Step 1: Understanding the Concept:
The Department of Fertilizers implements the Direct Benefit Transfer (DBT) system in fertilizer subsidies.
Step 2: Detailed Explanation:
Under the Fertilizer DBT system:
- Subsidy is NOT transferred directly into the farmer's bank account (so Statement A is false).
- Instead, $100\%$ subsidy is released to fertilizer manufacturing/importing companies based on actual retail sales recorded at Point of Sale (POS) machines (Statement B is true).
- Sales transactions are executed across retail outlets via POS devices (Statement C is true).
- Beneficiaries are identified and authenticated through Aadhaar card, Kisan Credit Card (KCC), or voter ID (Statement D is true).
Step 3: Final Answer:
Hence, statements B, C and D only are true.