fraud & Corruption

It is required that the Bidders submitting Proposal and Firm/LLP selected through this Tender Document must observe the highest standards of ethics during the process of selection and during the performance and execution of the Work Order.

For this purpose, definitions of the terms are set forth as follows:

I. “Corrupt practice” means the offering, giving, receiving or soliciting of anything of value to influence the action of NTCL or its personnel in Work Order executions.

II. “Fraudulent practice” means a misrepresentation of facts, in order to influence an selection process or the execution of a Work Order, and includes collusive practice among Bidders (prior to or after Proposal submission) designed to establish Proposal prices at artificially high or non-competitive levels and to deprive NTCL of the benefits of free and open competition.

III. “Unfair trade practice” means supply of services different from what is ordered on, or change in the Scope of Work.

IV. “Coercive practice” means harming or threatening to harm, directly or indirectly, persons or their property to influence their participation in the selection process or execution of the Work Order.

V. NTCL will reject a proposal for award, if it determines that the Bidder recommended for award, has been determined to having been engaged in corrupt, fraudulent or unfair trade practices.

VI. NTCL will declare a Firm/LLP ineligible, either indefinitely or for a stated period of time, for awarding the Work Order, if it at any time determines that Firm/LLP has engaged in corrupt, fraudulent and unfair trade practice in competing for, or in executing the Work Order.

2.5 Clarifications & Amendments of Tender Document.

I. During the process of evaluation of Proposals, NTCL may, at its discretion, ask Bidders for clarifications on their proposal. The Bidders are required to respond within the prescribed time-frame.

II. The amendment(s) shall be part of the Tender Documents and will be notified by publication in the NTC’s / Central Public Procurement Portal and will be binding on the prospective Bidders. All the intending Bidders are advised to keep close watch on the website of NTC / CPP Portal in their own interest.

2.6 Earnest Money Deposit

No EMD is required for submission of the Tender Documents.

2.7 Preparation of Proposal

The Bidder must comply with the following instructions during preparation of Proposals:

i. The Bidder is expected to carefully examine all the instructions, guidelines, terms and condition, relevant supporting documents and formats of the Tender Document. Failure to furnish all the necessary information as required by the Tender Document or submission of a proposal not substantially responsive to all the requirements of the Tender Document shall be at Bidder’s own risk and may be liable for rejection.

 ii. Firm/LLP should sign and seal relevant annexures wherever their signatures are required.

iii. The Proposal and all associated correspondence shall be written in English and shall be in a clear and legible language.

iv. No Bidder is allowed to modify, substitute, or withdraw the Proposal after its submission.

2.8 Submission of Proposal

Bidders shall submit their Proposals on or before the last date and time for receipt of proposals mentioned in Schedule of Open Tender.

Proposals shall be submitted in two parts. Each page of all parts should be page numbered and in conformance to the eligibility qualifications should be clearly indicated. The proposals should not contain any irrelevant or superfluous documents.

The two parts of the Proposal should be as per following:

Part-I: Techno-Commercial bid will be opened electronically on specified date and time as given in the NIT. Bidder(s) can witness electronic opening of bid.

Part-II: Financial bid will be opened electronically of only those bidder(s) whose Part I Techno-Commercial Bid is found to be Techno-Commercially acceptable by NTCL. Such bidder(s) will be intimated the date of opening of Part II Price bid, through valid email confirmed by them.

2.9 Evaluation of Proposals

The Bid will be opened as per the schedule mentioned in the Schedule for Open Tender. NTCL may constitute Evaluation Committee to evaluate the Proposals submitted by Bidders for a detailed scrutiny. Subject to terms mentioned in the Tender Document, a two stage process, as explained below, will be adopted for evaluation of proposals submitted by the specified date and time.

