Professional Documents
Culture Documents
Every Raw material or Capital goods material received or consumed/issued in factory are accounted in: 1) RG23 A Part I - Quantity Re i!ter "#r Ra$ %ateria& 'In(ut). 2) RG23 C Part I - Quantity Re i!ter "#r Ca(ita& G##)!. Excise Duty Credit availment & Utilizations are accounted in: 3) RG23 A Part II - E*+i!e Duty Re i!ter "#r Ra$ %ateria& 'In(ut). ,) RG23 C Part II - E*+i!e Duty Re i!ter "#r Ca(ita& G##)!. Cash/ Che ue transactions with respect to Excise Duty are accounted in: -) P.A - Per!#na& .e) er A++#unt. !ll "inished #oods receipt & issue transactions are accounted in: /) RG1 0 DSA - Dai&y St#+1 A++#unt Re i!ter. #oods receipt & issue transactions at Depot/Dealer premises are accounted in: 2) RG 23 D Re i!ter. $hen receipt and issue/consumption entries are not accounted in Registers% we need to update the same& Updated entries will have to 'e extract into Register which can 'e printed& Utmost care has to 'e ta(en while updating the Registers% once entries are updated in wrong )ndicator of Receipt or )ssue% the same can not 'e reversed and will have a impact on accounting in Excise Registers& Entries pertaining to R#*+ ! and C ,art ))% ,-! and R#*+ D are directly updated in Registers% hence all these registers need to 'e only extracted 'efore printing&
In t4e Initia& S+reen, enter Company, Plant, Excise Group, Material Document Number, Document Year, Posting Date, Movement ype i" 1n#$n an) 5#!t i5(#rtant !e&e+t t4e re!(e+ti6e Classi!ication "r#5 Dr#( )#$n .i!t 7 7inC.ASSI8ICATIONta9.
))/ )ssued for use/installation or in manufacture ),D )ssued for clearance/Removal on payment of duty )$D )ssued for clearance/Removal without payment of duty )D7 Removal from factory on payment of duty for 7ome use )DE Removal on payment of duty for export under no 'ond
)$E Removal without payment of duty for export under 'ond )$6 Removal without payment of duty for transfers )$8 Removal without payment of duty for other purpose R/! Receipt from manufacture R8, Receipt from outside under any other provision Classification is Receipt or )ssue )ndicator which updates the respective Registers as follows : Re+. #r I!!. In)i+at#r ))/ ),D )$D )D7 )DE )$E )$6 )$8 R/! R8, In)i+at#r De!+ri(ti#n )ssued for use/installation or in manufacture )ssued for clearance/Removal on payment of duty )ssued for clearance/Removal without payment of duty Removal from factory on payment of duty for 7ome use Removal without payment of duty for export under 'ond Removal without payment of duty for transfers Removal without payment of duty for other purpose Receipt from manufacture Receipt from outside under any other provision Re i!ter R#*+ ! & C R#*+ ! & C R#*+ ! & C R#2
Removal on payment of duty for export under no 'ond R#2 R#2 R#2 R#2 R#2 R#2% R#*+ ! &
C .elect respective Registers of R#*+ !% R#*+ C or R#2 and press Execute & .elect D8CU/E36 ,8.6 D!6E to update the register on posting date& )n next screen% select the particular line or select all lines and clic( on Simulate 9utton& #reen )ndicator will 'e shown against each line& Clic( on Register Entry 'utton to post the entry& .ystem will display the information message as :/aintain the chapter )D for material 0material code4 1;2)/6C7)D: % if the proper Excise Chapter is not maintained in C)3 /aster& -ine item with RED )ndicator will not 'e posted in to Register& .ome reasons for getting RED )ndicator is receipt not updated 'efore issue% $rong Classification% $rongly maintained C)3 /aster for material type& Entry once updated in Register cannot 'e reversed& <ou can display the -ast date of Updation 'y clic(ing .AST EXTRACTION DATES 'utton&
)n the )nitial .creen% enter Excise group% .tart date% End date and .elect SE.ECT AN: REGISTER indicator in SE.ECT REGISTERS ta'% select respective Excise Registers by making a Tick in Box and press Execute & )f already extracted% system will as( for confirmation of Re=Extraction& Clic( on <E. 'utton% system will overwrite the data& .ystem displays the Register extracted with 8> 9utton& )f the register is not extracted system will display 'utton& <ou can display the -ast date of Extraction of registers 'y clic(ing 'utton
)n the )nitial .creen% .elect respective Register and press Execute& )n next screen enter Excise Group, Start Date, End Date and press Execute&
)n next screen% enter 8utput Device% Enter 3um'er of Copies% Tick in ,rint immediately 'ox & clic( on Print 9utton& 6o see the print preview% clic( on ,rint ,review 9utton& RE#!RD. ,R!.7!367
impact of taxation on the cost of an product and will, therefore, enable consumer resistance to unethical attempts on the part of manufacturers to raise prices of final products, attributing the same to higher taxes. %ubse!uentl , ,-.)AT scheme was restructured into #$0)AT( #entral )alue Added Tax* scheme. A new set of rules 34AA to 34A; , under The #envat #redit 2ules, 5668, were framed and whatever restrictions were there in ,-.)AT %cheme were put to an end and comparativel , a free hand was given to the assesses. 1nder the #envat %cheme, a manufacturer of final product or provider of taxable service shall be allowed to take credit of dut of excise as well as of service tax paid on an input received in the factor or an input service received b manufacturer of final product. The term <Input< means= > All goods, except light diesel oil, high speed diesel oil and motor spirit, commonl known as petrol, used in or in relation to the manufacture of final products whether directl or indirectl and whether contained in the final product or not and includes lubricating oils, greases, cutting oils, coolants, accessories of the final products cleared along with the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricit or steam used in or in relation to manufacture of final products or for an other purpose, within the factor of production All goods, except light diesel oil, high speed diesel oil, motor spirit, commonl known as petrol and motor vehicles, used for providing an output service? $xplanation 7 = The light diesel oil, high>speed diesel oil or motor spirit, commonl known as petrol, shall not be treated as an input for an purpose whatsoever. $xplanation 5 = Inputs include goods used in the manufacture of capital goods which are further used in the factor of the manufacturer?< The term <Input service< means an service= > 1sed b a provider of taxable service for providing an output service? or 1sed b the manufacturer, whether directl or indirectl , in or in relation to the manufacture of final products and clearance of final products from the.
)#+u5ent
Reply from 1ude ?avier @ posted 3ov 2A% *BBC @ Replies 0D4 !RE=2 is a document which is used in case of )ire+t e*(#rt!& 6his is another document which is created after creation of an excise invoice& )ts used in case #" t4ree !+enari#!% e*(#rt un)er 9#n), un)er .OUT an) un)er +&ai5 "#r re9ate& 6his is for exports 'y the company to a customer a'road% i&e direct exports )n the case of Dee5e) E*(#rt! where the customer is in )ndia 'ut is considered export on account of regulation or since it indirectly leads to exports% !RE=+ is used& .cenarios include exports to an exporter who uses it in his manufacture or trade% exports to a .EE% 2BBF E8U or to a proGect which is declared 'y #ovt as deemed such as a ,ower proGect&& )n the case of !RE=2 the proceeds are in "oreign currency 'ut in the case of !RE=+ it is in )3R& 6here are a couple of scenarios where !RE2/!RE+ is used such as C62= /erchant exports% export warehousing&&&as well& 7ope this answers your uestion& regds 1ude ?avier
#$0)AT > #entral )alue Added Tax #$0)AT is the new name for ,-.)AT. /asicall the are the same. These are related to central excise. #$0)AT means, Tax on )alue Addition on the goods manufactured according to #entral $xcise B #ustoms Act .ifinition. +ere the value addition means the Additional %ervicesAActivities etc. which converts the Input in to -utput, and the output is newl recognised as per the this act as $xciseble goods. Cike this the discussion is goes on for definition. #heers D0ikeD
SCHEME DESIGNED TO REDUCE THE CASCADING EFFECT OF INDIRECT TAXES ON FINAL PRODUCTS. New Cenvat Credit Rule !""# $ave %een intr&du'ed wit$ e((e't (r&) *"+,+!""# in -la'e &( earlier CEN.AT CREDIT RULES / !""! AND SER.ICE TAX CREDIT RULES/!O"! T$i 'redit 'an %e utili0ed (&r -a1)ent &( e2'i e dut1 &n (inal -r&du't and ervi'e ta2 &n &ut-ut ervi'e . Credit ta3en &n in-ut ervi'e 'an %e u ed (&r -a1)ent &( e2'i e dut1 and vi'e ver a. Credit 'an %e ta3en (&r all ervi'e u ed in relati&n t& ettin4 u-/ )&derni0ati&n &r re-air &( a (a't&r1/ ervi'e relatin4 t& adverti e)ent &r ale -r&)&ti&n/ )ana4e)ent/re'ruit)ent et'. Parti'ular Under A Raw )aterial Add e2'i e dut1 5*67 T&tal Credit all&wa%le Net '& t &( X 8 .alue Additi&n Pr&du't 9 Add e2'i e dut1 5*67 T&tal '& t Credit all&wa%le Net '& t &( 9 ' .alue Additi&n Pr&du't < N&n+Cenvat R . *"" *6 **6 Nil **6 *"" !*6 :#.;6 !#".;6 Nil !#".;6 *"" :#".;6 Under Cenvat R . *"" *6 **6 *6 *"" *"" !"" :! !:! :! !"" *"" :""
Add e2'i e dut1 5*67 T&tal '& t &( < Credit all&wa%le Net '& t <
#= :#= #= :""
8e(&re I a) 4&in4 t& e2-lain w$at i 'envat/ 1&u $ave t& under tand t$e Indian ta2 Central E2'i e Dut1 >8ED?. It i 'alled a 8a i' E2'i e Dut1. Ever1 )anu(a'turer i lia%le t& -a1 t$e e2'i e dut1 in vari&u 3ind na)el1 8a i' E2'i e Dut1/ S-e'ial E2'i e Dut1/ Additi&nal E2'i e Dut1 et'./ @u t t$in3 &ver a -r&du't w$i'$ i rea'$ed t& a end u er/ $&w )an1 )anu(a'turin4 a'tivitie are d&ne. S& t& redu'e t$e ta2 %urden &( t$e end u er/ t$e G&vt. &( India intr&du'e t$e MOD.AT '$e)e w$i'$ i n&w 'alled CEN.AT '$e)e. 8a ed &n t$i / i( an1 )anu(a'turer -ur'$a ed a )aterial/ w$i'$ i dut1 -aid/ and i( it i u ed (&r $i (urt$er )anu(a'turin4 a'tivit1/ $e 'an avail t$i a 'redit in $i %&&3 %a ed &n t$e Central E2'i e Inv&i'e. At t$e ti)e &( ellin4 $i )anu(a'tured 4&&d / $e i lia%le t& -a1 t$e e2'i e dut1. He 'an adAu t t$e 'redit w$i'$ $e $a ta3en int& $i %&&3 and -a1 t$e re t. F&r e2a)-leB CEN.AT availed at t$e ti)e -ur'$a ed vari&u 4&&d R .!"/""" E2'i e dut1 al&ne? CEN.AT -a1a%le (&r $i -r&du't at t$e ti)e ale R .!;/""" i a4ree wit$ t$e &luti&n %1 )r. Ra)3u)ar .. Nair. u%Ae't t& t$e &ne '&rre'ti&n t$at CAt t$e ti)e &( ellin4 $i )anu(a'tured 4&&d / $e i lia%le t& -a1 t$e e2'i e dut1C. A'tuall1 t$e )anu(a'turer %e'&)e lia%le t& -a1 i))ediatel1 &n t$e )anu(a'ture &( t$e (inal -r&du't n&t at t$e ti)e &( ale &( )anu(a'ture 4&&d . Dalla'e (l&&r )ill Ca e and 8&)%a1 t1re internati&nal Ltd. >*,=:? 'a e. Furt$er '&lle'ti&n 'an %e dela1ed till t$e ale &( (inal 4&&d. Re(eren'e &( Arti'le !6; &( '&n tituti&n + (&r lev1 &(
ta2 ...... T$u / -ra'ti'all1 CCR 'an %e utili0ed at t$e ti)e &( ale &( (inal 4&&d &r -r&vi i&n &( ervi'e . C&n'lu i&n Mr. Ra)3u)ar i &t$erwi e '&rre't. Eee- it u-. Re4ard ....
Excise Duty and Service tax
E2'i eB E2'i e a--l1 (&r )anu(a'ture '&)-an1 e2a)-le te2tile /e2'i e ta2 &n 4&&d -r&du'ed Servi'e Ta2B Ta2 &n t$e ervi'e ta2 *!.:6 7 ervi'e -r&vided t$e rate &(
Central G&vern)ent $a levied E2'i e Dut1 5*#.#!7 w.e.( * t )ar'$ !""=/ earlier it wa *6.#=7/ 4&vern)ent $a levied E2'i e dut1 &nl1 t& t$& e w$& are in t$e )anu(a'turin4 unit E2B >)anu(a'turin4 / )inin4/ te2tile / an1 4&&d w$i'$ are t& %e -r&du'ed?. Servi'e ta2 i al & levied %1 Central G&vern)ent it i '$ar4ed 5*!.:67 earlier it wa =7 t$en *"7 and n&w it i *!7 >e2tra Ed 'e F S.H.Ed 'e ? &n -r&vidin4 ervi'e t& t$e 'u t&)er w$& i availin4 t$e %ene(it &( an1 3ind &( ervi'e and -a1a%le %1 t$e ervi'e -r&vider &n ever1 ;t$ &( t$e )&nt$. E2'i eB+ i &ne &( t$e ta2 re'eived %1 4&vern)ent. T$i dut1 i a ta2 levied &n t$e -r&du'er &( 'ertain 4&&d / '&))&ditie and a'tivitie . t$i ta2 i n&w 3n&wn a t$e Central .alue Added Ta2 >CEN.AT?. Servi'e ta2B+ i a ta2 levied &n ervi'e -r&vider in India/ e2'e-t t$e State &( @a))u and Ea $)ir. T$e re -&n i%ilit1 &( '&lle'tin4 t$e ta2 lie wit$ t$e Central 8&ard &( E2'i e and Cu t&) >C8EC?. Central 8&ard &( E2'i e and Cu t&) >C8EC? i a -art &( t$e De-art)ent &( Revenue under t$e Mini tr1 &( Finan'e/ G&vern)ent &( India a -er t$i de(initi&n 1&u 'an t$in3 a%&ut di((erent %etween %&t$ &( t$i .
Excise Duty and Customs Duty $xcise dut is the tax levied b central govt. on goods manufactured in India B custom dut is levied on goods imported from other countries. "ovt. levies export dut on goods exported generall for goods which are ver important sa essential commodities, which are shortage etc. depend on govt. policies.
