1. Meter readings and sales by product
For every nozzle: the opening totaliser reading, the closing reading, and the difference. Subtract any fuel drawn for testing that went back into the tank. The result is the litres sold through that nozzle. Add up nozzles by product (petrol, diesel, premium fuels) and multiply by the day's rate for each.
| Nozzle | Product | Opening | Closing | Litres | Test | Net sale |
|---|---|---|---|---|---|---|
| 1A | Petrol | 1,24,560.0 | 1,25,742.5 | 1,182.5 | 5.0 | 1,177.5 |
| 1B | Diesel | 2,08,115.0 | 2,10,030.0 | 1,915.0 | 5.0 | 1,910.0 |
If the rate changed during the day, each shift must be valued at the rate it ran at — a single daily rate will misstate the money.
2. Stock: opening, receipts, sales, closing dip
For every tank: opening stock, tankers received (with invoice number and quantity), sales from the meters, book closing stock, and the closing dip converted to litres with the tank's calibration chart. The difference between book and dip is the day's gain or loss. A daily stock loss calculation belongs here.
3. Collections by tender
What came in, by how it came in: cash, card, UPI, fleet cards, and credit given to customers. A good DSR shows this per attendant, not just for the station, because a station total can hide one attendant short and another over.
4. Short and excess
Expected money (litres sold × rate, plus non-fuel sales) against money collected, per attendant. Every short or excess should have a decision recorded against it. See how to stop cash shortages.
5. Non-fuel sales, expenses and the cash in hand
Lubricant and shop sales, expenses paid from the till, money deposited to the bank, and the cash left at close. This is where the DSR meets the cash book.
Checks that make a DSR trustworthy
- Today's opening reading on every nozzle equals yesterday's closing.
- Test fuel is recorded, and returned to stock if it went back into the tank.
- Book stock and dip stock are compared every day, not only at month end.
- Each tanker's density was checked against its challan before decanting.
- Once signed off, the day isn't changed without a record of who changed it and why.
Frequently asked questions
Is there a standard DSR format for petrol pumps?
Oil companies have their own report formats, but every DSR covers the same ground: meter sales, stock and dip, collections and short/excess. The sections above cover all of them.
Should the DSR be done per shift or per day?
Collections should be balanced per shift (per handover), and the DSR summarises the day. Balancing only once a day makes it hard to know whose shift a shortage belongs to.