CIN Overview (Outbound Logisitcs)

Contents

India Localization 1. India Legal Requirements Overview 2. Logistics Process Overview ( Sales ) 3. Utilization 4. VAT
SAP 2007 / Page 2

India Localization Requirements - Overview

CenVAT (Excise)

VAT / LST / CST

Service Tax

Cenvat Credit

SAP 2007 / Page 3

India Localization Requirements - Overview

Central Value Added Tax (Excise)

VAT (LST) / Central Sales Tax

Service Tax

Cenvat Credit

SAP 2007 / Page 4

Central Value Added Tax (Excise)

What is Cenvat? Tax on manufacturing or production of goods in India Goods having 4M Characteristics are covered under this - Movable (No duty on Immovable Goods) - Marketable (Bought and Sold) - Manufactured (Come up out of a process) - Mentioned (Central Excise Tariff) Every legal entity that manufactures or produces excisable goods shall pay the duty leviable on such goods Materials are classified under various tariff headings (Chapter Ids). This will be subject to change in every financial budget. Goods consumed in-house also liable for payment of duty
SAP 2007 / Page 5

Central Value Added Tax (Excise)

What is the basis of charge? Tax Rates Provided by GOI and are subject to change after each year based on the budget Exemption to pay duty on intermediate products in the following cases - used for manufacturing capital goods - used for manufacturing final goods which are eligible for Cenvat credit Duty shall be paid when the goods are removed from the place of production or place of storage Excise duty not payable on goods manufactured for exports or deemed exports Goods manufactured in factory for use within the factory for repairs of machinery installed within the factory are exempt from excise.
SAP 2007 / Page 6

Central Value Added Tax (Excise)

Types of Excise Duty Basic Excise Duty (BED) Additional Excise Duty (AED) Special Excise Duty (SED) Education Cess on Excise Secondary and Higher education Cess

SAP 2007 / Page 7

Central Value Added Tax (Excise)

Duty Calculation - Basis Specific duty It is calculated on the basis of certain unit, length, weight etc. Eg. cigarette Ad valorem duty It is based on the value of the goods Duty based on tariff value The Govt. may fix tariff value from time to time. The duty will be calculated as percentage of tariff value fixed by the Govt. and not on assessable value

SAP 2007 / Page 8

Central Value Added Tax (Excise)

Duty Calculation Considerations Transaction value is the price actually paid or payable for the goods and includes any other amount that the buyer is liable to pay in connection with such sale Any additional consideration flowing directly or indirectly to the seller from the buyer should be added to the transaction value. Cost of production is not relevant for the purpose of determining assessable value. Assessable value may be lower than the cost price of the goods. Goods should be assessed in the form in which they are removed.

SAP 2007 / Page 9

Excise Payment Overview

Vendor Pays Excise Duty

Plant Pays Excise Duty for all outbound goods movement Claims Cenvat

Customer Pays Excise component to the Vendor

SAP 2007 / Page 10

Central Value Added Tax (Excise)

CENVAT PAYMENT

Duty to be paid by 5th of the following month

Duty deposited in bank using TR 6 challan and credited to PLA

Duty is paid by debiting PLA

SAP 2007 / Page 11

Central Value Added Tax (Excise)

Excise Registers Statutory Excise Reporting Excise Registers (RG23A & C Part I & Part II,RG1, PLA, RG23D) Excise Monthly Returns Bond Registers License Registers Running Bond Registers

SAP 2007 / Page 12

India Localization Requirements - Overview

CenVAT (Excise)

VAT / LST / CST

Service Tax

Cenvat Credit

SAP 2007 / Page 13

VAT / Central Sales Tax

How is Sales tax treated in India ? This is a tax on sale VAT / LST is charged on sales within the state Central Sales Tax (CST) is charged on inter-state sales Any sale would be charged to either VAT or CST but only to one of them Every person carrying on any business is required to charge VAT / CST, on all sales made by him, and pay it to the Government VAT / CST shall be charged at the rate in force as on the date of sale