9asic Custom Duty !dditional Duty on Customs Educational Cess on Customs .7E Cess on Customs .pecial Custom Duty
on !ssessa'le Halue on 9CD on 6otal Customs and CHD on 6otal Customs and CHD on Current .u' 6otal
are neither -arge Units nor availing concession of duty 'ased on turnover 0Regular Units4 /onthly Return for /onthly Return 'y large and Regular /onthly CE3H!6 units ER+ Juarterly Return 'y !ssessees Juarterly availing small scale industries 0..)4 concession of duty 'ased on turnover
of the following month 8n or 'efore 2Bth of the following month 0$ith ER=24 $ith in *Bdays from the close of uarter
.imple and user=friendly Juic( and easy to set up and use !llows /ultiple Excise Registration 0/anufacturer & Dealer4 in .ingle Company Create 6ariff 07.34 / Commodity Code "lexi'ility to have separate Unit of /easures for recording transactions and excise reporting )tem wise Haluation /ethods 0Halorem% Juantum% /R,4 /aintain Rule 22 Excise )nvoice Can apportion Expense / )ncome ledger value to calculate !ssessa'le Halue )tem wise Duty calculation for different Haluation /ethods in single invoice #enerate Rule 22 invoice for ,urchase Returns Record Exempt% Export & .pecial Rate transactions !vail "ull / ,artial CE3H!6 Credit on )nputs and Capital #oods/ .ervice 6ax towards Duty paya'le Reversal of CE3H!6 Credit ,rint #&!&R& L Challan
/aintain )nvoice Register /aintain R# =2 register #enerate CE3H!6 Credit Register #enerate ER=2 & ER=+ returns /aintain ,-! Register Excise Computation Report #enerate R# *+ ,art )) Reports for )nputs and Capital #oods #enerate !nnexure =2B and !'stract reports
2& Re i!trati#n Ty(e: .elects %anu"a+turer from Registration 6ypes list 2. A))re!!, Te&e(4#ne N# an) PIN C#)e@ A))re!!, Te&e(4#ne N#. an) PIN C#)e )etai&! are +a(ture) "r#5 t4e +#5(any +reati#n !+reen. I" reBuire), it +an 9e a&tere). 3. E*+i!e Detai&!@ Un)er t4i! !e+ti#n (r#6i)e E*+i!e Detai&! #" t4e unit. E*+i!e Detai&! $i&& 9e !(e+i"i+ t# t4e Re i!trati#n Ty(e !e&e+te). N#te: Registration 6ype selected will 'e displayed 'elow the heading E*+i!e Detai&! to identify the unit as a manufacturer or a dealer&
Unit %ai&in Na5e: 6he %ai&in Na5e entered in the company creation will 'e displayed as the Unit /ailing 3ame& )f re uired% it can 'e altered&
N#te: 3ame entered in the Unit %ai&in Na5e will 'e used in all E*+i!e Re(#rt!&
E*+i!e Re i!trati#n 'ECC) N#.: Enter 1- digits Excise Registration 3um'er 0ECC4 of the Company/Unit% e&g& AAPCA21,?RX%CC1 Date #" Re i!trati#n: Enter the date of Excise registration% e&g& 1C-,-2CCC Ty(e #" %anu"a+turer: select the appropriate %anu"a+turer Ty(e from the list of 6ypes of /anufacturer% e&g& Re u&ar
.ar e Ta* Payer Unit '.TU) C#)e: Enter the .TU code% if your company/unit is a large tax payer and has opted for assessment in -arge 6ax ,ayer Unit& S1i( the .ar e Ta* Payer Unit '.TU) C#)e field&
N#te@ .ar e Ta* Payer! are those assessees who pay large amount of 6ax& 6hey are the eligi'le taxpayer for the purposes of 'eing served 'y the -6U& "or e&g&: Rs&D%BB%BB%BBB
.ar e Ta* Unit is self=contained tax office under the Department of Revenue acting as a single window clearance point for all matters relating to Central Excise% )ncome 6ax/ Corporate 6ax and .ervice 6ax& Eligi'le 6ax ,ayers who opt for assessment in -6U shall 'e a'le to file their excise return% direct taxes returns and service tax return at such -6Us and for all practical purposes will 'e assessed to all these taxes there under& 6hese units are 'eing e uipped with modern facilities and trained manpower to assist the tax payers in all matters relating direct and indirect tax/ duty payments% filing of documents and returns% claim of re'ates/ refunds% settlement of disputes etc&
E*+i!e D##1 Na5e 'a! (er Ru&e 11): Enter the Excise 9oo( 3ame which is allowed 'y the Commissioner of Central Excise for the company/unit& .elect the option Ne$ Nu59er from the .i!t #" E*+i!e D##1!% to view Seria& Nu59er A&terati#n 'Se+#n)ary) screen&
Na5e: Enter the excise invoice 'oo( name allowed 'y the Commissioner of Central Excise for the company/unit% e&g& ADC0Ru&e110D##110CE-C? ADC - Denotes Company 3ame& Ru&e 11: Denotes that invoice 'oo( is maintained as per Rule 22 of Central Excise Rules% *BB* D##11: .tands for 9oo( 3um'er% which is allowed for the current financial year CE-C?: Denotes the financial year&
%et4#) #" Nu59erin : 9y default !utomatic 0/anual 8verride4 is displayed as the method of num'ering&
N#te: Aut#5ati+ '%anua& O6erri)e) method of num'ering assures the Ru&e 11 re uirement of maintaining invoices serially num'ered and se uence of num'ering&
Pre6ent Du(&i+ate!: 9y default this field will 'e set to :e!& Startin Nu59er: Enter the .tarting Houcher 3um'er which is allowed 'y the Commissioner of Central Excise& E&g& 1CC1 ;i)t4 #" Nu5eri+a& (art: /ention the width of the numerical part& Pre"i&& $it4 Fer#: when this option is set to N# the digits 'efore the invoice num'er will 'e 'lan(& )f this field is set to <es the invoice num'er will 'e prefilled with Eeros 'ased on the width of numerical part e&g& CCCC10where the width of numerical part is set to D4& Re!tart Nu59erin : )n this field enter the .tarting 3um'er as 1CC1 and ensure under ,articulars the 6ype of ,eriod is :ear&y 6his section user can set the dates to restart the voucher num'er 'y defining the types of period 0Daily% /onthly% 3ever% wee(ly or <early4&
Pre"i* Detai&!: 7ere enter the information to 'e prefixed with voucher num'er A((&i+a9&e 8r#5: 6he date displayed in this field indicates the date from when the prefix should 'e displayed along with the voucher num'er& Parti+u&ar!: Enter the information to 'e prefixed to the voucher num'er E&g& ADC0 Su""i* Detai&!: 7ere enter the information to 'e suffixed with voucher num'er A((&i+a9&e 8r#5: 6he date displayed in this field indicates the date from when the suffix should 'e displayed along with the voucher num'er& Parti+u&ar!: Enter the information to 'e suffixed to the voucher num'er E&g& 0CE-C?
)n 6ally&ER, A user can create more than one Excise 9oo( 3ame for the same company or Unit& 9ut% as per Rule 22 of Central Excise Rules% *BB2 only one invoice 'oo( shall 'e in use at a time& ! unit can maintain more than one invoice 'oo( if it is allowed 'y the Deputy/!ssistant Commissioner of Central Excise& 6o create 5#re !eria& nu59er!% user can follow the a'ove said procedure or he can directly create the serial num'ers from the option Seria& Nu59er in A++#unt! in"# menu& N#te: 6he option Seria& Nu59er will 'e displayed in A++#unt! In"#. menu only when the E*+i!e 8eature is ena'led and the Re i!trati#n Ty(e of the C#5(any0Unit is selected as %anu"a+turer& .erial 3um'er option can 'e used to create or alter the serial num'ers& ,. Ot4er Detai&!@ In t4i! !e+ti#n enter Ran e, Di6i!i#n an) C#55i!!i#nerate )etai&! D& Ran e: Enter the code 3ame and !ddress of the range under which your company is registered& M& C#)e: Enter Range Code as C?C3CE L& Na5e: Enter Range 3ame as E&e+tr#ni+ City
C& A))re!!: Enter the Ran e A))re!! A& Di6i!i#n: Enter the code 3ame and !ddress of the division under which your company is registered& 2B& C#)e: Enter Division Code as C?C3 22& Na5e: Enter Division 3ame as Di6i!i#n III 2*& A))re!!: Enter the Di6i!i#n A))re!! 2+& C#55i!!i#nerate: Enter the code 3ame and !ddress of the Commissionerate under which your company is registered& 2K& C#)e: Enter Commissionerate Code as C? 2D& Na5e: Enter Commissionerate 3ame as Dan a&#re I 2M& A))re!!: Enter the C#55i!!i#nerate A))re!!
D&
Ena9&in >AT
6o ena'le H!6 "eature for a company M& .et the option Ena9&e >a&ue A))e) Ta* '>AT) to :e! L& Ena'le the option Set0A&ter >AT Detai&! to :e! C& .pecify the C#5(any >AT Detai&! as shown&
Ste( 2: Create Excise Units #o to Gate$ay #" Ta&&y A In6ent#ry In"#. A G#)#$n! 0 E*+i!e Unit! A Create
L& )n the E*+i!e Detai&! screen: C& Enter the E*+i!e Re i!trati#n 'ECC) N#. of the customer e&g& AACC.CC1,CXDCC1. A& Enter the Date #" E*+i!e Re i!trati#n in Date of Registration field e&g& 2C-3u&-2CC,. 76. Enter the Ran e under which the suppliers company is registered& E&g& :e!4$ant4(ur II.
77. Enter the Di6i!i#n under which the suppliers company is registered& E&g& :e!4$ant4(ur. 75. Enter the C#55i!!i#nerate under which the premise of the .uppliers company is registered& E&g& Dan a&#re III. 2+& )n De"au&t Nature #" Pur+4a!e field select the option N#t A((&i+a9&e. 2K& .elect the Nature #" Re5#6a& as D#5e!ti+ from 6ypes of Removal list&
N#te: )t is must to define the nature of removal for a customer& 6he Nature #" Re5#6a& depends upon the removal% whether it is for D#5e!ti+0E*(#rt!0E*e5(t sales& 6he 6ype of Removal set for the ledger can 'e altered/changed during transaction&
C& ,ress Enter to !ccept and save N#te: 6he Excise Details su'=screen appears for ledgers created under Sun)ry Cre)it#r! and Sun)ry De9t#r! only&
L& )n the E*+i!e Detai&! screen: C& Enter the E*+i!e Re i!trati#n Nu59er of the supplier& E&g& AESDE321CNX%CC1 A& Enter the Date #" E*+i!e Re i!trati#n in Date of Registration field& E&g& 1--%ay-1??? 76. Enter the Ran e under which the suppliers company is registered& E&g& Nati#na& Par1 77. Enter the Di6i!i#n under which the suppliers company is registered& E&g& Dan a&#re II 75. Enter the C#55i!!i#nerate under which the premise of the .uppliers company is registered& E&g& Dan a&#re I 2+& .elect the De"au&t Nature #" Pur+4a!e as %anu"a+turer from 3ature of ,urchase
N#te: 6he De"au&t Nature #" Pur+4a!e depends upon the status of the supplier% whether he is a %anu"a+turer 0 8ir!t Sta e Dea&er 0 I5(#rter 0 Se+#n) Sta e Dea&er& 6he default 6ype of ,urchase set for the -edger can 'e altered/changed during transaction&
.elect the Nature #" Re5#6a& as D#5e!ti+ "r#5 Ty(e! #" Re5#6a& list&
N#te: 6he nature of removal can 'e defined for a !u((&ier in such cases where the party acts as a !u((&ier as well as a +u!t#5er& 7owever 3ature of Removal will 'e used only in .ales and De'it 3otes 0where good are removed from factory4
C& ,ress Enter to accept and save& N#te: 6he E*+i!e Detai&! su'=screen appears for ledgers created under Sun)ry Cre)it#r! and Sun)ry De9t#r! only&
2& !ccount .ales and Discount .eparately *& !ccount the 3et .ales after deducting discount
.ome of the Sate! in )ndia are following the system of accounting 3et sales after discounts& 6o meet this re uirement and to show the Net Gr#u( Da&an+e 'Sa&e! - Di!+#unt) the 6ype of -edger option has 'een provided in ledgers grouped under .ales !ccounts&
)f a sales ledger to 'e used as a Discount -edger% in Ty(e #" .e) er field select the option Di!+#unt& D& .et the option U!e) In >AT Return! to :e! to display the default H!6/6ax Class su' screen&
2& !ccount ,urchase and Discount .eparately *& !ccount the 3et ,urchase after deducting discount
.ome of the Sate! in )ndia are following the system of accounting 3et ,urchases after discounts& 6o meet this re uirement and to show the Net Gr#u( Da&an+e 'Pur+4a!e! - Di!+#unt) the 6ype of -edger option has 'een provided in ledgers grouped under ,urchases !ccounts&
)f a purchase ledger to 'e used as a Discount -edger% in Ty(e #" .e) er field select the option Di!+#unt& D& .et the option U!e) In >AT Return! to :e! to display the default H!6/6ax Class su' screen&
M& .elect the re uired >AT0Ta* C&a!!% for e&g&% Pur+4a!e! G ,H&
L&
N#te: )t is recommended to create separate ,urchase ledgers with appropriate H!6 classification for different rates of H!6& 7owever% 6ally&ER, A provides you the flexi'ility to use a common ,urchase ledger for different rates% 'y selecting H!6 classification as 3ot !pplica'le and allows selection of re uired classification from the list of H!6/6ax Class while recording a transaction&
M& .elect the re uired >AT0Ta* C&a!!% for e&g&% Sa&e! G 12.-H&
L& ,ress Enter to !ccept and save& N#te: )t is recommended to create separate .ales ledgers with appropriate H!6 classification for different rates of H!6& 7owever% 6ally&ER, A provides you the flexi'ility to use a common sales ledger for different rates% 'y selecting H!6 classification as 3ot !pplica'le and allows selection of re uired classification from the list of >AT0Ta* C&a!! while recording a transaction&
-. Per+enta e #" Ca&+u&ati#n an) %et4#) #" Ca&+u&ati#n are u()ate) aut#5ati+a&&y 9a!e) #n t4e Ty(e #" Duty0Ta* an) >AT0Ta* C&a!! !e&e+te).
M&
N#te: )t is recommended to create separate )nput H!6 ledgers with appropriate H!6 classification for different rates of H!6& 7owever% 6ally&ER, A provides you the flexi'ility to use a common )nput H!6 ledger for different rates% 'y selecting H!6 classification as 3ot !pplica'le and allows selection of re uired classification from the list of H!6/6ax Class while recording a transaction&
#o to Gate$ay #" Ta&&y A A++#unt! In"#. A .e) er! A Create 2& Enter the Na5e of the 8utput H!6 -edger you wish to create% for e&g&% Out(ut >AT G 12.-H *& .elect Dutie! < Ta*e! as the group name in the un)er field& +& .elect >AT from the 6ype of Duty/6ax list in the field Ty(e #" Duty0Ta*& K& .elect the re uisite H!6/6ax Class% for e&g&% Out(ut >AT G 12.-H from the H!6/6!? Class list&
-. Per+enta e #" Ca&+u&ati#n an) %et4#) #" Ca&+u&ati#n are u()ate) aut#5ati+a&&y 9a!e) #n t4e Ty(e #" Duty0Ta* an) >AT0Ta* C&a!! !e&e+te).
M&
+& .elect E*+i!e from the 6ype of Duty/6ax list in the field Ty(e #" Duty0Ta*& N#te: 6he option CEN>AT needs to 'e selected in the Duty ledgers to avail the CE3H!6 Credit& 6his will 'e explained in detail in Pur+4a!e >#u+4er Pr#+e!!in & K& )n E*+i!e A++#untin C#)e field enter the accounting code of 9asic Excise Duty= CC3ECCC3& N#te: E )i it A++#untin C#)e and amount tendered against each type of duty should 'e mentioned in G.A.R.-2 C4a&&an& D& )n Duty Iea) field select Da!i+ E*+i!e Duty from the .i!t #" E*+i!e Duty C&a!!i"i+ati#n.
M& .et the option In6ent#ry 6a&ue! are a""e+te) to N#. L& )n (er+enta e #" Ca&+u&ati#n field enter 1/H as the percentage of calculation& C& )n %et4#) #" Ca&+u&ati#n field% 6ally&ER, A defaults On A!!e!!a9&e >a&ue as the method of calculation& A& .elect N#t A((&i+a9&e in R#un)in %et4#) field&
2B& ,ress Enter to !ccept and save& N#te: E*+i!e Duty is calculated #n t4e a!!e!!a9&e 6a&ue 0.toc( item value Iindirect expenses4 of the transaction
N#te: )t is mandatory to mention !ccounting codes of Duty/Cess along with description of duty in #!R L Challan& D& )n Duty Iea) field select E)u+ati#n Ce!! from the -ist of Duty 7eads&
M& .et the option In6ent#ry 6a&ue! are a""e+te) to N#. L& )n Per+enta e #" Ca&+u&ati#n field enter 2H as the percentage of calculation& C& )n %et4#) #" Ca&+u&ati#n field% 6ally&ER, defaults On T#ta& E*+i!e Duty as the method of calculation& A& .elect N#t A((&i+a9&e in R#un)in %et4#) field&
2& Enter the 3ame of the .econdary and 7igher Education Cess ledger you wish to create% for e&g&% Se+#n)ary E)u+ati#n Ce!! G 1H& *& .elect Dutie! < Ta*e! as the group name in the Un)er field& +& .elect E*+i!e from the 6ype of Duty/6ax list in the field Ty(e #" Duty0Ta*& N#te: 6he option CEN>AT needs to 'e selected in the Duty ledgers to avail the CE3H!6 Credit& 6his will 'e explained in detail in ,urchase Houcher ,rocessing& K& )n E*+i!e A++#untin C#)e field enter the accounting code of .econdary and 7igher Education Cess = CC3EC11-. N#te: )t is mandatory to mention !ccounting codes of Duty/Cess along with description of duty in #!R L Challan& D& )n Duty Iea) field select Se+#n)ary E)u+ati#n Ce!! from the -ist of Duty 7eads&
M& .et the option In6ent#ry 6a&ue! are a""e+te) to N#. L& )n (er+enta e #" Ca&+u&ati#n field enter 1H as the percentage of calculation& C& )n %et4#) #" Ca&+u&ati#n field% 6ally&ER, A defaults On T#ta& E*+i!e Duty as the method of calculation& A& .elect N#t A((&i+a9&e in R#un)in %et4#) field&
,ac(ing charges is D%BBB Halue of )tem ? is DB%BBB Halue of )tem < is MB%BBB !pportionment of ,ac(ing Charges to )tem ?: D%BBBNDB%BBB/2%2B%BBB O**L*&L+ !pportionment of ,ac(ing Charges to )tem <: D%BBBNMB%BBB/2%2B%BBB O *L*L&*L !ssessa'le Halue of )tem ? 0D*%*L*&L+4 O Halue of )tem ? 0DB%BBB4 I,ac(ing Charges 0*%*L*&L+4 !ssessa'le Halue of )tem < 0M*%L*L&*L4 O Halue of )tem < 0MB%BBB4 I,ac(ing Charges 0*%L*L&*L4
,ac(ing charges is D%BBB Juantity of )tem ? is *BB and Halue is *B%BBB Juantity of )tem < is MBB and Halue is MB%BBB !pportionment of ,ac(ing Charges to )tem ?: D%BBBN*BB/CBB O2%*DB !pportionment of ,ac(ing Charges to )tem <: D%BBBNMBB/CBB O +%LDB !ssessa'le Halue of )tem ? 0*2%*DB4 O Halue of )tem ? 0*B%BBB4 I,ac(ing Charges 02%*DB4 !ssessa'le Halue of )tem < 0M+%LDB4 O Halue of )tem < 0MBBBB4 I,ac(ing Charges 0+%LDB4
D& .et U!e A)6an+e) C#n"i urati#n to :e! to specify the advanced settings for the num'ering method selected% if re uired& M& .et U!e "#r E*+i!e to :e! to enter Excise ,urchase to capture !ssessa'le Halue and Excise Duty 'rea(up& L& )n De"au&t E*+i!e Unit select ADC C#5(any from the -ist of Excise Units&
A& ,ress Enter to accept and save& N#te: 6he U!e "#r E*+i!e option will appear in ,urchase/De'it 3ote and .ales/Credit 3ote only and if the E*+i!e "eature is ena'led in the "22 "eature 5 "+: .tatutory & 6axation&
)n case where a company has 5#re t4an One E*+i!e Unit% you have to create !e(arate !et #" 6#u+4er ty(e! "#r ea+4 E*+i!e Unit&
C& .et Print a"ter !a6in >#u+4er to :e!. A& Enter the print title of the Houcher type in the De"au&t Print Tit&e field e&g& EXCISE IN>OICE.
