The Telangana State Civil Supplies Corporation Limited was incorporated on 18.3.2015, under Section 7(2) of the Companies Act 2013 and rule 8 of Companies (Incorporation) rules 2014.

The Telangana State Civil Supplies Corporation Ltd. has a Board with a provision for not exceeding 15 Directors. At present, the Board consists of four Directors including Chairman as shown below:

  • Chairman, TSCSCL
  • Vice Chairman & Managing Director, TSCSCL
  • Deputy Secretary, Finance Department, Govt of Telangana
  • Asst. Secretary, Consumer Affairs, Food & Civil Supplies Dept.

The annual turnover of the Corporation is about Rs.10000 crore.


The authorized capital of the Corporation is Rs.5 crore divided into 50000 equity shares of Rs.1000 each. The paid up capital is Rs.10 lakhs divided into 1000 shares of Rs.1,000/- each which is fully subscribed and

1 Governor of Telangana represented by Ex-Officio Secretary to Govt., CAF & CS Dept. 994 share
2 Joint Secretary to Govt., Finance Dept 1 share
3 Assistant Secretary to Govt., CAF & CS Dept. 1 share
4 General Manager (Marketing) 1 share
5 General Manager (Finance) 1 share
6 Joint Commissioner / Dy Director, CAF & CS Dept. 1 share
7 Dy. Director (IT), CAF & CS Dept. 1 share
  • To plan formulate, execute projects, manage and administer such projects including shops, establishments or rice mills, flour mills or any other processing or manufacturing facilities which in the opinion of the Company is essential for the furtherance of the objects of the Company.
  • To take over from the Government of Telangana any of the projects established with the objects of the Company in view.
  • To merge, amalgamate, reconstitute the company with any other company / companies or any other company / companies with this company, for the purpose of rationalizing the activities of the company / companies, effecting economies and efficiency in operations or can be conveniently or advantageously combined as per directives of Govt. of Telangana.
  • To promote and establish Companies and Associations for the furtherance of the objects of the Company, and to acquire and dispose of shares of such Companies and Associations.
  • To undertake investigation, studies for preparation of feasibility; studies and project reports for the establishment of any projects for execution by the Company or by any other agency, connected with the objects of the Company.
  • To procure capital or financial assistance for undertaking project or enterprise connected with the objects of the Company whether owned by Government, statutory body, private company, firm or individual or cooperative institution and to subscribe for or to underwrite or otherwise deal in shares, debentures and securities of such institutions or individuals.
  • To produce, procure and provide plant, machinery, vehicles materials and stores, livestock and any other goods or services to any undertaking, project or enterprise and to grant or guarantee loans or advances to any company, association, co-operative institutions or individual engaged in activities connected with the objects of the Company.
  • To investigate and examine the condition, prospects, value, character and circumstances of any business undertaking, project or enterprise and generally of assets property and rights connected with the objects of the Company and to employ and remunerate-experts or agencies for this purpose.
  • To acquire lands, develop them by providing communication, water supply, power supply and other facilities and make them available on such terms and conditions as may be agreed upon to any individual, association or concern including co-operative institutions for any activity in furtherance of the objectives of the Company.
  • To carry on any other trade or business which in the opinion of the Company may conveniently be carried on as ancillary or in connection with or connected directly or indirectly to enhance the value of or render profit to any of the Company's properties or rights.
  • To acquire and undertake the whole or any part of the business, property and liabilities of any person or Company carrying on any business which the Company is authorized to carry on, or possessed of property suitable for the purposes of this Company.
  • To pay all costs, charges and expenses incurred or sustained in or about the promotion and establishment of the Company, or which the Company shall consider to be in the nature of preliminary expenses including therein the cost of advertising, commissions and brokerage, in connection with issue of shares and / or debentures, printing and stationery and expenses attendant upon the formation of agencies.
  • Upon: any issue of shares, debentures or other securities of the Company, to employ brokers, commission agents and under writers and to provide for the remuneration of such persons for their services by payment in cash, or by the issue of charges, debentures or other securities of the Company or by the granting of options to take the same, or in any other manner allowed by law.
  • Generally to purchase, take on lease or in exchange, hire, or otherwise acquire any real and personal property and any rights or privileges which the Company may think necessary or convenient for the purposes of its business and in particular any land, building, easement, machinery stores, plant, installations and stock-in trade.
  • To construct, maintain and alter any buildings or works, necessary or convenient for the purposes of the Company.
  • To construct, improve, maintain, develop, work, manage, carry out or control any road-ways, tramways, railways, branches or sidings, bridges reservoirs, water courses, wharves, manufactories, warehouses, electric works, shops, stores and other works and conveniences, which may seem calculated directly or indirectly to advance the Company's interests and to contribute, subsidise or otherwise assist or take part in the construction, improvement, maintenance, working, management, carrying out or control thereof.
  • To develop and turn to account any land acquired by the Company or in which it is interested and in particular by laying out and preparing the same for cultivation or building purposes, constructing, altering, pulling down, decorating, maintaining, fitting up, and improving buildings and by planting, paying, draining, farming, cultivating and letting on lease or agreement and by advancing money to and entering in to contractors and arrangement of all kinds.