SAP 2007 / Page 14

VAT / Central Sales Tax

Tax Impact under VAT System Rs. STAGES I Manufacturer Selling price (excl. tax) VAT @ 12.5% Sale price Tax paid 100.00 12.50 112.50 12.50 II Wholesaler Cost price Overheads & profit @ 20% Sale price (excl. tax) VAT @ 12.5% Sale price (incl. Tax) Tax paid (15-12.50) 100.00 20.00 120.00 15.00 135.00 2.50 III Retailer Cost price Overheads & profit @ 20% Sale price (excl. tax) VAT @ 12.5% Sale price (incl. Tax) Tax paid (18-15) 120.00 24.00 144.00 18.00 162.00 3.00

SAP 2007 / Page 15

CENVAT vs. VAT

Cenvat
Central Value Added Tax

VAT
State Value Added Tax

Revenue to Central Government

Revenue to State Government

Tax on Manufactured Goods Single point tax - paid at the first point of goods movement Credit can be availed

Tax on Sale of goods Multi Point Tax payable at each stage of value chain Credit can be availed except in case of LST

General CENVAT rate @ 16% with exceptions Centrally administered Cenvat Chain cannot be broken on interstate boundaries Cenvat credit can be availed on Services
SAP 2007 / Page 16

General VAT rate @ 4% or 12.5% with exceptions State administered Chain broken on interstate transactions Cenvat credit cannot be availed on Services

India Localization Requirements - Overview

CenVAT (Excise)

VAT (LST) / Central Sales Tax

Service Tax

Cenvat Credit

SAP 2007 / Page 17

Service Tax

Tax on services rendered Applicable only on those services which have been notified by the Government Tax is payable @ X % plus education cess & Higher and Secondary education cess Exemptions to persons rendering taxable service below 400,000 INR Tax to be paid by 5th of the next month Service tax is payable on advances

SAP 2007 / Page 18

Service Tax
Service Tax Considerations Service tax is payable on value of services Value of service is the gross amount charged by the service provider for the taxable service provided Any discount/rebate given to customer before accepting the payment would be deducted from the gross amount In most of the cases person providing the taxable service is liable to pay tax No tax on services which are exported or used for providing services which are being exported

SAP 2007 / Page 19

Service Tax
Export of Service

Should be at least partly performed outside India

It is delivered outside India and used outside India

Payment for such services is received in foreign exchange

No tax on services which are exported

SAP 2007 / Page 20

Service Tax
Reporting

Half yearly return in form ST-3 to be filed within 25 days from the end of the half year

Return needs to be accompanied by TR -6 challan evidencing duty payment

SAP 2007 / Page 21

India Localization Requirements - Overview

CenVAT (Excise)

VAT / LST / CST

Service Tax

Cenvat Credit

SAP 2007 / Page 22

CENVAT Credit
How the CENVAT credit may be Utilized? Cenvat credit may be utilized towards payment of Excise duty on any final product An amount equal to Cenvat credit taken on inputs if such inputs are removed as such An amount equal to Cenvat credit taken on capital goods if such capital goods are removed as such Service tax on any output service

SAP 2007 / Page 23

CENVAT Credit
How the CENVAT credit may be Utilized? Towards payment of Education cess on excisable goods or on taxable services Where any input or input service is used in final product which is cleared for export, the Cenvat credit in respect of input or input service so used shall be utilized towards payment of excise duty on domestic consumption or towards payment of service tax on output service Where the adjustment mentioned above is not possible, the manufacturer shall be allowed a refund of such an amount

SAP 2007 / Page 24

CENVAT Availment & Utilization Overview

ON-LINE TRANSACTIONS
CENVAT on hold for Cap Goods
DESPATCH Credit ED Payable A/c SALES EXCISE INVOICE PROCESS

GOODS RECEIPT

Debit CENVAT on-hold A/c

VENDOR EXCISE INVOICE PROCESS Debit CENVAT A/c

CENVAT Account
Credit CENVAT A/c

Excise Duty Payable A/C

Debit ED Payable A/c (Consolidated Entry)

MONTHLY TRANSACTIONS
DEPOSIT FUNDS IN PLA ACCOUNT Debit PLA Account SELECT REGISTER

PLA A/C
Credit PLA A/c

Excise duty Utilization Transaction

SAP 2007 / Page 25

Contents

India Localization 1. India Legal Requirements Overview 2. Logistics Process Overview ( Sales ) 3. Utilization 4. VAT
SAP 2007 / Page 26