2B& .et N# to I! Ta* In6#i+e& 22& .pecify the )e+&arati#n% if any& 2*& )n E*+i!e De+&arati#n field% the default declaration provided will 'e displayed& )f re uired details of declaration can 'e changed& N#te: )n E*+i!e Sa&e! >#u+4er Ty(e 0during Creation & !lteration of voucher type4 a new field E*+i!e De+&arati#n is provided in voucher type screen& 6his field is introduced in Re&ea!e 3.C & will display in Excise .ales & Excise De'it 3ote Houcher 6ypes&
N#te: 6he Tari"" C&a!!i"i+ati#n created with the option D#t4 will 'e displayed for selection% during the creation of .toc( )tems on which Excise or H!6 is applica'le&
.election of the option >AT will restrict the display of 6ariff classification for the .toc( items on which the H!6 is applica'le&
6he option H!6 or 9oth will prompt the user to provide details of S+4e)u&e Nu59er and S+4e)u&e Seria& Nu59er& +& Enter the Tari"" C&a!!i"i+ati#n Code e&g& 3?233C1C in 7.3 Code field& N#te: 6he Iar5#niJe) C#55#)ity De!+ri(ti#n an) C#)in Sy!te5 'IS) of tariff nomenclature popularly (nown as Iar5#ni!e) Sy!te5 #" N#5en+&ature 'ISN)% is an internationally standardized system of names and num'ers for classifying traded products developed and maintained 'y the $orld Customs 8rganization K& )n N#te! field% enter the details regarding the ISN C#)e selected&
D& ,ress Enter to accept and save& N#te: )t is re uired to create separate Tari"" +&a!!i"i+ati#n for different stoc( items 0falling under different chapters/heading/su'heading/su'=su' heading4
3ame of 6ariff Classification ,et 9ottle Caps $ater -inear -ow Density ,olyethylene 0--D,E4
#o to Gate$ay #" Ta&&y A In6ent#ry In"#. A St#+1 Ite5! A Create 7. Enter the name of the .toc( )tem e&g& Pet D#tt&e! 1.tr in the Na5e field& *& .elect the #roup 3ame e&g& Pri5ary in the Un)er field& +& .elect the unit of measurement e&g& U 'Nu59er!) of the stoc( item in the Unit! field 0Use !lt IC to create Unit of /easurement4& K& .elect the unit of measurement e&g& K 'Ki&# ra5!) of the stoc( item in the A&ternate Unit! field 0Use !lt IC to create Unit of /easurement4& D& .pecify 1 K L 1CC U in ;4ere field& N#te: Unit an) A&ternate Unit details provided in the .toc( item master are only for the purpose of accounting the .toc( items& M& )n Tari"" C&a!!i"i+ati#n field select the applica'le tariff classification e&g& P&a!ti+ D#tt&e! from the -ist of 6ariff Classifications&
L& Ena'le Set0A&ter E*+i!e Detai&! to :e! to display the Excise Details su' screen&
C& )n the E*+i!e Detai&! screen A& E*+i!e Unit Na5e: 9y default 6ally&ER, A displays ADC C#5(any as Excise Unit 3ame& N#te: )n 6ally&ER, A e*+i!e unit! 'Dea&er05anu"a+turer) created are identified as godowns& $hen the option %aintain %u&ti(&e G#)#$n!0E*+i!e Unit! is not ena'led in "22: "eatures 5 )nventory "eatures 0"*4 'y default 6ally&ER, A identifies the excise unit name with the Default #odown named = %ain .#+ati#n
6o create more than one Excise Unit user needs to ena'le %aintain %u&ti(&e G#)#$n!0E*+i!e Unit! in "22: "eatures 5 )nventory "eatures 0"*4&
Re(#rtin UO%: .elect K as Re(#rtin UO%& !ll the reports will display the .toc( item details 'ased on the reporting U8/ selected
N#te: !s ,er Centra& E*+i!e A+t% in all the reports relating to stoc( items are re uired to 'e indicated with the relevant Unit #" Quantity as specified under Centra& E*+i!e Tari"" A+t& 6he !pplica'le Unit of Juantity for 9ottles is >g 0>ilograms4% so it is must to select >g 0>ilograms4 as the Reporting U8/&
N#te: 6ally&ER, A prompts the user to select the C#n6er!i#n 8a+t#r only when the a&ternate unit! is ena'led and defined for stoc( item
Set0A&ter Duty Detai&!: .et this field to :e! to view the Duty Detai&! screen&
)n the Duty Detai&! screen )n >a&uati#n Ty(e select A) >a&#re5 from -ist of Haluation 6ype& .elect the Da!i+ E*+i!e Duty in the Ty(e #" Duty filed from the -ist of Excise Duty Classifications )n A((&i+a9&e 8r#5 field mention the Date from when the specified Rate #" Duty is applica'le .pecify the Rate #" Duty as 1/H .elect the E)u+ati#n Ce!! as the second duty in the Ty(e #" Duty filed from the -ist of Excise Duty classifications )n A((&i+a9&e 8r#5 field mention the Date from when the specified Rate #" Duty is applica'le .pecify the Rate #" Duty as 2H .elect the Se+#n)ary an) E)u+ati#n Ce!! as the third duty in the 6ype of Duty filed from the -ist of Excise Duty classifications&
)n A((&i+a9&e 8r#5 field mention the Date from when the specified Rate #" Duty is applica'le .pecify the Rate #" Duty as 1H
!ccept to save Duty Detai&! screen& )n E*+i!e Detai&! screen% under St#+1 Ite5 Ty(e field select as Prin+i(a& In(ut from the -ist of )tem 6ypes&
?. C#55#)ity@ Enter t4e +#55#)ity +#)e i" a((&i+a9&e. 1C. Rate #" >AT 'H)@ In t4i! "ie&) enter t4e Rate #" >AT a((&i+a9&e "#r t4e St#+1 Ite5 e. . ,H.
22& ,ress Enter to accept and save& N#te: $here Excisa'le Commodity attracts A))iti#na& )utie! #" E*+i!e an) S(e+ia& )utie! #" E*+i!e and so on% the same can activated as re uired from the -ist of Excise Duty Classifications&
.imilarly create the 'elow St#+1 Ite5 Ra$ %ateria&! as per the details provided 3ame of .toc( )tem $ater container *B ltrs Units 6ariff Reporting classification U8/ ,lastic 9ottles >g Haluation 6ype !d Halorem Excise Duties !pplica'le with Rate 9asic Excise Duty 2MF Education .toc( )tem 6ype Rate of H!6
,rincipal KF )nput
!lternate
C#n6er!i#n
-inear -ow >g !d Density Halorem ,olyethylene 0--D,E4 !lternate C#n6er!i#n Unit 0>g4 8a+t#r 2>g O 2BBB U 2 >g O 2BBB U
Cess *F .econdary Education Cess 2F 9asic ,rincipal KF Excise )nput Duty 2MF Education Cess *F .econdary Education Cess 2F 9asic ,rincipal BF Excise )nput Duty 2MF Education Cess *F .econdary Education Cess 2F 9asic ,rincipal KF Excise )nput Duty 2MF Education Cess *F .econdary Education Cess 2F
6o update the excise duty detail to Pet D#tt&e! - -.tr, Pet D#tt&e! - 2-C5& and Pet D#tt&e! -CC5& #o to Gate$ay #" Ta&&y A In6ent#ry In"#. A Ute E*+i!e In"#. A Rate #" Duty
)n the Set E*+i!e Duty Rate! screen C#(y 8r#5@ )n this field select the stoc( item from which the duties to 'e copied i&e& Pet D#tt&e! - 2.tr
De!tinati#n Ty(e@ 7ere select the destination type to which <ou want to copy the duties& 6ally&ER, A gives + Destination 6ypes St#+1 Gr#u(!: )f this destination type is selected% the duty details will get copied to all the stoc( items created under the selected .toc( #roup&
St#+1 Ite5!: )f this destination type is selected% the duty details will 'e copied to the St#+1 Ite5 selected& Tari"" C&a!!i"i+ati#n: )f this destination type is selected% the duty details will get copied to all the stoc( items which fall under the selected Tari"" C&a!!i"i+ati#n& 7ere% .toc( #roup is selected as the Destination 6ype
C#(y T#: )n this filed depending on the destination type selected% identify the !t#+1 ite50St#+1 Gr#u( 0Tari"" C&a!!i"i+ati#n! to copy the excise Duties .elect D#tt&e! from the .i!t #" Gr#u(!
N#te: 6he a'ove screen displays the details 0Excise Unit 3ame% valuation 6ype%Units% etc&4 which will copied to the stoc( items&
3ow the stoc( items created under stoc( group D#tt&e would have 'een updated with the excise duties&
.et the option A&&#$ AD>ANCED entrie! in %a!ter! to :e! .et the option A&&#$ C#5(#nent &i!t )etai&! 'Di&& #" %ateria&!) to :e!
#o to Gate$ay #" Ta&&y A In6ent#ry In"#. A St#+1 Ite5! A Create 7. Enter the name of the .toc( )tem e&g& ABuaPure 1 .tr in the Na5e field& *& .elect the .toc( #roup 3ame e&g& Pri5ary in the un)er field& +& .elect the unit of measurement e&g& . '.iter!) of the stoc( item in the Unit! field& K& .elect the unit of measurement e&g& D#* of the stoc( item in the A&ternate Unit! field 0Use !lt IC to create Unit of /easurement4& D& .pecify 1 D#* L 2, . in ;4ere field& N#te: Unit and !lternate Unit details provided in the .toc( item master are only for the purpose of accounting the .toc( items& M& Ena'le Set C#5(#nent! 'D#%) to :e! and press enter to view .toc( ltem /ulti Components 0/ 98/4 screen N#te: 6he Di&& #" %ateria& 'DO%) details provided here will 'e used for ,roduction of the stoc( )tem& L& )n St#+1 &te5 %u&ti C#5(#nent! '% DO%) screen C& )n Na5e #" DO% field enter the 98/ name
N#te: )n 6ally&ER, A you can create %u&ti(&e DO% for a !in &e "ini!4e) ##)!& 6his feature is provided in Ta&&y.ERP ? Re&ea!e 3.C& "or more information on creating /ultiple 98/ refer the topic = Creatin Di&& #" %ateria&! "#r a St#+1 Ite5 C& )n St#+1 &te5 C#5(#nent! 'D#%) screen A& )n Unit #" 5anu"a+ture field enter as 1 2B& Under Ite5 an) Quantity field enter the details as shown
A& )n Tari"" C&a!!i"i+ati#n field select the applica'le tariff classification e&g& ;ater from the -ist of 6ariff Classifications 2B& Ena'le Set0A&ter E*+i!e Detai&! to :e! to display the E*+i!e Detai&! su' screen&
22& )n the E*+i!e Detai&! .creen 2*& E*+i!e Unit Na5e: 9y default 6ally&ER, A displays ADC C#5(any as Excise Unit 3ame& N#te: )n 6ally&ER, A e*+i!e unit! 'Dea&er05anu"a+turer) created are identified as godowns& $hen the option %aintain %u&ti(&e G#)#$n!0E*+i!e Unit! is not ena'led in "22: "eatures 5 )nventory "eatures 0"*4 'y default 6ally&ER, A identifies the excise unit name with the Default #odown named = %ain .#+ati#n
6o create more than one Excise Unit user needs to ena'le %aintain %u&ti(&e G#)#$n!0E*+i!e Units in "22: "eatures 5 )nventory "eatures 0"*4&
Re(#rtin UO%: select . '&iter!) as Reporting U8/& !ll the reports will display the .toc( item details 'ased on the reporting U8/ selected&
N#te: !s ,er Centra& E*+i!e A+t% in all the reports relating to stoc( items are re uired to 'e indicated with the relevant Unit of Juantity as specified under Central Excise 6ariff !ct& 6he !pplica'le Unit of Juantity for /ineral $ater is . '.iter!)% so it is must to select 0-iters4 as the Reporting U8/&
Set0A&ter Duty Detai&!: .et this field to :e! to view the Duty Detai&! screen&
)n the Duty Detai&! screen: )n >a&uati#n Ty(e field select %RP Da!e) from the -ist of Haluation 6ype& ,ress Enter to view Excise /R, Rate Details screen )n E*+i!e %RP Rate Detai&! screen
&
A((&i+a9&e 8r#5: )n this filed enter the date from when the specified /R, and !'atement are applica'le %RP Rate: )n this column enter the /aximum Retails ,rice applica'le for the stoc( item A9ate5ent: )n this column specify the !'atement allowed for the stoc( item&
&
&
N#te: 8'serve% you can specify period wise %RP Rate and A9ate5ent allowed& )n this case !9C Company had the /R, Rate of 2C applica'le form 2=K=*BBC and the current /R, rate applica'le is Rs&*D with a'atement of KCF&
,ress enter to accept Excise /R, Rate Details screen and return to Duty Details screen )n E*+i!e Duty Detai&! screen !pplica'le "rom% /R, and !'atement F details will 'e defaulted 'ased on the details specified in the E*+i!e %RP Rate Detai&! screen& !pplication will display the latest applica'le "rom Date% /R, Rate and !'atement .elect the Da!i+ E*+i!e Duty in the 6ype of Duty filed from the -ist of Excise Duty classifications& )n A((&i+a9&e 8r#5 field mention the Date from when the specified Rate #" Duty is applica'le .pecify the Rate #" Duty as 1/H. .elect the E)u+ati#n Ce!! as the second duty in the 6ype of Duty filed from the -ist of Excise Duty classifications& )n A((&i+a9&e 8r#5 field mention the Date from when the specified Rate #" Duty is applica'le .pecify the Rate #" Duty as 2H.
.elect the Se+#n)ary E)u+ati#n Ce!! as the third duty in the 6ype of Duty filed from the -ist of Excise Duty classifications&
)n A((&i+a9&e 8r#5 field mention the Date from when the specified Rate #" Duty is applica'le .pecify the Rate #" Duty as 1H.