  • To apply for and take out, purchase or otherwise acquire any trade mark, patents, patent-rights, inventions, copyright, designs of secret processes, which may be useful for the Company's objects, and to grant licence to use the same, to work develop, carry out exercise and turn to account the same.
  • To enter into any arrangements with Government of India, Government of Telangana or any other State Government or Union Territory or Local Authority or Companies, Associations or individuals or Co-operative Societies for the purpose of carrying out the objects or the Company or furthering its interests and to obtain from such Government territory, Authority, Company, Association, person or Society, any charters / subsidies, loans, indemnities, grants, the company may think is desirable to obtain and exercise and comply with any such arrangements rights, privileges.
  • To issue, or guarantee the issue, or the payment of interest, on the shares, debentures, debentures stock, or other securities, or obligations, in any Company or Association and to pay or provide for brokerage, commission and underwriting in respect of any such issue.
  • To draw, make, accept, endorse discount, negotiate, execute and to buy, sell and deal in promissory notes, bills of exchange; bills of lading and other negotiable or transferable instruments.
  • To borrow or raise or secure the payment of money in such manner as the company shall think fit, and in particular by the issue of debentures or debenture stock, perpetual or otherwise, charged upon all or any of the Company's property (both present and future) including its, uncalled capital and to purchase, redeem or pay off any such securities.
  • To receive grants, loans, advances or other moneys or deposits, or otherwise from State or Central Government, Banks, Companies, Trusts, or any other Financial Institutions or Associations or individuals with or without allowance of interest thereon.
  • To lend money to any person or persons or Associations or Companies or Co-operative Societies in particular to customers and others having dealings with the Company on such terms and conditions and may deem expedient.
  • To invest the moneys of the Company, not immediately required in such manner, other than in the shares of this company as from time to time may be determined.
  • To acquire by subscription, purchase or otherwise and to accept and take hold and sell shares or stock in any Company Society or undertaking, the objects of which shall, either in whole or in part, be similar to those of this Company, or such as may be likely to directly or indirectly promote or advance the interests of this Company.
  • To establish, maintain, subscribe to or subsidise or become member of training institutions, research laboratories research institutions, and experimental workshops for scientific and technical research and experiments in connection with and incidental to the objects of this Company.
  • To employ or pay experts, foreign consultant, etc., in connection with the planning and development of all or any of the business connected with the Company's operations.
  • To create any depreciation fund, reserve fund,.sinking fund or any other special fund, whether for depreciation or for repairing, improving, expanding or maintaining any of the property of the Company or for any other purpose whatsoever and to transfer any such fund or part thereof to any other fund, herein mentioned.
  • To use trademarks or trade names or brands for the products and goods of the Company and adopt such means of making known the business and end products of the Company or of any Company in which this Company is interested as may seem expedient and in particular by advertising in newspapers, magazines, periodicals by circulars, by purchase and exhibition of works of art of interest, by opening stalls and exhibitions, by publication and distribution of books, pamphlets and periodicals, calendars, almanacs and diaries, by distributing samples and by granting prizes, rewards and donations.
  • To apply the assets of the Company in any way in or towards the establishment, maintenance or extension of any association, institutions or fund in any way connected with any trade or business or scientific research industry or commerce connected with the objects of the company.
  • To appropriate, use or let out land belonging to the Company for street parks, pleasure grounds, allotments and other conveniences and to present any such land so laid to the public or to any person or persons or company conditionally or unconditionally as the company thinks fit.
  • To establish maintain and operate general educational institutions and hostels for the benefit of the children of the employees or ex-employees of the company, their dependants or connections of such persons and others and to make grants and awards and grant scholarships.
  • To establish, maintain and operate technical training institutions and hostels for technical staff of all categories of offices, workers, clerks, technical and other personnel likely to be useful to or assist-any business which the company is authorized to carry on..
  • To acquire or take over with or without consideration and carry on the business of securities, treasurers, agents, by themselves or in partnership with other company or partnership of concern, whose objects may be similar in part or in whole, to those of the Company.
  • To let out on lease or on hire, all or any of the property of the Company either immovable or movable including all and every description or apparatus or appliances.
  • To provide for the welfare of employees or ex-employees of the Company and the wives and families or the dependants or connections of such persons by building or contributing the building of houses, dwellings or by grants of money, pension, allowances, bonus or other payment or by creating and from time to time subscribing to provident and other associations, institutions, funds or trusts and by providing or subscribing--or contributing towards places of instructions and recreations, hospitals and dispensaries, medical and other attendances and other assistance as the company shall think fit.
  • To establish agencies or branches in India and elsewhere and to discontinue the same.
  • Generally to do all such other matters and things as may appear to be incidental or conducive to the attainment of the objects or any of them or consequential upon the exercise of its powers or discharge of its duties.

