Professional Documents
Culture Documents
Release 4.0A
HELP.CAINTIN
7/31/2001
Copyright
Copyright 2001 SAP AG. All rights reserved. No part of this publication may be reproduced or transmitted in any form or for any purpose without the express permission of SAP AG. The information contained herein may be changed without prior notice. Some software products marketed by SAP AG and its distributors contain proprietary software components of other software vendors. Microsoft , WINDOWS , NT , EXCEL , Word , PowerPoint and SQL Server are registered trademarks of Microsoft Corporation. IBM , DB2 , OS/2 , DB2/6000 , Parallel Sysplex , MVS/ESA , RS/6000 , AIX , S/390 , AS/400 , OS/390 , and OS/400 are registered trademarks of IBM Corporation. ORACLE is a registered trademark of ORACLE Corporation. INFORMIX -OnLine for SAP and Informix Dynamic Server Software Incorporated.
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Icons
Icon Meaning Caution Example Note Recommendation Syntax Tip
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India ......................................................................................................................................................... 9 Customizing........................................................................................................................................ 10 Roles............................................................................................................................................... 11 India Localization ........................................................................................................................ 12 CIN Customizing and Master Data Maintenance........................................................................ 13 Excise Manager (Materials Management) .................................................................................. 14 Excise Supervisor (Materials Management) ............................................................................... 15 Excise Clerk (Materials Management) ........................................................................................ 16 Excise Manager (Sales and Distribution).................................................................................... 17 Excise Supervisor (Sales and Distribution)................................................................................. 18 Excise Clerk (Sales and Distribution).......................................................................................... 19 Subcontracting Clerk................................................................................................................... 20 TDS Manager.............................................................................................................................. 21 TDS Supervisor........................................................................................................................... 22 TDS Clerk.................................................................................................................................... 23 Register Maintenance Clerk........................................................................................................ 24 Financial Accounting (FI).................................................................................................................... 25 Excise Duty..................................................................................................................................... 26 Determination of Excise Duty...................................................................................................... 28 Excise Duty for Small-Scale Industries ................................................................................... 30 Partial CENVAT Credit ............................................................................................................ 32 Capital Goods.......................................................................................................................... 33 Remittance of Excise Duty Fortnightly ........................................................................................ 34 Tax Deducted at Source ................................................................................................................. 36 Extended Withholding Tax .......................................................................................................... 37 Business Place ........................................................................................................................ 39 Posting Vendor Invoices.......................................................................................................... 40 Calculation of Basic Withholding Tax .................................................................................. 41 Calculation of Surcharges.................................................................................................... 42 Determination of Tax Due Date ........................................................................................... 43 Clearing of Invoices Against Down Payments..................................................................... 44 Calculation of Withholding Tax on Clearing Accounts ............................................................ 46 Clearing of Withholding Tax on Clearing Accounts................................................................. 48 Adjusting Withholding Tax Items ............................................................................................. 49 Withholding Tax on Interest Payments to Customers ............................................................. 51 Creation of Withholding Tax Certificates ................................................................................. 52 Reprint of Withholding Tax Certificates ............................................................................... 54 Cancellation of Withholding Tax Certificates ....................................................................... 55 Withholding Tax Certificates from Customers......................................................................... 56
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Selecting Which Line Items to Clear.................................................................................... 57 Remittance of Withholding Tax ............................................................................................... 58 Creation of Remittance Challans ......................................................................................... 59 Selecting Tax Items for Remittance ................................................................................. 61 Reversal of Remittance Challans ........................................................................................ 62 Receipt of Bank Challans .................................................................................................... 63 Annual Returns........................................................................................................................ 64 Withholding Tax Information System....................................................................................... 65 Classic Tax Deducted at Source................................................................................................. 66 Making Down Payments to Vendors ....................................................................................... 67 Handling of Credit Memos....................................................................................................... 69 Making Down Payments on Invoices Where TDS Has Been Calculated ............................... 70 Reversing TDS Postings ......................................................................................................... 71 Update of Challans .................................................................................................................. 72 Printing Certificates ................................................................................................................. 73 Reprinting Certificates ............................................................................................................. 75 Canceling Certificates ............................................................................................................. 76 Annual Returns........................................................................................................................ 77 Archiving of TDS Documents .................................................................................................. 78 Archiving TDS Documents................................................................................................... 79 Creating an Archive Report Variant ................................................................................. 80 Deleting TDS Documents .................................................................................................... 81 Reloading TDS Documents ................................................................................................. 82 Archive Overview ................................................................................................................. 83 Migration from Classic TDS to Extended Withholding Tax ......................................................... 84 Implementing Logistics Invoice Verification (MM-LIV) ............................................................ 86 Archiving Cleared Items .......................................................................................................... 87 Customizing Extended Withholding Tax.................................................................................. 89 Defining Official Withholding Tax Keys................................................................................ 90 Defining Withholding Tax Types and Withholding Tax Codes ............................................ 91 Defining Minimum and Maximum Amounts ......................................................................... 92 Making Additional Settings .................................................................................................. 93 Setting Up Authorizations for Migration................................................................................... 94 Blocking Users......................................................................................................................... 95 Withholding Tax Migration Health Check ................................................................................ 96 Mapping Withholding Tax Types and Withholding Tax Codes ............................................... 98 Maintaining Vendor Master Records ....................................................................................... 99 Activating Extended Withholding Tax.................................................................................... 100 Withholding Tax Data Migration Tool .................................................................................... 101 Checking the Documents................................................................................................... 103 Migrating the Documents................................................................................................... 104 India 470 5
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Cleaning Up........................................................................................................................... 105 Sales Tax...................................................................................................................................... 106 Sales Tax Register.................................................................................................................... 107 Calculation Procedure .................................................................................................................. 108 Condition Type .......................................................................................................................... 109 Asset Accounting (FI-AA) ................................................................................................................. 110 Materials Management (MM) ........................................................................................................... 111 Excise Invoice (Incoming)............................................................................................................. 112 Material Master (Excise Data) ...................................................................................................... 113 Vendor Master (Excise Data) ....................................................................................................... 115 Plant Master (Excise Data) ........................................................................................................... 116 External Procurement (Domestic) ................................................................................................ 117 Creating Purchase Orders ........................................................................................................ 118 Entering Goods Receipts .......................................................................................................... 119 Entering and Verifying Invoices ................................................................................................ 121 External Procurement (Imports) ................................................................................................... 122 Creating Purchase Orders ........................................................................................................ 123 Entering Invoices for Bills of Entry ............................................................................................ 124 Capturing Excise Invoices for Bills of Entry .............................................................................. 125 Entering Goods Receipts .......................................................................................................... 126 Posting Excise Invoices ............................................................................................................ 127 Subcontracting.............................................................................................................................. 128 Subcontracting Without Payment of Excise Duty ..................................................................... 129 Subcontracting Challan ......................................................................................................... 131 Processing Subcontracting Challans ................................................................................. 132 Creating Subcontracting Challans.................................................................................. 133 Calculation of Excise Duty on Materials for Subcontractors ...................................... 134 Selecting Excise Invoices ........................................................................................... 135 Printing Subcontracting Challans ................................................................................... 136 Reconciling Quantities ................................................................................................... 137 Deleting Assignments .................................................................................................... 138 Completion, Reversal, and Recredit .............................................................................. 139 Completing Subcontracting Challans ......................................................................... 140 Reversing Excise Duty Credit..................................................................................... 141 Recrediting the CENVAT Account.............................................................................. 142 Making Transfer Postings...................................................................................................... 143 Posting Goods Receipts from Subcontractors ...................................................................... 144 List of Subcontracting Challans............................................................................................. 145 Subcontracting Under Full Payment of Duty............................................................................. 146 Creating Subcontract Orders................................................................................................. 147 Making Transfer Postings...................................................................................................... 148 India 470 6
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Creating Excise Invoices for Subcontractors ........................................................................ 149 Stock Transfer .............................................................................................................................. 150 Incoming Excise Invoices ............................................................................................................. 151 Reference Documents .............................................................................................................. 153 Capturing Excise Invoices Using Reference Documents ......................................................... 154 Specifying Reference Documents ......................................................................................... 155 Editing Header Data .............................................................................................................. 156 Removing Items from the Item Overview .............................................................................. 157 Editing Line Items .................................................................................................................. 158 Capturing Excise Invoices Without Reference Documents ...................................................... 159 Entering Header Data............................................................................................................ 160 Entering Line Items................................................................................................................ 161 Posting Excise Invoices ............................................................................................................ 162 Long Texts ................................................................................................................................ 163 Rejection of Excise Invoices ..................................................................................................... 164 Rejecting Excise Invoices...................................................................................................... 165 Rejecting Excise Invoices with CENVAT on Hold ................................................................. 166 Posting CENVAT on Rejected Excise Invoices..................................................................... 167 Reversal of CENVAT Postings ................................................................................................. 168 Reversing Goods Receipts.................................................................................................... 169 Reversing CENVAT Postings................................................................................................ 170 Canceling Excise Invoices..................................................................................................... 171 Multiple Goods Receipts for a Single Excise Invoice ................................................................... 172 Transfer of CENVAT Credit on Capital Goods ............................................................................. 174 Excise Registers ........................................................................................................................... 175 Creation of Excise Registers..................................................................................................... 177 Update of RG 1 and Part I Registers..................................................................................... 178 Data Extraction ...................................................................................................................... 181 Register Printout.................................................................................................................... 183 Download Register Data ........................................................................................................... 184 Data Structure of Part I.......................................................................................................... 186 Data Structure of Part II......................................................................................................... 187 Data Structure of RG 23D ..................................................................................................... 190 Data Structure of Plant Master Data ..................................................................................... 191 Data Structure of RG 1 .......................................................................................................... 192 Monthly Return.......................................................................................................................... 194 Sales and Distribution (SD) .............................................................................................................. 195 Excise Invoice (Outgoing)............................................................................................................. 196 Customer Master (Excise Data) ................................................................................................... 197 Plant Master (Excise Data) ........................................................................................................... 198 Sales from Factories..................................................................................................................... 199 India 470 7
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Automatic Creation of Excise Invoices...................................................................................... 201 Exemption Forms ...................................................................................................................... 202 Export-Oriented Units................................................................................................................ 203 Exports ...................................................................................................................................... 204 Creation of Excise Invoices in Batches..................................................................................... 205 Printout of Excise Invoices ........................................................................................................ 206 Creating Pro Forma Excise Invoices......................................................................................... 207 Creating Excise Invoices........................................................................................................... 208 Excise Duty Utilization ........................................................................................................... 209 Excise Invoice Type ........................................................................................................... 210 Excise on Intercompany Billing Documents ...................................................................... 211 Canceling Excise Invoices ........................................................................................................ 212 Sales from Depots ........................................................................................................................ 213 Creating Excise Invoices for Stock Transfers ........................................................................... 214 Creating Excise Invoices for Direct Purchases ......................................................................... 215 Creating Additional Excise Entries at Depots ........................................................................... 216 Assigning Excise Invoices to a Delivery.................................................................................... 217 Verifying and Posting Excise Invoices Assigned to Delivery .................................................... 219 Other Outward Movements .......................................................................................................... 220 Creating Excise Invoices........................................................................................................... 221 Verifying and Posting Excise Invoices ...................................................................................... 222 Canceling Excise Invoices ........................................................................................................ 223 Creating Excise Invoices for Stock Transfers ........................................................................... 224 Making a Transfer Posting ........................................................................................................ 225 Form Tracking............................................................................................................................... 226 CENVAT Adjustment Postings ..................................................................................................... 227 Making Adjustment Postings for Scrap ..................................................................................... 228 Making Adjustment Postings for Materials Not Used in Production ......................................... 229 Making Adjustment Postings for Additional Excise Paid by Vendors ....................................... 230 Making Adjustment Postings for Money Transferred to PLA .................................................... 231 Canceling Excise Invoices ........................................................................................................ 232 Making Adjustment Postings for Other Transactions................................................................ 233 Assigning Excise Invoices to Line Items ................................................................................... 234 Specifying Which CENVAT Accounts to Adjust........................................................................ 236 Displaying CENVAT Account Balances .................................................................................... 237 Transaction Codes for India ............................................................................................................. 238
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India
Purpose
This country version [Ext.] is designed for use by businesses with operations in India. As well as the generic SAP System functions, it comprises functions designed specifically for India, and a country template to help you customize the system according to local requirements. This documentation explains how the country-specific functions work and what Customizing settings are made by the country template. It does not cover the generic functions, which are described in the rest of the SAP Library.
Features
Country-Specific Functions
Most of the country-specific functions for India relate to Financials and Logistics. The main areas are as follows: Excise duty and the central value-added tax system (CENVAT) Tax deducted at source (TDS) Sales tax
All of the menu paths given in this document are based on the India Localization [Page 12] role.
Country Template
To allow you to customize your Indian company codes more quickly, you can use the Indian country template [Ext.] in the Country Installation Program [Ext.].
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Customizing
Purpose
This is the procedure that you follow in order to customize the SAP System for use in conjunction with Country Version India (CIN).
Prerequisites
You have installed the SAP System, Release 4.6C, and CIN, Release 4.0A.
Process Flow
1. You work through the preparatory activities in the CIN Implementation Guide (IMG), by choosing Customizing India Localization Preparatory Activities. As part of these activities, you must run the Country Installation Program [Ext.] for India, which activates various organizational units and other objects for use in Indian company codes. 2. You set up your users (see Users and Authorizations [Ext.]). For more information about the roles that are supplied with CIN, see Roles [Page 11] In addition, CIN also offers an authorization profile with authorization for all CIN transactions, J_1I_PROF. 3. If you have not already done so, you run the period closing program for Materials Management (MM). 4. You work through the standard IMG. 5. You work through the rest of the CIN IMG.
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Roles
The following documents describe the roles delivered with Country Version India (CIN). For more information about roles in general, see Creating Activity Groups [Ext.] ("activity group" is the old term for "role").
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India Localization
Technical name: SAP_CIN
Tasks
This role covers all of the tasks associated with Country Version India (CIN), including Customizing, day-to-day operations, and reporting.
This is the role that all the menu paths given in this documentation are based on.
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Tasks
This role covers all the Customizing activities relating to Country Version India (CIN), in all applications. It also covers the maintenance of excise master data.
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Tasks
This role covers all administrative tasks in Country Version India (CIN) that relate to excise duty in the areas of procurement and subcontracting. It includes Customizing activities; all day-to-day operations; and reporting.
In your day-to-day operations, this role allows you to: Capture, change, display, post, and cancel incoming excise invoices Capture excise invoices at depots Complete subcontracting challans and perform quantity reconciliation Post excise invoice journal vouchers Track forms
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Tasks
This role covers most of the tasks in Country Version India (CIN) that relate to excise duty in the areas of procurement and subcontracting. It includes all day-to-day operations and reporting, but only one Customizing activity.
In your day-to-day operations, this role allows you to: Capture, change, display, post, and cancel incoming excise invoices Capture excise invoices at depots Execute all activities relating to subcontracting challans Post excise invoice journal vouchers Track forms
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Tasks
This role covers the tasks relating to capturing incoming excise invoices.
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Tasks
This role covers the administrative tasks in Country Version India (CIN) that relate to excise duty in the area of sales. It includes all Customizing activities; day-to-day operations; and reporting.
In your day-to-day operations, this role allows you to: Create and verify outgoing excise invoices for other movements Create excise invoices in batches Post excise journal vouchers Print excise invoices Track forms
In reporting, this role also allows you to: Remit excise duty using the fortnightly utilization program Print 57AE returns
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Tasks
This role covers the tasks in Country Version India (CIN) that relate to excise duty in the sales area. It includes the maintenance of master data; day-to-day operations; and reporting. It does not, however, include Customizing.
In your day-to-day operations, this role allows you to: Create and verify outgoing excise invoices for other movements Create excise invoices in batches Post excise journal vouchers Print excise invoices Track forms
In reporting, this role also allows you to: Remit excise duty using the fortnightly utilization program Print 57AE returns
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Tasks
This role covers the tasks relating to the creation of excise invoices.
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Subcontracting Clerk
Technical name: SAP_CIN_SUBCONTRACTING_CLERK
Tasks
The Subcontracting Clerk is authorized to create, change, and display subcontracting challans.
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TDS Manager
Technical name: SAP_CIN_TDS_MANAGER
Tasks
This role covers all the activities in Country Version India (CIN) that relate to tax deducted at source (TDS). It includes all Customizing activities, day-to-day operations, and reporting.
In day-to-day operations, you can: Carry out all the activities relating to the remittance of tax withholdings Make adjustment postings Print and cancel TDS certificates for vendors Post and clear withholding tax on clearing accounts (Extended Withholding Tax only) Print TDS certificates for customers
In reporting, the TDS Manager can: Prepare annual returns for TDS (Classic TDS and Extended Withholding Tax) Prepare MIS report (Extended Withholding Tax)
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TDS Supervisor
Technical name: SAP_CIN_TDS_SUPERVISOR
Tasks
This role covers the administrative activities in Country Version India (CIN) that relate to tax deducted at source (TDS). It includes all day-to-day operations and reporting, but not Customizing.
In reporting, you can: Prepare annual returns for TDS (Classic TDS and Extended Withholding Tax) Prepare MIS report (Extended Withholding Tax) Archive TDS documents
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TDS Clerk
Technical name: SAP_CIN_TDS_CLERK
Tasks
This role covers the day-to-day operations relating to tax deducted at source (TDS).
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Tasks
This role covers all the activities relating to the preparation of excise and sales tax registers.
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Excise Duty
Use
In India, excise duty is a tax on the manufacture of goods that is levied when goods leave the place of manufacture. Manufacturers can set off the duty paid on input materials against their output duty, a procedure known as central value-added tax (CENVAT).
Features
The system automatically calculates the excise duty on all transactions that are subject to it and records the duty to the appropriate G/L accounts. It allows for all types of excise duty, all of which need to be calculated and reported separately: Basic excise duty [Ext.] (BED) Special excise duty [Ext.] (SED) Additional excise duty [Ext.] (AED) Cess, a form of luxury tax that is levied over and above the other forms of excise duty
For the most part, you can offset the excise duty that you have paid on your purchases. However, one exception is cess: Cess on inputs cannot be claimed back.
Activities
Customizing
In order for the system to be able to calculate and report excise duty, you must make the Customizing settings in the CIN Implementation Guide (IMG) under Global Settings. In the CIN IMG under Accounting, you must have specified which G/L accounts you use for recording excise duty.
Master Data
You must make the master data settings described under Determination of Excise Duty [Page 28].
Day-to-Day Activities
Here is an outline of what features relating to excise duty the SAP System offers in Financial Accounting (FI). For more information about how excise duty is involved in the logistics processes, see Sales and Distribution (SD) [Page 195] and Materials Management (MM) [Page 111]: See
Reporting
Once levied, the excise duty has to be remitted to the central excise authorities. The law requires you to remit excise duty twice monthly: for the first half of any given month (115 inclusive) and from 16 to month-end. In each case, you are allowed five days to remit the excise duty. CIN offers a report to help you do just that (see Remittance of Excise Duty Fortnightly [Page 34]).