)n E*+i!e Detai&! screen% under .toc( )tem 6ype field select as 8ini!4e) G##)! from the -ist of )tem 6ypes&
N#te: Define the St#+1 Ite5 C#5(#nent! 'DO%) under the option Set0 A&ter Re(#rtin DO% only when the .toc( item has different .toc( )tem Components than the components defined under the 98/ for ,roduction& 98/ Defined under this option is used only for reporting& 12. C#55#)ity@ Enter t4e C#55#)ity C#)e i" a((&i+a9&e 13. Rate #" >AT 'H)@ in t4i! "ie&) enter t4e Rate #" >AT a((&i+a9&e "#r t4e St#+1 Ite5 e. . 12.-H
N#te: $here E*+i!a9&e C#55#)ity attracts A))iti#na& )utie! #" E*+i!e an) S(e+ia& )utie! #" E*+i!e and so on% the same can activated as re uired from the -ist of Excise Duty Classifications&
N#te: )n 6ally&ER, A you can create %u&ti(&e DO% for a !in &e "ini!4e) ##)!& 6his feature is provided in Ta&&y.ERP ? Re&ea!e 3.C& "or more information on creating /ultiple 98/ refer the topic = Creatin Di&& #" %ateria&! "#r a St#+1 Ite5
C& )n St#+1 &te5 C#5(#nent! 'D#%) screen A& )n Unit #" 5anu"a+ture field enter as 1 2B& Under Ite5 an) Quantity field enter the details as shown
A& )n Tari"" C&a!!i"i+ati#n field select the applica'le tariff classification e&g& ;ater from the -ist of 6ariff Classifications 2B& Ena'le Set0A&ter E*+i!e Detai&! to :e! to display the Excise Details su' screen& 22& )n the E*+i!e Detai&! .creen 2*& E*+i!e Unit Na5e: 9y default 6ally&ER, A displays ADC C#5(any as Excise Unit 3ame& N#te: )n 6ally&ER, A e*+i!e unit! 'Dea&er05anu"a+turer) created are identified as godowns& $hen the option %aintain %u&ti(&e G#)#$n!0E*+i!e Unit! is not ena'led in "22: "eatures 5 )nventory "eatures 0"*4 'y default 6ally&ER, A identifies the excise unit name with the Default #odown named = %ain .#+ati#n
6o create more than one E*+i!e Unit user needs to ena'le %aintain %u&ti(&e G#)#$n!0E*+i!e Unit! in "22: "eatures 5 )nventory "eatures 0"*4&
Re(#rtin UO%: select . '&iter!) as Reporting U8/& !ll the reports will display the .toc( item details 'ased on the reporting U8/ selected&
N#te: !s ,er Centra& E*+i!e A+t% in all the reports relating to stoc( items are re uired to 'e indicated with the relevant Unit #" Quantity as specified under Centra& E*+i!e Tari"" A+t& 6he !pplica'le Unit of Juantity for /ineral $ater is . '.iter!)% so it is must to select 0-iters4 as the Reporting U8/&
N#te: 6ally&ER, A prompts the user to select the C#n6er!i#n 8a+t#r only when the alternate )tem is ena'led and defined for stoc( item
Set0A&ter Duty Detai&!: .et this field to :e! to view the Duty Detai&! screen& )n Duty Detai&! screen )n >a&uati#n Ty(e field .elect A) Quantu5 from the -ist of Haluation 6ype& .elect the Da!i+ E*+i!e Duty in the 6ype of Duty filed from the -ist of Excise Duty classifications& )n A((&i+a9&e 8r#5 field mention the Date from when the specified Rate #" Duty is applica'le .pecify the Rate #" Duty as R!. 2 '(er &iter).
N#te: )n case of A) Quantu5% duty is paya'le at the rate specified per Unit of Juantity& E*a5(&e@ Duty #n Su ar i! 9a!e) #n (er K 9a!i! 'R!.30K )&
.elect the E)u+ati#n Ce!! as the second duty in the 6ype of Duty filed from the -ist of Excise Duty classifications& )n A((&i+a9&e 8r#5 field mention the Date from when the specified Rate #" Duty is applica'le .pecify the Rate #" Duty as R!. C.C, '(er &iter). .elect the Se+#n)ary E)u+ati#n Ce!! as the third duty in the 6ype of Duty filed from the -ist of Excise Duty classifications&
)n A((&i+a9&e 8r#5 field mention the Date from when the specified Rate #" Duty is applica'le .pecify the Rate #" Duty as R!. C.C2 '(er &iter)
)n E*+i!e Detai&! screen% under .toc( )tem 6ype field select as 8ini!4e) G##)! from the -ist of )tem 6ypes& .et the option Set0 A&ter Re(#rtin DO% to N#.
N#te: Define the St#+1 Ite5 C#5(#nent! 'DO%) under the option Set0 A&ter Re(#rtin DO% only when the .toc( item has different .toc( )tem Components than the components defined under the 98/ for ,roduction& 98/ Defined under this option is used only for reporting&
12. Rate #" >AT 'H)@ in t4i! "ie&) enter t4e Rate #" >AT a((&i+a9&e "#r t4e St#+1 Ite5 e. . 12.-H.
2+& ,ress Enter to accept and save& N#te: $here E*+i!a9&e C#55#)ity attracts !dditional duties of E*+i!e an) S(e+ia& )utie! #" E*+i!e and so on% the same can activated as re uired from the -ist of Excise Duty Classifications&
N#te: )n 6ally&ER, A you can create %u&ti(&e DO% for a !in &e "ini!4e) ##)!& 6his feature is provided in Ta&&y.ERP ? Re&ea!e 3.C& "or more information on creating /ultiple 98/ refer the topic = Creatin Di&& #" %ateria&! "#r a St#+1 Ite5 C& )n St#+1 &te5 C#5(#nent! 'D#%) screen A& )n Unit #" 5anu"a+ture field enter as 1
2B& Under Ite5 an) Quantity field enter the details as shown
A& )n Tari"" C&a!!i"i+ati#n field select the applica'le tariff classification e&g& ;ater from the -ist of 6ariff Classifications& 2B& Ena'le Set0A&ter E*+i!e Detai&! to :e! to display the Excise Details su' screen& 22& )n the E*+i!e Detai&! .creen 2*& E*+i!e Unit Na5e: 9y default 6ally&ER, A displays ADC C#5(any as Excise Unit 3ame& N#te: )n 6ally&ER, A e*+i!e unit! 'Dea&er05anu"a+turer) created are identified as godowns& $hen the option %aintain %u&ti(&e G#)#$n!0E*+i!e Unit! is not ena'led in "22: "eatures 5 )nventory "eatures 0"*4 'y default 6ally&ER, A identifies the excise unit name with the Default #odown named = %ain .#+ati#n
6o create more than one E*+i!e Unit user needs to ena'le %aintain %u&ti(&e G#)#$n!0E*+i!e Unit! in "22: "eatures 5 )nventory "eatures 0"*4&
Re(#rtin UO%: select . '&iter!) as Reporting U8/& !ll the reports will display the .toc( item details 'ased on the reporting U8/ selected&
N#te: !s ,er Centra& E*+i!e A+t% in all the reports relating to stoc( items are re uired to 'e indicated with the relevant Unit of Juantity as specified under Central Excise 6ariff !ct& 6he !pplica'le Unit of Juantity for /ineral $ater is . '.iter!)% so it is must to select 0-iters4 as the Reporting U8/&
N#te: 6ally&ER, A prompts the user to select the C#n6er!i#n 8a+t#r only when the alternate )tem is ena'led and defined for stoc( item
Set0A&ter Duty Detai&!: .et this field to :e! to view the Duty Detai&! screen& )n the Duty Detai&! screen: )n >a&uati#n Ty(e field select A) >a&#re5 from the -ist of Haluation 6ype .elect the Da!i+ E*+i!e Duty in the Ty(e #" Duty filed from the -ist of Excise Duty classifications )n A((&i+a9&e 8r#5 field mention the Date from when the specified Rate #" Duty is applica'le .pecify the Rate #" Duty as 1/H .elect the E)u+ati#n Ce!! as the second duty in the 6ype of Duty filed from the -ist of Excise Duty classifications )n A((&i+a9&e 8r#5 field mention the Date from when the specified Rate #" Duty is applica'le .pecify the Rate #" Duty as 2H .elect the Se+#n)ary E)u+ati#n Ce!! as the third duty in the 6ype of Duty filed from the -ist of Excise Duty classifications&
)n A((&i+a9&e 8r#5 field mention the Date from when the specified Rate #" Duty is applica'le .pecify the Rate #" Duty as 1H
)n E*+i!e Detai&! screen% under .toc( )tem 6ype field select as 8ini!4e) G##)! from the -ist of )tem 6ypes .et the option Set0 A&ter Re(#rtin DO% to N#
N#te: Define the St#+1 Ite5 C#5(#nent! 'DO%) under the option Set0 A&ter Re(#rtin DO% only when the .toc( item has different .toc( )tem Components than the components defined under the 98/ for ,roduction& 98/ Defined under this option is used only for reporting& 12. Rate #" >AT 'H)@ in t4i! "ie&) enter t4e Rate #" >AT a((&i+a9&e "#r t4e St#+1 Ite5 e. . 12.-CH
2+& ,ress Enter to accept and save& N#te: $here E*+i!a9&e C#55#)ity attracts A))iti#na& )utie! #" E*+i!e an) S(e+ia& )utie! #" E*+i!e and so on% the same can activated as re uired from the -ist of Excise Duty Classifications&
.imilarly create the .toc( )tem ABuaEa!e 2C .tr with same A&ternate Unit, +#n6er!i#n "a+t#r an) >a&uati#n %et4#) 'A) >a&#re5)
6o create a St#+1 Ite5 8ini!4e) G##)!% #o to Gate$ay #" Ta&&y A In6ent#ry In"#. A St#+1 Ite5! A Create
2& Enter the name of the .toc( )tem e&g& ACC Ce5ent in the Na5e field& *& .elect the #roup 3ame e&g& Pri5ary in the un)er field& +& .elect the unit of measurement e&g& K 'Ki&# ra5!) of the stoc( item in the Unit! field K& .elect the unit of measurement e&g& %T in the A&ternate Unit! field 0Use !lt IC to create Unit of /easurement4 D& .pecify 1 %T L 1CCC 1 in ;4ere field& N#te: Unit an) A&ternate Unit details provided in the .toc( item master are only for the purpose of accounting the .toc( items& A& )n Tari"" C&a!!i"i+ati#n field select the applica'le tariff classification e&g& Ce5ent from the -ist of 6ariff Classifications& 2B& Ena'le Set0A&ter E*+i!e Detai&! to :e! to display the Excise Details su' screen& 22& )n the E*+i!e Detai&! .creen 2*& E*+i!e Unit Na5e: 9y default 6ally&ER, A displays ADC C#5(any as Excise Unit 3ame& N#te: )n 6ally&ER, A e*+i!e unit! 'Dea&er05anu"a+turer) created are identified as godowns& $hen the option %aintain %u&ti(&e G#)#$n!0E*+i!e Unit! is not ena'led in "22: "eatures 5 )nventory "eatures 0"*4 'y default 6ally&ER, A identifies the excise unit name with the Default #odown named = %ain .#+ati#n
6o create more than one E*+i!e Unit user needs to ena'le %aintain %u&ti(&e G#)#$n!0E*+i!e Unit! in "22: "eatures 5 )nventory "eatures 0"*4&
Re(#rtin UO%: select KG as Reporting U8/& !ll the reports will display the .toc( item details 'ased on the reporting U8/ selected&
N#te: !s ,er Centra& E*+i!e A+t% in all the reports relating to stoc( items are re uired to 'e indicated with the relevant Unit of Juantity as specified under Central Excise 6ariff !ct& 6he !pplica'le Unit of Juantity for Cement is K 'Ki&# ra5!)% so it is must to select ># as the Reporting U8/&
)f user is using Re(#rtin UO% as %etri+ T#ne!% then select %T in Re(#rtin UO% field&
Set0A&ter Duty Detai&!: .et this field to :e! to view the Duty Detai&! screen& )n the Duty Detai&! screen:
)n >a&uati#n Ty(e field select >a&#re5 O Quantu5 from the -ist of Haluation 6ype .elect the Da!i+ E*+i!e Duty in the Ty(e #" Duty filed from the -ist of Excise Duty classifications )n A((&i+a9&e 8r#5 field mention the Date from when the specified Rate #" Duty is applica'le )n Rate #" Duty field mention 1CH in >a&#re5 percentage and mention the Quantu5 >a&ue as C.1/
N#te:
"or Cement Quantu5 >a&ue is on the %etri+ T#ne!& "or .toc( )tem !CC Cement we have ta(en the Reporting UO% as KG% in Quantu5 >a&ue field we have converted the Juantum Halue for >#& R!. 1/C0 1CCC K ! LC.1/&
)f the User has mentioned the Reporting U8/ as %T can directly mention the 8i*e) Rate R!. 1/C in Quantu5 >a&ue0(er field&
.elect the E)u+ati#n Ce!! as the second duty in the 6ype of Duty filed from the -ist of Excise Duty classifications )n A((&i+a9&e 8r#5 field mention the Date from when the specified Rate #" Duty is applica'le .pecify the Rate #" Duty as 2H .elect the Se+#n)ary E)u+ati#n Ce!! as the third duty in the 6ype of Duty filed from the -ist of Excise Duty classifications& )n A((&i+a9&e 8r#5 field mention the Date from when the specified Rate #" Duty is applica'le .pecify the Rate #" Duty as 1H
)n E*+i!e Detai&! screen% under .toc( )tem 6ype field select as 8ini!4e) G##)! from the -ist of )tem 6ypes
2& 9ill = 1-20C?-1C& ,urchase of 2%BB%BBB0nos4 Pet D#tt&e!- 2.tr from .an+# %anu"a+turer!
P DED- 1/CCC 0on assessa'le value of Rs& 2%BB%BBB Q 2MF4 P EC - 32C P SEC - 1/C
*& 9ill = ,-E0C?-1C& ,urchase of *%BB%BBB0nos4 Pet D#tt&e!- -.tr from /ega /anufacturers
N DED- ,CCCC0on !ssessa'le Halue of Rs& *%DB%BBB Q 2MF4 P EC - ECC P SEC - ,CC
P DED- ,CCCC 0on !ssessa'le Halue of Rs& D%BB%BBB Q CF4 P EC - ECC P SEC - ,CC
#o to Gate$ay #" Ta&&y A In6ent#ry In"# A U()ate E*+i!e In"#. A CEN>AT O(enin Da&an+e 2& )n E*+i!e Unit field select the Excise Unit for which the CE3H!6 8pening 'alance entry is recorded& e&g& !9C Company N#te: !s 6ally&ER, A allows to maintain accounts of %u&ti(&e E*+i!e Unit! in a Sin &e C#5(any% in CE3H!6 Credit 8pening 9alance 1ournal Houcher Excise Unit field has 'een provided to select the appropriate Excise Unit& *& )n Nature #" Pur+4a!e field select the ,urchase 3ature 0whether purchase was from manufacturer/ "irst/ .econd /)mporter4 for which the CE3H!6 credit is availa'le & E&g %anu"a+turer
N#te: )n case a company has CE3H!6 Credit opening 'alance against the purchases of different 3ature = 8ir!t Sta e Dea&er0%anu"a+turer0I5(#rter then !e(arate CEN>AT O(enin Da&an+e entry for different 3ature of ,urchases has to 'e recorded&
9. 6o account opening 'alance of 9asic Excise Duty credit% under Parti+u&ar! select Da!i+ E*+i!e Duty CEN>AT and view E*+i!e Duty A&&#+ati#n screen
N#te: $hile accounting CEN>AT O(enin Da&an+e% in .i!t #" .e) erQ! only the CEN>AT Ty(e of ledgers will 'e displayed for selection K& )n E*+i!e Duty A&&#+ati#n screen D& In6#i+e N#.0Di&& #" Entry N#. < Date: )n this field enter the invoice num'er and Date of purchase of Raw materials on which CE3H!6 Credit is availa'le and accounted as opening 'alance& M& Party Na5e: )n this field select the supplier from whom the purchase was made& L& Na5e #" Ite5: .elect the .toc( item for which credit is availa'le and accounted as opening 'alance C& Quantity: .pecify the Juantity on which CE3H!6 Credit is availa'le A& A!!e!!a9&e >a&ue: Enter the !ssessa'le values of the stoc( item on which the credit to 'e calculated& 2B& Rate: )n this field rate of duty defined in the item master will 'e defaulted% which can 'e changed& 22& A5#unt: CE3H!6 Credit !mount will 'e calculated and displayed automatically&
N#te: .upports to account CEN>AT #(enin Da&an+e of 5u&ti(&e 9i&&! of )i""erent !u((&ier! of same Nature #" Pur+4a!e with )i""erent Ra$ %ateria&! and Di""erent Rate #" Duty
3. 6o account opening 'alance of Education Cess credit% under Parti+u&ar! select E)u+ati#n Ce!! CEN>AT and view E*+i!e Duty A&&#+ati#n screen M& )n E*+i!e Duty A&&#+ati#n screen L& .et the option C#(y Detai&! "r#5 Pre6i#u! Duty .e) er '!) to :e! and press enter&
6he details li(e = In6#i+e Nu59er0Di&& #" Entry N#.< Date, Party Na5e, Na5e #" Ite5, Quantity < A!!e!!a9&e >a&ue 0to calculate the Education Cess4 & Ce!! A5#unt will 'e calculated and displayed automatically& N#te: )f you do not want to copy the details of previous ledger retain N# to the option C#(y Detai&! "r#5 Pre6i#u! Duty .e) er'!) & manually enter the CE3H!6 credit details for the ledger selected&
6he completed Duty Detai&! for Education Cess 0CE3H!64 will 'e displayed as shown
4. 6o account opening 'alance of .econdary Education Cess credit% under Parti+u&ar! select Se+#n)ary E)u+ati#n Ce!! CEN>AT and view E*+i!e Duty A&&#+ati#n screen C& )n E*+i!e Duty A&&#+ati#n screen A& .et the option C#(y Detai&! "r#5 Pre6i#u! Duty .e) er '!) to :e! and press enter& 6he details li(e = In6#i+e Nu59er0Di&& #" Entry N#.< Date, Party Na5e, Na5e #" Ite5, Quantity < A!!e!!a9&e >a&ue 0to calculate the .econdary Education Cess4 & Ce!! A5#unt will 'e calculated and displayed automatically& N#te: )f you do not want to copy the details of previous ledger retain N# to the option C#(y Detai&! "r#5 Pre6i#u! Duty .e) er'!) & manually enter the CE3H!6 credit details for the ledger selected& 6he completed Duty Detai&! for .econdary Education Cess 0CE3H!64 will 'e displayed as shown
N#te: CEN>AT +re)it opening 'alance of Capital #oods can also 'e accounted as explained a'ove& 6he a'ove CE3H!6 8pening 9alance entry will affect the following Excise Reports: 2& C#5(utati#n: )n Computation report the CE3H!6 Credit 8pening 'alance accounted will 'e displayed under Da&an+e In(ut Cre)it as CEN>AT Cre)it #n In(ut! *& 8#r5 ER 1: CE3H!6 Credit opening 'alance will 'e displayed under Seria& Nu59er E = Detai&! #" CEN>AT Cre)it Ta1en an) uti&i!e) in D#* 1= O(enin Da&an+e& +& CEN>AT Cre)it Su55ary K& CEN>AT A6ai&e) D& RG 23A Part I M& RG 23A Part II L& A9!tra+t
2& 9ill = ADC 0?/-& .ale of *DBBB- ABuaEa!e- 2C-tr to S4u94 Di!tri9ut#r!