The Company is being managed by the Board of Directors consisting of not less than 2 (minimum) and not exceeding 15 (maximum) members at any time. The Chairman, who is also the member of the Board, is appointed by the Government from time to time specifically and in the absence of such an appointment the Commissioner of Civil Supplies is the Chairman of the Company. Present Chairman of the Company is Sri Mareddy Srinivas Reddy. The tenure of the Chairman and Directors is for a period of two years. Apart from the Vice Chairman & Managing Director, TSCSCL, the Asst. Secretary to Govt (CA, F&CS) and Deputy Secretary to Govt., Finance Dept. are the other Official Directors. The Chief Executive of the Corporation i.e., the Vice Chairman & Managing Director, who is an appointee of the Government of Telangana, manages the day-to-day activities of the Organization subject to the control and directions of the Board. Articles-of-Association is regulating charter for the Corporation under which the Board of Directors issue directions from time to time. The Corporation implements the PDS at the field level and has been undertaking market intervention as a measure for controlling prices and also MSP operations as per the orders issued by the Government of Telangana.



Considering revised accounting standards as per Companies Act, 2013, new accounting package is being developed by Centre for Good Governance (CGG). Financial Management Scheme is designed to be user-friendly so that users at all levels could operate and generate the required accounting and MIS reports. Although this accounting system is based on double entry book keeping principles, the user need not have to worry about the accounting principles as it is abstracted and carried out in the back-end. As part of the implementation, necessary rules have been incorporated to automate some of the repetitive transactions. This is expected to greatly reduce data entry errors and improve productivity. The system provides necessary management controls like voucher approval before General Ledger posting, security with role-based access control and approval of work flows.

  •   The Financial Management System (FMS) would cover and capture the financial activities of the Corporation along with the Stock Management and stock accounting. The module would be on real-time basis to capture the purchases, payments, Bank Reconciliation, inter-office remittances and will be useful in preparation of P & L Account and Balance Sheet. Apart from this, it will generate required MIS to take timely decisions and for claiming subsidies.
  • Paddy purchases which are captured at PPC level in the OPMS will be directly ported into FMS as purchases, avoiding further entries in FMS. In the case of release of rice and other commodities to FP Shop dealers which are captured in SCM are ported into FMS as sales. The FMS, OPMS and SCM are integrated as a single IT solution to avoid duplication of work and saving man-hours for the Corporation.
  • At present the FMS is under usage by the parent district head-quarters (10 Districts).


It is a web based application - The system is based on simple, easy to use screens and is fully internet-enabled which will make it possible to deploy the system across multiple divisions and sections

  • Role-based access control - This is a key control feature which provides powerful checks/balances on the ability of users to enter data.
  • The accounting entries are passed automatically in the back-end and are posted in the respective General Ledger.
  • At any point of time the user can generate the Financial Statements and other reports.
  • Most screens provide various stages for completing the transaction, for instance in case of payment of expenditure, the user can navigate from submission of bill to approval by sanctioning authority and finally to the payment by issue of cheque.
  • Supports full accounting for all types of accounting transactions – Purchases, Sales, Receipts, Payments, Journal and Contra entries
  • Integration with Paddy Procurement System and Supply Chain Management System ensures comprehensive control on all receipts and payment items along with commodities
  • Automatic generation of all subsidiary and general ledgers with real-time data.