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There is a small number of transactions that have to be remitted on the same day (see Excise Invoices (Outgoing) for Other Movements [Page 220]). In addition, the system allows you to prepare printouts of the various excise registers [Page 175] for the tax authorities.
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Prerequisites
In order for the system to be able to determine which rate of excise duty to apply, you must have maintained all the data on the Excise Rate Maintenance screen, which you can access from the SAP Easy Access screen by choosing Indirect Taxes Master Data Excise Rate Maintenance. You maintain the following types of data: Plant master data [Page 198] You assign each of your plants an excise duty indicator. You can use the same indicator for all the plants with the same excise status from a legal point of view, such as all those that are in an exempt zone. See also the information about manufacturers that are only entitled to deduct a certain portion of the duty (see Partial CENVAT Credit [Page 32]). Vendor master data [Page 115] For each of your vendors with the same excise status from a legal perspective, you define an excise duty indicator. You must also specify the vendor type for example, whether the vendor is a manufacturer, a depot, or a first-stage dealer. You must also stipulate if the vendor qualifies as a small-scale industry [Page 30]. For each permutation of plant indicator and vendor indicator, you then create a final excise duty indicator. Customer master data [Page 197] Similarly, you assign the same excise duty indicator to each of your customers that share the same legal excise status. Again, for each permutation of plant indicator and customer indicator, you then create a final excise duty indicator. Material master data [Page 113] Each material is assigned a chapter ID. Excise tax rate For every chapter ID and final excise duty indicator, you maintain the rate of excise duty. If your business only qualifies for partial CENVAT credit [Page 32], you must customize your system accordingly.
Activities
Let us consider an example to illustrate how the system determines which rate of excise duty to apply to a material. Assume you are posting a sale of ball bearings to a customer. The system automatically determines the rate of excise duty as follows: 1. Looks up the customer master data to see what status you have assigned the customer. Let's assume you've assigned the customer status 3. 2. Looks up the plant master data to see what status you have assigned the plant. Similarly, your plant has status 2. 3. The system looks up the table under Excise Indicator for Plant and Customer to see what the final excise duty indictor is for customer status 3 and plant status 2: It is 7. 4. The system determines the chapter ID of the ball bearing for the plant. India 470 28
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Lets assume the chapter ID at plant for the ball bearings is 1000.01. 5. Finally, the system looks up the table under Excise Tax Rate to see what rate of duty applies to chapter ID 1000.01 under status 7.
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Prerequisites
In order for the system to be able to calculate the correct rate of excise duty, you must have: 1. Defined the SSI statuses. You define a separate SSI status for each of the various "slabs" (sales volume) (see Vendor Master (Excise Data) [Page 115]. 2. In the vendor master: Assigned the vendor the SSI status that you have just defined. If the vendor participates in the CENVAT scheme (see below), entered X (Vendor participating in CENVAT scheme).
Features
As far as SSIs are concerned, there are two schemes. Under the first, an SSI can opt out of the CENVAT scheme. In this case, they apply basic excise duty at certain flat rates on all transactions. These rates vary according to their total annual sales.
An SSI with sales of less than INR 100,000 would not apply any excise duty; those earning up to INR 400,000 would levy basic excise duty on all materials at 2%, and so on. Under the second scheme, whereby an SSI participates in the CENVAT scheme, the SSI pays excise duty at a percentage of the normal basic excise duty for the material in question. Again, this percentage depends on the SSI's total annual sales. Turnover (INR) 0100,000 100,000400,000 India 470 30 Excise (%) 15 15 SSI rate (% of excise) 60 80 Effective SSI excise (%) 9 12
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Prerequisites
If this applies to your operations, you: Specify this in the CIN Implementation Guide (IMG), by choosing Global Settings Excise Registration IDs. Configure separate tax codes that split the excise and post some as tax and add the rest to the material price
Features
The portion of the excise duty that is added to the material value is displayed in the excise invoice, along with the CENVAT credit. This amount is added to the inventory value when you post the goods receipt.
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Capital Goods
Use
Businesses are allowed to set off excise duty on purchases of capital goods against excise duty on outputs. However, unlike with raw materials, you can only set off half of the duty in the first year, and the rest in any year after that.
Prerequisites
In the material master [Page 113], you have classified the capital goods as such. Because duty on capital goods is handled using excise transaction type CAPE, you must also have specified that you want this transaction to credit the excise duty to the CENVAT on hold account. You make this setting in the CIN Implementation Guide (IMG), by choosing Accounting Maintain Transaction Accounts. You must then have specified which G/L account is the CENVAT on hold account, again in the CIN IMG, by choosing Accounting Assign G/L Accounts to Transaction Types and Excise Groups.
Features
When you post an excise invoice that contains capital goods, the system posts half of the excise duty to your CENVAT account and posts the rest to a G/L account for CENVAT on hold. In following years, you can use a report to identify the capital goods with excise duty on hold and transfer the duty to the CENVAT account (see Transfer of CENVAT Credit on Capital Goods [Page 174]).
Activities
When working with excise invoices that include capital goods, note the following: Capturing vendor excise invoices [Page 154] When you create an excise invoice with capital goods, you have to set the material type to A (assets), C (consumables), or T (tools). Posting excise invoices [Page 162] When you come to post the excise invoice, the system posts only half of the excise duty to the CENVAT account. The system does not round the amount off.
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Prerequisites
You must have: Customized the system so that when you create an excise invoice for a sale, the system automatically debits the excise to a CENVAT clearing account Defined which CENVAT accounts are to be debited by default, in the CIN Implementation Guide (IMG), by choosing Sales and Distribution Utilization Determination. Defined the minimum balances of your CENVAT accounts, in the CIN IMG, by choosing Accounting Maintain Minimum Balances for Excise Accounts
Features
To access the report, from the SAP Easy Access screen, choose Indirect Taxes Sales/Outbound Movements Fortnightly Payment.
Selection
On the selection screen, enter data as required: Organizational data (in the General data group box) Posting date for the CENVAT payment, if it is different from the run date The period to be covered by the report (for example, 115 January)
If, for any reason, you want to select an excise invoice individually, you can do so. Any entry in the Period field will be disregarded. India 470 34
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To display a list of all the excise invoices whose excise duty you have not yet remitted, choose Display pend. invoices. To display a list of only the excise invoices for a given period, enter the period in the Period fields, select Select pending inv. for period, and choose Display pend. invoices. You can also print the list of pending invoices. To display the last date when tax was remitted, choose Display last util. date (Display last utilization date).
Output
For each sort of excise duty, the system shows you: How much you have to remit (Amounts payable group box) How much credit you have at your disposal on the appropriate CENVAT account (Available balances) This figure is equal to the credits on the CENVAT account less the minimum balance. How much credit you have on the CENVAT accounts (G/L account balances)
You now have to specify which accounts can be used to utilize the duty amount. In the Balance Utilization group box, the system proposes how much money should be taken from which accounts. to refresh the display. You can overwrite these fields if you want, and choose For a list of excise invoices that are considered for the CENVAT payment, choose Display excise invoices. You can print the list and use it as an annexure. When you have finished, save your entries. The system then: Creates an accounting document that: Credits the CENVAT clearing account to remove the excise duty owed Debits the accounts from which the excise duty is to be paid
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If you are installing the SAP System for the first time, we recommend that you use the CIN solution based Extended Withholding Tax, as the Classic TDS solution may be discontinued in the future. Before you decide one way or the other, however, you must give careful consideration as to whether Extended Withholding Tax covers your requirements. If you start working with this solution and it transpires that it does not cover your needs, SAP does not offer a strategy for migrating to Classic TDS.
Features
CIN allows you to: Withhold tax at the time of invoicing, but also, in the case of goods receipts and down payments, prior to invoicing Withhold tax on interest payments to customers Set off any taxes that you have withheld prior to invoicing (for example, on down payments) when you create invoices Remit taxes using challans Generate withholding tax certificates for your vendors and customers Prepare annual returns (Classic TDS and Extended Withholding Tax)
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This documentation describes only the aspects of the Extended Withholding Tax solution that are particular to India. For the generic documentation, see Extended Withholding Tax [Ext.].
Prerequisites
In order to work with Extended Withholding Tax, you must make the appropriate settings: In the standard Implementation Guide (IMG), by choosing Financial Accounting Financial Accounting Global Settings Withholding Tax Extended Withholding Tax In the CIN IMG, by choosing Extended Withholding Tax
Features
Day-to-Day Activities
CIN complements the Extended Withholding Tax solution with special functions for: Automatically calculating surcharges [Page 42] and tax due dates [Page 43] when you post vendor invoices Clearing invoices against down payments [Page 44] so that any tax withheld on the down payment is set off against the tax required to be withheld on the invoice Clearing the tax withheld on invoices against the tax withheld on transactions in clearing accounts Recording withholding tax certificates [Page 56] that your customers have submitted as proof of tax that they have withheld on payments to you Correcting errors that you might make while posting a vendor invoice or down payment or credit memo by making a journal voucher [Page 49] (JV) entry
Periodic Processing
As far as periodic processing is concerned, CIN offers a number of reports to cope with such local features as:
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Withholding tax on interest payments [Page 51] made to customers for deposits that they have made Usage of remittance challans when you remit withholding tax (both for when you deposit [Page 59] the tax at a bank and for confirmations of receipt [Page 63] of such deposits, as sent to you by your bank) Printout of withholding tax certificates [Page 52] with multiple line items for your vendors Printout of withholding tax certificates for interest payments for your customers Calculation of taxes on clearing accounts [Page 46], that is, on business transactions that your vendors have performed but have not yet submitted an invoice for Identifying customers that have not yet sent you a withholding tax certificate for tax that they have withheld from you
CIN also offers a Withholding Tax Information System [Page 65] for reporting purposes. Finally, one of the most important features of CIN is that it allows you to define a withholding tax entity at a level below the company code, which in other countries is the legal entity for reporting withholding tax. Under the Companies Act, however, a single legal entity may comprise several tax withholding entities, each of which is identified by a separate tax deduction account number (TAN). This of course has implications for the capture and reporting of withholding tax data. This reporting entity is represented in the SAP System using the business place [Page 39] object.
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Business Place
Definition
In India, the business place represents a tax withholding entity as identified by a tax deduction account number (TAN).
Use
In India, the business place is the level at which income taxes are collected and reported. In all SAP System transactions that involve income taxes, therefore, you must specify a business place. This ensures that your business reports the income tax to the right tax office. You can define business places in the Country Version India (CIN) Implementation Guide (IMG), by choosing Tax Deducted at Source Extended Withholding Tax Maintain Business Places. In this activity, you also maintain the tax deduction account number (TAN) assigned by the local tax office to your businesss operations in the area. This number has to be quoted in all correspondence, certificates, and returns relating to income tax whether with vendors or the tax office.
Integration
When you post any vendor document with withholding tax items (for example, an invoice or a credit memo) you must enter the business place in order to make sure that the transaction is assigned to the correct withholding tax entity.
If you fail to enter a business place in a line item that is relevant to withholding tax, CIN will not process the transaction further. You must therefore create the appropriate validations for the business place field when you implement CIN. Whenever you post such a document, you can enter the business place in the vendor line: It will be copied to the withholding tax items automatically.
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Result
The system posts the invoice and creates an accounting document. Assuming withholding tax is applicable, the accounting document contains either one or more line items for withholding tax (see Calculation of Basic Withholding Tax [Page 41] and Calculation of Surcharges [Page 42]. The withholding tax line items also show the tax due date (see Determination of Tax Due Date [Page 43]).
If you post the wrong amount of tax or you have posted the tax using the wrong official withholding tax key, you can post a journal voucher [Page 49] to reverse the posting.
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Prerequisites
In order for this function to work, you must have: Maintained the standard settings in Customizing for Financial Accounting (FI), by choosing Financial Accounting Global Settings Withholding Tax Extended Withholding Tax Calculation
When you configure your tax types, define an extra tax type for one-time vendors in which accumulation is not selected. Maintained the appropriate information in the vendor master records
Features
There are several factors that influence whether or not basic withholding tax has to be levied and if so, at what rate: Vendor status Some vendors are entitles to exemption from income tax, or to a lower rate of tax. In such cases, vendors are required to produce a certificate from the authorities that specifies the rate of withholding tax that they are subject to. Businesses claiming relief under double tax treaties are also entitled to deduction of income tax at reduced rates. Vendors legal status Whether the vendor is a corporation, firm, Hindu united family, or a sole proprietorship, and, in each case, whether it is resident in India or abroad. Type of services provided Different types of services for example, salaries, transportation, technical consulting, and rentals are liable to different rates of tax. These types of services are covered in separate sections of Indias Income Tax Act. Whether the vendor is domiciled in India or abroad for income tax purposes
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Calculation of Surcharges
Use
When you post a vendor invoice, the system automatically calculates any surcharge that may be required. The surcharge is an additional tax over and above basic withholding tax. The tax authorities require you to show surcharges separately from the basic tax. Surcharges are remitted at the same time as the tax that they apply to. Surcharges are presently levied on resident vendors at 10% of the tax in question.
Prerequisites
In order for this function to work, you must maintain the settings in the CIN Implementation Guide (IMG), by choosing Tax Deducted at Source Extended Withholding Tax Calculation of Surcharges.
Features
Some tax offices require you to show surcharges separately from the basic withholding tax; others prefer you to combine the two. When you post a vendor invoice, the system either creates one line item or two, depending on your Customizing settings.
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Integration
The tax due date is used when you create a remittance challan [Page 59] in order to remit the withholding tax.
Prerequisites
In order for this function to work, you must have made the Customizing settings in the CIN Implementation Guide (IMG), by choosing Tax Deducted at Source Extended Withholding Tax Determination of Tax Due Dates.
Features
There are several factors that influence the tax due date, all of which you can customize: Which section of the Income Tax Act the tax is from (represented in the SAP System by the official withholding tax code) The vendors status (in the system, the recipient type): taxes withheld from government bodies have to be remitted on the same day In the event of the tax being due on a public holiday, whether the tax office requires you to remit the tax a day earlier or a day later
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A vendor provides you with some services, for which it promises to send you an invoice in a few days' time. However, you make a down payment on the services for a total of INR 10,000, presenting the vendor with a check for INR 9,000 and withholding the remaining INR 1,000 as tax. A week later, the vendor sends you the invoice, for a total of INR 20,000 on which you have to withhold a total of INR 2,000. You post the invoice as normal and then clear it against the down payment. The system takes into account the INR 1,000 of tax that you have already withheld, and so makes the appropriate clearing posting to balance the withholding tax account and the vendor account.
Prerequisites
Tax Types and Tax Codes
In order for the tax to be cleared correctly, you must post the down payments using: A tax type that is marked as Central inv. prop. (Central invoice proportionate) A tax code that uses the posting indicator 1 (Standard posting: bank/vendor/customer line item reduced) If you either of the other two methods, the adjustment will be made against the offsetting account instead of the vendor account. You can make these settings in Customizing for Financial Accounting (FI), by choosing Financial Accounting Global Settings Withholding Tax Extended Withholding Tax Calculation Withholding Tax Type and Withholding Tax Codes.
Posting
You can only clear the tax if:
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The tax withheld from the invoice and the down payment is from the same section You have not remitted the tax from the down payment or invoice to the tax office You have entered the same business place (tax office) in the invoice and the down payment
Activities
To access the function, from the SAP Easy Access screen, choose Accounting Financial Accounting Accounts Payable Document Entry Down Payment Clearing.
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Run this report at period-end, after you have posted all the invoices.
Prerequisites
In the CIN Implementation Guide (IMG), you have made the settings under Tax Deducted at Source Extended Withholding Tax Withholding Tax on Clearing Accounts and Adjustment of Tax Items.
Features
This report is only intended to be run online and is not designed to run in the background. Furthermore, it can only be run by one user in any company code at a time. To access the report, from the SAP Easy Access screen, choose Tax Deduction at Source Extended Withholding Tax Provision Post.
Selection
On the selection screen, you enter the following information: Organizational data, such as company code and financial year The G/L accounts that you want to calculate withholding tax on If you leave this field blank, the system will adjust all of the accounts that you have entered in Customizing. Other information relating to the items that you want to adjust (for example, vendors or purchase orders) Information relating to the posting document that the system will make the tax postings with
Output
When you run the report, the system displays a list that shows you per purchase order how much is on a clearing account. For each purchase order, it shows:
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Information The total amount of all goods receipts that have yet to be invoiced, irrespective of whether you have already calculated tax on them The amount from goods receipts that you have already calculated tax on The amount on which tax still has to be calculated
You now have to specify how much tax has to be withheld, as follows: 2. For each purchase order: a. Enter the tax type and tax code of the tax that has to be applied Use invoice tax types only. b. Enter the business place c. Enter the business area, if required
d. If you have made a down payment on the purchase order, reduce the tax base amount by this amount 3. When you have entered all the data, save it. The system posts an accounting document that: Debits the withholding tax on provisions accounts (as defined in Customizing) Credits the withholding tax payable account
Activities
When, after you have adjusted a purchase order using this report, the vendor sends you an invoice for it, you have to clear the tax that you have already calculated. For these purposes, use the Clearing of Withholding Tax on Clearing Accounts [Page 48] report.
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This report can only be run by one user in any one company code at a time.
Integration
This report effectively reverses the postings made using the Calculation of Withholding Tax on Clearing Accounts [Page 46] report.
Features
To access the report, from the SAP Easy Access screen, choose Tax Deduction at Source Extended Withholding Tax Provision Utilize.
Selection
On the selection screen, enter: Organizational data, such as the company code The posting date of the invoices The posting period
Output
The system reverses the tax postings by creating an accounting document that: Debits the withholding tax payables account Credits the withholding tax on provisions account
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Prerequisites
In order for this function to work, you must have maintained the Customizing settings in the CIN Implementation Guide (IMG), by choosing Tax Deducted at Source Extended Withholding Tax Withholding Tax on Clearing Accounts and Adjustment of Tax Items.
Procedure
1. From the SAP Easy Access screen, choose Tax Deduction at Source Extended Withholding Tax Adjust Post Vendor JV. 2. In the Document number field, enter the invoice number. 3. Enter other data as required and choose Check.
4. Depending on what you want to change, choose Amount correction or Tax code correction. 5. Change the tax amount to the correct amount, or change the tax code. To check what adjustment posting will be made, select the line item that you have changed and choose Simulate. 6. Save the posting.
Result
The system posts an accounting document as follows: Type of change Tax refund (tax already remitted) Tax refund (tax not yet remitted) Tax increase Debit Loss account Tax payable account Vendor account Credit Vendor account Vendor account Tax payable
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If you have already remitted the tax to the government and you change the tax code so that it uses a different official withholding tax key, the system makes a second posting to correct the tax under the right tax key. This posting debits the loss account and credits the tax expense account.
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Prerequisites
You have made the Customizing settings for interest calculation in the standard Implementation Guide (IMG), by choosing Financial Accounting Accounts Receivable and Accounts Payable Business Transactions Interest Calculation.