P DED- 2C,CCC 0on assessa'le value of Rs& *%DB%BBB Q CF4 P EC - ,CC P SEC - 2CC
N DED- 22,,CC 0on !ssessa'le Halue of Rs&*%CB%BBB Q CF4 P EC - ,,E P SEC - 22,
P DED- 12,ECC 0on !ssessa'le Halue of Rs& 2%MB%BBB Q CF4 P EC - 2-/ P SEC - 12E #o to Gate$ay #" Ta&&y A In6ent#ry In"# A U()ate E*+i!e In"#. A E*+i!e O(enin Da&an+e 2& )n E*+i!e Unit field select the Excise Unit for which the Excise 8pening 'alance entry is recorded& e&g& !9C Company N#te: !s 6ally&ER, A allows to maintain accounts of %u&ti(&e E*+i!e Unit! in a Sin &e C#5(any% in Excise Duty 8pening 9alance 1ournal Houcher Excise Unit field has 'een provided to select the appropriate Excise Unit& *& )n Nature #" Re5#6a& field select the sales 3ature 0whether sale was a Domestic/ Captive Consumption/Removal as such / .pecial Rate etc&4 for which the Excise Duty is paya'le& E&g& D#5e!ti+
N#te: )n case a company has Excise Duty opening 'alance against sales of different 3ature of Removal = D#5e!ti+0 Ca(ti6e C#n!u5(ti#n0Re5#6a& a! !u+4 0 S(e+ia& Rate etc& then !e(arate E*+i!e O(enin Da&an+e entry for different 3ature of Removal has to 'e recorded& +& 6o account opening 'alance of 9asic Excise Duty% under Parti+u&ar! select Da!i+ E*+i!e Duty G EH and view E*+i!e Duty A&&#+ati#n screen
N#te: $hile accounting E*+i!e O(enin Da&an+e% in .i!t #" .e) erQ! only the E*+i!e Ty(e of ledgers will 'e displayed for selection& K& )n E*+i!e Duty A&&#+ati#n screen D& In6#i+e N#.0Di&& #" Entry N#. < Date: )n this field enter the invoice num'er and date of sale of finished good on which excise duty has 'een charged M& Party Na5e: )n this field select the supplier to whom the sale was made& L& Na5e #" Ite5: .elect the .toc( item against which duty is paya'le and accounted as opening 'alance C& Quantity: .pecify the Juantity on which Duty is paya'le A& A!!e!!a9&e >a&ue: Enter the !ssessa'le values of the stoc( item on which the excise duty to 'e calculated& 2B& Rate: )n this field rate of duty defined in the item master will 'e defaulted% which can 'e changed if rate of duty is different& 22& A5#unt: Excise duty !mount will 'e calculated and displayed automatically&
N#te: .upports to account Excise opening 9alance of multiple 'ills of different customers of same 3ature of Removal with different "inished goods and Different Rate of Duty&
D& 6o account opening 'alance of Education Cess% under Parti+u&ar! select E)u+ati#n Ce!! G 2H and view E*+i!e Duty A&&#+ati#n screen M& )n E*+i!e Duty A&&#+ati#n screen L& .et the option C#(y Detai&! "r#5 Pre6i#u! Duty .e) er '!) to :e! and press enter&
6he details li(e = In6#i+e Nu59er0Di&& #" Entry N#.< Date, Party Na5e, Na5e #" Ite5, Quantity < A!!e!!a9&e >a&ue 0to calculate the Education Cess4 & Ce!! A5#unt will 'e calculated and displayed automatically&
N#te: )f you do not want to copy the details of previous duty ledger retain N# to the option C#(y Detai&! "r#5 Pre6i#u! Duty .e) er'!) & manually enter the Excise Duty details for the ledger selected& 6he completed Duty Detai&! for Education Cess Q *F will 'e displayed as shown
L& 6o account opening 'alance of .econdary Education Cess% under Parti+u&ar! select Se+#n)ary E)u+ati#n Ce!! G 1H and view E*+i!e Duty A&&#+ati#n screen C& )n E*+i!e Duty A&&#+ati#n screen A& .et the option C#(y Detai&! "r#5 Pre6i#u! Duty .e) er '!) to :e! and press enter& 6he details li(e = In6#i+e Nu59er0Di&& #" Entry N#.< Date, Party Na5e, Na5e #" Ite5, Quantity < A!!e!!a9&e >a&ue 0to calculate the .econdary Education Cess4 & Ce!! A5#unt will 'e calculated and displayed automatically& N#te: )f you do not want to copy the details of previous duty ledger retain N# to the option C#(y Detai&! "r#5 Pre6i#u! Duty .e) er'!) & manually enter the Excise Duty details for the ledger selected& 6he completed Duty Detai&! for .econdary Education Cess Q 2F will 'e displayed as shown
E*+i!e C#5(utati#n report under E*+i!e Duty Paya9&e against Re u&ar Rate
P.A Re i!ter
2& 9asic Excise Duty of Rs& **DBB *& Education Cess of Rs& 2DBB +& .econdary Education Cess of Rs& 2BBB #o to Gate$ay #" Ta&&y A In6ent#ry In"# A U()ate E*+i!e In"#. A P.A O(enin Da&an+e 2& Enter the Date on which the Excise 8pening 9alance is accounted& E&g&1-,-2C11 *& )n E*+i!e Unit field select the Excise Unit for which the Excise 8pening 'alance entry is recorded& e&g& !9C Company
N#te: !s 6ally&ER, A allows to maintain accounts of %u&ti(&e E*+i!e Unit! in a Sin &e C#5(any% E*+i!e Unit field is provided to select the appropriate excise unit in ,-! 8pening 9alance 1ournal Houcher& +& 6o account opening 'alance of 9asic Excise Duty% under Parti+u&ar! select Da!i+ E*+i!e Duty G 1CH and view E*+i!e Duty A&&#+ati#n screen
N#te: $hile accounting P.A O(enin Da&an+e% in .i!t #" .e) erQ! only the E*+i!e Ty(e of ledgers will 'e displayed for selection& K& )n E*+i!e Duty A&&#+ati#n screen D& Na5e: )n this field enter the reference num'er of advance duty paid M& A5#unt: )n this field enter the advance duty amount paid to the department
N#te: .upports to account ,-! opening 9alance of multiple = advances paid to the department/ )nvoices against which the Duty is paya'le&
D& 6o account opening 'alance of Education Cess% under Parti+u&ar! select E)u+ati#n Ce!! G 2H and view E*+i!e Duty A&&#+ati#n screen M& )n E*+i!e Duty A&&#+ati#n screen L& Enter the reference num'er and advance education cess amount paid&
L& 6o account opening 'alance of .econdary Education Cess% under Parti+u&ar! select Se+#n)ary E)u+ati#n Ce!! G 1H and view E*+i!e Duty A&&#+ati#n screen
C& )n E*+i!e Duty A&&#+ati#n screen C& Enter the re"eren+e nu59er and advance secondary education cess a5#unt paid& 6he completed ,-! 8pening 9alance 1ournal Houcher is displayed as shown
2& )f ,-! 8pening 9alance is De9it Da&an+e 0A)6an+e Duty Pai)4% then the references of 8pening 9alance accounted from ,-! 8pening 9alance 1ournal will 'e availa'le for A)Ru!t5ent t#$ar)! Duty (aya9&e&
6he a'ove P.A O(enin Da&an+e entry will 'e displayed in%
E*+i!e C#5(utati#n report under Da&an+e In(ut Cre)it against E*+i!e Duty A)6an+e Pai)
P.A Re i!ter 6he transaction recorded through this entry will 'e captured in P.A Re i!ter as O(enin Da&an+e&
N#te: De9it P.A O(enin Da&an+e will 'e displayed with Ne ati6e Si n indicating that the assessee has deposited duty in advance to the #overnment&
+& Enter the Date as 2E-/-2CCE K& )n the Party A0+ Na5e field select .an+# %anu"a+turer! from the -ist of -edger !ccounts D& )n the Or)er N#. field enter the order num'er as CC1 M& )n the Pur+4a!e .e) er field select Pur+4a!e #" Ra$ %ateria&! L& )n the >AT0Ta* C&a!! field the >AT C&a!! will 'e defaulted automatically as defined in the ledger master C& )n the Na5e #" Ite5 field select Pet D#tt&e! - 1.tr and press enter to view the )tem !llocation screen A& )n the Ite5 A&&#+ati#n screen 2B& )n Due #n filed enter the date of delivery of the stoc( e&g& D=L=*BBC 22& )n the Quantity field enter 3CCCC 2*& )n the Rate field enter the rate as R!.3
2B& .elect Da!i+ E*+i!e Duty G 1/H ledger% the Rate #" Duty and Duty a5#unt will 'e defaulted automatically N#te: 6o avail the CE3H!6 credit in the same voucher you can select CE3H!6 type of duty ledgers 22& .imilarly select E)u+ati#n Ce!! G 2H and .e+#n)ary E)u+ati#n Ce!! G 1H ledgers 2*& .elect In(ut >AT G ,H ledger& 6he H!6 amount will 'e calculated and displayed automatically 2+& .et S4#$ Statut#ry Detai&! to view the .tatutory details screen
.imilarly% you can record the E*+i!e Sa&e! Or)er!, De&i6ery N#te! and Re+ei(t N#te! and trac( them in Excise ,urchases and .ales&
Ensure the option U!e C#55#n .e) er A0+ "#r Ite5 A&&#+ati#n is set to :e!
#o to Gate$ay #" Ta&&y A A++#untin >#u+4er! A 8?@ Pur+4a!e! 7. )n >#u+4er Ty(e su' form select E*+i!e Pur+4a!e! as the voucher type& *& Ensure that the Pur+4a!e >#u+4er is in Ite5 In6#i+e %#)e. N#te@ )n 6ally&ER, A E*+i!e Pur+4a!e Tran!a+ti#n! needs to recorded in In6#i+e %#)e On&y& 2& Enter the Date as 1-,-2CCE. *& )n Su((&ier In6#i+e N#. field enter the )nvoice 3o& as SI033/. 9. )n Party! A0+ Na5e field select the supplier i&e& S$a!ti1 ;ater Su((&ier! from the -ist of -edger !ccounts& K& )n Nature #" Pur+4a!e field %anu"a+turer is displayed automatically& D& )n Pur+4a!e .e) er field select the ledger Pur+4a!e #" Ra$ 5ateria&! from -ist of -edger !ccounts& /. >AT0Ta* C&a!! "ie&) !e&e+t N#t A((&i+a9&e N#te@ Ensure A&&#$ Se&e+ti#n #" >AT0Ta* C&a!! )urin entry is ena'led in 812@ C#n"i ure 'Pur+4a!e In6#i+e C#n"i urati#n) L& )n Na5e #" Ite5 field select the .toc( )tem i&e& Natura& ;ater. C& )n Quantity field enter the uantity as 1C,CC,CCC. A& )n Rate field enter the rate as R!. 2. 1C. A5#unt $i&& 9e )i!(&aye) aut#5ati+a&&y. 22& .elect Duty .e) er i&e& Da!i+ E*+i!e Duty G 1/H& !mount will 'e calculated and displayed automatically&
2*& .elect E)u+ati#n Ce!! G 2H and Se+#n)ary E)u+ati#n Ce!! G 1H ledgers& !mount will 'e calculated and displayed automatically& N#te: In(ut >AT .e) er is not selected as Natura& $ater is exempted under H!6 !ct in >arnata(a 2+& .et the option S4#$ Statut#ry Detai&! to :e! to view Statut#ry Detai&! screen
2K& )n Statut#ry Detai&! screen press A&t O 81@ Detai&e) to view details of duty calculation& .tatutory Details screen appears as shown&
N#te: )n !tatut#ry )etai&! you can view )tem/ ledger wise assessa'le value and Duty/6ax calculations& 2D& )n Di&&-$i!e Detai&! screen select Ty(e #" Re" as Ne$ Re" and in other fields retain the default details&
2L& ,ress Enter to save and accept& N#te: 6o avail Cen6at Cre)it% create the Current !ssets 'y selecting duty/tax type as CE3H!6 in the 6ype of Duty/6ax field&
;4en t4e CEN>AT Cre)it i! n#t a6ai&e) t4e Duty .e er! !e&e+te) $#nt )i!(&ay t4e &e) er 9a&an+e an) )uty a5#unt $i&& 9e a((#rti#ne) t# t4e St#+1 Ite5 +#!t.
#o to Gate$ay #" Ta&&y A Di!(&ay A A++#unt D##1! A .e) er! A !e&e+t Da!i+ E*+i!e Duty G 1/H
6o view the )uty a((#rti#n5ent t# St#+1 Ite5 #o to Gate$ay #" Ta&&y A Di!(&ay A In6ent#ry D##1! A St#+1 Ite5 A Natura& ;ater A St#+1 Ite5 %#nt4&y Su55ary A St#+1 >#u+4er! )n 812@ C#n"i ure
,urchase rate of natural $ater is R!.2 (er .iter& 8'serve% in the a'ove screen stoc( item rate is displayed as 2.33 which includes the excise duty amount&
A6ai&in CEN>AT Cre)it #n Pur+4a!e! "r#5 %anu"a+turer 'Duty >a&ue A&terati#n) 2. .ater 9y re+#r)in a !e(arate De9it N#te@ In t4i! +a!e "ir!t (ur+4a!e in6#i+e $i&& 9e re+#r)e) $it4#ut a6ai&in +re)it an) &ater a !e(arate De9it N#te $i&& 9e re+#r)e) t# a6ai& t4e CEN>AT +re)it 7ere we are illustrating the scenario for the "ir!t u!e +a!e $it4#ut a&terin t4e )uty 6a&ue& "or the !e+#n) u!e +a!e refer Partia& CEN>AT Cre)it #n Pur+4a!e!
Ensure the option U!e C#55#n .e) er A0+ "#r Ite5 A&&#+ati#n is set to :e!
#o to Gate$ay #" Ta&&y A A++#untin >#u+4er! A 8?@ Pur+4a!e! 7. )n Houcher 6ype su' form select E*+i!e Pur+4a!e! as the 6#u+4er ty(e. *& Ensure that the Pur+4a!e >#u+4er is in Ite5 In6#i+e %#)e. +& Enter the Date as 3-,-2CCE. K& )n Su((&ier In6#i+e N#. field enter the )nvoice 3o& as .%02,3. 3. )n Party! A0+ Na5e field select the supplier i&e& .an+# %anu"a+turer! from the -ist of -edger !ccounts 0Use !ltIC to create the party ledger4& M& )n Nature #" Pur+4a!e field the option %anu"a+turer is displayed automatically L& )n Pur+4a!e .e) er field select the ledger Pur+4a!e #" Ra$ 5ateria&! from -ist of -edger !ccounts& E. >AT0Ta* C&a!! "ie&) aut#5ati+a&&y et! u()ate) $it4 t4e >AT0Ta* +&a!! a! !e&e+te) in t4e (ur+4a!e &e) er, $4i+4 +an 9e +4an e). E. )n Na5e of )tem field select the .toc( )tem i&e& Pet D#tt&e! 1 .tr. 2B& )n Quantity field enter the uantity as 3,CC,CCC. 22& )n Rate field enter the rate as R!. 1. 12. A5#unt $i&& 9e )i!(&aye) aut#5ati+a&&y.