  • To keep track of all the financial transactions inflow and outflow for any given period
  • To computerize the financial transactions and to enable to view the General Ledger and facilitate the users to extract the Trial Balance and the Financial Statements as per the need of the Management
  • To generate the Cash Flow Statements on a monthly basis and also generate projected cash flow statement based on the inputs provided by the various units.
  • To generate the statements needed to be submitted to the institutions / Govt., for the Subsidy claims

While developing the accounting package i.e., FINANCIAL MANAGEMENT SYSTEM (FMS), CGG has allotted separate code numbers and separate entry screens for Receipts, Expenditure, Stock transfers and Journal Entries. The data entry operator/Accountant has to segregate the vouchers/ respective documents relating to Original Entries and enter the data in respective screens Receipts, Expenditure, Journal Entries, etc. The entries which are made in respective screens automatically will be generated in the respective heads of accounts and there by reflect in Trial Balance, Stock Ledger and other financial accounts and also automatically recorded itself in the P&L Accounts and Balance Sheet and SLS etc. The above package is being utilized for finalization of Accounts from 2016-17 onwards.

  • Matched/Unmatched IORs
  • Matched/Unmatched IOGs
  • Matched/Unmatched IOCPFs
  • IORs sent by Head Office
  • Account Head Balances
  • Cash Balances
  • View Vouchers
  • Stock Ledger Summary
  • MLS wise Stock Ledger Summary
  • Report on VAT
  • Trial Balance
  • Grouping of Accounts
  • Profit & Loss Accounts / Balance Sheet


Online Procurement Management System (OPMS) for Paddy procurement was introduced by TSCSCL during KMS 2015-16(Khariff) with a view to achieve optimum utilization of funds and to ensure remunerative price/ Minimum support price(MSP) for the paddy produced by the farmers and to pay directly into the farmers account within 2 days from the date of procurement. From Kharif 2016-17 Direct Beneficiary Transfer is being successfully implemented for making payments to Farmers. All the PPC/ IKP centres have to make entry in the tab on farmerwise paddy procured. HO/ District offices releases payment to farmers based on the report generated in their login.

Following is the sequence of activities being taken up through OPMS tab application to cover paddy procurement operations

  • Token Generation
  • Farmer Registration
  • FAQ for Paddy
  • Issuing of Gunny Bags
  • Paddy Procurement
  • Truck Chit Generation
  • Farmer payments are mandatorily being made online directly into farmer bank accounts through OPMS utilizing the services of State Bank of India (SBI) and National Payment Corporation of India (NPCI).
  • The crediting of the amount is being informed to the farmers by way of SMS
  • The following sequence of activities are being taken up through OPMS portal to make farmer payments at district office using digital key
  • Amount Transfers to SBI Account
  • Fund Release Date wise
  • Distribution of funds District wise


Supply Chain Management System is introduced by GoI under End – to End Computerization of Targetted Public Distribution System (TPDS) to monitor movement of essential commodities from FCI/Buffer godown to FP Shops. SCM captures flow of information from CCS district wise allotment of rice to dispatch of stocks by MLS point to FP Shop dealers. Under this system, Incharge of MLS Points enters all stock particulars such as receipts from suppliers and issues under PDS through F.P. Shop dealers and stock balance (Commodity wise) at MLS Points can be ascertained.

All the stakeholders of PDS (Commissioner, VC & MD, FCI at Central level and at District level the Managers, the Tahsildars , the MLS Point Incharges and the Buffer godowns incharges have been provided with login Id’s through digital key for active participation .

All the 171 MLS Points of Telangana State have been provided with computers, internet connectivity and personnel on outsourcing basis towards implementation of Supply Chain Management.

The real time stock position at each of the MLS points can be verified online at in public domain. Computerization has also been completed in the CWC/SWC and FCI godowns that are used by the Telangana Civil Supplies Corporation and they are now integrated with MLS godowns and provided with login Ids.

As part of computerization SCM portal has been integrated with e-PDS portal for effective real time flow of information pertaining to PDS.

All RO- wise (Release Orders - for issue of commodities from MLS Point to Fair Price shops at mandal level) transactions have been computerised by integration of Mee-Seva portal, e-PDS portal and SCM portal for real time flow of Fair Price Shop payment details pertaining to lifting of commodities.

