Automotive and electric vehicles

Identify what you put on the market

Separate vehicle assembly, component manufacture, import, dealership, repairs and charging services. A dealership’s sales records do not replace the manufacturer’s product approval evidence. A component supplier needs a clear specification and change-control agreement with its customer, including responsibility for testing and traceability.

Build the product approval record

For vehicles, identify the applicable Central Motor Vehicles Rules and automotive standards with the authorised testing agency. Match the approved configuration to production, imports and sales records. Changes to a battery, controller or other material component should enter the technical change process before commercial release.

Keep technical certification separate from corporate registration, tax registration and any incentive application. An incentive scheme is not a substitute for product approval; assess its current conditions for the particular applicant and period.

Track battery and workshop obligations

Assess battery producer, importer, recycler and refurbisher roles against the Battery Waste Management framework. CPCB’s portal provides registration and reporting procedures. Contracting a waste handler does not by itself resolve the business’s own applicable responsibilities.

Review premises use, fire arrangements, worker safety and pollution permissions for the actual processes. Painting, washing, machining, battery handling and ordinary vehicle sales have different operational risks. Charging installations also need their own electrical and site assessment.

Connect physical records to finance

• Vehicle and component identifiers linked to purchase, production, inventory and dispatch records.
• Dealer incentives, customer advances, warranty claims and replacement-part adjustments.
• Battery quantities, returns, waste handovers and relevant environmental reporting evidence.
• Import classification, valuation and product documentation for overseas supplies.
• Access controls and retention rules for customer, finance-application and connected-vehicle data.

Example: changing a vehicle configuration

If an assembler switches battery suppliers, purchasing should not treat the change as a price negotiation alone. Engineering assesses the approval implications, operations updates traceability, finance records warranty exposure and environmental reporting owners check quantity and role records. Document the release decision before selling the changed configuration.

Define the engagement boundary

Kosha can organise accounting, tax, corporate and compliance evidence around the operating model. Vehicle engineering, homologation, laboratory testing and statutory technical certification remain assignments for the appropriately authorised specialists.

Keep a warranty replacement traceable

Link the customer claim to the original vehicle or component identifier, inspection outcome, replacement issued and returned item. Record whether the returned item is awaiting inspection, going back to a supplier or entering a separately documented disposal process. A supplier credit and a physical return can occur on different dates.

For example, a dealer may replace a battery before the manufacturer accepts the recovery claim. Keep the customer replacement, stock movement and pending supplier recovery identifiable. This helps explain why an item has left stock even though the corresponding commercial settlement remains open.

• Inventory accounting support can help reconcile parts issued, returns and value adjustments with the books.
• Commercial contract review can clarify the proposed allocation of warranty costs, claim evidence and return arrangements between the dealer and supplier.
• Battery EPR support addresses the separately assessed environmental role and reporting worklist. Bring the product and quantity records, existing registrations and relevant handover evidence.