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Customer advance is considered as a deposits

This query is : Resolved 
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(Querist)
01 January 2018 Dear sir,
I am doing audit of MNC company ,it is manufacture company . company received advance from customer for supply of goods but it is not adjusted or repaid within the year .it will be considered as deposits as per companies act sec 73 -76 and company is required to file DPT-4 within june 30th.
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CA Suresh Jain

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CA Suresh Jain (Expert)
01 January 2018 Yes, you are absolutely right
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