All the three softwares i.e FMS, OPMS and SCM are integrated with one another. Through integration of OPMS with FMS paddy purchase and payment entries are updated in FMS. By integration off SCM with FMS all purchases(Rice/ wheat from FCI) sale entries are updated in FMS. Paddy procured through OPMS is shifted to mills for milling and resultant rice will have to be delivered to FCI in case of Boiled rice and to CSC godown in case of raw rice. All this flow will be captured through OPMS/ FMS and SCM.


Accounting Policies:

    • Fixed Assets of the Corporation are shown at acquisition cost less depreciation.
    • Government grants received against specific assets are reduced from the cost of such fixed assets.
    • Depreciation on fixed assets is provided for on written-down value method depending upon the lifetime of asset at the rates prescribed under as per Part "C" of Schedule II of The Companies Act 2013 and as amended from time to time.
    • Stock-in-trade is accounted on the basis of closing stock certificates where 100% weighment is made; otherwise book balances are adopted, as certified by the respective custodians.
    • Where the stocks are held by State Warehousing Corporation/ Central Ware housing Corporation the stocks are accounted on the basis of the certificates issued by the SWC/ CWC authorities.
    • Stock-in-trade is valued at purchase cost, freight, and handling etc., incurred from the place of obtaining to storage point as per the Accounting Standard-2 or market value / net realizable value (which includes subsidy in case of rice) whichever is less as is being followed consistently. The Corporation is following FIFO method for valuation of inventories. The Corporation is following the same norms for storage losses as prescribed by the SWC. Storage losses beyond permissible limits are recoverable from the custodians.
    • The stocks are physically verified every month as well as at the end of the financial year by the authorized officers of the Company.
    • Pending claims against the employees, Stockist and Transport Contractors towards shortages of stocks / sale proceeds if any are included in Sundry Debtors.
    • PRICE EQUALISATION FUND ON KEROSENE: The Price Equalization Fund on kerosene is to maintain uniform rate of supply of kerosene to the consumers. The balance on hand represents either payable to or receivable from Government of Telangana.
    • BAD & DOUBTFUL DEBTS: Provision for bad and doubtful debts is made after assessment of the prospects of realization / recovery.
    • Provision towards gratuity and earned leave liability is made on an accrual basis.
    • All income and expenditure are accounted on accrual basis except otherwise stated.
  • SALES:
    • Sales of commodities are booked on the basis of actual delivery from the Corporation’s storage points. Sales are shown net of VAT. Supply Chain Management (SCM) is integrated with FMS for auto journalization of sales relating to FP shops. Automation of sales pertaining to other institutions is under process. On making Issue entry in SCM, accounting entry will be journalized in FMS Package.
  • While calculating subsidy receivable from the Government.
    • Storage, freight and handling charges are apportioned on the basis of quantity.
    • Administrative expenses are apportioned on the basis of net trading quantity.
    • The transactions on account of subsidized rice scheme of Government of Telangana are on ‘no-profit-no-loss’ basis. Government reimburses the difference between cost of sales and sale value in the form of subsidy.
    • Claims on account of insurance, penalties, compensations for breach of contracts, or other matters relating to previous years are accounted on cash basis.
    • Purchases of commodities are booked on the basis of lifting from the supply points.
    • The Corporation is required to contribute to PSEF at the rates as may be fixed by the Government of Telangana from time to time. The fund is created by Government of Telangana for the purpose of making available essential commodities to the poorer sections of the society and to have control on price line of essential commodities.
    • Expenditure on arrears of pay & allowance, payment of penal interest, Tax, arrears of property tax, interest charges, payments to deceased employees, godown rents/ lease rents or any other claims arising out of court orders against the Corporation are accounted on cash basis.
  • The financial statements are drawn up as per generally accepted accounting principles and are in conformity with the applicable Accounting Standards issued by the Institute of Chartered Accountants of India unless otherwise stated.

Subsidy on Rice:

The Government of Telangana has implemented a scheme of distribution of Rice under PDS to the FSC holders at Rs.1/- per Kg, under this scheme the issue price is less than the acquisition cost i.e., purchase cost including incidentals, the Government has to made good the difference by way of subsidy to the Corporation. The subsidy amount are providing in the State Budget every year. The Corporation has to render the accounts to the Government on completion of Audited Accounts.

State Government is procuring Sanna Biyyam for supply to Hostels and Schools under MDM scheme from Jan,2015. The scheme is further extended to residential Jr. Colleges from 2017-18.