2+& .elect D#tt&e Ca(! as second item and specify Quantity a! 3,CC,CCC and Rate a! R!. C.2-. 78. .elect ;ater C#ntainer 2C .tr as third item and specify Quantity a! 1C,CCC and Rate a! R!.-. 2D& .elect .#$ Den!ity P#&yet4y&ene as fourth item and specify Quantity a! 2-,CCC and Rate a! R!.C.2-.
2M& .elect Duty -edger i&e& Da!i+ E*+i!e Duty 'CEN>AT) 0use !lt I C to create the ledger4& Duty ledger creation appears as shown&
N#te: 6o avail Cen6at Cre)it% create the ledgers under Current A!!et! 'y selecting duty/tax type as CEN>AT in the 6ype of Duty/6ax field& 2M& A5#unt for Da!i+ E*+i!e Duty 'CEN>AT) will 'e displayed automatically& 2L& .elect duty ledger E)u+ati#n Ce!! 'CEN>AT) 0use !lt IC to create the ledger4& Re"er Creatin E)u+ati#n Ce!! .e) er "#r 5#re in"#r5ati#n 2C& .elect duty ledger Se+#n)ary E)u+ati#n Ce!! 'CEN>AT) 0use !lt I C to create the ledger4& Re"er Creatin Se+#n)ary an) Ii 4er E)u+ati#n 'SIE) Ce!! .e) er "#r 5#re in"#r5ati#n N#te: select Ty(e #" Duty0Ta* as CEN>AT for all the Duty ledgers created to avail Cen6at Cre)it& 6hese duty ledgers are used only during accounting purchases& 2A& .elect In(ut >AT G ,H as the Hat duty ledger& A5#unt will 'e displayed automatically& *B& .et the option S4#$ Statut#ry Detai&! to :e! to view Statut#ry Detai&! screen&
*2& )n Statut#ry Detai&! screen press A&t O 81@ Detai&e) to view details of duty calculation& .tatutory Details screen is displayed as shown&
N#te: )n !tatut#ry )etai&! user can view )tem/ ledger wise assessa'le value and Duty/6ax calculation& **& )n Di&&-$i!e Detai&! screen select Ty(e #" Re" as Ne$ Re" and in other fields retain the default details&
;4en t4e CEN>AT Cre)it i! a6ai&e) t4e Duty .e) er! !e&e+te) $i&& )i!(&ay t4e &e) er 9a&an+e an) )uty a5#unt $i&& n#t 9e a((#rti#ne) t# t4e St#+1 Ite5 Rate.
6o chec( the )uty &e) er 9a&an+e #o to Gate$ay #" Ta&&y A Di!(&ay A A++#unt D##1! A .e) er! A !e&e+t Da!i+ E*+i!e Duty 'CEN>AT).
6o view the n#n- a((#rti#n5ent #" )uty a5#unt t# !t#+1 ite5 Rate@ #o to Gate$ay #" Ta&&y A Di!(&ay A In6ent#ry D##1! A St#+1 Ite5 A Pet D#tt&e! 1 .tr A St#+1 ite5 %#nt4&y Su55ary A St#+1 >#u+4er! )n 812@ C#n"i ure
8'serve% in .toc( Houchers report stoc( item rate is displayed as R!.1 which is the actual purchase rate& )n this case the duty amount is not apportioned to the .toc( item& CE3H!6 Credit availed in the purchase voucher will 'e displayed in the Cre)it A6ai&e) report& 6o view Credit !vailed report% #o to Gate$ay #" Ta&&y A Di!(&ay A Statut#ry Re(#rt! A E*+i!e Re(#rt! A %anu"a+turer A CEN>AT Re i!ter! A Cre)it A6ai&e)
N ,et 9ottles = 2 -tr: *%DB%BBBnos Q 2 per 9ottle N 9ottle Caps: *%KL%*MD nos Q B&*Dper cap
Received the invoice from -anco /anufacturer where the Duty values were rounded off& DED of ,?E?C./C to ,?E?1% E)u+ati#n Ce!! of ??2.E2 to ??E and Se+#n)ary E)u+ati#n Ce!! of ,?E.?1 to ,??&
Re+#r) t4e tran!a+ti#n in E*+i!e Pur+4a!e >#u+4er '9y a&terin t4e Duty 6a&ue)
6o alter the Duty Halue in Excise ,urchase% voucher has to 'e configured& 6o configure the purchase voucher a new configuration option has 'een provided )n 812@ C#n"i ure 'Pur+4a!e In6#i+e C#n"i urati#n)
.et the option A&&#$ 5#)i"i+ati#n in Duty "#r Pur+4a!e "#r5 %anu"a+turer to :e!
#o to Gate$ay #" Ta&&y A A++#untin >#u+4er! A 8?@ Pur+4a!e! 7. )n Houcher 6ype su' form select E*+i!e Pur+4a!e! as the 6#u+4er ty(e. *& Ensure that the Pur+4a!e >#u+4er is in Ite5 In6#i+e %#)e. +& Enter the Date as ,-,-2C1C K& )n Su((&ier In6#i+e N#. field enter the )nvoice 3o& as .%0E-2, 3. )n Party! A0+ Na5e field select the supplier i&e& .an+# %anu"a+turer! from the -ist of -edger !ccounts 0Use !lt IC to create the party ledger4& M& )n Nature #" Pur+4a!e field the option %anu"a+turer is displayed automatically L& )n Pur+4a!e .e) er field select the ledger Pur+4a!e #" Ra$ 5ateria&! from -ist of -edger !ccounts& E. >AT0Ta* C&a!! "ie&) aut#5ati+a&&y et! u()ate) $it4 t4e >AT0Ta* +&a!! a! !e&e+te) in t4e (ur+4a!e &e) er, $4i+4 +an 9e +4an e). E. )n Na5e of )tem field select the .toc( )tem i&e& Pet D#tt&e! 1 .tr& 2B& )n Quantity field enter the uantity as 2,-C,CCC 22& )n Rate field enter the rate as R!. 1&
12. A5#unt $i&& 9e )i!(&aye) aut#5ati+a&&y. 2+& .elect D#tt&e Ca(! as second item and specify Quantity a! 2,,2,2/- and Rate as R!. C.2-& 2K& 6o avail the cenvat credit% select CE3H!6 type of ledgers = Da!i+ E*+i!e Duty 'CEN>AT) ledger and press enter to view Excise Duty allocation screen
)n E*+i!e Duty A&&#+ati#n screen for stoc( )tem = D#tt&e Ca(!% Duty A5#unt is displayed as ?E?C./C which is Rounded off as ?E?1 to ma(e the total 9asic Excise Duty as ,?,E?1
N#te: !s per the in6#i+e received from .an+# %anu"a+turer the Da!i+ E*+i!e Duty is rounded off and is specified as ,?, E?1& 7ence while accounting the credit% )uty 6a&ue is altered to arrive at the actual duty as per the invoice.
2D& .elect E)u+ati#n Ce!! 'CEN>AT) ledger and press enter to view Excise Duty !llocation screen 2M& )n Excise Duty !llocation screen for stoc( )tem = D#tt&e Ca(!% Duty A5#unt is displayed as 1?2.E2 which is Rounded off as 1?E to ma(e the total Education Cess as ??E
2M& .imilarly% select Se+#n)ary E)u+ati#n Ce!! ledger& )n E*+i!e Duty A&&#+ati#n screen for stoc( item = D#tt&e Ca(!% Duty A5#unt is displayed as ?E.?1 which is Rounded off as ?? to ma(e the total Education Cess as ,?? 2L& .elect the >AT &e) er to account the input vat on the goods purchased& 6he completed Excise ,urchase voucher is displayed as shown
2C& ,ress Enter to save& N#te: 6ally&ER, A will !t#re the altered Duty >a&ue even when the voucher is viewed in alteration mode&
E*a5(&e: 8n *=L=*BBC !9C Company received the 'ill for Rs& 2K%M2B from .hu'h distri'utors for the supply of 2BB $ater Containers *B ltrs Q Rs& 2KB&KC per container&
!gainst this purchase of 2BB water containers% !9C Company can avail CE3H!6 Credit on Rs& 2B%BBB 0Q Rs& 2BB per Container i&e&% on !ssessa'le Halue as per manufacturers invoice4&
1. A6ai& CEN>AT Cre)it #n (ur+4a!e! 'in t4e !a5e in6#i+e). Create Party .e) er
#o to Gate$ay #" Ta&&y A A++#unt! In"#. A .e) er! A Create
)n the Na5e field enter the name of the ledger& e&g& S4u94 Di!tri9ut#r! )n Un)er field select Sun)ry Cre)it#r! Enter the De"au&t Cre)it Peri#) if any Enter the %ai&in Detai&! and Ta* In"#r5ati#n Ena'le Set0A&ter E*+i!e Detai&! to :e! Enter the E*+i!e Detai&! as shown
*& Ensure that the ,urchase Houcher is in Ite5 In6#i+e %#)e& +& Enter the Date as 2-2-2CCE K& )n Su((&ier In6#i+e N#. field enter the )nvoice 3o& as SD0,-2E& 3. )n Party! A0+ Na5e field select the supplier i&e& S4u94 Di!tri9ut#r! from the -ist of -edger !ccounts& M& )n Nature #" Pur+4a!e field 8ir!t Sta e Dea&er is displayed automatically& L& )n Pur+4a!e .e) er field select the ledger Pur+4a!e #" Ra$ %ateria&! from -ist of -edger !ccounts& E. >AT0Ta* C&a!! "ie&) aut#5ati+a&&y et! u()ate) $it4 t4e >AT0Ta* +&a!! a! !e&e+te) in t4e (ur+4a!e &e) er, $4i+4 +an 9e +4an e). E. )n Na5e #" Ite5 field select the .toc( )tem i&e& ;ater C#ntainer 2C .tr! 2B& )n Quantity field enter the uantity as 1CC 77. )n Rate field enter the rate as R!. 12, R!ctual purchase rate '1,C) CE3H!6 Credit '1/.,E)S& 12. A5#unt $i&& 9e )i!(&aye) aut#5ati+a&&y 2+& .elect Da!i+ E*+i!e Duty 'CEN>AT) ledger to view the Duty Details screen N#te: 6o !vail the CE3H!6 Credit user needs to select CE3H!6 6ype of Duty ledgers 2K& )n E*+i!e Duty A&&#+ati#n screen 2D& )n the fields Ty(e #" Re" and Na5e field the details will 'e defaulted automatically 7F. )n the Na5e field select the )tem ;ater C#ntainer 2C&tr! 74. )n the A!!e!!a9&e >a&ue field enter R!. 1C,CCC 0!ssessa'le Halue as per the /anufacturers invoice4 2C& )n the A5#unt field the Duty A5#unt will 'e calculated and displayed 'ased on the assessa'le value entered&
2D& .elect E)u+ati#n Ce!! 'CEN>AT) ledger to view the Duty Detai&! screen 2M& 6he Duty Detai&! screen appears as shown
N#te: "or the Education Cess 0CE3H!64 the 9asic Excsie Duty0CE3H!64 amount is defaulted as the assessa'le value& 2L& .elect Se+#n)ary E)u+ati#n Ce!! 'CEN>AT) ledger to view the Duty Details screen& )n the Duty Details screen accept the default details& 2C& .elect In(ut >AT G ,H ledger& A5#unt will 'e displayed automatically 2A& .et S4#$ Statut#ry Detai&! to :e! to view statutory details
N#te: 6o view the calculation details press !ltI"2 or clic( on "2: Detailed 'utton in the 'uttons 'ar& *B& )n the Di&&-$i!e Detai&! screen accept the default details *2& Enter the transaction details in the Narrati#n field
**& ,ress Enter to save& CE3H!6 credit availed in the purchase voucher will 'e displayed in the Credit !vailed report& 6o view the Credit !vailed report #o to Gate$ay #" Ta&&y A Di!(&ay A Statut#ry Re(#rt! A E*+i!e Re(#rt! A %anu"a+turer A CEN>AT Re i!ter! A Cre)it A6ai&e)
2. A6ai& CEN>AT Cre)it #n (ur+4a!e! '&ater 9y re+#r)in a !e(arate De9it N#te). Create >#u+4er C&a!! "#r De9it N#te
#o to #ateway of 6ally 5 !ccounts )nfo& 5 Houcher 6ypes 5 !lter
"rom the .i!t #" >#u+4er Ty(e! select De9it N#te )n the De9it N#te >#u+4er ta' down to Na5e #" C&a!! field )n the Na5e #" C&a!! enter the class name as CEN>AT A6ai&in
)n the >#u+4er Ty(e C&a!! !+reen set the option U!e C&a!! "#r E*+i!e0CEN>AT A)Ru!t5ent! to :e!
,ress Enter to save >#u+4er Ty(e C&a!! screen and >#u+4er Ty(e A&terati#n screen&
7. )n >#u+4er Ty(e su' form select E*+i!e Pur+4a!e! as the voucher type& *& Ensure that the Pur+4a!e >#u+4er is in Ite5 In6#i+e %#)e& +& Enter the Date as 2-2-2CCE K& )n Su((&ier In6#i+e N#. field enter the )nvoice 3o& as SD0,-2E& 3. )n Party! A0+ Na5e field select the supplier i&e& S4u94 Di!tri9ut#r! from the -ist of -edger !ccounts& M& )n Nature #" Pur+4a!e field 8ir!t Sta e Dea&er is displayed automatically& L& )n ,ur+4a!e .e) er field select the ledger Pur+4a!e #" Ra$ %ateria&! from -ist of -edger !ccounts& E. >AT0Ta* C&a!! "ie&) aut#5ati+a&&y et! u()ate) $it4 t4e >AT0Ta* +&a!! a! !e&e+te) in t4e (ur+4a!e &e) er, $4i+4 +an 9e +4an e). E. )n Na5e #" Ite5 field select the .toc( )tem i&e& ;ater C#ntainer 2C .tr! 2B& )n Quantity field enter the uantity as 1CC 22& )n Rate field enter the rate as R!. 1,C.,E 12. A5#unt $i&& 9e )i!(&aye) aut#5ati+a&&y 2+& .elect In(ut >AT G ,H ledger& A5#unt will 'e displayed automatically 2K& .et S4#$ Statut#ry Detai&! to :e! to view statutory details 2D& )n the Di&&-$i!e Detai&! screen accept the default details 2M& Enter the Narrati#n% if any
Ensure the option U!e De9it0Cre)it N#te! is set to :e! .et U!e In6#i+e 5#)e "#r De9it N#te! is set to :e!