India Localization Logistics: Process Overview

Excise Sales Overview

Removal of Goods

From Factory

From Depot

Sale

Transfer to Factory

Sale

Transfer to Factory

Return to Vendor

Transfer to Depot

Return to Vendor

Transfer to Depot

Return to Customer

Transfer to Subcontractor

Return to Customer

Transfer to Subcontractor

Full Compliance across the Full Compliance across the Distribution Process Distribution Process

SAP 2008 / Page 28

Excise Sales Scenarios

Sale from Factory

Transfers to Depot

Sale from Depot

Export Sale

SAP 2007 / Page 29

Excise Sales Scenarios

Sale from Factory

Transfers to Depot

Sale from Depot

Export Sale

SAP 2007 / Page 30

Sale from Factory

Supplying Plant

Excise Invoice Price: 1000 Qty : 10 PC Duty 16% + 160 Dispatch

Debit: Rs. 160

Excise Duty Payable A/C

# Excise Invoice creation in the background during Billing # Provides for posting of Excise Invoice to profitability segment # CENVAT Utilization: # Immediate during Excise Invoice creation # Periodic Utilization # Batch Creation of Excise Invoices supported

Monthly utilization CENVAT/Part II Register PLA Register

SAP 2007 / Page 31

Sale from Factory

No CIN related updates

Delivery

Update Registers and batch utilization

Goods Issue

Excise Invoice

ED Payable Utilization

SAP 2007 / Page 32

Sale from Factory

Separate Commercial and Excise Invoice

Sales Order

Delivery

Proforma Invoice

Excise Invoice

Printing Excise Invoice

Commercial Invoice

Posting to Excise duty payable account Posting to CENVAT accounts for Utilization

SAP 2007 / Page 33

Sale from Factory

Single Commercial and Excise Invoice

Sales Order

Delivery

Commercial Invoice

Excise Invoice

Printing Excise Invoice

Posting to Excise duty payable account Posting to CENVAT accounts for Utilization

SAP 2007 / Page 34

Sale from Factory

Excise Document Flow

Sales Order Sold to : 2300 Material: 400 Quantity: 5

Delivery Ship to: 2300 Material: 400 Quantity: 5

Billing Bill to: 2300 Material: 400 Quantity: 5

Excise Invoice Sold to : 2300 Material: 400 Quantity: 5

SAP 2007 / Page 35

Sale from Factory

Excise Invoice Features Excise invoice created automatically in background during creation of billing document Feature made optional and triggered based on customization settings Excise group and Series group automatically determined based on customization Provision to print excise invoice immediately after automatic creation of excise invoice

SAP 2007 / Page 36

Sale from Factory

Utilization Due List Listing of all billing documents due for utilization provided Also includes ability to view,
-

Account balances Total duty amount needed to utilize the displayed billing documents

Deficit, if any

SAP 2007 / Page 37

Sale from Factory

Batch Utilization Excise Invoices can be created in Batches Provision of additional fields in selection screen like,
-

Billing Date SD Document Category Billing Document Category

SAP 2007 / Page 38

Excise Sales Scenarios

Sale from Factory

Transfers to Depot

Sale from Depot

Export Sale

SAP 2007 / Page 39

Transfers to Depot

Stock Transfer Order

Replishment Delivery

Proforma Invoice

Excise Invoice

Printing Excise Invoice

SAP 2007 / Page 40

Transfers to Depot
Depot Excise Requirements Distribution of Excisable goods at depot involves maintenance of RG23D registers. Incoming Excise Invoice reference is required to be mentioned on depot Sales Invoice At the Factory gate, Excise is paid on the declared value of the goods to be sold at depot. Depot should charge from the customer the same Excise duty from that was paid at factory/source. In case of price escalations at depot the difference needs to be paid at the factory.

SAP 2007 / Page 41

Transfers to Depot
Depot Receipts for Stock Transfer

GR made against the delivery note / stock transfer Excise invoice details directly copied from factory invoice Loss in transit taken care of Ship-from can be captured at Excise Invoice for depot. Multiple P.O.s can be combined in one receipt Folio number generation can be switched on through customization Item details are proposed for stock returns

SAP 2007 / Page 42

Transfers to Depot
Depot Receipts for Direct Purchases

GR made against the PO Individual excise invoice details copied from PO item or can be entered at item level For imports CVD can be marked Ship-from can be captured at Excise Invoice for depot. Multiple P.O.s can be combined in one receipt Folio number generated based on customization