Features
Output
There are two types of output. The system either creates a batch input session, which you can process, or it displays the details of the interest to be posted, which you can post manually. In both cases, you must ensure that each customer line item contains a business place. The system creates the accounting documents with the following line items: Dr. Interest expenses Cr. Customer account Cr. Withholding tax payable
It copies the business place from the customer line item to the tax item, and calculates the due date according to the settings for the business place.
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They also allow you to use different SAPscript forms for every tax office and section, if required.
Integration
Separate programs are available for reprinting [Page 54] and canceling [Page 55] vendor certificates.
Prerequisites
In the CIN Implementation Guide (IMG), you have maintained: The certificate information, by choosing Tax Deducted at Source Extended Withholding Tax Withholding Tax Certificates The information about the tax offices, which will be printed on the certificates, by choosing Tax Deducted at Source Extended Withholding Tax Define Business Places.
In the standard IMG, you must have marked the withholding tax types as No certificate numbering.
You can ignore the standard IMG activities for withholding tax certificates. You have maintained your own personal account number (PAN) and those of your vendors and customers. You have posted all the withholding tax line items with a business place, and you have remitted the tax in question and posted the bank challans [Page 63]. Any other tax items will not be included in the certificates.
Features
To access the programs, from the SAP Easy Access screen, choose Tax Deduction at Source Extended Withholding Tax Vendor Certificate or Customer Certificate Print.
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Selection
On the selection screen, enter the following information: Organizational information, for example, your company code The tax office (business place) and section (official withholding tax key) that you want to create forms for Details of the bank challans that you want to cover Information that is to appear on the certificates
Output
The system prints the certificates that you have specified, as follows: A separate certificate is printed for each vendor and customer. If you have had dealings with the same vendor or customer in more than one tax jurisdiction (tax office), the system prints a separate certificate for each tax office. The system deducts credit memos and down payments against the invoices that they belong to, if such information is available. Otherwise, they are printed as negative amounts. For one-time vendors or customers, only one business transaction is printed. The address details are taken from the appropriate document for the one-time vendor or customer.
In addition, the system displays two summaries of all the certificates printed, grouped by certificate, challan, and tax office.
The certificate numbers are only issued if you print the certificates, but not in the print preview.
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Integration
The certificates are originally created using the Printout of Vendor Withholding Tax Certificates [Page 52] report.
Features
To access the report, from the SAP Easy Access screen, choose Tax Deduction at Source Extended Withholding Tax Vendor Certificate Reprint. You cannot reprint withholding tax certificates for customers.
Selection
On the selection screen, enter the following data: Organizational data (company code and fiscal year) The number of the original certificate Withholding tax section
Output
The report prints the certificate.
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Integration
The certificates are originally created using the Printout of Vendor Withholding Tax Certificates [Page 52] report.
Features
To access the report, from the SAP Easy Access screen, choose Tax Deduction at Source Extended Withholding Tax Vendor Certificate Cancel.
Selection
On the selection screen, enter the following data: Organizational data (company code and fiscal year) The number of the original certificate Withholding tax section
Output
The report cancels the certificate.
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Prerequisites
You must have maintained the settings in the CIN Implementation Guide (IMG), by choosing Tax Deducted at Source Extended Withholding Tax Posting of Withholding Tax Certificates from Customers.
Features
To access the report, from the SAP Easy Access screen, choose Tax Deduction at Source Extended Withholding Tax Customer Tax Clear.
Selection
On the selection screen, you enter the following information: Your company details In the Section field, enter the official withholding tax key that you use for the section of the Income Tax Law in question. The numbers or posting dates of the documents that you want to clear The certificate date serves as the posting date and the document date. The information from the certificate
When you execute the report, the system takes you to the standard clearing report [Ext.]. You then select which withholding tax line items are to be cleared [Page 57].
Output
The system creates an accounting document to transfer the withholding tax from the G/L account for the withholding tax deducted by your customers to the customer tax creditable account.
Activities
If you need to reverse the clearing document, you can do so using the standard reversal program.
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Prerequisites
Before you remit your withholding tax, you must have calculated any withholding tax on any clearing accounts [Page 46] affected.
Process Flow
1. When the time comes to remit a given sort of tax, you present your bank with a check for the appropriate amount, accompanied by a separate remittance challan (pay-in slip) for each tax. You create these challans, and make the appropriate accounting postings, using the Creation of Remittance Challans [Page 59] program.
If you make an error while posting the remittance challan, you can reverse the posting [Page 62] and start again. 2. After a few days, the bank sends you written confirmation that it has received your check. This confirmation letter is known as a bank challan and serves as proof that you have remitted the tax. 3. You post the bank challan [Page 63] in the SAP System, which stores the challan number in every tax item remitted. This information may be required in order to substantiate your accounts.
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Prerequisites
You have made the Customizing settings in the CIN Implementation Guide (IMG) under Tax Deducted at Source Extended Withholding Tax Creation of Remittance Challans. Because the programs select the open tax items by document number, you must also have set the document number field (BELNR) as one of the first five selection criteria for processing open items. You do so in the standard IMG, in Customizing for Financial Accounting (FI), by choosing General Ledger Accounting Business Transactions Open Item Clearing Check Settings for Processing Open Items Choose Selection Fields.
If you have posted withholding tax items using tax codes other than posting indicator 1 (Standard posting: bank/vendor/customer line item reduced), the programs only read the first tax line. You can make these settings in Customizing for Financial Accounting (FI), by choosing Financial Accounting Global Settings Withholding Tax Extended Withholding Tax Calculation Withholding Tax Codes. Before you remit your withholding tax, you must also have: Calculated any withholding tax on any clearing accounts [Page 46] affected Cleared this tax [Page 48] for any invoices that the vendor has since submitted
Features
To access the programs, from the SAP Easy Access screen, choose Tax Deduction at Source Extended Withholding Tax Vendor Challan or Customer Challan Post.
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The programs does not cover partial payments of tax items or residual payments, nor can you clear withholding taxes from different sections of the Income Tax Law (official withholding tax keys). However, you can make clearing postings between business places.
Selection
See Selecting Tax Items for Remittance [Page 61].
Output
The system: Clears the withholding tax items from the G/L account for withholding tax payable to the bank account Generates separate challan numbers for each permutation of section and tax office (official withholding tax key and business place) Records the challan number used in the line items The number is recorded only for the systems future reference. You cannot display it directly from any of the transactions. Displays a list with the details of the challan numbers generated and the tax remitted Basic withholding tax and surcharges are listed separately.
Activities
If you need to reverse the posting, you can do so using the Reversal of Remittance Challans [Page 62] report. Once you have presented a check to your bank for the tax, the bank sends you another challan to confirm receipt of the check. You record this challan number using the Receipt of Bank Challans [Page 63] report.
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2. Choose
The system calls the standard outgoing payment program, which presents you with a selection of tax line items for clearing.
To make it easier for you to select the open items, we recommend that you create a line layout that includes the following fields: Value date (tax due date) Business place (tax office) Reference key 3 (tax code and recipient type information) Text (information on down payment clearing tax transfer)
3. Activate the items that you want to remit and make a note of the total in the Assigned field. 4. Choose .
The system displays an overview of the line items created so far, including any bank charges that you have entered, and an offsetting posting to deduct your bank account. 5. Double-click the credit entry for your bank account. 6. Change the amount so that it matches the total line items (from step 3) plus the bank charges. 7. Choose Document Simulate. The system goes back to the line item overview. 8. To update the overview, choose Document Simulate. 9. Save the document. India 470 61
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Features
To access the report, from the SAP Easy Access screen, choose Tax Deduction at Source Extended Withholding Tax Vendor Challan or Customer Challan Reverse.
Selection
1. Specify which document you want to reverse. This is the clearing document created when you posted the remittance challan. 2. Choose .
The system prompts you to specify what sort of reversal you want to make. 3. Choose Resetting and reverse. 4. Enter a reversal reason and choose .
Output
The system displays two dialog boxes, one with the number of the document posted. After you have closed the dialog box, you go back one screen to display a list of the documents that you have reversed.
Activities
Once you have reversed the challans, you can create a new one in the usual way.
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Prerequisites
You must not have issued any withholding tax certificates for any of the tax items. Furthermore, you must not have reversed the clearing document that you created when you remitted the challans.
Features
To access the report, from the SAP Easy Access screen, choose Tax Deduction at Source Extended Withholding Tax Vendor Challan or Customer Challan Update Bank Challan Number.
Selection
On the selection screen, you specify: Organizational data, such as your company code Challan clearing number The numbers of the remittance challans generated when you remitted the withholding tax The bank challan details
Output
The system: Enters the bank challan data in the remitted tax items This information is then included in the vendor withholding tax certificates. Displays a list of the updated items
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Annual Returns
Use
You use this report to prepare annual tax returns for the following income tax sections: 194 C (payments to contractors) 194 D (insurance commissions) 194 I (income from rent) 194 J (income from professional or technical services).
The report prepares the output in the prescribed format, depending upon the income tax section and business place. Use this report if you use Extended Withholding Tax. If you use Extended Withholding Tax, but have migrated from Classic TDS, you can still use it to report on transactions that you posted under that solution.
Features
To access the report, from the SAP Easy Access screen, choose Tax Deduction at Source Extended Withholding Tax Annual Returns Annual Return.
Selection
On the selection screen, enter data in the following group boxes: Selection Criteria Extended Withholding Tax Fill out these fields if you use Extended Withholding Tax. Withholding Tax (Classic) If you migrated from Classic TDS to Extended Withholding Tax during the course of the fiscal year, fill out these fields as well as those under Extended Withholding Tax. This way, the report covers documents posted with Classic TDS. Tax Deduction Account Number Enter the TAN no. of the company that the return is for. Address Details, Signing Details This information will be printed on the return.
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Features
To access the report, from the SAP Easy Access screen, choose Tax Deduction at Source Extended Withholding Tax Information System Withholding Tax.
Selection
On the selection screen, enter the selection criteria as required and specify which report you want: Challan Update Status Displays a list of all documents involving withholding tax. For each document, it shows the tax amounts and whether or not the tax has been remitted. Bank Challan Status Displays the bank challan update status (whether carried out or not) of all transactions for which challan updates have been carried out. Certificate Status Displays the transaction details for which bank challans have been updated. It shows whether or not a certificate has been issued for the transaction. Consolidated Report Lists all documents involving withholding tax.
Activities
Each report contains functions for processing the documents in the list, as follows: In the Challan Update Status report, you can create a remittance challan for various documents: Select the documents that you want to remit the tax on and choose Challan Update. The system takes you to the Creation of Remittance Challans [Page 59] program, which you then execute. However, you can only process documents for one withholding tax section at a time. In the Bank Challan Status report, you can post the receipt of a bank challan: Select the documents (in this case identified by the internal challan numbers) that you have been sent a bank challan for and choose Bank Challan Update. The system takes you to the Receipt of Bank Challans [Page 63] program, which you then execute. However, you can only a single internal challan at a time. In the Certificate Status report, you can print withholding tax certificates: Select the documents that you want to print a certificate for and choose Certificate Printing. The system takes you to the Creation of Withholding Tax Certificates [Page 52] program. However, you can only process documents for one withholding tax section at a time.
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Features
The withholding tax for an invoice or a down payment is calculated at header level. That is, only one withholding tax code can be used for a down payment or invoice. This implies that an invoice cannot contain items with different withholding tax rates. It can, however, contain one or more items with the same withholding tax rate and one or more items with no withholding tax. This can be handled by specifying the base amount on which withholding tax is to be calculated. On account of calculation at header level, companies have to instruct their suppliers not to include items with different withholding tax rates in a single invoice, but issue separate invoices for different tax rates. The SAP System also allows you to print TDS certificates for vendors [Page 73], and to reprint [Page 75] or cancel [Page 76] them if necessary. In addition, you can also prepare annual returns [Page 77] for different sections of TDS.
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Procedure
1. From the SAP Easy Access screen, choose Tax Deducted at Source Classic Post. 2. Enter the following data: Run program in test mode We recommend that you first run the program in test mode, then once you are satisfied with the results, in update mode. TDS date This is the date that the system uses for the posting the TDS document (update mode only). 3. Choose .
4. Position the cursor on the invoice that you want to clear the down payment against and choose . 5. Select the down payment that you want to clear. 6. Save the down payment. 7. To refresh the invoice, choose .
The system clears the invoice amount and recalculates the withholding tax base amount and the withholding tax amount, based on the amount of the down payment against which the invoice was cleared.
You can also clear invoices against down payment by first taking a list of all the invoices listed above by choosing . You can then clear them by choosing Financial Accounting Accounts Payable Document Entry Down Payment Clearing, and then clear each invoice one by one. By clicking on the document numbers, you can display the document of the TDS posting.
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You will have to make a manual FI posting to transfer the amounts from the respective withholding tax accounts (as defined in the withholding tax line items) to the TDS government payable vendor account. To make the payment to the TDS government payable vendor account, from the SAP Easy Access screen, choose Accounting Financial Accounting Accounts Payable Document Entry Outgoing Payment Post.
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Procedure
1. You post a credit memo, entering with the invoice number as the reference number. 2. You post the TDS in test mode. The system displays a message, telling you to run the program in update mode. 3. You post the TDS in update mode. The system makes the appropriate posting and displays the number of the credit memo along with the TDS posting document.
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Prerequisites
You have posted the invoice and the TDS document has been created.
Procedure
1. Clear the down payment against the invoice using the standard clearing transaction. 2. The next time you run the TDS posting program in update mode, the system makes a posting to correct the TDS, by debiting the G/L account associated with the entered tax code. It also displays the numbers of the down payment clearing document and the TDS document.
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Procedure
When you reverse a down payment in the standard, the system automatically reverses the TDS posting. When you reverse an invoice, the system reverses the TDS posting the next time you run the TDS report in update mode.
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Update of Challans
Use
When you have remitted the deducted TDS to the government, you are sent a challan confirming that payment has been received. The system allows you to record the number of the challan in the invoices from which the TDS had been deducted and paid. You can also use this function to change the challan number or date later on, if necessary.
Features
To access this report, from the SAP Easy Access screen, choose Tax Deducted at Source Challan Update.
Selection
The system displays the transactions on which you have withheld TDS. You select the transactions for which you have remitted the TDS, enter the challan details. The system then records the challan number in each of the transactions. If you need to change a challan number or date, enter the challan number and date that is to be changed. The actual TDS amount and the surcharge on this TDS amount are shown separately. To handle cases where the company needs to have many TAN numbers, you can enter the TAN number when you update the challan number. This number will be used subsequently for the certificates.
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Printing Certificates
Use
You use this program to print TDS certificates for your vendors (individually or in batches). It covers the TDS in all the invoices and down payments that you have posted over a specified period. Generally speaking, certificates are printed on the seventh of each month.
There is a separate print program for one-time vendors, which you can access from the SAP Easy Access screen, by choosing Tax Deduction at Source Classic Certificate Print One-Time Vendors.
Prerequisites
You have already remitted the TDS to the government and recorded the challan number in the transactions concerned (see Update of Challans [Page 72]). Only transactions with a challan number can be included in certificates. The certificate printing program uses layout set J_1ITDSCERT. If there are some changes in the certificate format this layout set can be changed accordingly. If the certificates are to be divided by business area, with a unique number range per business area, you must have maintained the sections as a combination of section and business area, so for business area 0001 and section 194C, you could maintain the section as 194C0001, for example.
Procedure
1. From the SAP Easy Access screen, choose Tax Deduction at Source Classic Certificate Print Regular Vendors. 2. Enter data as required, including: The dates of the transactions that are to be covered in the certificate Withholding tax section
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If you enter the business area in combination with the section, it must also be used in all other transactions involving this certificate, including annual returns. 3. Choose .
If you select the preview option, the system displays a certificate without any certificate number. The number will be assigned only when the certificate is actually printed. A summary of all the certificates is printed at the end, summarized by certificate and challan number.
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Reprinting Certificates
1. From the SAP Easy Access screen, choose Tax Deduction at Source Classic Certificate Reprint. 2. Enter data as required, including the numbers of the certificates that you want to reprint. 3. Choose .
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Canceling Certificates
1. From the SAP Easy Access screen, choose Tax Deduction at Source Classic Certificate Cancel. 2. Enter data as required, including the number of the certificate that you want to cancel. 3. Choose .
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Annual Returns
Use
You are required to submit annual returns, statements of the tax that you have withheld, to the tax authorities. SAP System includes a number of sample programs that illustrate how you can prepare annual returns. There are different programs for different sections of the Income Tax Law: 194C 194D 194I 194J
Activities
To access the reports, from the SAP Easy Access screen, choose Tax Deduction at Source Classic Annual Return
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Prerequisites
Before you can archive this data, you must have archived the related data form Financial Accounting (FI) and Material Management (MM).
Features
The TDS documents are archived using archiving object J_1ITDS, which is supplied with Country Version India (CIN). It is used for archiving the data in tables J_1ITDS and J_1ICERTIF. Once you have archived the TDS documents [Page 79], you must delete the originals [Page 81] from the database. Once you have deleted the originals, you can reload [Page 82] them from the archive file. Finally, you can also analyze them.
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3. Enter data as follows: Variant Enter the report variant that you want to use. You can create a variant [Page 80] if you need to. User name Enter the name of user who will archive the data. 4. To specify when to start the report, choose 5. To enter the print parameters, choose 6. Choose . Start date.
Spool params.
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7. Specify which certificates you want to archive and enter other data as required: Create Specifies that the program will run in update mode. Delete in test mode Select this for test runs. Package Enter the optimum package size. Comments Enter any comments for your own reference. 5. Choose Attributes.
6. Enter data as required. 7. Save the variant. 8. Go back to the Archive Management: Create Archive Files screen.
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10. In the User name field, enter the name of user who will delete the documents. 11. Select Test run if you do not want to run the report in update mode. This will report any inconsistencies between the table data and the archive file that can be fixed. 12. To specify what archive file you want to delete the documents for, choose 13. To specify when to start the report, choose 14. To enter the print parameters, choose 15. Choose . Start date. Archive selection.
Spool params.
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18. Enter data as follows: Variant Enter the report variant that you want to use. You can create a variant if you need to. User name Enter the name of user who will reload the data. 4. To specify what archive file you want to reload the documents from, choose 5. To specify when to start the report, choose 6. To enter the print parameters, choose 7. Choose . Start date. Archive selection.
Spool params.
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Archive Overview
Use
You use this report to find out where you have archived a tax deducted at source (TDS) document.
Features
Selection
On the selection screen, you specify which TDS documents you want to view. You can make your selection by vendor, business area, and TDS certificate number.
Activities
To access the report, from the SAP Easy Access screen, choose Tax Deducted at Source Classic Utilities View Archived Documents.
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Ensure that no one can post any documents in the company codes during the withholding tax changeover. We recommend that you block your system for all end users and carry out the conversion runs at the weekend. You must also carry out the migration in a test system before you start work on your production system.
Prerequisites
You have upgraded the SAP System from Release 4.6B to 4.6C.
Process Flow
Preparations
1. You implement Logistics Invoice Verification [Page 86]. 2. You archive all of the cleared items [Page 87]. 3. You make the Customizing settings for Extended Withholding Tax [Page 89]. 4. You set up the authorizations for the Migration Program [Page 94]. 5. Just before you start the migration, you block the users from working in the system [Page 95].
