1 3300000060

F-51

2 3300000061

F-51

3 2800000021
F-51

4 1600000000 F-51

5 2900000014
F-53

6 1900000008 F-51

9
When funds are received-MNRE
Bank A/c(1)

Being CFA/ Grant/ Subsidy received from MNRE vide sanction leter no …… dated ……. Against………..

At the time of disbursement

To Grant/ Subsidy A/c
To Grant/ Subsidy A/c - Fund Handling fee

Being _____ tranche of VGF payment made to (Name of party) for (Project) against (Project ID)

To Grant/ Subsidy A/c - Tranche I/II/III

Being _____ tranche of VGF payment made to (Name of party) for (Project) against (Project ID)

To Grant/ Subsidy A/c - Tranche I/II/III

Being fund handling fees @ 1% of (Disbursement Amount) i.r.o. _____ tranche of VGF payment made to (Name of par

Party A/c

Being payment made to (Name of Party) i.r.o. _____ tranche of VGF for (Project) against (Project ID)

MNRE - Trade Receivables

Being fund handling fees @ 1% of (Disbursement Amount) i.r.o. _____ tranche of VGF payment made to (Name of par

Refund
To Grant/ Subsidy A/c

Being refund of CFA to MNRE along with interest (Amount) towards _____ due to (Reason)

Ministry of New and Renewable Energy

Being refund of CFA to MNRE along with interest (Amount) towards _____ due to (Reason)

Interest Earned
Bank A/c

Being Interest Earned on autosweeps

 Dr Cr
350
To Grant/ Subsidy A/c 1 300
To Grant/ Subsidy A/c - Fund Handling fee 1 50

300
50
To Grant/ Subsidy A/c - Tranche I/II/III 350

300
To Party A/c(SPD)(Vendor) 300

50
To MNRE - Trade Receivables 50
or (Project) against (Project ID)

300
To Bank A/c(1) 300

50
To Fund Handling Fees 50
To CGST @ 9% Payable 5
To SGST @ 9% Payable 5
or (Project) against (Project ID)

xxx
To Ministry of New and Renewable Energy xxx

xxx
To Bank A/c xxx

xxx
To Grant/ Subsidy A/c xxx
Type of Voucher

Receipt
PFMS/Register

Journal

Journal
2

Journal

Payment
3

Sale of Services

Journal

Payment

Receipt
Doc Type Description When funds are received-MNRE
ZR Grant/Subsidy Receipt Bank A/c
Cr

Being CFA/ Grant/ Subsidy received from MNRE vide sanction leter no …… dated ……. A

At the time of disbursement

To Grant/ Subsidy A/c
To Grant/ Subsidy A/c - Fund Handling fee
Cr
Being _____ tranche of VGF payment made to (Name of party) for (Project) against (P

To Grant/ Subsidy A/c - Tranche I/II/III

Cr
Being _____ tranche of VGF payment made to (Name of party) for (Project) against (P

To Grant/ Subsidy A/c - Tranche I/II/III

Cr
Being fund handling fees @ 1% of (Disbursement Amount) i.r.o. _____ tranche of VGF

Party A/c
Cr
Being payment made to (Name of Party) i.r.o. _____ tranche of VGF for (Project) aga

MNRE - Trade Receivables

Cr
Cr
Cr
Being fund handling fees @ 1% of (Disbursement Amount) i.r.o. _____ tranche of VGF

Refund
To Grant/ Subsidy A/c
Cr
Being refund of CFA to MNRE along with interest (Amount) towards _____ due to (Re

Ministry of New and Renewable Energy

Cr
Being refund of CFA to MNRE along with interest (Amount) towards _____ due to (Re

Interest Earned
Bank A/c
Cr
Being Interest Earned on autosweeps
 Dr Cr Type of Voucher SAP/Tcode
510
Receipt
To Grant/ Subsidy A/c 500 F-02
To Grant/ Subsidy A/c - Fund Handling fee 10
ide sanction leter no …… dated ……. Against………..

100
2 Journal F-02
To Grant/ Subsidy A/c - Tranche I/II/III 102
ame of party) for (Project) against (Project ID)

102
Journal
To Party A/c(SPD)(Vendor) 102 F-02
ame of party) for (Project) against (Project ID)

102
Journal
To MNRE - Trade Receivables 102 F-02
Amount) i.r.o. _____ tranche of VGF payment made to (Name of party) for (Project) against (Project ID)

2
Payment
To Bank A/c 2 F-53
____ tranche of VGF for (Project) against (Project ID)

xxx
To Fund Handling Fees xxx
Sale of Services
To CGST @ 9% Payable xxx
To SGST @ 9% Payable xxx VF01/FB70
Amount) i.r.o. _____ tranche of VGF payment made to (Name of party) for (Project) against (Project ID)

xxx
Journal
To Ministry of New and Renewable Energy xxx FB60
(Amount) towards _____ due to (Reason)

xxx
Payment
To Bank A/c xxx F-53
(Amount) towards _____ due to (Reason)

xxx
Receipt
To Grant/ Subsidy A/c xxx F-06
Entry for Loan taken
Bank A/C DR
To Loan A/C CR

Entries for Interest

Interest A/C DR
To Loan A/C CR

Entries for Loan Repaid

Loan A/C DR
To Bank A/C CR