Central Excise applicable (eg 12.

36%) / Output VAT(eg

Sales Order

Delivery / Shipment Picking Factory Sale Location

PGI/Commercial

Intra State Sales - Output VAT applicable Inter State Sales - CST applicable

CENVAT Process
Inputs
Debit Balance
Input Credit from Vendor Material Purchase RG23A Input Credit from Vendor Capital Purchase (50%) RG23C Input Credit from Service Tax register PLA Balance

Utilization Proc
Perform the Excise Utilization CalculateTotal Available Balances CalculateTotal Excise Duty payable
Is the Balance Sufficient ?

No

TR6 Challan Payment

TR6 Challan Payment

For Factory Sale Anti Perspirent During Billing Document Customer Account Customer Sales Account Output vat Account(If applicable) CST Account Central Excise Account Cr.(if applicable) Cr. Dr. Cr. Cr.

Accounting entry in procurement RM/PM

For Domestic Procurement of RM/PM During GR Material Stock GR/IR clearing Excise Invoice Credit Cenvat Account Cenvat Clearing VAT Credit vat Account vat Clearing Dr. Cr Dr. Cr Dr. Cr.

During Invoice Verification Cenvat Clearing MVAT Clearing GR/IR Clearing Vendor Payable Dr. Dr. Dr. Cr

RG23A Part II & RG23C Part II updated

PLA Register updated

Central Excise as applicable (eg12.36%) / Output VAT(eg-12.5%) /CST (2%)

RG1 Register Update Goods Delivery

PGI/Commercial Invoice

Customer

Utilization Process

Outputs
Credit Balance

Perform the Excise Utilization CalculateTotal Available Balances CalculateTotal Excise Duty payable
Is the Balance Sufficient ?

Excise duty payable on Customer Invoice

Yes

Apportion the payable amount between the Registers RG23A, RG23C & PLA

between the Registers RG23A, RG23C & PLA

Post the Utilization Accounting Document generated & update Registers based on Amount apportionment