#o to Gate$ay #" Ta&&y A A++#untin >#u+4er! A Ctr& O 8?@ De9it N#te 2& )n C4an e >#u+4er Ty(e screen in C&a!! field select CEN>AT A6ai&in from the Houcher Class -ist
*& )n U!e) 8#r field CEN>AT A6ai&in will 'e displayed automatically
+& )n E*+i!e Unit field select ADC C#5(any K& )n Nature #" Pur+4a!e field select 8ir!t Sta e Dea&er D& )n De9it field select Da!i+ E*+i!e Duty 'CEN>AT) to view Excise Duty !llocation screen M& )n E*+i!e Duty A&&#+ati#n screen L& )n Ty(e #" Re" select Ne$ Re" C& )n In6#i+e N#.0Di&& #" Entry N#. < Date field enter the reference name& 7ere enter the reference name used in the purchase voucher A& )n Party Na5e field select S4u94 Di!tri9ut#r! from the -ist of -edger !ccounts 76. )n the Na5e #" Ite5 field select ;ater C#ntainer 2C .tr! 22& )n Quantity field enter 1CC 75. )n the A!!e!!a9&e >a&ue field enter R!. 1C,CCC 0i&e& the manufacturers sales value4 2+& )n the Rate field the rate of duty i&e& 1/ H defined in the ledger will 'e defaulted 0if the rate of duty is not defined during ledger creation enter the applica'le rate of duty4 2K& 6he )uty a5#unt will 'e calculated and displayed in the A5#unt field
L& )n De9it field select E)u+ati#n Ce!! 'CEN>AT) to view Excise Duty !llocation screen C& )n E*+i!e Duty A&&#+ati#n screen A& .et the option C#(y Detai&! "r#5 Pre6i#u! Duty .e) er '!) to :e! and press enter&
6he duty details li(e = In6#i+e Nu59er0Di&& #" Entry N#.< Date, Party Na5e, Na5e #" Ite5, Quantity < A!!e!!a9&e >a&ue 0to calculate the Education Cess4 & Ce!! A5#unt will 'e calculated displayed automatically& N#te: )f you does not want to copy the details of previous ledger retain N# to the option C#(y Detai&! "r#5 Pre6i#u! Duty .e) er'!) & manually enter the CE3H!6 credit details for the ledger selected& 6he completed Duty Detai&! for Education Cess 0CE3H!64 will 'e displayed as shown
N#te: 6he option C#(y Detai&! "r#5 Pre6i#u! Duty .e) er '!) will 'e displayed only )urin +reati#n #" 6#u+4er& 6his option will not 'e displayed in >#u+4er A&terati#n mode& A& .imilarly% in De9it filed select Se+#n)ary E)u+ati#n Ce!! 'CEN>AT) to view Excise Duty !llocation screen 2B& )n E*+i!e Duty A&&#+ati#n screen
.et the option C#(y Detai&! "r#5 Pre6i#u! Duty .e) er '!) to :e! and press enter&
6he duty details li(e = In6#i+e Nu59er0Di&& #" Entry N#.< Date, Party Na5e, Na5e #" Ite5, Quantity < A!!e!!a9&e >a&ue 0to calculate the Education Cess4 & Ce!! A5#unt will 'e calculated displayed automatically&
N#te: )f you does not want to copy the details of previous ledger retain N# to the option C#(y Detai&! "r#5 Pre6i#u! Duty .e) er'!) & manually enter the CE3H!6 credit details for the ledger selected& 6he completed Duty Detai&! for .econdary Education Cess 0CE3H!64 will 'e displayed as shown
22& )n the Cre)it field select Pur+4a!e #" Ra$ %ateria&! ledger to view )nventory !llocation screen 2*& )n >AT0Ta* C&a!! screen select N#t A((&i+a9&e 2+& )n the In6ent#ry A&&#+ati#n screen 78. )n Na5e #" Ite5 field select the stoc( item ;ater C#ntainer 2C .tr! 2D& )n the A5#unt column enter the total amount 0of 9asic Excise Duty% Education Cess and .econdary Education Cess4 R!. 1/,E
2D& ,ress Enter to save N#te: .imilarly you can record purchases from Se+#n) Sta e Dea&er! and I5(#rter! CE3H!6 Credit availed in the purchase voucher will 'e displayed in the Credit !vailed report& 6o view the Credit !vailed report #o to Gate$ay #" Ta&&y A Di!(&ay A Statut#ry Re(#rt! A E*+i!e Re(#rt! A %anu"a+turer A CEN>AT Re i!ter! A Cre)it A6ai&e)
8n 2D=M=*BBC% CE3H!6 Credit availed on !ssessa'le value Rs& DBBB against the purchase made on 2*=M=*BBC
2M& Ena'le S4#$ Statut#ry Detai&! to :e! to view statutory details& 2L& )n the Di&&-$i!e )etai&! screen accept the default details 2C& Enter Narrati#n if any
2A& ,ress Enter to save N#te: $hen the CE3H!6 Credit is not availed% such the duty amount will get apportioned to the .toc( )tem cost&
2& )n C4an e >#u+4er Ty(e screen in C&a!! field select CEN>AT A6ai&in from the Houcher Class -ist *& Enter the Date as 1--/-2CCE +& )n E*+i!e Unit field select ADC C#5(any K& )n Nature #" Pur+4a!e field select %anu"a+turer D& )n De9it field select Da!i+ E*+i!e Duty 'CEN>AT) to view Excise Duty !llocation screen M& )n E*+i!e Duty A&&#+ati#n screen L& )n Ty(e #" Re" select Ne$ Re" C& )n In6#i+e N#.0Di&& #" Entry N#. < Date field enter the reference name in the purchase voucher A& )n Party Na5e field select .an+# %anu"a+turer! from the -ist of -edger !ccounts 76. )n the Na5e #" Ite5 field select ;ater C#ntainer 2C .tr! 22& )n Quantity field enter -C 2*& )n the A!!e!!a9&e >a&ue field enter R!. 1C,CCC 2+& )n the Rate field the rate of duty defined in the ledger will 'e defaulted 0if the rate of duty is not defined during ledger creation enter the applica'le rate of duty4 2K& .pecify the partial credit availed i&e& R!. ECC in the A5#unt field
N#te: )n case of availing partial CE3H!6 Credit% credit can 'e availed partially 'ased on the num'er of items purchased& L& )n De9it field select E)u+ati#n Ce!! 'CEN>AT) to view Excise Duty !llocation screen C& )n E*+i!e Duty A&&#+ati#n screen A& .et the option C#(y Detai&! "r#5 Pre6i#u! Duty .e) er '!) to :e! and press enter& 6he duty details li(e = In6#i+e Nu59er0Di&& #" Entry N#.< Date, Party Na5e, Na5e #" Ite5, Quantity < A!!e!!a9&e >a&ue 0to calculate the Education Cess4 & Ce!! A5#unt will 'e calculated displayed automatically& N#te: )f you does not want to copy the details of previous ledger retain N# to the option C#(y Detai&! "r#5 Pre6i#u! Duty .e) er'!) & manually enter the duty details for the ledger selected& 6he completed Duty Detai&! for Education Cess 0CE3H!64 will 'e displayed as shown
N#te: 6he option C#(y Detai&! "r#5 Pre6i#u! Duty .e) er '!) will 'e displayed only during +reati#n #" 6#u+4er& 6his option will not 'e displayed in >#u+4er A&terati#n mode& A& .imilarly% in De9it filed select Se+#n)ary E)u+ati#n Ce!! 'CEN>AT) to view Excise Duty !llocation screen 2B& )n E*+i!e Duty A&&#+ati#n screen
.et the option C#(y Detai&! "r#5 Pre6i#u! Duty .e) er '!) to :e! and press enter& T 6he duty details li(e = In6#i+e Nu59er0Di&& #" Entry N#.< Date, Party Na5e, Na5e #" Ite5, Quantity < A!!e!!a9&e >a&ue 0to calculate the Education Cess4 & Ce!! A5#unt will 'e calculated displayed automatically&
N#te: )f you does not want to copy the details of previous ledger retain N# to the option C#(y Detai&! "r#5 Pre6i#u! Duty .e) er'!) & manually enter the duty details for the ledger selected& 6he completed Duty Detai&! for .econdary Education Cess 0CE3H!64 will 'e displayed as shown
22& )n the Cre)it field select Pur+4a!e #" Ra$ %ateria&! ledger to view )nventory !llocation screen 2*& )n the In6ent#ry A&&#+ati#n screen 79. )n Na5e #" Ite5 field select the stoc( item ;ater C#ntainer 2C .tr! 2K& )n the A5#unt column enter the total amount 0of 9asic Excise Duty% Education Cess and .econdary Education Cess4 Rs& E2, 2+& ,ress Enter to view E*+i!e Duty A&&#+ati#n screen 2K& )n the E*+i!e Duty A&&#+ati#n screen 2D& .elect A !t Re" in Ty(e #" Re" field 2M& )n Na5e field select 'ill .%0--?E dated 12-/-2CCE 09asic Excise Duty Q 2MF4 from the -ist of ,ending 6ax 9ills 2L& )n the A5#unt field enter R!.ECC 0is the amount which is availed as CE3H!6 Credit against the 9asic Excise Duty4& 2C& .elect A !t Re" in Ty(e #" Re" field 2A& )n Na5e field select 'ill .%0--?E dated 12-/-2CCE 0Education Cess Q *F4 from the -ist of ,ending 6ax 9ills *B& )n the A5#unt field enter R!.1/ 0is the amount which is availed as CE3H!6 Credit against the Education Cess4& *2& .elect A !t Re" in Ty(e #" Re" field **& )n Na5e field select 'ill .%0--?E dated 12-/-2CCE 0.econdary Education Cess Q *F4 from the -ist of ,ending 6ax 9ills *+& )n the A5#unt field enter R!. E 0is the amount which is availed as CE3H!6 Credit against the .econdary Education Cess4&
#o to Gate$ay #" Ta&&y A In6ent#ry In"#. A St#+1 ite5 A Create 2& Enter the name of the .toc( )tem e&g& %a+4inery in the Na5e field& *& .elect the .toc( #roup 3ame e&g& Pri5ary in the Un)er field +& .elect the unit of measurement e&g& U 'Nu59er!) of the stoc( item in the Unit! field& K& )n Tari"" C&a!!i"i+ati#n field select D#i&er! 0use !lt I C to create4 D& Ena'le Set0A&ter E*+i!e Detai&! to :e! to view E*+i!e Detai&! screen M& )n the E*+i!e Detai&! screen L& .elect the E*+i!e Unit Na5e field select ADC C#5(any C& )n the Re(#rtin UO% field select U 'Nu59er!) A& Ena'le the Set0A&ter Duty Detai&! to :e! to view E*+i!e Duty Detai&! screen 2B& )n the E*+i!e Duty Detai&! screen 22& )n the >a&uati#n Ty(e field select A) >a&#re5 2*& )n the Ty(e #" Duty field select Da!i+ E*+i!e Duty 2+& )n the A((&i+a9&e 8r#5 field enter the date as 1-,-2CCE 2K& )n the Rate #" Duty field enter the rate as 1/H 2D& .imilarly select E)u+ati#n Ce!! and Se+#n)ary E)u+ati#n Ce!!& )n the Rate #" Duty field enter the duty as 2H and 1H respectively 2M& )n the St#+1 Ite5 Ty(e select Ca(ita& G##)!
)n the Rate #" >AT field enter the rate as ,H )n the C#!tin %et4#) field select At Fer# C#!t as the costing method
N#te: /achinery 'eing capital goods the value of the capital goods should not appear in the .toc( summary& 6he C#!tin %et4#) - At Fer# C#!t does not display the value of the stoc( item in the .toc( summary&
N#te: /achinery 'eing capital goods should not appear in the .toc( summary% so the option Treat a&& Pur+4a!e! a! C#n!u5e) is set to :e!
N#te: 6o avail the CE3H!6 credit capital goods% it is must to create all the capital goods as stoc( item% 'ecause in 6ally&ER, A the Duties are calculated 'ased on the Excise duty information provided in the stoc( item master&
)n the Na5e field enter P&ant < %a+4inery as the name of the -edger .elect 8i*e) A!!et! as the group in the Un)er field .et In6ent#ry 6a&ue! are a""e+te) to :e! Ena'le U!e) in >AT Return! to :e! to view >AT0Ta* C&a!! screen )n the >AT0Ta* C&a!! screen select Pur+4a!e! Ca(ita& G##)! G ,H
)n the Na5e field enter A6ai&a9&e CEN>AT Cre)it #n Ca(ita& G##)! as the name of the -edger
.elect Current A!!et! as the group in the Un)er field )n Ty(e #" Duty0Ta* field select N#t A((&i+a9&e .et the option In6ent#ry 6a&ue! are a""e+te) to N# .et the option U!e "#r A!!e!!a9&e >a&ue Ca&+u&ati#n to N#
)n the Na5e field enter the ledger name as In(ut >AT G ,H .elect Dutie! < Ta*e! in the Un)er field )n the Ty(e #" Duty0Ta* field select >AT )n >AT0Ta* C&a!! field select Pur+4a!e! Ca(ita& G##)! G ,H ,ress enter to save
N#te: 6his configuration option will 'e displayed in the 812@ C#n"i ure only when the purchase voucher is in 6#u+4er 5#)e
#o to Gate$ay #" Ta&&y A A++#untin >#u+4er! A 8?@ Pur+4a!e! 7. )n >#u+4er Ty(e su' form select E*+i!e Pur+4a!e! as the voucher type& *& Ensure that the Pur+4a!e >#u+4er is in Ite5 In6#i+e %#)e& +& Enter the Date as 2--/-2CCE& K& )n Su((&ier In6#i+e N#. field enter the )nvoice 3o& as TI0/E?, 3. )n Party! A0+ Na5e field select the supplier i&e& Tri+#n In)u!trie! from the -ist of -edger !ccounts M& )n Nature #" Pur+4a!e field the option %anu"a+turer is displayed automatically L& )n Na5e #" Ite5 field select the .toc( )tem i&e& %a+4inery C& )n Quantity field enter the uantity as 1 A& )n Rate field enter the rate as R!. 1,CC,CCC 1C. A5#unt $i&& 9e )i!(&aye) aut#5ati+a&&y. 22& )n the A++#untin Detai&! screen 2*& )n Parti+u&ar! field select P&ant < %a+4inery ledger 79. )n >AT0Ta* C&a!! field Pur+4a!e! Ca(ita& G##)! G ,H will 'e displayed 2K& )n the A5#unt column the total amount of the item will 'e displayed
2*& .elect Da!i+ E*+i!e Duty G 1/H ledger% duty amount will 'e displayed automatically 2+& .imilarly select E)u+ati#n Ce!! G2H and Se+#n)ary E)u+ati#n Ce!! G 1H ledgers 2K& .elect In(ut >AT G ,H ledger& >AT a5#unt will 'e calculated and displayed automatically 2D& .et S4#$ Statut#ry Detai&! to :e! to view the .tatutory details 2M& )n the Di&&-$i!e Detai&! screen accept the default 'ill allocation 2L& Enter Narrati#n if any
N#te: !s on capital goods purchases user can avail only DBF of the credit in current financial year and DBF should 'e transferred to current asset account& Currently there is no provision to avail partial credit and transfer the 'alance DBF credit to control account in ,urchase Houcher&
6o satisfy all the a'ove conditions% in purchase voucher select the Excise duty ledgers instead of CE3H!6 ledgers so that% the total excise amount gets allocated to the "ixed !sset -edger& -ater 'y recording a adGustment entry the credit amount can 'e transferred to a control account to claim DBF credit in current financial year and remaining DBF credit in su'se uent years& 2C& ,ress Enter to save
Re+#r) a 3#urna& >#u+4er 't# tran!"er t4e e&i i9&e +re)it a5#unt #" Ca(ita& G##)! "r#5 8i*e) A!!et .e) er t# Current A!!et &e) er)
#o to Gate$ay #" Ta&&y A A++#untin >#u+4er! A 82@ 3#urna& 2& Enter the Date as 2--/-2CCE *& )n De9it field select A6ai&a9&e CEN>AT Cre)it #n Ca(ita& G##)! 0CE3H!6 Credit Control4 ledger +& )n De'it A5#unt field enter R!. 1/,EC 0the total eligi'le credit amount on capital goods4
K& )n Cre)it field select P&ant < %a+4inery ledger 0to transfer the CE3H!6 Credit amount from the asset ledger4 and press enter to view )nventory !llocation screen D& )n In6ent#ry A&&#+ati#n screen M& )n Na5e #" Ite5 field select %a+4inery L& )n A5#unt filed specify R!. 1/,EC 0the total eligi'le credit amount on capital goods4
N#te: Quantity and Rate details are not re uired Completed 1ournal Houcher is displayed as shown
M& )n E*+i!e Duty A&&#+ati#n screen L& )n Ty(e #" Re" select Ne$ Re" C& )n Na5e field enter the reference name used in the purchase voucher A& )n Party Na5e field select Tri+#n In)u!trie! from the -ist of -edger !ccounts 2B& )n the Na5e #" Ite5 field select %a+4inery 22& )n Quantity field enter 1 2*& )n the A!!e!!a9&e >a&ue field enter R!. 1,CC,CCC N#te: !s per law% only DBF of the duty paid on capital goods can 'e availed as CE3H!6 credit in the same financial year in which the capital goods is purchased& 6o calculate the partial CE3H!6 Credit here% enter the credit amount in !mount column&
)n the Rate field the rate of duty defined in the ledger will 'e defaulted 0if the rate of duty is not defined during ledger creation enter the applica'le rate of duty4 Enter the )uty a5#unt of R!. ECCC in A5#unt field
