This item does appear in sometimes but here the amounts are on the higher side. Note 49 on page 243 gives the reasoning but it still does not explain fully the root cause. I think it is better to write to company and ask why the quarterly returns submitted to the bank are not in accordance with Ind AS 115 and what the company plans to do about it. You can also register as a speaker at the AGM and ask the question. Note that this item was there last year also but not there in FY21. So what changed in FY22? It might be due to some process change or software related reason. You can ask what the company plans to do to align the two in future.
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