Migrating the Existing Transaction Data and Activating Extended Withholding Tax
1. Execute the Health Check Program [Page 96] 2. You map the Classic TDS tax codes to the Extended Withholding Tax types and codes [Page 98]. 3. You maintain your vendor master records [Page 99]. 4. You activate Extended Withholding Tax [Page 100]. India 470 84
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Cleaning Up
You clean up [Page 105] the system.
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Procedure
Make the Customizing settings for Logistics Invoice Verification in the Implementation Guide (IMG) for Materials Management, by choosing Invoice Verification Logistics Invoice Verification.
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Archive as many cleared items as you can. Documents that have already been archived are not converted, so you can considerably reduce the time required for the conversion run by doing so.
The number of cleared items managed in a system is usually much greater than the number of open items. If, for example, a system contains a hundred times more cleared items than open items, it will take a hundred times longer to convert the cleared items than to convert the open items. For more information about archiving documents, see the SAP Library under Cross-Application Components ! Archiving Application Data (CA-ARC) ! Financial Accounting (FI) ! Archiving Financial Accounting Data (FI) ! Archiving FI Documents.
Procedure
1. From the SAP Easy Access screen, choose Accounting ! Financial accounting ! General ledger (or Accounts receivable or Accounts payable) ! Periodic processing ! Archiving ! Documents. 2. Archive the required cleared documents. India 470 87
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Do not activate Extended Withholding Tax yet. If you activate Extended Withholding Tax before converting the withholding tax data, documents could be posted with Extended Withholding Tax. This could result in your system containing documents with both classic withholding tax and Extended Withholding Tax which, in turn, could lead to serious problems when you migrate the documents.
Procedure
1. Define the official withholding tax keys [Page 90]. 2. Define the withholding tax types and withholding tax codes [Page 91]. 3. Define the minimum and maximum amounts per type and code [Page 92]. 4. Make any additional settings [Page 93].
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Procedure
Defining Withholding Tax Types
1. In the Implementation Guide (IMG) for Financial Accounting (FI), choose Financial Accounting Global Settings Withholding Tax Extended Withholding Tax Calculation Withholding Tax Type. 2. Make the necessary settings for the required withholding tax types in the following activities: a. Define Withholding Tax Type for Payment Posting, and if necessary, Define Withholding Tax Type for Invoice Posting b. Define Rounding Rule for Withholding Type c. Assign Condition Type to Withholding Tax Type
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Procedure
3. In the Implementation Guide for Financial Accounting, choose Financial Accounting Global Settings Withholding Tax Extended Withholding Tax Calculation Minimum and Maximum Amounts. 4. To define the minimum and maximum amounts for the withholding tax types, choose Define or Maintain Min/Max Amounts for Withholding Tax Types. 5. To define the minimum and maximum amounts for the withholding tax codes, choose Define or Maintain Min/Max Amounts for Withholding Tax Codes.
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Once the withholding tax migration is completed, take the precaution of withdrawing the change authorization for all the users involved. This prevents the conversion being started while the system is being used for normal day-to-day activities, for example.
Procedure
1. In the Implementation Guide for Financial Accounting, choose Financial Accounting Global Settings Maintain Authorizations. 2. Make the required Customizing settings. The authorization object J_1IEWTJV is in the India Version object class under the object name Authorization Check for JV.
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Blocking Users
The customer carries out this step.
Use
You must block the system for normal activities while the conversion is being prepared and carried out. Documents must not be posted or processed, and master data must not be changed, otherwise your accounting documents and system settings may contain serious discrepancies.
Procedure
1. Ensure that all users involved in the withholding tax changeover have the appropriate access authorizations. 2. Block your SAP System for all other users. If it is not possible to take measures to ensure that there are no users working in the system, you should block the users and the whole system throughout the organization. Restart the SAP System so that all users are logged off.
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Prerequisites
You have carried out all the activities described under Preparations in Migration from Classic TDS to Extended Withholding Tax [Page 84].
Features
To access the report, in the Country Version India Installation Guide, choose Tax Deducted at Source Extended Withholding Tax Migration from Classic TDS to Extended Withholding Tax Health Check.
Selection
On the selection screen, enter the following data: Selection criteria Specify which country and which company code you want to perform the health check for. You can only execute the report for one company code at a time. Specify whether you want to run all checks, or just the obligatory ones. We recommend that you perform all of the checks.
Document details In this group box, you specify which sorts of documents you want the report to cover, and from which dates.
Other checks Specify whether you want the vendor master records to be checked, and the tax code mapping from Classic TDS to Extended Withholding Tax.
Output
The output list shows: The results of the Customizing checks The documents that cannot be processed after the migration The results of the vendor master checks The results of the checks on the tax code mapping
The key is as follows: Indicator Meaning One check has been run on an obligatory Customizing activity, and the settings are incorrect One check has been run on an optional Customizing activity, and the settings are incorrect One check has been run on an obligatory Customizing activity, and the settings are correct India 470 96
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Multiple checks have been run on an obligatory Customizing activity, and some of the settings are incorrect Multiple checks have been run on an obligatory Customizing activity, and all of the settings are correct You must process all of the activities marked , , or , and execute the report again. Only or will the report assign the company code the status OK. when all activities are marked
Activities
The report makes the following checks at country level: Withholding tax country Official withholding tax key Withholding tax types Withholding tax codes Recipient types Tax due dates Rounding rules Business transaction events
And these at company code level: Company code global parameters Extended Withholding Tax has been activated Withholding tax codes are assigned to company code Accounts for withholding tax to be paid over have been defined Accounts for posting withholding tax and losses to be paid Clearing accounts liable to withholding tax Business places have been defined Factory calendar has been assigned to business places Creation of remittance challan Vendor withholding tax certificates Vendor master data Surcharge calculation
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Procedure
1. From any screen, choose System Services Table maintenance Extended Table Maintenance. 2. Enter table J_1IEWT_MIGRATE and choose Maintain.
3. Map the Classic TDS tax codes to the Extended Withholding Tax tax types and codes. 4. Save your entries.
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Prerequisites
Just before you start maintaining the vendor master records, activate Extended Withholding Tax for the company code in question. Otherwise, the system will not display the appropriate fields. As soon as you have finished, deactivate it.
Procedure
Make the changes in the vendor master records of all vendors that you have to withhold tax on. For each vendor: Enter the relevant withholding tax types Enter the relevant withholding tax codes and select Liable, in order to activate it Enter the recipient type Enter any exemption information
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Procedure
6. In the Implementation Guide (IMG) for Financial Accounting (FI), choose Financial Accounting Global Settings Withholding Tax Extended Withholding Tax Company Code Activate Extended Withholding Tax. 7. Activate Extended Withholding Tax for each company code whose data you want to migrate.
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Integration
The program contains two user exits: Selecting the business place The business place is mandatory in down payments that are to be migrated. You can either enter them by filling out the selection screen or using the user exit. The user exit provides the section code, business area, company code, and TAN number as input parameters. The appropriate business place can be derived from this information. Data selection and validation There are two user exits available to choose and validate additional clearing documents and down payment documents.
Prerequisites
You have carried out all the steps in Migration from Classic TDS to Extended Withholding Tax [Page 84] under Preparations and steps 14 under Migrating the Existing Transaction Data and Activating Extended Withholding Tax. You cannot go back and complete these steps after you have migrated the documents. In order to execute the program, you must have the role TDS Supervisor.
Features
To access the report, in the Country Version India Installation Guide, choose Tax Deducted at Source Extended Withholding Tax Migration from Classic TDS to Extended Withholding Tax Migration Program. First check the documents [Page 103] to see if they will be migrated properly, and edit any that result in problems. Then, when all the documents have been checked, migrate them [Page 104].
Selection
On the selection screen, enter the following data: Selection criteria In this group box, specify which documents you want to migrate. If you enter invoice document numbers, the system picks up the associated clearing documents. Additional selection criteria Use these fields to refine your selection. If you need to migrate a large number of documents, we recommend that you process one small quantity at a time in order to improve performance. Migration of down payments If you want to migrate down payments, select this option. If you do, you must enter a business place or have it defaulted by means of a user exit. Posting run
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Output
In the result screen, verify the invoices and credit memos and check them. Down payments are only migrated after you have checked them from the screen. If you want to migrate down payments, the list shows all the open down payments. You then have to select the down payments and save them for migrating the data. You can migrate invoices, credit memos, clearing documents, and TDS documents on the above live or previewed.
Activities
Migrate invoices, credit memos, clearing documents, and TDS documents if you have not yet paid the vendor or if the payment is likely to be reversed. You must decide before you start on the migration if this is likely or not. Do not migrate the documents if the vendor has been paid and it is unlikely that you will have to reverse the payment. Migrate all open down payments so that tax adjustment on down payment clearing could happen along with clearing. Decide on the appropriate business place entity to which the down payments pertain and choose from the list displayed. If the status of a document changes, you execute the program again. For example, say that you have migrated an invoice. If you then post TDS later on, you must migrate the invoice again so that the TDS document is also migrated. When you come to run the Automatic Payment Program and the error Inconsistent withholding tax information occurs for a line item, one of the reasons could be that the line item is not migrated.
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Procedure
1. Fill out the selection screen, making sure that you have selected Test run for invoice/credit memo, and choose . The output list appears, with a list of the documents selected and any warnings. 2. Check the documents for any discrepancies that could lead to problems later on, when you make postings for Extended Withholding Tax: Check whether any documents are missing withholding tax codes. If so, check whether the codes have been deleted by mistake, in which case you have to make the relevant system settings again, or whether you intentionally wanted the tax code to be deleted. Check whether any withholding tax codes exist that have not been used, and delete them. Check down payments to see if the migrated base and tax are correct.
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Procedure
3. Fill out the selection screen, making sure that you have deselected Test run for invoice/credit memo, and choose . The output list appears, with a list of the documents selected and any warnings. 4. In the list, select the down payments that you want to migrate and save. This procedure does not apply to any other types of documents.
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Cleaning Up
Use
Once you have migrated the documents, there is some cleaning up to do in the sytem:
Procedure
1. Check the Customizing settings for Extended Withholding Tax. 2. Check, edit, and save any of the following, which the Migration Program does not handle: Recurring entry documents Sample documents Noted items
3. Release the system Once you have finished the migration and cleaning up activities, release the system for the users.
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Sales Tax
Use
This is a tax levied on the sale of a product. It is applied on the gross price of goods, inclusive of excise duty.
Prerequisites
In addition to the standard Implementation Guide (IMG) settings for taxes on sales and purchases, you must also have maintained the tax registration numbers of your vendors [Page 115], customers [Page 197], and your own plants [Page 198]. Furthermore, if the state legislation allows you to offset input local sales tax (LST) against output LST, you must also have defined this (see Material Master (Excise Data) [Page 113]).
Features
There are two types of sales tax. Interstate sales (for example, between Karntataka and Tamil Nadu) are subject to central sales tax (CST). The tax rate is the same throughout the country. Intrastate sales, on the other hand, are subject to local sales tax (LST), which differ from state to state. The SAP System handles these using tax jurisdiction codes. A percentage of input LST can be deducted against output LST, depending on what percentage of goods you have purchased in the state in question. The system calculates the sales taxes automatically, when you enter the tax codes. A report [Page 107] is also available that tells you how much sales tax you have paid and collected.
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Features
To access the report, from the SAP Easy Access screen, choose Indirect Taxes Registers Sales Tax Sales Tax Register.
Selection
On the selection screen, fill out the following data: Organizational data General selections Specify which documents you want the report to cover. If you need more selection criteria, use the dynamic selection fields. General selection Specify which taxes you want the report to cover. You can report either central sales tax or local sales tax by choosing a combination of ship-from and ship-to locations. If you want to restrict the selection to specific locations, fill out the Ship-from and Ship-to fields.
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Calculation Procedure
Definition
See Calculation Procedure [Ext.].
Use
In India, you use calculation procedure TAXINJ. It allows for all the Indian tax codes supplied with the system, covering sales taxes and excise duties.
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Condition Type
Definition
See Condition Type [Ext.].
Use
When you create a company code using the template for India, the system sets up the following condition types: Condition type JAED JAO1 JAO2 JCES JIN1 JIN2 JIN4 JIP1 JIP2 JIP3 JMO1 JMO2 JMOD JSED JSO1 JSO2 JSER JSVD Tax A/R additional excise duty A/P additional excise duty for setoff A/P additional excise duty for inventory A/R cess A/R central sales tax A/R local sales tax A/R additional sales tax A/P central sales tax for inventory A/P local sales tax for inventory A/P sales tax setoff A/P excise duty for setoff A/P excise duty for inventory A/R excise duty A/R special excise duty A/P special excise duty for setoff A/P special excise duty for inventory A/P service tax credit A/P service tax credit
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Features
The following are available for the country specific requirement for India: Chart of depreciation Depreciation keys as per the Indian income tax laws.
Using the documentation available under the release notes for CIN 40A, configure FI-AA for the income tax depreciation area.
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Features
The purchasing process has been enhanced to take into account all procedures relating to excise duty and excise invoices. The CIN enhancements include the following features:
Master Data
The material master [Page 113] has been enhanced so that you can assign each material master record to the appropriate chapter ID (which controls the excise duty rates). Similarly, the vendor master records [Page 115] and plant master records [Page 198] have also been enhanced. The system is therefore able to calculate the correct excise duty for each combination of vendor, plant, and material. You have to maintain all of this master data before you can start working with the system.
Day-to-Day Activities
You can enter incoming excise invoices in the SAP System, fully integrated in the following standard processes: External procurement from domestic vendors [Page 117] External procurement from foreign vendors [Page 122] Subcontracting [Page 128] Stock transfer [Page 150]
You enter most incoming excise invoices using the Incoming Excise Invoices [Page 151] transaction, but you use a different transaction for subcontracting purposes. When you enter an excise invoice, the system automatically posts the excise duty to the appropriate CENVAT accounts if the duty is deductible. If not, the system automatically adds the duty to the material cost. This transaction also handles entries in Parts I and II of excise registers RG 23A and RG 23C. When the storeperson posts a goods receipt associated with an excise invoice, the system creates an entry in Part I of the appropriate register. When the accounts supervisor approves the excise postings, the system creates an entry in Part II of the register. The system also allows you to enter multiple goods receipts for a single excise invoice [Page 172], if necessary.
Reporting
You can print out all excise registers [Page 175], including RG 23A and RG 23 C, for submission to the excise authorities. Since you can only credit excise duty on capital goods [Page 174] to your CENVAT accounts over a period of two years, the system also offers you functions for tracking outstanding CENVAT credits and using these when they mature.
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Use
In the external procurement process [Page 117], each delivery that your vendors make is accompanied by an excise invoice. You have to post these in the system. This document is required as proof of the excise duty that you have paid, so that you can then offset the duty against the excise duty that you levy on outputs. Generally speaking, you have one excise invoice for each goods receipt, but see also Multiple Goods Receipts for a Single Excise Invoice [Page 172].
Structure
In the SAP System, the excise invoice consists of header data and line items. The header data comprises: An internal number [Ext.] The excise invoice number [Ext.] The date of the excise invoice The details of the original vendor who generated the excise invoice, if your vendor purchased the goods from another vendor and was merely selling them on to you
At line item level, the excise invoice lists the materials on the excise invoice, showing the following information: Chapter ID Quantity of materials Excise duty base amount Rates of excise duty Amount of duty paid
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Use
In conjunction with other data, this data is used to calculate excise duty [Page 28] on various transactions. To maintain the data, from the SAP Easy Access screen, choose Indirect Taxes Master Data Excise Rate Maintenance, and then select the following options described below.
Structure
The excise part of the material master is divided into the following screens:
Chapter IDs
On this screen, you define the chapter IDs and corresponding descriptions as described in the excise tariff structure. This information is used when you create excise invoices and is also shown in the various excise registers [Page 175].
This information is valid for a given plant. If the information is valid for all of your plants, however, leave the Plant field blank.
CENVAT Determination
On this screen, you specify which raw materials are used to produce which finished (or semifinished) goods. The system uses this information to determine whether it you can claim a CENVAT credit for a material.
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As a combination of both
For each rate, specify until which date it applies. You can also maintain the additional excise duty and special excise duty in ad valorem form, should any apply. If you need to give these rates as a fixed sum, use the Quantity Based AED and SED screen.
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Use
In conjunction with other data, this data is used to calculate excise duty [Page 28] on various transactions. To maintain the data, from the SAP Easy Access screen, choose Indirect Taxes Master Data Excise Rate Maintenance, and then select the following options described below.
Structure
The excise part of the vendor master is divided into the following screens:
In order for the system to be able to calculate which rate of excise duty [Page 28] to apply on purchases from the vendor, you must also: Assign it a vendor excise duty status (for more information about how this works, see Determination of Excise Duty Rates [Page 28]) Specify what type the vendor is, for example, a manufacturer, first-stage dealer, or importer for 57AE returns If the vendor qualifies as a small-scale industry [Page 30] (SSI), you must also specify: What its SSI status is (which you must first have defined under SSI rates, see below) Whether or not it is participating in the CENVAT scheme
SSI Rates
On this screen, you define the excise rates that apply to purchases from vendors that qualify as SSIs. You define one status for each band (or "slab") of sales volume provided for by the law, and for each SSI status, the rates of excise duty that applies to that slab under the two schemes (see Excise Duty for Small-Scale Industries [Page 30]).
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Use
In conjunction with other data, this data is used to calculate excise duty [Page 28] on various transactions. To maintain the data, from the SAP Easy Access screen, choose Indirect Taxes Master Data Excise Rate Maintenance, and then select the following options described below.
Structure
The excise part of the plant master is divided into the following screens:
In order for the system to be able to calculate which rate of excise duty [Page 28] to apply on purchases for this plant, you must also assign it a plant excise duty status (for more information about how this works, see Determination of Excise Duty Rates [Page 28]).
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Process Flow
1. You create a purchase order [Page 118] for the goods you want and send it to the vendor. After a few days, the vendor sends you the goods together with an excise invoice. 2. Now that the goods have arrived, you enter the goods receipt and capture the excise invoice. a. The storeperson enters the goods receipt [Page 119]. The system creates a goods receipt document, and an accounting document to debit the raw materials account and credit the goods receipt clearing account. Assuming that the materials are subject to excise, it also creates an entry for the goods receipt in Part I of the appropriate excise register [Page 175]. Note that if you first want to post the goods to blocked stock, for any reason, do so using the standard procedure [Ext.]. The excise clerk then captures the excise invoice as normal. b. The excise clerk captures the excise invoice [Page 154]. For information about what to do if the vendor sends the goods in more than one delivery, see Multiple Goods Receipts for a Single Excise Invoice [Page 172]. 3. A supervisor in the accounts department checks the excise invoice captured by the clerk, makes any changes necessary, and posts it [Page 162]. The system automatically debits the excise duty to the excise duty accounts and credits the CENVAT clearing account. It the creates an entry in Part II of the appropriate excise register to record this posting. 4. You post the vendor's invoice, following the standard procedure [Ext.]. If the excise supervisor has reduced the amount of excise duty that is to be credited to the CENVAT account, the system adds the difference to the material price. The system also creates an accounting document. The document contains debit postings to clear the clearing accounts for goods receipts and CENVAT; and a credit posting to create an open item on the vendor's account.