2.10 Eligibility Criteria

i) Minimum Qualification of a Bidder will be based on meeting the following essential criteria as under:-

S.No Particulars
1. Firm/LLP must have a certificate of practice for 5 Years or more as partnership firm/LLP.
2. The firm / LLP/ any partner should not have been convicted in any disciplinary proceedings / criminal case by regulatory authority / court in connection with professional work. Bidder should not be in black listed in any of PSU or Central / State Govt. Department. Bidder to submit an undertaking in this respect as per attached format as annexure ‘II’.

ii) Technical evaluation will be done as under:

TECHNICAL EVALUATION

SL. NO. PARTICULARS POINTS TO BE ALLOTTED MAXIMUM
POINTS
1. No. of Years of establishment of the Audit Firm/LLP 2 Point per year Maximum 20 Points
2. No. of Partners 4 Points per Partner Maximum 20 Points
3. No. of qualified assistants (Chartered/ Cost Accountants) employed with the Firm/LLP 2 Points per Qualified Assistants Maximum 10 Points
4. Experience in GST Audit assignments in PSUs. 10 Points per assignment Maximum 20 points
5. Experience in GST Audit assignments in other than PSUs 5 Points per assignment Maximum 10 points
6. Exposure of the Firm/LLP in Textile Company as GST Auditor 10 Points per Organisation Maximum 20 points
Total points Maximum 100 points

i) Firms/LLP must meet all the Minimum Qualification criterias as mentioned above i.e. 2.10 (i) those Audit Firms/LLP, who will secure 70% marks and above would be technically qualified bidders and price bid will be opened for them only.

ii) The List of states where GST audit is to be conducted by audit firms/LLP is annexed as Annexure ‘V’.

2.11 Technical Proposal

The Technical Particular must be provided as prescribed in Annexure I should be filled up along with all self-attested documents mentioned in format as well as enclosures mentioned as under:

i) Covering Letter

ii) undertaking

2.12 Evaluation of Technical Proposal

The Technical evaluation shall be based on the parameters are as mentioned in the Technical Proposal format for GST Audit as per the Annexure ‘I’. Supporting documents as mentioned are also required to be uploaded.

NOTE: The Technical Proposal must not include any financial information regarding the Price which has to be submitted separately, failing which the Proposal will be rejected.

NTCL may, at its discretion, call for additional information from the Bidder(s). Such information has to be supplied within the set out time-frame, otherwise the Evaluation Committee shall make its own reasonable assumptions at the total risk and cost of the Bidders/ Consortium of Bidders and the Proposal is liable to be rejected. Seeking clarifications cannot be treated as acceptance of the proposal.

2.13 Financial Bid

The financial bid as prescribed in Annexure ‘VI’ should also be provided. Financial Bid of only technically qualified tenderer will be opened.

2.14 Audit Fee:

GST Audit Fees should be quoted inclusive of TA/DA/Boarding/Lodging etc. and exclusive of applicable Taxes, if any. The audit fee quote should be indicated clearly both in Figures and in Words. If there is any variation between the audit fee quoted in Figures  and Words then audit fee quoted in words will be considered for evaluation.

2.15 Engagement of GST Audit Assignment

GST Auditor for various states where NTCL has its presence will be appointed after Technical & Financial evaluation. Final evaluation will be based only on L1 quoted rates of technically qualified bidders.

In case, L-1 fee is quoted by more than one firm/LLP, the oldest firm/LLP (based on the date of registration / incorporation as partnership firm or LLP) shall be treated as L-1.

The engagement of GST Auditor is for the financial year 2019-20 with an option to extend the contract by one more year on the same rate, terms & conditions by mutual consent. The Corporation reserves its right to cancel the engagement prior to expiry of the tenure, in case services are not found satisfactory.

2.16 Commencement of GST Audit

Selected firm/LLP will be issued Appointment letters in hard as well as soft copies. Firm/LLP is required to send their consent via return e-mail within 07 days of receipt of Appointment Letter. If consent is not received during specified time period then it would be assumed as accepted. The GST Audit should commence immediately after the acceptance of appointment.

2.17 Submission of GST Audit Reports

GST Audit Reports (GSTR 9C) should be submitted/uploaded on respective states GST Portal on yearly basis under intimation to Regional Office and Head Office at New Delhi.

2.18 Performance

In case audit performance is not found satisfactory, the firm/LLP can be removed after giving one month notice during the engagement period of one year. In this case the next firm/LLP in the line of L-1 shall be called upon to accept the engagement provided he agrees for L-1 fees.

2.19 Confidentiality clause

The successful bidder must not disclose the confidential information obtained from the corporation to anyone unless required to do so by law and shall maintain confidentiality. The successful bidder to whom the work is allotted shall carry out the job at their own and shall not sub-let this work to any other Agency/Organization.

2.20 Jurisdiction in case of Disputes

In case of any dispute, jurisdiction of courts at New Delhi shall be final and binding upon the parties.

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