Arrears Register - Xls Download

Hello Seniors,
Thanks in advance for your support!
I have a simple query
Recently my company has decided to make some minor changes in the wages heads of workers after giving them increment in June-2015 effective April-2015.
For Instance
Worker Name XYZ, Paid Days :- 26
Old April - 2015 Break up ---> Basic - 220, HRA 88, Med-30, C.E.Allow.- 5, F.Allow. - 10 Convey. - 27 Total Rs. 380 (Per Day)
Revised Apr 2015 Break up -> Basic 270 HRA 54, Med- 50, Convey :- 56 Total 430 (Per Day)
Below are my Questions.
1> When I am trying to make Arrears Register There are heads like H.R.A, C.E.Allow. & F.Allow, are going negative. is it okay to show them as negative in arrears register?
2> If Negative Figure is not acceptable in Register how do I resolve this issue?
I would really appreciate if you could revert considering it a little priority.
With Warm Regards.
Sagar Gulani

Dear Sagar,
(1)No mention in your post as to whether the proposed hike in the wages together with changes in its components is a decision arrived at by a bilateral agreement with the workmen or after issue of a notice u/s 9-A of the Industrial Disputes Act,1947. Pl check it.
(2) In the revised scale, the components of C.E All and F.Allow stand omitted and HRA reduced with hike in Basic and Med.Allow. So the entries in the register will depict only the actuals and hence no problem with the register.

Dear Sir,
I really appreciate your guidance.
To answer your first question, our company falls under SSI with strength of 42 Employee (including (8) Staff & ( 34) Worker ) and it was not a bilateral agreement with the workmen, however it was a normal increment process like every year to increase wages/salary, with keeping minimum wages in our sight. ( we are located at Daman & Diu). I am not aware about the issue of a notice u/s 9-A of the Industrial Disputes Act,1947 as of now and I am unable to find it on internet, if you could share a copy I would really appreciate.
For Second I have prepared a sample Excel which I am sharing here, I would be in debt if you could kindly advice about it and suggest if it is correct or should it need some alterations! (Method & Format)
Once again I really appreciate your guidance, awaiting your kind response.
Thanks,
Sagar Gulani