Alternatives
The above procedure is just one way of using the SAP System to handle incoming excise invoices. If your business processes differ from the procedure described above, there are a number of alternatives available to you. Capture Excise Invoice Before Goods Receipt In step 2, the vendor sends you the goods and there are two documents, the goods receipt and the excise invoice. If your business processes require, you can capture the excise invoice before the goods receipt is posted. During the goods receipt, the system adjusts the material value for any changes to the taxes that the clerk has made in the captured excise invoice. An accounting document to debit the raw materials account and credit the goods receipt clearing account is created. One Person Captures and Posts Excise Invoice In the procedure described above, the excise clerk captures the excise invoice and the excise supervisor posts it. If you want, you can have one person perform both of these activities in a single step, using the transaction under Indirect Taxes Procurement Excise Invoice Incoming Excise Invoice Central Processing Capture/Change/Cancel/Display/Post. India 470 117
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If you are only eligible for partial CENVAT credit [Page 32], you must use an appropriate tax code. If the CENVAT credit is less than the duty amount entered, the system will automatically add the difference to the inventory value when you come to verify the invoice. Select GR-based IV, to activate goods receipt-based invoice verification. During invoice verification this will enable the system to update the material value to allow for any discrepancies between the taxes in the purchase order and the taxes stated by the vendor in the excise invoice.
The purchase order shows the excise duty and sales tax that you expect to pay. The taxes are calculated in the purchase order according to the vendor, material, and tax code.
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Prerequisites
You have maintained the Customizing settings at the excise group level, so that Part I entries are created at GR blocked stock, for stock transport orders, and for consumption stock. You do so in the Country Version India Implementation Guide, by choosing Global Settings Excise Groups.
Procedure
1. From the SAP Easy Access screen, choose Logistics Materials Management Inventory Management Goods Movement Goods Receipt For Purchase Order GR for Purchase Order. 2. In the top line, enter the purchase order number and choose A dialog box appears. 3. Enter data as required: If you have not yet captured the excise invoice: Leave the Excise invoice field blank. Fill out all of the other fields. .
If you have already captured the incoming excise invoice, enter the excise invoice number. .
If you choose
, the system will not make an entry in Part I of the excise register.
5. Check that all the line items are correct, and adjust them as required. 6. Save the goods receipt. India 470 119
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Result
As well as creating a goods receipt document, the system creates an entry in Part I of the excise register.
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Prerequisites
Vendor Master Record for Customs Office
Create a vendor master record [Ext.] for the customs office, so that you can create liabilities for the CVD (see step 3 in the process flow).
Process Flow
1. You create a purchase order [Page 123] for the goods that you want and sent it to the vendor. For each material that you will have to pay CVD on when it comes through customs, you enter the CVD as a pricing condition. 2. The vendor ships the goods to you. When the goods arrive in India, they go through customs. The customs officers issue a bill of entry for the goods, which is in effect an invoice for the CVD on the goods. Once they have inspected the goods, they send them on to you. 3. The goods arrive at your plant, together with the bill of entry. In order to record the bill of entry in the system, the excise clerk: a. Enters an invoice [Page 124] for the bill of entry In Accounts Payable (FI-AR), the system creates a new vendor item for the CVD at the customs office. The item is offset to the CVD clearing account. b. Captures an excise invoice [Page 125] for the bill of entry 4. The storeperson posts the goods receipt [Page 126]. 5. The excise supervisor posts excise invoice [Page 127]. 6. The excise clerk enters the vendor invoice for the materials, following the standard procedure [Ext.]. India 470 122
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Country Version India (CIN) contains a sample pricing procedure for imports, J_IMP.
Procedure
Create a purchase order for the materials that you want to order using the standard procedure [Ext.], but when you fill out the item information, make sure that you observe the following: Invoice tab Enter a zero-rate tax code Deselect GR-based IV
Conditions tab a. Select the countervailing duty (CVD) condition and choose .
b. In the Rate field, enter the rate of CVD that will be levied on the material when it arrives at customs. c. In the vendor field, enter the vendor master record that you have created for the customs office. Then, once the vendor has delivered the goods and you enter the invoice, the system will automatically credit the CVD liability to the customs office.
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Details tab Assuming you specified in the purchase order that the CVD was to be paid to the customs office, the system shows the customs office as the vendor. If not, enter the customs offices vendor master record in the Inv. party (Invoicing party) field.
Line Items On the PO reference tab, enter data as follows: 1. Enter the number of the purchase order related to this delivery. If you only created one purchase order for the goods, enter the purchase order number and select Planned delivery costs. If you sent more than one purchase order to the vendor and it sent you all of the ordered materials together in one shipment: i. ii. Choose .
iii. Select Planned delivery costs. iv. Select Deliveries and deselect Returns. v. Choose Adopt.
In both cases, the system displays the line items in the line item overview. 2. For each line item: In the Amount field, enter the amount of CVD on the item (if you have more than one item, you may have to work the amount out manually). In the Quantity field, enter the quantity of goods on the invoice. Enter a zero-rated tax code. Simulate.
3. Choose
A dialog box appears with a list of the postings that will be made to Financial Accounting (FI). 4. Choose Post.
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d. Choose
A dialog box appears. 3. Enter the number of the invoice that you entered for the bill of entry and choose .
4. If you need to enter any other purchase orders, enter the number in the top line as for step 3. Note that this time, you do not need to enter the invoice number. 5. Enter other data as required. Note that the countervailing duty is displayed in the basic excise duty fields. 6. Save the excise invoice.
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Procedure
1. From the SAP Easy Access screen, choose Logistics Materials Management Inventory Management Goods Movement Goods Receipt For Purchase Order GR for Purchase Order. 2. In the top line, enter the purchase order number and choose A dialog box appears. 3. Enter the number of the excise invoice that you created for the bill of entry and choose . .
4. If you need to enter more purchase orders for example, if you sent the vendor more than one purchase order and it sent you back all the ordered materials in a single delivery for each purchase order, enter the number in the top line and choose . 5. Check that the line items in the goods receipt are correct. 6. Save the goods receipt.
Result
The system creates: A goods receipt document An accounting document An entry for the goods receipt in Part I of the appropriate excise register
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A dialog box appears with a list of the accounting entries that will be made to transfer the CVD from the clearing account to the excise duty account. To close the dialog box, choose .
6. If the data is correct, choose Post CENVAT. The system posts the CENVAT and creates a corresponding entry in Part II or the appropriate excise register.
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Subcontracting
Use
If you work with subcontractors, there are two ways of handling the excise invoice on the goods that you provide them with: Subcontracting without payment of excise duty [Page 129] Subcontracting under full payment of duty [Page 146]
Country Version India supports both of these approaches. For information about the standard subcontracting procedure in the SAP System, see Subcontracting [Ext.].
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Prerequisites
You have: Maintained the subcontracting information in the material masters (see Material Master (Excise Data) [Page 113]) Made the appropriate Customizing settings in the Country Version India (CIN) Implementation Guide (IMG), by choosing: Logistics Subcontracting Accounting Maintain Transaction Accounts Accounting Assign G/L Accounts to Transaction Types and Excise Groups Number Ranges (maintain number ranges for the object J_1I57FC, the number range number being mentioned in the subcontracting attributes)
Made the Customizing settings in the standard IMG, under Materials Management Inventory Management and Physical Inventory: Goods Issue/Transfer Postings Define Screen Layout. For movement type 541, in the Change View Field Selection Overview, pick the 541 movement type and in the Select Group Materials Management, make the Purchase Order field an optional entry. Output Determination Maintain Output Types Output Determination Assign Forms and Programs Output Determination Printer Determination Printer Determination by Plant/Storage Location
Process Flow
1. You create a subcontract order [Ext.] for the goods that you want to subcontract. 2. You create a transfer posting order [Page 148] for the materials that are to be sent to the vendor. This document is, however, for your own use only. 3. You create a subcontracting challan [Page 131] on the basis of the transfer posting order. This is the consignment document that you will send to the subcontractor along with the materials that are to be processed. 4. You send the materials to the subcontractor, along with a printout of the subcontracting challan. 5. The subcontractor processes the materials and returns the finished goods. When the goods are delivered back to you, the storeperson posts the goods receipt [Page 144] and the challan.
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The delivery may not necessarily cover all the goods from the challan: It may also include goods from a number of different challans. The SAP functions allow for this eventuality. 6. The excise department reconciles the goods receipt [Page 137] against the challan, thereby accounting for the return of the materials that you have sent for subcontracting. The challans here include those that have been captured online at the time of goods receipt and those entered manually. 7. You create a list of the outstanding challans [Page 145]. 8. You complete the challan [Page 140]. If a subcontractor fails to return all the materials within the time allotted, you have to scrap the material by specifying it as such in the bill of material for the parent material then assigning the bill of material to the subcontracting purchase order. If the scrap generated is not returned by the subcontractor, excise duty relevant to the scrap generated has to be paid. If this scrap is returned after the duty has been paid, an excise journal voucher should be created to reverse the excise duty paid.
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Subcontracting Challan
Definition
A document that you use to issue and track subcontracting work. It allows you to make sure that all the materials you have sent to the subcontractor for processing are returned.
The challan is also widely known as the 57F4 challan, after the law under which it was defined up until the 2000 budget. This law has now been superceded by a new one, 57AC.
Use
You create challans from transfer orders to accompany any materials that you send to subcontractors under rule 57AC. In this respect, they are an extended form of delivery note, with additional information about the excise duty on each material that you have supplied. Materials that are not liable to excise duty do not have to be included in the challan. As the subcontractors return the finished goods to you, you record the returns in the challan, to make sure that all are returned within the allotted time limit. If the finished goods returned to you by the subcontractor are of substandard quality, you can also create a subcontracting challan from the returns order.
Structure
The challan consists of a header and line items. The header, in addition to organizational data, allows you to enter: Preprinted number Additional data Identification marks Nature of processing
Furthermore, each challan has two numbers, an internal document number and a challan number, which the system assigns to the challan when you save it. From a business perspective, this is the most important number. Each challan also has a status, which shows you what stage in processing it is at. The line items are copied across from the transfer posting when you create the challan. You can also enter additional data for each item.
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Reconcile quantities
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Prerequisites
You have maintained the materials excise data (see Material Master (Excise Data) [Page 113]).
Features
When determining the excise duty for materials purchased from third parties, the SAP System uses the excise rate from the latest excise invoice for the material received from the vendor. Where materials manufactured in-house are concerned, the SAP System determines the taxable value of the material on the basis of the following information, in this order: 1. The latest excise invoice value for the material 2. The material's assessable value (that is, the price determined by an external auditor) 3. The materials net dealer price (the materials list price; the price at which you sell the material to customers)
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Reconciling Quantities
Use
Once a subcontractor has processed your materials and returned them to you, you match the items in the challan against those that have been returned.
Prerequisites
You have posted the goods receipt (or any other material document) for the returned goods.
Procedure
1. From the SAP Easy Access screen, choose Logistics Procurement Subcontracting Subcontracting Challans Reconcile Quantity. 2. Enter the following data: In the Material doc. and Mat. doc. year fields, enter the number of the goods receipt document and the year in which it was created. In the table below, enter the challan numbers and the years in which they were created. If the material document is a goods receipt document with movement type 101, you can enter the challans that were not captured when the goods receipt was posted. However, if all the relevant challans were entered during goods receipt, they need not be entered here 3. Choose Reconcile.
A new screen appears. At the top is the information about the goods receipt (or other document); at the bottom is the information from the challans that you have entered. 4. Specify which challans the materials in the goods receipt originated from: If you have sent a subcontractor a number of different challans, all containing the same material, you can automatically specify that the materials should come from the oldest challans first, by choosing . Otherwise, for each challan, enter manually the quantity of materials has been returned, and to refresh the display. choose
5. Once you have accounted for all the materials in the goods receipt, save the challan.
Result
The system changes the challans' status as follows: If you have accounted for all of the materials in a challan, the system sets its status to Fully reconciled. In this case, you can complete the challan [Page 140]. If you have accounted for only some of the materials, it sets the status to Assigned. In this case, you must assign the remaining quantity of materials to another goods receipt later on. Scrap generated is assigned to a challan only if the percentage component scrap is specified in the bill of material for the parent material and this bill of material is assigned to the subcontracting purchase order.
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Deleting Assignments
Use
You follow this procedure if you have assigned the wrong challan to a goods receipt or other material document (see Reconciling Quantities [Page 137]).
Prerequisites
You have: Assigned the challans to a goods receipts document Assigned the challans to a material document in quantity reconciliation Not completed or reversed the challans
Procedure
1. From the SAP Easy Access screen, choose Logistics Procurement Subcontracting Subcontracting Challans Reconcile Quantity Delete Assignments. 2. Choose Delete Assignment.
Result
The assignments will be deleted. The challans will no longer be related to the material document until another assignment takes place between the same.
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Features
Exactly which function is available depends on the challan's status as follows:
Completion
You can complete [Page 140] a challan if you have accounted for all of the materials in it (and it thus has the status Fully reconciled). This prevents you from making any more changes to it.
Recredit
If a subcontractor returns materials after the return date, you can recredit [Page 142] the excise duty credit that you have reversed.
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4. Select either of the following options: Take recredit for receipts This leaves the challan open for further goods receipts. Take recredit if any and complete challan This completes the challan and writes off finally any CENVAT credit that you might have been able to claim. 5. Save the challan.
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Prerequisites
In the standard Implementation Guide (IMG), you have made the appropriate settings under Materials Management Inventory Management and Physical Inventory Goods Issue/Transfer Postings Define Screen Layout. In the Change View Field Selection Overview, select movement type 541 and mark the Purchase order field as an optional entry.
Procedure
Follow the standard procedure [Ext.] (see the section Providing Components from Inventory Management). Note that the movement type supplied with the standard system for transfer postings to stock for subcontractors is 541.
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Procedure
1. On the initial selection screen, enter data as follows: Movement type In the standard system, enter 101 for goods receipts for purchase orders into warehouse. Purchase order Plant Storage location
2. Choose Adopt + details. A dialog box appears, which is not relevant for subcontracting. 3. Choose .
Another dialog box appears. 4. Enter the challans from which the materials were supplied, if available. 5. Choose .
6. Enter the challan numbers and the years that they were created. 7. Choose .
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Features
To access the report, from the SAP Easy Access screen, choose, choose Logistics Procurement Subcontracting Reports Challan Listing.
Output
The system displays a list of the subcontracting challans that meet your selection criteria. For more information about a particular challan, click it.
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Prerequisites
You have created a condition type for manually entering excise duty in the subcontract order. In the standard system, you can use condition type JEXC.
Process Flow
1. You create a subcontract order [Page 147] for the subcontractors services. 2. You create a transfer posting [Page 148] for the materials that you want to send to the subcontractor. 3. You create an outgoing excise invoice [Page 149] for the materials. 4. You send the materials to the subcontractor, together with the excise invoice. 5. The subcontractor processes the materials and returns them to you, together with another excise invoice. 6. The excise clerk captures the subcontractors excise invoice [Page 154], using the purchase order as the reference document. 7. The storeperson enters the goods receipt [Page 119]. 8. The excise supervisor posts excise invoice [Page 162]. 9. The accounts payable clerk posts the subcontractors invoice.
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7. On the Conditions tab, enter the excise duty on the line item in the Condition value field for the manual excise value condition (in the standard system, condition type JEXC). 8. Save the subcontract order.
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Prerequisites
In the standard Implementation Guide (IMG), you have made the appropriate settings under Materials Management Inventory Management and Physical Inventory Goods Issue/Transfer Postings Define Screen Layout. In the Change View Field Selection Overview, select movement type 541 and mark the Purchase order field as an optional entry.
Procedure
Follow the standard procedure [Ext.] (see the section Providing Components from Inventory Management). Note that the movement type supplied with the standard system for transfer postings to stock for subcontractors is 541.
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Stock Transfer
Purpose
This process shows you how to order goods from another plant in your company, taking into account all of the excise regulations. For information about the standard procedure, see Two-Step Procedure Plant [Ext.].
Prerequisites
Before you can start, set up customer and master records for both plants as follows: 1. Create a customer master record for the issuing plant. 2. Create a vendor master record for the issuing plant, and enter customer account number in the Customer field on the Control screen. 3. Repeat steps 1 and 2 for the receiving plant. 4. Assign the plants to the customer master record in Customizing for Materials Management (MM), by choosing Purchasing Purchase Order Set Up Stock Transport Order Plants.
Process Flow
1. You create a stock transport order, following the standard procedure [Ext.], and send the order to the issuing plant. 2. The issuing plant has processes your order, and when it is ready to ship: a. The storeperson at the issuing plant issues the goods using a transfer posting [Page 225]. b. The excise clerk there creates an excise invoice [Page 224] c. The excise supervisor verifies and posts the excise invoice [Page 222]. It then sends the goods to you, together with the excise invoice. 3. Once the goods arrive, you follow the standard procedure for incoming excise invoices: a. The excise clerk captures the excise invoice [Page 154], using the stock transport order as the reference document. b. The storeperson enters the goods receipt [Page 119], again using the stock transport order as the reference document. Alternatively, you can first enter the goods receipt and then capture the excise invoice. 4. The excise supervisor then posts the excise invoice [Page 162].
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Prerequisites
You have made the Customizing settings, in the Country Version India Implementation Guide (CIN IMG), by choosing Logistics Incoming Excise Invoices.
Integration
The function is an integral part of the procurement process in CIN and contains information relating to material movements and taxes. As such it is integrated with Materials Management (MM) and Financial Accounting (FI). Any entries that the system makes in relation to an incoming excise invoice, in Parts I and II of the excise registers RG 23 A and C, are also shown in the transaction.
Features
The screen consists of the following areas:
Top line
Header data
Item overview
Detail data
Top Line
This is where you specify what document you want to process. When you capture an incoming excise invoice, you specify the reference document in this area. When you process an excise invoice that you have already captured, you enter the excise invoice number.
Header Data
This area consists of four tabs, each with information that relates to the whole of the excise document. India 470 151
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Tab
Excise invoice Totals Miscellaneous
Use
Basic header data that you would expect to find at the top of the excise invoice itself, such as the excise invoice number and the date. Total amounts of different types of excise duty in the excise invoices. Information about the manufacturer of the goods, if different from the vendor that sent you the goods, and about the manufacturers excise registration details. You can also enter a serial number, if the excise invoice was printed on preprinted stationery, or a rejection code, if you need to reject the invoice.
Fields for any additional information that you might want to enter, according to your own requirements. Any entries in Part II of the excise registers RG 23A or RG 23C. Note that this tab is not displayed if there are no Part II entries.
Item Overview
This area lists all of the items in the excise invoice. To process an item, you click the item number and process it in the detail data , but you process the items in the detail data area.
Detail Data
This area consists of seven tabs, each with information about a particular item.