SAP 2007 / Page 43

Excise Sales Scenarios

Sale from Factory

Transfers to Depot

Sale from Depot

Export Sale

SAP 2007 / Page 44

Sale from Depot

Sales Order

Delivery & PGI

Excise Invoice Capture

Commercial Invoice

Selling Price 1000 , Quantity 10, ED @ 16% = 160 RG23D Reduce quantity by 10, Debit 160

SAP 2007 / Page 45

Sale from Depot

Depot

Invoice Price: 1000 Qty : 10 PC Duty 16% + 160 Dispatch

Depot Receipts
Stock Transfer Excise Invoice details from Factory Invoice Handles Loss in Transit Multiple POs to one receipt Item Details proposed for stock returns Customizable Folio Number Generation Direct Purchase Individual Excise Invoice details from PO item CVD Identification for Imports Multiple POs to one receipt Customizable Folio Number Generation Debit: Rs. 160 Reduce qty by 10

Depot Sales
Provides for Excise Invoice Selection from available Invoices No separate Excise Invoice at Depot Consolidation of Excise Value (from selected Excise Invoices) in the Commercial Invoice Provision to create Depot Invoice based on Delivery document Option to restrict incoming invoice selection from same source of supply

RG23D Register

Supports A-Certificate Process Supplementary Receipts

Sale from Depot

Depot Sales Separate steps for Excise Invoice create and verification Option for Single step creation and verification through customization Option to cancel excise invoice before verification Provision to create depot invoice before post goods issue based on delivery document Option to restrict incoming excise invoice selection from the same source of supply User-exits for unit conversion and Excise / Series group determination

SAP 2007 / Page 47

Sale from Depot

Depot Sales: A-Certificate Selection Pick up the A-certificates relevant for the current removal A-certificate can be selected along with the corresponding excise invoice Multiple A-certificates can be picked up Splitting of the A-certificate amount across removals not allowed Separate RG23D entries in the same folio for better tracking Value gets added up and cumulative excise proposed during Billing

SAP 2007 / Page 48

RG23D Register

Material Receipt in Depot Movement / sale from depot

Text Receipt update the quantity and the value in RG23D The reference / mother invoice details in terms of batches etc captured Text

Text

Reference to the mother invoice is made Update goods issue quantity

Excise amount cannot differ from that paid at the first point of goods movement

SAP 2007 / Page 49

Depot Operations

Comprehensive solution for Depot functionality RG23D Maintenance and Printing functionality is available Provision to receive Internal as well as External Excise Invoice at Depot. Close integration with MM and SD processes

SAP 2007 / Page 50

Excise Sales Scenarios

Sale from Factory

Transfers to Depot

Sale from Depot

Export Sale

SAP 2007 / Page 51

Export Sale

Supplying Plant Excise Invoice If Exported under bond

Price 1000, Quantity 10, Duty@ 16% = 160

Update Registers

If not exported under bond

Debit ED payable a/c 160 Update Cenvat Part II register and PLA register Fortnightly utilization

SAP 2007 / Page 52

Export Sale
Supplying Plant

Under Bond Price: 1000 Qty : 10 PC Duty 16% + 160 No Bond Update Excise database

Invoice

Identification by Customer Country and Currency Proforma Excise Reference made against Delivery Optional tax calculation based on excise calculation formula Sales under bond identified for download of bond register Supports Deemed Exports

Debit: Rs. 160

Dispatch

Excise Duty Payable A/C

Monthly Utilization CENVAT/Part II Register PLA Register

Export Sale

Excise Bonding Document Flow

Sales Order Sold to : 2300 Material: 400 Quantity: 5

Delivery Ship to: 2300 Material: 400 Quantity: 5

Billing Bill to: 2300 Material: 400 Quantity: 5

Excise Invoice Sold to : 2300 Material: 400 Quantity: 5

Bond Register Sold to : 2300 Material: 400 Quantity: 5

Capture Licence Sold to : 2300 Material: 400 Quantity: 5

Bonds / LOUT / Licence as applicable in the Business process

SAP 2007 / Page 54

Export Sale Printing of ARE1

SAP 2007 / Page 55

Exports : ARE1 and ARE3

Bond/License maintenance ARE1/3 reversal Running Bond Summary Bond Summary Report License Summary Report