Tab
Item Quantities Duty rates Duty values Reference documents Additional data Part I, Part II
Use
Basic information about the material itself. Information the quantity of goods in the excise invoice, and how much of this quantity have entries in Parts I and II of the excise registers. The rates of excise duty on the item. The excise duty on the item, and how much of it has already been credited to the CENVAT accounts. The other SAP documents associated with the item. Fields for any additional information that you might want to enter, this time at item level. Again, any entries in Part II of the excise registers RG 23A or RG 23C.
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Reference Documents
Use
When you capture an incoming excise invoice, the first piece of information that you enter is the reference document [Ext.], in the top line. Immediately you enter the reference document, the system copies all the appropriate header data and line items from it into the excise invoice, so that there is less typing for you to do and less likelihood of making errors. By specifying the reference document, you also ensure that the excise invoice is properly integrated into the SAP document flow.
Features
There are two scenarios where you might be sent an excise invoice: External procurement, where a vendor sends you some goods accompanied by an excise invoice Stock transport orders, where another of your businesss plants sends goods to your plant, again, accompanied by an excise invoice
Fewer Cross-Checks
Alternatively, if you have a material document but for whatever reason you want fewer cross-checks, select Without Purchase Order and enter the material document number. The system still copies the data from the material document, but the cross-checks are less stringent.
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Procedure
1. From the SAP Easy Access screen, choose Indirect Taxes Procurement Excise Invoice Incoming Excise Invoices Individual Processing Capture/Display. 2. Specify the reference documents [Page 155]. 3. Edit the excise invoice header data [Page 156]. 4. Remove any items from the item overview [Page 157] that you do not need. 5. Edit the items [Page 158]. 6. Save the excise invoice.
Result
The system: Creates the excise invoice and assigns it an internal excise invoice number [Ext.] Sets the document status (on the Excise invoice tab) to In process
The excise supervisor then has to post the excise invoice [Page 162] in a separate step.
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The system copies the relevant header data and items from the reference document into the screen. 5. If you need to specify another reference document for example, if you sent the vendor two separate purchase orders and it sent the ordered materials in one delivery with one excise invoice repeat steps 14. This only applies to purchase orders, scheduling agreements, and contracts. The system copies the additional line items into the screen.
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Procedure
1. On the Excise invoice tab, enter the excise invoice number and date from the vendors excise invoice. 2. If the materials were supplied by a different vendor than the one in the purchase order, enter the vendor in the Ship-from field on the Miscellaneous tab and choose . The system changes the excise range, division, and ECC number accordingly. This information shows who paid the excise duty on the materials. If your vendor has not manufactured the materials itself, but has purchased them from another business, it will be the latter who has paid the excise duty, not the vendor. 3. Choose Check to check the header data.
If the data is in incomplete or incorrect, the system displays a list of the problems. If the data is all right, the traffic light on the Excise invoice tab turns green.
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Procedure
1. In the item overview, mark the line items that are in the excise invoice as OK. 2. Choose Delete.
The system removes all of the items that are not marked as OK.
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Procedure
1. In the item overview, click the number of the item that you want to edit. The system displays the item in the detail data and grays it out in the overview so that you cannot edit it there. 2. In the detail data, check the quantities, duty rates, and duty values against the vendors excise invoice and adjust the information in the system to match it if necessary. 3. Select Item OK. When you save the excise invoice, the system only saves the items that you have marked as OK. 4. To check the item data to make sure that the system accepts it, choose Check.
If the data is in incomplete or incorrect, the system displays a list of the problems. If the data is all right, the items traffic light in the item overview turns green.
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You commission a construction company build a new plant for you. The company purchases all the materials it needs to build the plant, deals with all of the invoices and most of the other paperwork, with the exception of the incoming excise invoices, which the law requires you to deal with yourself. The subcontractor sends you all excise invoices accordingly and you capture them in the system without any reference documents.
Procedure
1. From the SAP Easy Access screen, choose SAP Easy Access screen, choose Indirect Taxes Procurement Excise Invoice Incoming Excise Invoices Individual Processing Capture/Display. 2. In the top line: a. Select Capture Excise Invoice. b. Select Without Purchase Order. c. If you have a material document, enter the material document number and choose do not have any reference documents, leave the field blank. . If you
3. Enter the header data [Page 160]. 4. Enter the line items [Page 161]. 5. Save the excise invoice.
Result
Once you have saved the excise invoice, you treat it as you would any other excise invoice.
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2. On the Miscellaneous tab, enter the following data: If the vendor who sent you the excise did not manufacture the goods itself, but obtained them from a different manufacturer, enter the manufacturer in the Ship-from field and choose Enter. Change the excise range, excise division, and ECC number if they are incorrect. Check to check the header data.
3. Choose
If the data is in incomplete or incorrect, the system displays a list of the problems. If the data is all right, the traffic light on the Excise invoice tab turns green.
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2. Choose
The system: Adds the line item to the item overview Fills out the Material type, Description, and Chapter ID fields using the information from the material master record If you have not maintained a material master record for this material, no information will be displayed, but you can enter it here manually. 3. On the Quantities tab: Enter the item quantity and change the unit of measure, if necessary Enter the quantity of goods still available for CENVAT credit
4. On the Duty values tab, enter the following data: Excise base amount Excise amounts Check.
5. To check the item data to make sure that the system accepts it, choose
If the data is in incomplete or incorrect, the system displays a list of the problems. If the data is all right, the items traffic light in the item overview turns green. and repeat steps 15.
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Procedure
1. From the SAP Easy Access screen, choose Indirect Taxes Procurement Excise Invoice Incoming Excise Invoices Individual Processing Change/Display/Post/Cancel. 2. In the top line: a. Select Post CENVAT. b. Select Vendor Excise Invoice. c. Enter the excise invoice number. .
3. Choose
4. Check the information in the system against the vendors excise invoice and adjust the information in the system to match. You must pay particular attention to the excise duty that is to be credited to the CENVAT accounts. 5. To check the CENVAT postings, choose Simulate CENVAT.
A dialog box appears with a list of the postings that will be made. The excise duty accounts will be debited, and the CENVAT clearing account credited. To close the dialog box, choose .
6. To post the excise invoice and make the CENVAT postings, choose Post CENVAT. You can also save your changes without making any CENVAT postings by choosing .
Result
The system: Creates an accounting document to make the appropriate CENVAT postings Creates the corresponding entries in Part II of the appropriate excise register
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Long Texts
Use
When you capture an excise invoice, you can enter notes relating to the excise invoice for your own reference only as long texts.
Activities
Customizing
You define what sorts of long texts that you want to be able to enter in the Country Version India Implementation Guide, by choosing Text Determination Long Texts.
You could define one long text for information about the bill of lading, and one for information about the Part II entry.
Day-to-Day Activities
When you capture an excise invoice and you want to enter a long text for it, on the Additional data tab, Long text. choose In the dialog box, double-click the sort of long text that you want to enter, and type the text in the field next to it.
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Features
When you assign a rejection code to an excise invoice, you may still want to credit the excise duty to the CENVAT account immediately. In this case, the system creates an accounting document with the normal CENVAT postings. For more information about the procedure, see Rejecting Excise Invoices [Page 165]. On the other hand, you may want to wait until you take the CENVAT credit. In this case, when you capture the excise invoice, the system debits the excise duty to the CENVAT on hold account and credits it to the CENVAT clearing account. Then, when the vendor has provided you with the information you need, you can post the excise on the excise invoice to the CENVAT account. For more information about this procedure, see Rejecting Excise Invoices with CENVAT on Hold [Page 166] and Posting CENVAT on Rejected Excise Invoices [Page 167].
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Procedure
1. From the SAP Easy Access screen, choose Indirect Taxes Procurement Excise Invoice Incoming Excise Invoices Individual Processing Change/Display/Post/Cancel. 2. In the top line: a. Select Post CENVAT. b. Select Excise Invoice Number. c. Enter the excise invoice number. .
3. Choose
4. On the Miscellaneous tab, enter a rejection code that posts the excise duty to the normal accounts. 5. Choose Simulate CENVAT.
A dialog box appears, showing you that the system will debit the excise duty to the excise duty accounts and credit it to the CENVAT clearing account. To close the dialog box, choose 6. Choose Post CENVAT. .
Result
The system posts the excise invoice as normal. It: Posts the excise duty to the appropriate accounts Creates the appropriate entries in Part II of register RG 23A or RG 23C Changes the document status (on the Excise invoice tab) to Posted
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Procedure
1. From the SAP Easy Access screen, choose Indirect Taxes Procurement Excise Invoice Incoming Excise Invoices Individual Processing Change/Display/Post/Cancel. 2. In the top line: a. Select Post CENVAT. b. Select Excise Invoice Number. c. Enter the excise invoice number. .
3. Choose
4. On the Miscellaneous tab, enter a rejection code that posts the excise duty to a CENVAT on hold account. 5. Choose Simulate CENVAT.
A dialog box appears, showing you that the system will debit the excise duty to the CENVAT on hold account and credit it to the CENVAT clearing account. To close the dialog box, choose 6. Choose Post CENVAT. .
Result
The system creates an accounting document to posts the excise to the appropriate accounts, but does not create any entries in Part II of registers RG 23A or RG 23C. If you display the excise invoice, you see: On the Excise invoice tab, the document status is In process On the Miscellaneous tab, there is a link to the accounting document
Once the vendor has provided you with the information you need, you can post the CENVAT on the rejected excise invoice [Page 167].
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Procedure
1. From the SAP Easy Access screen, choose Indirect Taxes Procurement Excise Invoice Incoming Excise Invoices Individual Processing Change/Display/Post/Cancel. 2. In the top line: a. Select Post CENVAT. b. Select Excise Invoice Number. c. Enter the excise invoice number. .
3. Choose
4. On the Miscellaneous tab, delete the rejection code. 5. Choose Simulate CENVAT.
A dialog box appears, showing you what CENVAT postings will be made. The system will credit the CENVAT on hold account, and debit the appropriate excise duty accounts. To close the dialog box, choose 6. Choose Post CENVAT. .
Result
The system: Posts the CENVAT credit as normal Creates the corresponding entries in Part II of the appropriate excise registers.
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Process Flow
1. You reverse the goods receipt [Page 169]. The system: Creates a reversal document to cancel the goods receipt Creates additional entries in Part I of the appropriate excise register to reverse the original entries Changes the excise invoice document status to In process.
2. You reverse the CENVAT posting [Page 170] on the excise invoice. The system: Creates an accounting document to reverse the CENVAT postings Creates a corresponding entry in Part II of the appropriate excise register
3. If your plant does not allow multiple goods receipts per excise invoice, you must also cancel the excise invoice [Page 171]. The system changes the excise invoice status to Canceled. If, however, you do allow multiple goods receipts per excise invoice, you do not have to cancel it. If you want, you can leave the excise invoice as it stands. Then, if you receive another delivery of goods for this excise invoice, enter the excise invoice number when you post the goods receipt.
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d. Choose
3. Flag all of the line items as OK. 4. Save the reversal document.
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d. Choose 3. Choose
Simulate CENVAT.
A dialog box appears, showing which postings the system will make to reverse the CENVAT. To close the dialog box, choose 4. Choose Post CENVAT. .
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d. Choose
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Prerequisites
You have specified the maximum number of goods receipts per excise invoice per excise group, and whether you want multiple goods receipts with single or multiple CENVAT credits. You do so in the CIN Implementation Guide (IMG), by choosing Global Settings Excise Group. You have also specified which materials multiple goods receipts are allowed for. If you do not, the system will display a warning for each material when you come to post the excise invoice (see under Material and Chapter ID Combination in Material Master (Excise Data) [Page 113]).
Features
The SAP System allows you to control: Which of your excise groups allow multiple goods receipts (see above) Which materials you allow multiple goods receipts for (see above) When to credit the excise duty on the goods to your CENVAT account, either: As soon as the accounts supervisor has verified and posted the excise invoice, irrespective of whether the delivery has been made in full Whether to wait until the full quantity has been delivered
You have ordered a consignment of INR 800,000 worth of fuel from a vendor with excise duty at INR 80,000. The vendor sends the fuel in two batches. When the first batch arrives, the storeperson posts the goods receipt for INR 400,000 (plus INR 40,000 of duty); the excise supervisor does not post the excise invoice for the quantity delivered. When the second batch arrives, you can credit INR 80,000 to your CENVAT account.
Activities
Working with multiple goods receipts entails the following activities: Posting goods receipts [Page 119]
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When you post a second (or third, or fourth) goods receipt for an excise invoice, the system prompts you to confirm that this is correct. Posting excise invoices [Page 162] When you come to post an excise invoice, the system displays all the receipts created for the invoice. If at material level multiple credit is disallowed, the system prompts you to confirm that you want to accept the credit. Otherwise, you can credit the CENVAT account for each receipt separately.
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Features
To access the report, from the SAP Easy Access screen, choose Indirect Taxes Procurement Excise Invoice Reports Balance Credit for Capital Goods.
Selection
On the selection screen, enter: Organizational data Data of the documents that you want
Output
The system displays a list of excise invoices with excise duty outstanding. It shows you: The total amounts of the various types of excise duties levied on the excise invoice How much duty has still to be posted to the CENVAT account
Select the excise invoices that you want and choose Transfer credit. If you want to transfer only a portion of the remaining amount, enter this amount as the amount to be credited. The system creates an accounting document to post the duty to the CENVAT account and creates an entry in the Part II register [Page 175].
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Excise Registers
Use
The excise authorities require you to maintain a number of registers relating to excise duty. They have to be printed out monthly and shown to the authorities in the event of an audit. The SAP System makes all the entries for these registers automatically, and you can prepare copies of them [Page 177] as and when necessary. Alternatively, you can download the data [Page 184] for processing by nonSAP software.
Features
The SAP System handles the following excise registers: Register RG 23 (A and C), Part I In Part I of register RG 23A, you record purchases of materials that you have paid excise duty on. Each entry shows the quantity of the materials purchased and the numbers of the excise invoices sent with the materials. The system automatically makes an entry in this register when you post goods receipts [Page 119]. Register RG 23 (A and C), Part II Part II of these registers shows how much excise duty you have credited and debited to your CENVAT accounts. The system automatically creates an entry here when you post the CENVAT on an excise invoice [Page 162].
Register RG 23A, which was reserved for raw materials, and register RG 23C, which was for capital goods, were combined into one register in 2000. The system still distinguishes between the two, however, to allow for the possibility of the old system returning. Personal Ledger Account (PLA) This is the bank account from which you transfer any money owing to the excise authorities. Register RG 23D This is a register that is kept by depots (see Sales from Depots [Page 213]). It shows all of the depot's goods receipts; the details of the incoming excise invoices; and the goods issues from the depot. Register RG 1
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This register shows the production information relating to all finished goods on which excise is paid. It shows all the issues of finished goods from a factory into a store for excisable finished goods; and any sales of these goods. Register RT-12 This is a monthly report that summarizes the CENVAT and PLA information from the other registers.
Activities
For information about how to create the registers, see Creation of Excise Registers [Page 177].
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Process Flow
1. You update register RG 1 and the Part I registers [Page 178] daily. This report updates any missing data for the RG 1 register, and Part I of the RG 23A and RG 23C registers. Its main purpose is to update the issue information in the Part I register, which is not otherwise tracked by the system. 2. When you need to submit the registers, you run the Data Extraction [Page 181] report, and the system saves the data to an internal table. 3. You run the Register Printout [Page 183] report, which reads the data from this table and prints it out.
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This report only creates register entries for goods movements that have not already been entered. It does not create duplicate entries.
You cannot print or display these registers using this report. It is solely for the purpose of updating the registers. Instead, to download the registers, use the Download Register Data [Page 184] report
Prerequisites
You have specified in the material master data [Page 113] which materials are to be entered in register RG 1. For each of these materials, you have maintained the material form in table J_2IRG1BAL as below. Do not make any entries in fields that are not listed below:
Field
EXGRP DATUM MATNR FORM WERKS OP FN UOM OP BN UOM CB FN UOM USNAM CPUDT India 470
Field entries
Materials excise group Date from which RG1 report is required, normally the date of going live Material Enter P (Packed) or L (Loose). Do not leave this field blank. Leave this field blank. Leave these fields blank. All quantities in this table are updated in the base unit of measure of the material. User ID of the person filling out the table. Date of entry 178
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CPUTM
Time of entry
Features
To access the report, from the SAP Easy Access screen, choose Indirect Taxes Registers Excise Tax Update RG 23A/C Issues and RG 1.
Selection
On the selection screen, you specify: Which documents you want to cover: Enter general organizational details in the Company details group box. Enter details about the documents that you want to include in the register, in the Document header and Document details group boxes.
Which register you want to update, in the Registers group box Whether you want to run the program in batch mode
You can also check what date the data was last extracted.
Output
The system displays a list of material documents that have not yet been entered in the register. 1. Select the documents that you want to add to the register. 2. To check if there is enough stock in the specific excise group for the register for issues or receipts, Simulate. select the line items and choose We recommend that you use this option before proceeding; it will show the line items that can be updated in the register. Issues and receipts are handled separately based on the following register and classification code combinations:
Register Type
RG 23A
Goods issues
IIM IPD IWD
Goods receipts
ROP
RG 23C
ROP
RG 1
RMA ROP
Lines that can be updated in the register will be shown with a green traffic light, while those which are not eligible (for example, if there is not enough stock on hand) will be marked with a red traffic light. You can reselect the required line items and repeat the Simulate process. Register entry.
The system updates the Part I or RG 1 tables with the material documents.
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For RG 1 issues to sales, wherever there is an excise invoice it is picked up and used for RG 1 updating. The same option can be used for creating entries in RG 23A or RG 23C Part I registers. While creating entries in the register, system will pick up only those material documents for which Part I posting has not been done yet.
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Data Extraction
Use
You use this report to extract the data in order to create the excise registers (see Creation of Excise Registers [Page 177]).
Prerequisites
You have entered the closing balance of the RG23A Part II, RG23C Part II, and PLA registers in table J_2IACCBAL, as they were on the day prior to your extracting the register data.
Assume you want the extract the registers from 1 January 2001. You have to maintain the closing balances in the table J_2IACCBAL as on 31 December 2000. You make the entries in table J_2IACCBAL as described below:
Field
EXGRP REGISTER
Entry
Excise group of the registers Type of register Make an entry for each of the following: RG23ABED RG23ASED RG23AAED RG23CBED RG23CSED RG23CAED PLABED PLASED PLAAED PLACESS
DATUM WERKS
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Leave this field blank Closing balance in the register Leave this field blank Leave this field blank User ID of the person making the entries Date of entry Time of entry
Features
To access the report, from the SAP Easy Access screen, choose Indirect Tax Registers Excise Tax Extract.
Selection
On the selection screen, enter data as follows: If you select All registers, the system will create an extract for all registers. If you only want to create an extract for specific registers, select Select any register and then the registers that you want. If you want to find out when an extract was last created, select Last extracted dates. The system then displays the information in a dialog box.
Output
The system extracts the data. You can now print it out using the Register Printout [Page 183] report.
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Register Printout
Use
You use this report to print out your excise registers.
Prerequisites
Before you can print a register, you must have extracted the data [Page 181].
Features
To access the report, from the SAP Easy Access screen, choose Indirect Tax Registers Excise Tax Print Utility Program.
Selection
On the first selection screen, you specify which excise register you want. On the second selection screen, you specify: Which excise group and plant are to be covered Which period of time is to be covered Whether you want the debit entries to the accounts to be shown individually or consolidated for each day
Output
The system prints out the registers.
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Prerequisites
Before you can download the data for registers RG 1 and RG 23, you must have updated them (see Update of RG 1 and Part I Registers [Page 178]).
Features
To access the report, from the SAP Easy Access screen, choose Indirect Tax Registers Excise Tax Data Download.
Selection
On the selection screen, specify: Which data you want to download (in the Register to be downloaded group box) Which documents are to be included (by document date and excise group) The location and name of the file that you want to save the information in (in the File name field)
Output
The system saves the data in a file on your hard disk. For information about how the files are structured, see: RG 1 [Page 192] 470 184
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RG 23A and C, Part I [Page 186] and Part II [Page 187] RG 23D [Page 190] Plant excise details [Page 191]
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Structure
Field
REGTYP
Length
1
Use
Register A C RG23A RG23C
TRNTYP EXGRP SNO SYEAR PDATE MAKTX MENGE MEINS EXNUM EXDAT NAME1 ORT01 PSTLZ EXCCD EXCRN EXCRG EXCDI EXCCO CHAPID P2NO RISIND STATUS
4 2 10 4 8 40 13 3 10 8 35 35 10 20 20 40 20 20 12 10 1 1
Transaction type (GRPO = goods receipt) Excise group Part I serial number Year of serial number Posting date Material description Quantity Unit Excise invoice number Excise invoice date Vendor name City Pin code Excise code number of vendor Excise registration number of vendor Excise range number Division number Excise collectorate of vendor Chapter ID Corresponding Part II entry number Receipt/issue indicator Entry status U D Undeclared material Deleted item
10 4 3
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In case of Part II entries for debit and credit (except for capital goods), if the excise invoice contains multiple chapter IDs, then the excise value per chapter ID is shown in the lines immediately following the Part II entry. These entries have the same Part II serial number. Only the fields REGTYP, TRNTYP, EXGRP, SNO, SYEAR, EXNUM, EXDAT, BED, SED, AED, CESS, CURR, and CHAPID will have valid values. In case of the Part II credit entries for capital goods, after the Part II entry, the excise amount is shown per excise invoice. These entries have the same Part II serial number. Only the fields REGTYP, TRNTYP, EXGRP, SNO, SYEAR, EXNUM, NAME1, ORT01, PSTLZ, BED, SED, AED, CESS, CURR will have valid values.
Structure
Field
REGTYP
Length
1
Use
Register type A C P RG23A RG23C PLA
TRNTYP
Transaction type 57CM 57FC 57NR CAPE CEIV DIEX 57F4 completion 57F4 subcontractor goods issue Non receipt of 57F4 Capital goods Canceling the generated excise invoice Differential excise posting
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Factory sale and stock transfer Goods receipt (raw material) Reversal without reference Reversal in case of consumption other than production CENVAT reversal for write of cases PLA account adjustment through TR6 challan Excise paid on other movements Excise invoice without PO
MRWO TR6C OTHR EWPO EXGRP SNO SYEAR PDATE EXNUM EXDAT NAME1 ORT01 PSTLZ EXCCD EXCRN EXCRG EXCDI EXCCO BED SED AED CESS CURR CHAPID P1NO PREPRN CVDIND EXPIND 2 10 4 8 10 8 35 35 10 20 20 40 20 20 19 19 19 19 3 12 10 10 1 1 Excise group Part II serial number Year of the serial number Posting date Excise invoice number Excise invoice date
Vendor/customer/subcontractor name City Pin code Excise code number of vendor/customer/subcontractor Excise registration number of vendor/customer/subcontractor Excise range number (in case of credit entries) Division number (in case of credit entries) Excise collectorate of vendor/customer/subcontractor BED SED AED CESS Currency Chapter id Corresponding part I entry number (in case of credit entries) Preprinted excise invoice number CVD indicator (X = CVD) Export indicator in sales Blank B D Local sale Export under bond Deemed export
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(Capital goods only) Field use depends on material type: Assets Consumable Tools Installation certificate number Intimation document number Intimation document number
8 12 50 50 1
Intimation/certificate date (capital goods only) Asset number (for capital goods: assets only) Remarks Process for subcontracting challan Status Space R Normal Reversed
10 4 10 10 4
Reference document number Reference document year Vendor number Material document number Material document year
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Structure
Field
INDCTR
Length
1
Use
Receipt/issue indicator I R Issue Receipt
EXNUM EXDAT NAME1 ORT01 PSTLZ EXCCD EXCRN EXCRG EXCDI EXCCO MAKTX MENGE MEINS CHAPID BED SED AED CURR VBELN PDATE NAME1B ORT01B PSTLZB
10 8 35 35 10 20 20 40 20 20 40 13 3 12 19 19 19 3 10 8 35 35 10
Supplier's excise invoice number Supplier's excise invoice date Vendor/consignee name City of vendor/consignee Pin code Excise code number Excise registration number Excise range number Division number Excise collectorate Material description Quantity Unit Chapter ID BED SED AED Currency Invoice (delivery document) Invoice date Name of buyer City of buyer PIN code of the buyer
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Structure
Field
WERKS NAME1 NAME2 STRAS PFACH PSTLZ ORT01 LAND1 EXCCD EXCRN EXCRG EXCDI EXCCO
Length
4 30 30 30 10 10 25 3 20 20 40 20 20
Use
Plant code Plant name 1 Plant name 2 Street and house number Post office box Postal code City Country Excise code number Excise registration number Excise range number Division number Excise collectorate
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Data Structure of RG 1
Definition
The table below shows the data structure of the file that the system creates when you download the data from RG 1.
Structure
Field
MANDT EXGRP SYEAR SERIALN MBLNR MJAHR ZEILE BWART MATNR MENGE MEINS MAKTX RISIND DOWNL DECLRD EXPIND REASON RDOC1 RYEAR1 RIND1 BEDRATE AEDRATE SEDRATE EXCUR EXBAS EXBED EXAED EXSED CESS STATUS USNAM
Length
3 2 4 10 10 4 4 3 18 7 3 40 1 1 1 1 40 10 4 1 3 3 3 5 7 7 7 7 7 1 12
Use
Client Excise group Year of the serial number RG 1 serial number Number of a material document Year of material document Item in material document Movement type (inventory) Material number Quantity Base unit of measure Material description Receipt/issue indicator Download indicator Item declared for excise Export type Reason for movement Reference document 1 Reference year 1 Reference document type 1 Basic excise duty rate Additional excise duty rate Special excise duty rate Currency Base value for excise calculation Basic excise duty Additional excise duty Special excise duty Cess amount Register entry status Created by
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8 6 8 12
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Monthly Return
Use
The central excise authorities have by vide notification no: 2000-(N.T) dated 28th April, 2000, prescribed the form of monthly return under rule 57AE of the central Excise Rules, 1944. The SAP System offers you a report with which you can prepare the necessary printouts. It covers both of the following: Annexure This is a list of all the invoices and bills of entry for which you have made a Part II credit posting over the past month. For each document, it shows the information required by the authorities. Abstract This is a summary of the excise information from the annexure.
Prerequisites
You have maintained the vendor types in the vendor master data [Page 115], so that they can be are shown on the list.
Features
To access the report, from the SAP Easy Access screen, choose Indirect Taxes Registers Excise Tax CENVAT Register.
Selection
On the selection screen, enter data as follows: Organizational data Posting dates of the documents to be covered Whether you want to print the annexure or the abstract If you want to print the annexure, you must also specify whether the report is required for inputs or for capital goods. If you want to print the abstract, the details are printed for both inputs and capital goods.
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Features
In Country Version India, (CIN), this component handles sales processes as found in India. In addition to the generic functions, it allows you to: Handle CENVAT in your sales processes The system calculates excise on your sales and creates excise invoices as required and makes the appropriate postings to your CENVAT accounts. It covers sales from factories, sales from depots, and offers functions for other types of goods movements; it also covers sales to export-oriented units and export sales. Record concessional and exemption forms sent to you by your customers Make adjustment postings to your CENVAT accounts
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Use
In the SAP System, there are three different procedures for creating excise invoices Sales direct from the factory This procedure is for when you sell manufactured goods straight from the factory at which they were produced, in which case you levy excise duty when the goods leave the factory on their way to the customer. If, when you send the goods to the customer, you enclose the commercial invoice, you create the excise invoice with reference to the commercial invoice. If you want to send the commercial invoice after you have dispatched the goods, however, you create the excise invoice with reference to a pro forma commercial invoice. For more information about these procedures, see Sales from Factories [Page 199]. As well as creating excise invoices individually, you can also create them in batches (see Creation of Excise Invoices in Batches [Page 205]). Sales from depots A depot is a site at which the goods are stored, away from the factory at which they were produced. In this procedure, you have to levy the excise duty when you transfer the goods from the factory to the depot, and then make sure this is passed on to the customer when it makes a purchase. For more information, see Sales from Depots [Page 213]. Sales (other goods movements) Some other goods movements may also require you to create an excise invoice with reference to other documents. The SAP System offers separate functions for these purposes (see Excise Invoices (Outgoing) for Other Movements [Page 220]).
Structure
Numbering of Excise Invoices
Outgoing excise invoices have two numbers: an internal document number, which is assigned immediately you create an excise invoice; and an excise invoice number, which is not assigned until you have verified and posted it. As far as the excise invoice number is concerned, you have to number your outgoing excise invoices in sequential order, starting each year on 1 April. You must notify the excise authority of the jurisdiction of the invoicing location. The serial number must be printed on each page of the excise invoice. Each number range is governed by a series group. You must create at least one series group in order to be able to number the excise invoices. If you need more than one number range, you must create the corresponding number of series groups. You do so in the CIN Implementation Guide (IMG), by choosing Global Settings Series Groups.
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Use
In conjunction with other data, this data is used to calculate excise duty [Page 28] on various transactions. To maintain the data, from the SAP Easy Access screen, choose Indirect Taxes Master Data Excise Rate Maintenance, and then select the following options described below.
Structure
The excise part of the customer master contains the following information:
In order for the system to be able to calculate which rate of excise duty [Page 28] to apply on sales to the customer, you must also assign it a customer excise duty status (for more information about how this works, see Determination of Excise Duty Rates [Page 28]).
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Use
In conjunction with other data, this data is used to calculate excise duty [Page 28] on various transactions. To maintain the data, from the SAP Easy Access screen, choose Indirect Taxes Master Data Excise Rate Maintenance, and then select the following options described below.
Structure
The excise part of the plant master is divided into the following screens:
In order for the system to be able to calculate which rate of excise duty [Page 28] to apply on purchases for this plant, you must also assign it a plant excise duty status (for more information about how this works, see Determination of Excise Duty Rates [Page 28]).
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Prerequisites
In order for the system to be able to copy the information from document to document, you must have set up the copying control procedures in Customizing for Sales and Distribution (SD). This differs according to when you want to send the commercial invoice: Along with the delivery In this case, the document flow would be OR (standard sales order type) LF (standard delivery type) F2 (invoice). At a later date The document flow would be OR JF (delivery type, a copy of LF) JEX (pro forma billing document type, a copy of document type F8) F2. In addition, you must also have maintained the settings in the Country Version India (CIN) Implementation Guide (IMG), by choosing Global Settings Assign Excise Invoice Billing Type to Delivery Type. A sample pricing procedure, JFACT, is provided for this sales procedure.
Process Flow
1. The sales clerk creates a sales order, following the standard procedure [Ext.]. There are special procedures for: Customers in possession of exemption forms [Page 202] Exports [Page 204]
2. The shipping clerk creates a delivery, again, following the standard procedure [Ext.]. On the initial screen, you set the appropriate delivery type (see above). 3. In the warehouse, the storeperson issues the goods. The system only allows users to create a pro forma excise invoice if the delivery is complete, so as to prevent them from creating multiple pro forma excise invoices. 4. What you do at this stage depends on whether you want to send the commercial invoice along with the delivery or whether you want to invoice the customer later. If the invoice is to be shipped with delivery, the shipping clerk: i. ii. Creates an invoice, following the standard procedure [Ext.]. Creates an excise invoice [Page 208] from the invoice
If the invoice is to be sent on at a later date, the shipping clerk: i. Creates the pro forma excise invoice [Page 207] The pro forma excise invoice is only required for technical purposes and is not sent to the customer. The system does not make any accounting postings at this stage. ii. Creates an excise invoice [Page 208] from the pro forma excise invoice
In both these cases, the system creates an accounting document to post the excise duty to a clearing account.
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Instead of creating excise invoices manually, you can also have the system create them automatically [Page 201]. Alternatively, you can create them in batches [Page 205]. 5. You ship the goods. 6. When the time comes to invoice the customer, you create the invoice, following the standard procedure [Ext.]. Irrespective of the number of excise invoices that you have issued, you can combine the delivery items in a single invoice (if the standard requirements are met).
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Prerequisites
To activate this function, in the Country Version India (CIN) Implementation Guide (IMG), make the following settings: Under Global Settings Excise Groups, select Create EI. This activates the automatic creation function. Under Sales and Distribution Utilization Determination. Here, you specify which CENVAT accounts the system is to post the different types of excise duty to. Under Sales and Distribution Excise GroupSeries Group Determination. Here, you specify which excise group and series group the excise invoices are to be created for.
Features
When you post an invoice, the system creates an excise invoice. All the information that it needs to create the excise invoice is provided either by the invoice or by the Customizing settings that you have made in Sales and Distribution. It also determines the excise invoice type [Page 210] automatically by means of a user exit.
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Exemption Forms
Use
Some customers may be liable to excise duty at reduced rates or exempt from it altogether (for example, customers abroad). Such businesses must provide you with a copy of their exemption forms in order to claim their exemption.
Activities
If you make a sale to a customer that is in possession of an exemption form, you have to record the form number in the sales order. The system then automatically applies the appropriate rate of excise duty. When you create the sales order, enter the form, using the customer tax classification fields. Based on the customer tax classification status, you can use different excise rates for a sale transaction. If the form has not been submitted by the time you create the pro forma excise invoice, the excise value will be recalculated at the normal rate.
See also:
Form Tracking [Page 226]
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Export-Oriented Units
Use
Any sales that you make to export-oriented units (EOUs) require special treatment by the SAP System.
Prerequisites
You have maintained a zero-rate excise duty indicator for customers that qualify as 100% EOUs.
Activities
When you come to create the excise invoice, the excise value is zero in the pro forma excise invoice document. No excise duty is debited to the CENVAT account, and so no accounting entries are generated. However, the sale is marked as a deemed export, and the system generates an outgoing excise invoice. Even though the excise duty is zero, when you print the excise invoice, the system calculates the duty for the purposes of printing.
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Exports
Use
Some exports require special treatment by the SAP System with respect to excise duty: Exports under bond are not subject to excise duty and thus have to be handled accordingly. Exports not under bond, however, are handled like any other goods issue.
Features
The SAP System handles export sales as it does all other sales from factories, with one or two exceptions as described below.
If so, the system automatically applies a pricing procedure for exports (in the standard system, JEXPOR).
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Features
To access the report, from the SAP Easy Access screen, choose Indirect Taxes Sales/Outbound Movements Excise Invoice For Sales Order Batch Utilization.
Selection
On the selection screen, specify which billing documents (invoices or pro forma excise invoices) you want to create excise invoices for.
Output
A list of commercial invoices and pro forma excise invoices appears, which you process as follows: 1. If you want to see how much credit is available on your CENVAT accounts and if there is enough to cover the excise duty that you will incur when you create the excise invoices choose Account balances. A dialog box appears with the following information: The amounts under Balances are the amounts available on the CENVAT accounts. The amounts under Utilization are the total amounts of the excise duties to be levied. If the CENVAT accounts do not contain enough credits to cover the excise duties, the amount short is shown under Deficit.
2. When you know which documents you want to process, select them and choose Batch utilization.
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Prerequisites
You have: Customized the output for billing documents You can do so in Customizing for Sales and Distribution (SD), by choosing Basic Functions Output Control Output Determination Output Determination Using Condition Technique Maintain Output Determination for Billing Documents. You can use output type J1I0 and the SAPscript form J_1I_EXC_INVOICE. The driving program is J_1IEXCP. The output determination has been set up for the billing document that is used as the excise invoice reference. Maintained condition records for the output You can do this in Logistics Sales and Distribution Master Data Output Billing Document Create. This ensures that output gets copied to all the excise reference documents.
Features
To access this function, from the SAP Easy Access screen, choose Indirect Taxes Sales/Outbound Movements Excise Invoice For Sales Order Print.
Selection
On the selection screen, enter the numbers of the excise invoices. If any of these are reprints, select Incl. printed excise inv.
Output
From the list of excise invoices, you have the following options: To display an excise invoice, select it and choose To print an excise invoice, select it and choose . .
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Prerequisites
You have: Customized the rounding-off indicator for sales transactions Specified which exchange rate type to use for export invoices
You make both of these settings in the Country Version India Implementation Guide (CIN IMG), by choosing Global Settings Company Settings.
Procedure
1. From the SAP Easy Access screen, choose Indirect Taxes Sales/Outbound Movements Excise Invoice For Sales Order Outgoing Excise Invoice Create/Change/Display If you want to create the excise invoice with reference to a pro forma excise invoice or commercial invoice, choose Excise Invoice Create. If you want to create the excise invoice with reference to a delivery note, choose Exc. inv. for delivery Create.
2. Enter the number of the reference document. If you do not know the document number, you can search for it by choosing 3. Choose . Due list.
The excise invoice screen appears. The header data is displayed at the top; the line items, which the system has copied from the reference document, are displayed at the bottom. 4. Enter header data as required. 5. To check if the utilization is done properly and the document is ready for posting, choose 6. To enter texts for the excise invoice, choose . .
The text IDs for the outgoing excise invoice are created using the Country Version India (CIN) Implementation Guide (IMG). 7. To display the balances of the CENVAT accounts, choose Balances. 8. To display the utilization details [Page 209], choose 9. Save the excise invoice. .
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Prerequisites
To enable immediate utilization of CENVAT, you can do so in the Country Version India Implementation Guide (CIN IMG), by choosing Global Settings Series Groups.