Export Sale

Deemed Export Sales

Sale is marked as Deemed Excise status of customer gives complete concession No amount utilization Use of local excise invoice range based on series group

SAP 2007 / Page 57

Contents

India Localization 1. India Legal Requirements Overview 2. Logistics Process Overview ( Sales ) 3. Utilization 4. VAT
SAP 2007 / Page 58

Utilization

Monthly Utilization Facilitates payment of duty accumulated for each month Features include Display of pending invoices Option for Posting date Posting to a Business area Selection based on a range of dates Optionally, Selection based on a range of invoices Utilization strategy based on customization settings Posting of TR6 Challan entry to PLA account

SAP 2007 / Page 59

Utilization

Utilization Due List Feature to view list of all billing documents due for utilization

Other features include ability to view

Account balances Total duty amount needed to utilize the displayed billing documents Deficit, if any

SAP 2007 / Page 60

TR6 Challan Posting with PLA Register Updation

House Bank Own Prepare Cheque & TR 6 Chllan
Post Accounting document in FI to post the payment Excise PLA hold A/c Dr House Bank A/c Cr Banker Transfer the funds toExcise Authorities and Acknowledge the TR 6 Chllan

Create Excise JV - PLA updation TR6 Challan (J1IH ) Enter the Accounting Doct. or TR6 Challan No., FY, Plant, Excise Group, etc., Allocate the TR6 Challan Amount as per TR6C i.e. BED / AED / SED

Update the PLA Register & Accounting Document Posted EXCISE PLA A/c Dr Excise PLA hold A/c Cr

PLA Register for Value

SAP 2007 / Page 61

Utilization of CENVAT
Input
Debit Balance
Perform the Excise Utilization

Output
Credit Balance
Excise duty payable on Customer Invoice

Input Credit from Vendor Material Purchase Input Credit from Vendor Capital Purchase (50%) RG23C

Total Available Balances RG23A

Total Excise duty payable

PLA Balance

Is the Balance Sufficient TR6 Challan Payment NO Yes

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

RG23A & C Part II PLA Register

Post the Utilization Accounting document generated & Registers updated based on Amount apportionment

SAP 2007 / Page 62

CENVAT Availment & Utilization Overview

ON-LINE TRANSACTIONS
CENVAT on hold for Cap Goods
DESPATCH Credit ED Payable A/c SALES EXCISE INVOICE PROCESS

GOODS RECEIPT

Debit CENVAT on-hold A/c

VENDOR EXCISE INVOICE PROCESS Debit CENVAT A/c

CENVAT Account
Credit CENVAT A/c

Excise Duty Payable A/C

Debit ED Payable A/c (Consolidated Entry)

MONTHLY TRANSACTIONS
DEPOSIT FUNDS IN PLA ACCOUNT Debit PLA Account SELECT REGISTER

PLA A/C
Credit PLA A/c

Excise duty Utilization Transaction

SAP 2007 / Page 63

Contents

India Localization 1. India Legal Requirements Overview 2. Logistics Process Overview (Sales ) 3. Utilization 4. VAT Solution
SAP 2007 / Page 64

VAT Implication in Sales Processes

Utilization & Tax Payment

Purchasing

Inventory Valuation

VAT Accounting

mySAP ERP

Invoice Verification

Billing

Delivery

Sales Order

VAT impact

Support of LST, CST and VAT where applicable Configurable Determination of VAT/ Sales Tax Smooth transition to a VAT Regime Alternate method provided for G/L Account determination Support of Official Document Numbering Flexible to handle state variances Template report provided

C1

VAT Invoice : Official Document Numbering

Identify the country of the customer.

IN

No

Export -BOS

Yes Check for Deemed Export Yes Deemed Export - BOS

No

Yes Check for Exempted Sales Exempted Sales - BOS

No

Registered customers Sales VAT Invoice

Yes

Check the VAT Registration No in the Customer Master Tax code Field

Unregistered Customer

Un Registered customers Sales - BOS

Slide 66 C1 Optional
C5029264, 03/Jan/07

C2

Roadmap 2009

CRM Billing for India

Indian Tax calculation Service tax and numbering Document numbering (VAT, Bill of Sale)

Enhancing Service tax Solution

Master data maintenance Utilization process ST3

Slide 67 C2 Optional
C5029264, 03/Jan/07

Thank you!

SAP 2007 / Page 68

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SAP 2007 / Page 69