Features
The information is shown in two group boxes: Excise details This shows you the excise invoice type [Page 210], which you can change if necessary by choosing . It also shows you how much excise duty will be charged on the sale. Balance utilization This shows you which CENVAT accounts the excise duty will be debited to. The system automatically proposes which CENVAT accounts it is to debit the excise duty to. It first takes the RG 23 accounts, and if there is not enough credit to cover it, it debits the remainder to the personal ledger account (PLA). The cess component of excise can only be taken from the PLA. If immediate utilization is active for a series group, you can change the default utilization proposal. You can decide from which register to pay the amount. When you save the invoice, the system generates Part II entries in the appropriate registers. These excise invoices are not listed further during fortnightly payment of CENVAT. If immediate utilization is off for the series group, the system proposes the excise duty values directly in the RG 23A fields, but the postings are made to intermediate accounts for excise duty. The system does not create any Part II entries. Entries are posted into a dispatch register. When you then run the fortnightly payment program, the system picks up these invoices and allows payment of CENVAT. For information about debiting the excise duty to a different company, see Intercompany Excise Duty Utilization [Page 211]
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Activities
When you come to create an excise invoice for an export sale, if you need to change the excise invoice type, follow this procedure: 1. Set the excise invoice type to Deemed, Bond, or No bond. 2. Choose Calculate tax. The system recalculates the excise duty according to the excise invoice type (see below). To do so, it translates the assessable value into the local currency as at the excise invoice date. What happens next depends on the excise invoice type: Deemed exports The excise to be paid will be zero. This information will be used when the Part II registers are downloaded. When the system creates the excise invoice, it numbers it as a domestic excise invoice. Exports under bond The system sets the excise duty to zero and generates an outgoing excise invoice. It does not generate any entries for the Part II register. The excise invoice is created with an export excise invoice number. Exports not under bond The system applies the tax code defined in the CIN Implementation Guide (IMG) and calculates the excise duty as normal. Again, the excise invoice is created with an export excise invoice number.
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Procedure
1. From the SAP Easy Access screen, choose Indirect Taxes Excise JV Create Cancel exc. inv. or Indirect Taxes Sales and Outbound Movements Excise Invoice Create/Change/Display Cancel. 2. Enter the number, year, and series group of the excise invoice that you want to cancel. A dialog box appears. 3. Choose Yes. 4. Save the adjustment posting.
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Prerequisites
You have customized: Stock transport processing, in Customizing for Materials Management (MM), by choosing Purchasing Purchase Order Set Up Stock Transport Order The copying control for copying stock transport order NL to excise invoice JEX You make this setting in the Country Version India (CIN) Implementation Guide (IMG), by choosing Sales and Distribution Assign Excise Invoice Billing Type to Delivery Type. The item category NLN (standard transport order) so that it is relevant for billing You do this in the standard IMG, in Customizing for Sales and Distribution (SD), by choosing Sales Sales Documents Sales Document Item.
Process Flow
1. You create the sales order, following the standard procedure [Ext.]. The standard pricing procedure for depot sales is JDEPOT. 2. You create the delivery, again, following the standard procedure [Ext.]. 3. You assign excise invoices to the delivery [Page 217] or material document. 4. You verify that you have selected the correct excise invoices [Page 219] and post them. Alternatively, if you have selected the wrong excise invoices, you can cancel the assignment. 5. You create the invoice, following the standard procedure [Ext.].
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The system displays the information from the goods receipt, for example, the sending plant, the excise registration, the range, the division, and the collectorate. 3. Choose Details.
The system copies the items from the goods receipt document. In the depot it is possible to have a separate excise invoice at line item level. 4. Enter the internal document number of the excise invoice sent by the factory. 5. Choose More documents to go the excise invoice details screen.
6. Enter the internal document number of the excise invoice from the factory. The system copies the information to the line item (for example, the excise invoice number, the excise invoice date, the item number , the chapter ID, the excise invoice quantity, the amount of excise duty paid, the excise base value, and the serial number of the Part II register entry with which the excise was paid). You can change the receipt quantity to match the actual quantity received at the depot, if necessary. The system automatically adjusts the excise accordingly. 7. Go back to the item details screen. 8. Save the excise invoice. The system creates an entry in register RG 23D [Page 175].
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The system displays the information from the goods receipt, for example, the sending plant, the excise registration, the range, the division, and the collectorate. You can also maintain the excise registration details for the ship-from party, as for with the vendor. The ship-from can be different from the vendor code. (The delivering plant can be maintained as a ship-from in the system. When a valid ship-from is entered, the excise registration details copied from the vendor will be overwritten by the ship-from excise registration details.) The ship-from registration details displayed can also be overwritten manually. The dealer's commercial invoice number can be stored in the vendor excise invoice number, as in this case the dealer himself will not have an excise invoice. 11. Choose Details.
The system copies the items from the goods receipt document. It also copies the vendor's excise invoice number and the serial numbers of the entries in the RG 23A, RG 23C, and personal ledger account (PLA) registers. 12. Enter the internal document number of the excise invoice sent by the factory. 13. Select an item and choose More documents to go the excise invoice details screen.
In the case of direct purchases, there will not be any excise invoice in the system, so leave the internal document field blank. The vendor's invoice will show the details of the excise invoices through which excise has been paid for the item that is being dispatched. You can enter these details here. 14. For each item, the chapter ID, excise base value, and excise duty amounts are defaulted from the purchase order. You can change them if there is any difference. Enter the excise amount paid and the receipt quantity. You also enter the Part II register serial numbers with which the excise duty was paid and the excise registration information from the original excise invoice. 15. Go back to the item details screen. 16. Save the excise invoice. The system creates an entry in register RG 23D [Page 175]. You can change the excise invoice as long as it has not been used in any sales.
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You can also automate this procedure, using the batch selection program (J_1IJCHK), by making the appropriate Customizing settings in the Country Version India (CIN) Implementation Guide (IMG).
Procedure
1. From the SAP Easy Access screen, choose Indirect Taxes Sales/Outbound Movements Excise Invoice For Depot Create/Change/Display Delivery or Material Document RG 23D Selection. 2. Enter the delivery document number or the material number and choose 3. Select the excise invoice you want. 4. Choose . .
5. Choose Excise invoice. A list of excise invoices appears. These are the excise invoices at the depot with a balance quantity. The system also shows a list of the A certificates that can be used. You can pick up any of the A certificates, but they must be for the same excise invoice. You can only pick up an A certificate in its entirety. You cannot select part of an A certificate. 6. Select the excise invoices that are relevant to the delivery. 7. Specify what quantity to be used from each excise invoice. The system recalculates the excise accordingly. 8. Go back to the item details screen. 9. Save the data.
Result
The system creates an entry in register RG 23D [Page 175] and generates the depot excise invoice numbers. India 470 217
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If you selected any A certificates, the system also generates additional entries in the RG 23D register. The system marks the original A certificates as updated, so that they cannot be used for any other removals.
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Prerequisites
You have selected which excise invoices [Page 217] are to be assigned to the delivery and have posted the goods issue.
Procedure
10. From the SAP Easy Access screen, choose Indirect Taxes Sales/Outbound Movements Excise Invoice For Depot Create/Change/Display Delivery or Material Document Verify/Post. 11. Enter the number of the delivery that you want to verify and choose 12. Make sure that the information is correct. 13. Save the data. The system updates the posting flag in the RG 23D register. .
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In addition, you can create an excise invoice without reference to any document at all.
Prerequisites
You have specified, per excise group, whether you want to create these excise invoices in one or two steps (see below). You do so in the CIN Implementation Guide (IMG), by choosing Global Settings Excise Groups. You have also specified the maximum number of items allowed per excise invoice, in the CIN IMG, by choosing Global Settings Excise Registration IDs.
Features
Depending on your Customizing settings, you to create excise invoices in a single step or in two steps, as follows: In the two-step procedure, one operator first creates the excise invoice [Page 221], but no postings are made. A second operator then verifies that the invoice is correct and, if so, posts it [Page 222]. If the operators are more experienced, you may want to use the one-step procedure, which is quicker, but more prone to error. In this case, when you create an excise invoice [Page 221], the system automatically posts it in the background. Note that the functions for creating and canceling [Page 223] these excise invoices are different from those for other excise invoices.
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Procedure
1. From the SAP Easy Access screen, choose Indirect Taxes Sales/Outbound Movements Excise Invoice For Other Movements Create/Change/Display . 2. On the selection screen, enter data as required, including: Reference group box Specify which document you want to create the excise invoice for and which excise group it is for. Details group box Specify the vendor or customer that you are sending the invoice to. 3. Choose .
If you entered an internal document number, the system copies the item details from it. 4. Choose .
5. Enter line items for each of the materials to be included in the excise invoice. For each item, enter the following data: Material Quantity Unit of measure Base value Excise duty
6. To pick the rate and amount from a specific excise invoice, choose Get excise invoice. 7. Save the excise invoice. If you are using the one-step procedure, the system creates and posts an excise invoice. Otherwise, the system saves the information but does not make any postings: it now has to be verified [Page 222].
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Procedure
3. From the SAP Easy Access screen, choose Indirect Taxes Sales/Outbound Movements Excise Invoice For Other Movements Posting. 4. Enter the internal document number of the excise invoice. 5. Choose Release to accounting. The system displays the excise invoice. The excise duty that is to be posted is displayed at the foot of the screen, which you can change if necessary. 6. To access the balance utilization, choose .
7. To display the balance available on the CENVAT accounts, choose Account balances. 8. Save the excise invoice. The system generates the accounting documents. 9. To print the excise invoice, choose .
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Procedure
10. From the SAP Easy Access screen, choose Indirect Taxes Sales/Outbound Movements Excise Invoice For Other Movements Create/Change/Display . 11. On the selection screen, enter data as required, including: Ref. doc. type: MATD (Material document) Doc. number: Transfer posting number Vendor: Leave this field blank Customer: The customer account number of the receiving plant .
4. Choose
The system copies the details from the transfer posting. 6. For each item: Enter the net assessable value Check and change the excise duty rates
8. Save the excise invoice. If you are using the one-step procedure, the system creates and posts the excise invoice. Otherwise, the system saves the information but does not make any postings: it now has to be verified [Page 222].
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Procedure
1. From the SAP Easy Access screen, choose Logistics Materials Management Inventory Management Goods Movement Transfer Posting. 2. Choose Movement type Transfer posting Plant to plant To stock in transit. 3. Enter the number of the issuing plant and storage location. 4. Choose To purchase order. 5. In the dialog box, enter the number of the stock transport order that the receiving plant created and choose . 6. Check the data. 7. Save the transfer posting.
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Form Tracking
Use
You use this function to record and monitor forms relating to tax concessions. You can record the forms that your customers send you against their sales orders, and those that you send to your vendors against your purchase orders. You can also use these functions for monitoring other routine activities, for example, when you transfer money to your personal ledger account (PLA) using a TR6 challan.
Features
Forms for concessional sales tax must be submitted by the buyer after the goods have been delivered or after it has paid the invoice. In the case of interstate concessional sales tax rate sales, the concessional rate is granted against the issue of C-forms. Exemption from excise duty may be granted by the excise authorities under certain circumstances, for example, on exports or deemed exports. In such cases, the buyer has to produce certain statutory forms to claim concessional rates of excise duty or exemptions. The exporter has to provide the vendor with proof of export (form AR3A). If the buyer is unable to furnish the certificate at the appropriate time, material supply should be at the normal rate of sales tax or excise duty.
Activities
To access the form tracking function, from the SAP Easy Access screen, choose Indirect Taxes Forms Tracking Create/Change/Display.
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You can also use this function to cancel excise invoices [Page 232].
Features
Each of the different types of adjustment postings are documented separately. However, they all work on the same principle, as follows.
Reference Document
On the initial screen of the transaction, you specify the reference document, that is, the document which the adjustment posting is to refer to either an internal document, such as a material document or a subcontracting challan or an external document, such as an incoming excise invoice. You also specify which registers are affected by the posting. In many cases, the adjustment will have to be remitted to the authorities on a fortnightly basis. The adjustment will then be included when you run the Remittance of Excise Duty Fortnightly [Page 34] report. If the adjustment has to be remitted immediately, you specify which register is affected.
Excise Details
When you proceed to the detail screen, the system automatically shows the line items from the reference document, if it is an internal document. You specify how much excise duty is to be adjusted and which CENVAT accounts the adjustment posting is to be made to. When you edit the excise details, there are a number of functions that are available, depending on the type of adjustment posting: Assigning excise invoice to line items [Page 234] Specifying which G/L accounts are to be adjusted [Page 236] Displaying balances of CENVAT accounts [Page 237]
When you save your changes, the system creates an accounting document to make the appropriate postings.
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Procedure
1. From the SAP Easy Access screen, choose Indirect Taxes Excise JV Create Matl writeoff. 2. Enter data as required, including: Document number Enter the number of the document that you used to scrap the material. CENVAT account selection group box Specify which account is affected by the adjustment posting is for. If the posting does not have to be remitted immediately, select Fortnightly payment. 3. Choose .
The system displays the information from the material document. 4. Adjust the posting date as necessary. 5. Adjust the excise duty for each line item either: Manually By assigning the line item to an excise invoice [Page 234]
6. Specify which G/L accounts are to be posted to [Page 236]. 7. Save the adjustment posting.
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Procedure
3. From the SAP Easy Access screen, choose Indirect Taxes Excise JV Create Matl nonprod. 4. Enter data as required, including: Document number Enter the number of the material document that the adjustment posting is to refer to. CENVAT account selection group box Specify which account is affected by the adjustment posting is for. If the posting does not have to be remitted immediately, select Fortnightly payment. 6. Choose .
The system displays the information from the material document. 7. Adjust the posting date as necessary. 8. Adjust the excise duty for each line item either: Manually By assigning the line item to an excise invoice [Page 234]
8. Specify which G/L accounts are to be posted to [Page 236]. 9. Save the adjustment posting.
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Procedure
5. From the SAP Easy Access screen, choose Indirect Taxes Excise JV Create Additional excise. 6. Enter data as required. In the Document number field, enter then number of the document sent to you by the vendor. 7. Choose .
8. Adjust the posting date as necessary. 9. Enter the amount of excise duty in either of the following ways: To enter line items for different materials and the excise duty accordingly, choose enter the line items in the table. To enter the excise duty only, choose foot of the screen. and
6. If the duty qualifies as countervailing duty (CVD): a. Select CVD applicable. b. Enter the CVD amount in the BED amount field. 7. Specify which G/L accounts are to be posted to [Page 236]. 8. Save the adjustment posting.
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Prerequisites
You have already transferred the money to your PLA at the bank, using a TR6 challan, and have posted the corresponding accounting document.
Procedure
10. From the SAP Easy Access screen, choose Indirect Taxes Excise JV Create TR6 challan. 11. Enter data as required, including the document number. You can enter either the challan number or the number of the accounting document. 12. Choose .
If you entered the accounting document number, the system displays the information from it. 13. Enter the amounts against the accounts that you require. 14. Save the adjustment posting.
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Procedure
5. From the SAP Easy Access screen, choose Indirect Taxes Excise JV Create Cancel exc. inv. or Indirect Taxes Sales and Outbound Movements Excise Invoice Create/Change/Display Cancel. 6. Enter the number, year, and series group of the excise invoice that you want to cancel. A dialog box appears. 7. Choose Yes. 8. Save the adjustment posting.
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Procedure
15. From the SAP Easy Access screen, choose Indirect Taxes Excise JV Create Other adj. 16. Enter data as required, including: Document number Enter the number of the external document that you want to refer to. CENVAT account selection group box Specify which account is affected by the adjustment posting is for. If the posting does not have to be remitted immediately, select Fortnightly payment. 9. Choose .
The system displays the information from the material document. 10. Adjust the posting date as necessary. 11. Enter the amount of excise duty in either of the following ways: To enter line items for different materials and the excise duty accordingly, choose enter the line items in the table. To enter the excise duty only, choose foot of the screen. and
10. Specify which G/L accounts are to be posted to [Page 236]. 11. Save the adjustment posting.
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Procedure
1. Select the line item that you want and choose Get excise invoice. The system displays a list of all the excise invoices that you have posted from this vendor for this particular material. 2. Select the excise invoice that you want and choose The system: Enters the excise invoice document number in the Ref. doc. field (Reference document). Calculates how much of the excise duty from the excise invoice should be apportioned to the line item and enters it in the excise duty fields. .
If you then overwrite these amounts, you should also overwrite the reference document number with an explanatory text, since there is no point in maintaining the link to the reference document anymore.
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You have a line item with ten plates of glass that you have broken and are to be scrapped. You have three excise invoices from the same vendor to choose from. You pick one for 20 plates of glass with BED at INR 200. The system automatically apportions INR 100 to the line item that is to be reversed.
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Prerequisites
You have specified in the Country Version India (CIN) Implementation Guide (IMG) whether you want the users to be able to add extra debit accounts (see below), by choosing Global Settings Company Settings.
Procedure
1. Choose Determine G/L accounts. A dialog box appears that shows how much will be posted to which G/L accounts. The accounts that are displayed depend on the excise group and the CENVAT account that you entered on the selection screen. 2. Add another account, if you need to, and adjust the other postings so that the credits and debits match. 3. Enter a business area and cost center, if necessary. 4. To close the dialog box, choose .
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Action
Prepare a sales tax register [Page 107] Create outgoing excise invoices in batches [Page 205] Update the RG 1 and Part I registers [Page 178] Post the challan used to remit TDS [Page 72] Create annual return under section 194 C (Classic TDS) [Page 77] Create annual return under section 194 D (Classic TDS) [Page 77] Create annual return under section 194 I (Classic TDS) [Page 77] Create annual return under section 194 J (Classic TDS) [Page 77] Incoming Excise Invoices [Page 151] (central transaction) Capture an incoming excise invoice [Page 154] (excise clerk) Post an incoming excise invoice [Page 162] (excise supervisor) Post a bank challan [Page 63] Cancel a vendor withholding tax certificate [Page 55] Print a vendor withholding tax certificate [Page 52] Create a remittance challan [Page 59] Post a customer withholding tax certificate [Page 56] Withholding Tax Migration Health Check Program [Page 96] Withholding Tax Data Migration Tool [Page 101] Create a remittance challan for customers [Page 59] Print customer withholding tax certificates [Page 52] Withholding Tax Information System [Page 65] Prepare annual returns (Extended Withholding Tax) [Page 64] Create a subcontracting challan [Page 133] Change a subcontracting challan [Page 132] Display a subcontracting challan [Page 132] Complete, reverse, or recredit a subcontracting challan [Page 139] Reconcile quantities [Page 137] for subcontracting challans List subcontracting challans [Page 145] Make a CENVAT adjustment posting [Page 227] Create an outgoing excise invoice [Page 208] Assign excise invoices to a delivery [Page 217] for sales from depots Adjust withholding tax Item [Page 49] Reprint a vendor withholding tax certificate [Page 54] Reverse a remittance challan [Page 62] Calculate withholding tax on clearing accounts [Page 46]
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J1INUT J1IR J1IS J1IU J1IW J1IX J2I8 J2ID J2IE J2IU J2I9 J1IG J1IGA J2I5 J2I6
Clear withholding tax on clearing accounts [Page 48] Download register data [Page 184] Process an excise invoice (outgoing) for other movements [Page 220] Process exemption forms [Page 226] Verify and post an incoming excise invoice [Page 162] Create an incoming excise invoice [Page 154] (without reference to purchase order) Transfer excise duty to CENVAT account [Page 174] Archive tax deducted at source (TDS) documents [Page 78] Locate tax deducted at source documents in archive [Page 83] Remit excise duty fortnightly [Page 34] Monthly CENVAT return Excise invoice entry at depot [Page 214] Create additional excise entry at depot [Page 216] Extract data for excise registers [Page 181] Print excise registers [Page 183]
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