L& )n De9it field select E)u+ati#n Ce!! 'CEN>AT) to view Excise Duty !llocation screen C& )n E*+i!e Duty A&&#+ati#n screen 2& .et the option C#(y Detai&! "r#5 Pre6i#u! Duty .e) er '!) to :e! and press enter& 6he duty details li(e = In6#i+e Nu59er0Di&& #" Entry N#.< Date, Party Na5e, Na5e #" Ite5, Quantity, A!!e!!a9&e >a&ue 0to calculate the Education Cess4 & Ce!! A5#unt will 'e calculated displayed automatically&
N#te: )f you does not want to copy the details of previous ledger retain N# to the option C#(y Detai&! "r#5 Pre6i#u! Duty .e) er'!) & manually enter the duty details for the ledger selected& 6he completed Duty Detai&! for Education Cess 0CE3H!64 will 'e displayed as shown
N#te: 6he option C#(y Detai&! "r#5 Pre6i#u! Duty .e) er '!) will 'e displayed only during +reati#n #" 6#u+4er& 6his option will not 'e displayed in >#u+4er A&terati#n mode& A& .imilarly% in De9it filed select Se+#n)ary E)u+ati#n Ce!! 'CEN>AT) to view Excise Duty !llocation screen 2B& )n E*+i!e Duty A&&#+ati#n screen 2& .et the option C#(y Detai&! "r#5 Pre6i#u! Duty .e) er '!) to :e! and press enter& 6he duty details li(e = In6#i+e Nu59er0Di&& #" Entry N#.< Date, Party Na5e, Na5e #" Ite5, Quantity, A!!e!!a9&e >a&ue 0to calculate the .econdary Education Cess4 & Ce!! A5#unt will 'e calculated displayed automatically& N#te: )f you does not want to copy the details of previous ledger retain N# to the option C#(y Detai&! "r#5 Pre6i#u! Duty .e) er'!) & manually enter the duty details for the ledger selected& 6he completed Duty Detai&! for .econdary Education Cess 0CE3H!64 will 'e displayed as shown
22& )n the Cre)it field select A6ai&a9&e CEN>AT Cre)it #n Ca(ita& G##)! ledger to view E*+i!e Duty A&&#+ati#n screen 2*& )n the E*+i!e Duty A&&#+ati#n screen
2& .elect A !t Re" in Ty(e #" Re" field *& )n Na5e field select 'ill TI0/E?, dated 2--/-2CCE 09asic Excise Duty Q 2MF4 from the -ist of ,ending 6ax 9ills +& )n the A5#unt field enter R!.ECCC 0is the amount which is availed as CE3H!6 Credit against the 9asic Excise Duty4 K& .elect A !t Re" in Ty(e #" Re" field D& )n Na5e field select 'ill TI0/E?, dated 2--/-2CCE 0Education Cess Q *F4 from the -ist of ,ending 6ax 9ills M& )n the A5#unt field enter R!.1/C 0is the amount which is availed as CE3H!6 Credit against the Education Cess4 L& .elect A !t Re" in Ty(e #" Re" field C& )n Na5e field select 'ill TI0/E?, dated 2--/-2CCE 0.econdary Education Cess Q *F4 from the -ist of ,ending 6ax 9ills A& )n the A5#unt field enter R!.EC 0is the amount which is availed as CE3H!6 Credit against the .econdary Education Cess4&
2K& ,ress Enter to save Chec(% stoc( item 5a+4inery will not 'e displayed in the St#+1 Su55ary report& %a+4inery 'eing a "i*e) a!!et% the purchase cost of the machinery 0Rs& 2%BB%BBB4 will 'e displayed in the Da&an+e S4eet& Da&an+e CEN>AT Cre)it 0Rs& C%*KB4 not availed in the current financial year will 'e displayed in 'alance sheet under the head Current A!!et!&
3. )n Party! A0+ Na5e field select the supplier i&e& .an+# %anu"a+turer! from the -ist of -edger !ccounts M& )n Nature #" Pur+4a!e field %anu"a+turer is displayed automatically L& )n Pur+4a!e .e) er field select the ledger Pur+4a!e #" Ra$ %ateria&! from -ist of -edger !ccounts E. >AT0Ta* C&a!! "ie&) aut#5ati+a&&y et! u()ate) $it4 t4e >AT0Ta* +&a!! a! !e&e+te) in t4e (ur+4a!e &e) er, $4i+4 +an 9e +4an e) E. )n Na5e #" Ite5 field select the .toc( )tem i&e& Pet D#tt&e! 1.tr 2B& )n Quantity field enter the uantity as 1CCC 22& )n Rate field enter the rate as R!. 2 12. A5#unt $i&& 9e )i!(&aye) aut#5ati+a&&y 79. )n Na5e #" Ite5 field select the .toc( )tem i&e& Pet D#tt&e! 1.tr as the second item 2K& )n Quantity field enter the uantity as 1CCCC 2D& )n Rate field enter the rate as R!. 3 1/. A5#unt $i&& 9e )i!(&aye) aut#5ati+a&&y. 2L& )n Na5e #" Ite5 field select the .toc( )tem i&e& ;ater C#ntainer -2C .tr! as the third )tem 2C& )n Quantity field enter the uantity as 1CC and Rate as 111?. A5#unt $i&& 9e )i!(&aye) aut#5ati+a&&y. *B& .elect Duty -edger i&e& Da!i+ E*+i!e Duty 'CEN>AT)& !mount will 'e calculated and displayed automatically& *2& .elect E)u+ati#n Ce!! 'CEN>AT) and Se+#n)ary E)u+ati#n Ce!! 'CEN>AT) ledgers& !mount will 'e calculated and displayed automatically& **& .elect In(ut >AT G ,H ledger& A5#unt will 'e displayed automatically *+& .et S4#$ Statut#ry Detai&! to :e! to view the .tatutory details *K& Enter the transaction details in the Narrati#n field
*D& ,ress Enter to save .imilarly in all the Excise vouchers you can select same .toc( )tem multiple times&
%anu"a+turin 3#urna&
#o to Gate$ay #" Ta&&y A In6ent#ry >#u+4er! A A&t O82@ St#+1 3#urna& 2& Enter the Date as --,-2CCE. 5. )n Na5e of ,roduct field select ABuaPure 1.tr from the -ist of )tems& 6ally&ER, A automatically updates the components re uired to manufacture ABuaPure 1.tr as defined in 98/ of finished goods under Components 0Consumption4 section& 3. DO% Na5e@ In t4i! "ie&) t4e Di&& #" %ateria& +reate) "#r t4e ite5 $i&& 9e )e"au&te). K& )n Quantity field enter 2,CC,CCC as the uantity manufactured& 6ally&ER, A automatically updates the Quantity% Rate and A5#unt of the components used in the manufacture of ! ua,ure 2-tr& D& Enter the Narrati#n% if re uired&
M& ,ress Enter to !ccept and save& N#te: $hile /anufacturing if any Dy-Pr#)u+t #r C#-Pr#)u+t #r S+ra( is produced% those details can now 'e captured in %anu"a+turin 3#urna&& 9y=,roduct/Co=,roduct or .crap accounting in /anufacturing Gournal is provided in 6ally&ER, A Release +&B& "or information on field description refer the topic = %anu"a+turin 3#urna& >#u+4er .imilarly record the /anufacturing 1ournal to account the manufacture of ABua%ini 2CC 5& '1C,CCC U)% ABuaKin 2C .tr '/CCC U) and ABuaEa!e 2C.tr '1CCC U).
)n 6ally&ER, A% multiple finished goods manufacture 0with or without 'y=products4 can 'e recorded using E*+i!e-St#+1 3#urna&& E*a5(&e: 8n 2=C=*BBA !9C Company /anufactured 2C,CCC .iter! of ABuaPure 1 .tr and ,CCCC .iter! of ABuaSure 1 .tr using common Raw materials 03atural $ater% ,et 9ottles 2ltr and 9ottle Caps4 6o account the manufacture of multiple goods 0with/without 9y=product4 2& Create Excise .toc( 1ournal *& Record a Excise .toc( 1ournal 0manufacture of finished goods4
)n the Na5e field enter the name as E*+i!e- St#+1 3#urna& )n Ty(e #" >#u+4er field select the voucher type as St#+1 3#urna& Ena'le the option U!e "#r E*+i!e to :e! .elect ADC C#5(any as the Default Excise Unit
2& )n C4an e >#u+4er Ty(e screen select E*+i!e - St#+1 3#urna& *& Excise Unit will 'e defaulted as ADC C#5(any 0default excise unit selected in the Houcher type4 +& )n S#ur+e 'C#n!u5(ti#n) side select the Raw /aterials used for the production K& )n Na5e #" Ite5 field select the Raw /aterial = Natura& ;ater D& )n G#)#$n field select the #odown as ADC C#5(any M& /ention the Quantity as /CCCC . 0to manufacture MBBBB - of finished goods4 L& Rate and A5#unt will 'e displayed automatically 'ased on the purchase value& G. .imilarly select Pet D#tt&e! 1.tr and D#tt&e Ca(! and specify the Quantity and G#)#$n
K& )n De!tinati#n 'Pr#)u+ti#n) side select the "inished #oods /anufactured 3. )n Na5e #" Ite5 field select the "inished #oods = ABuaPure 1 .tr M& )n G#)#$n field select the #odown as ADC C#5(any L& /ention the Quantity as 2C,CCC . 0to manufacture MBBBB - of finished goods4 C& Rate and A5#unt will 'e displayed automatically 'ased on the purchase value& E. .imilarly select ABuaSure 1 .tr and specify the Quantity and G#)#$n
E*a5(&e: on 2B=K=*B2B% !9C Company sold 2%BB%BBB -itres of ABuaPure - 1.tr Q Rs& *D per litre& 6o create a Sa&e! >#u+4er #o to Gate$ay #" Ta&&y A A++#untin >#u+4er! A 8E@ Sa&e! 7. )n >#u+4er Ty(e su' form select E*+i!e Sa&e! as the voucher type& *& Ensure that the Sa&e! >#u+4er is in Ite5 In6#i+e %#)e. N#te@ )n 6ally&ER, A E*+i!e Sa&e! Tran!a+ti#n! needs to recorded in In6#i+e %#)e On&y& 2& Enter the Date as 1C-,-2C1C& *& Enter the Re" details as ADC0/E?& +& )n E*+i!e Unit field 6ally&ER, A displays ADC C#5(any% as selected during voucher type creation& ,. E*+i!e D##1 Na5e "ie&) )i!(&ay! t4e na5e #" t4e e*+i!e in6#i+e 9##1 'ADC0Ru&e110D##1101C-11) +reate) "#r t4e E*+i!e Unit. -. Seria& N#. "ie&) )i!(&ay! t4e Ru&e 11 in6#i+e Nu59er e. . ADC0301C-11. M& )n Party A0+ Na5e field select Uni6er!a& Di!tri9ut#r! from the -ist of -edger !ccounts& L& )n Party Detai&! su' form& C& De!(at+40Or)er Detai&!: Under these two sections enter the Despatch and 8rder Details& A& S&.N#. in P.A 0RG-23: )n this filed enter the .l&3o& in ,-! /R#=*+ register as 1& 2B& Date < Ti5e #" In6#i+e: )n this field enter the time Date #" In6#i+e& 6ally&ER, A 'y default displays the system time and date in this field which can 'e changed& 22& Date < Ti5e #" Re5#6a&: )n this field enter the 6ime & Date of Removal of #oods& 6ally&ER, A 'y default displays the system time and date in this field which can 'e changed& N#te: !s per Centra& E*+i!e In6#i+e Sy!te5% in all the sales invoices% the time and date of removal has to 'e printed&
Duyer Detai&!: )n this section 6ally&ER, A 'y default displays the details provided during 'uyer ledger creation% which can 'e changed&
N#te@ )n 6ally&ER, A user can trac( the Delivery 3otes in Rule 22 )nvoice% if the goods are delivered through delivery note and Rule 22 )nvoice is generated after the delivery of the goods& C& )n Nature #" Re5#6a& field select the option D#5e!ti+ from the list of 6ypes of Removals& N#te: )t is must to define the nature of removal in Rule 22 )nvoice&
P Ca(ti6e C#n!u5(ti#n will 'e selected when the goods are removed for using within the same factory or transfer of goods to a sister unit or another factory of the same company/firm for further use in the manufacture of goods&
P E*e5(t is selected when the sale is a exempt from payment of Duty& )n case of exempt sales user needs to enter he notification num'er under which the exemption is provided&
P E*(#rt is selected when the goods are removed for Export& )n case of export sales user needs to enter the notification num'er under which the exports are made&
P E*(#rt - Duty C4ar ea9&e will 'e used when the goods are removed for Export 'y paying duty and later the re'ate or refund is claimed from the department
P Re5#6a& a! Su+4 is selected when the inputs/capital goods are removed as such&
P S(e+ia& Rate is selected when the sale is made to the customer at special rate of Duty other than the standard rate of Duty& A& )n Sa&e! .e) er field select the ledger Sa&e! G 12.-H from the -ist of -edger !ccounts& 1C. >AT0Ta* C&a!! "ie&) aut#5ati+a&&y et! u()ate) $it4 t4e >AT0Ta* +&a!! a! !e&e+te) in t4e !a&e! &e) er, $4i+4 +an 9e +4an e). 22& )n Na5e #" Ite5 field select the .toc( )tem i&e& ABuaPure - 1.tr& 2*& )n Quantity field enter the uantity as 1,CC,CCC& 2+& )n Rate field enter the rate as R!. 2-& 1,. A5#unt $i&& 9e )i!(&aye) aut#5ati+a&&y. 2D& ,ress Enter from A5#unt field cursor will move to E*+i!e %RP and A9ate5ent field& )f the /R, or a'atement percentage is different then enter the same&
N#te: 2& !pplication will allow to move the cursor to E*+i!e %RP and A9ate5ent field only when the configuration option A&&#$ 5#)i"i+ati#n #" E*+i!e %RP Rate < A9ate5ent is ena'led in 812 C#n"i urati#n 'Sa&e! In6#i+e C#n"i urati#n)&
*& 6he %RP Rate & A9ate5ent H defined during entry will 'e considered for duty calculation& 2M& .elect Duty -edger i&e& Da!i+ E*+i!e Duty G 1/H& !mount will 'e calculated and displayed automatically& 2L& .elect E)u+ati#n Ce!! G 2H and Se+#n)ary E)u+ati#n Ce!! G 1H ledgers& !mount will 'e calculated and displayed automatically& 2C& .elect Out(ut >AT G 12.-H as the Hat duty ledger& !mount will 'e displayed automatically& 2A& .et the option S4#$ Statut#ry Detai&! to :e! to view Statut#ry Detai&! screen&
*B& )n the Statut#ry Detai&! screen press A&t O 81@ Detai&e) to view details of duty calculation& 6he .tatutory Details screen is displayed as shown&
N#te: )n statutory details user can view )tem/ ledger wise assessa'le value and Duty/6ax calculations&
"or the stoc( item ! ua,ure = 2-t% valuation 6ype selected is /R, 9ased% /R, is Rs&*B/- and the !'atement allowed is KCF&
A!!e!!a9&e >a&ue: .ales Juantity ? RateO 6otal !mount !'atement 06otal !mount ? KC/2BB4
R!. 13,CC,CCC: 2BBBBB ?*D O *D%BB%BBB 2*%BB%BBB 0*D%BB%BBB ? KC/2BB4 *2& )n Di&&-$i!e Detai&! screen select Ty(e #" Re" as Ne$ Re" and in other fields retain the default details&
,ress 812@ C#n"i ure to view the )nvoice ,rinting Configuration screen& Ena'le the following 8ptions:
Print E*+i!e Duty Detai&! #" Ite5! Print Ta* Ana&y!i! #" Ite5! Print >AT0CST Ana&y!i! #" Ite5!
N#te: 2& "rom 6ally&ER, A you can also (rint 5u&ti (a e e*+i!e in6#i+e when the invoice contains many items and stoc( item details cannot 'e captured in single page invoice& 6o print multi page Excise )nvoice you have to ena'le the option Print %u&ti Pa e E*+i!e In6#i+e to :e! in In6#i+e Printin C#n"i urati#n screen
*& ,rinting of Na5e and De!i nati#n of the Aut4#ri!e) Per!#n in Ru&e 11 is 5an)at#ry for the (r#(rietary +#n+ern! or a 'usiness owned 'y Iin)u Un)i6i)e) 8a5i&y as per Centra& E*+i!e Ru&e!, 2CC2 in rule 22% after su'=rule 0*4& ,ress A&tOI and accept :e! to view the print preview of Sa&e! E*+i!e In6#i+e& 6he preview of E*+i!e Sa&e! In6#i+e appears as shown 'elow:
6he E*+i!e Sa&e! In6#i+e includes the .ales details of the .toc( item sold% li(e the Quantity, Rate an) A5#unt& In6#i+e Tit&e
)n Excise )nvoice information a'out the ru&e 'in6#i+e un)er Ru&e 11 #" Centra& E*+i!e ru&e! #" 2CC2) under which the Excise invoice is generated is mentioned 'elow the In6#i+e Tit&e 6he .ales Excise )nvoice prints the >AT0CST0E*+i!e re i!trati#n Nu59er details of the Company% captured from .tatutory & 6axation of "22: "eatures& Ran e0Di6i!i#n 0C#55i!!i#nerate
6he details specified in the Excise Registration Details su' form of the .tatutory & 6axation of "22: "eatures is printed in the corresponding fields&
Duyer )etai&!
6he Duyer )etai&! specified in the Party Detai&! su' form is printed in this field& 6he details will also include the corresponding Excise and 6ax registration details& Sa&e! Se+ti#n 6his section will print the E*+i!e St#+1 Ite5! sold& )t displays the Tari""0 ISN C&a!!i"i+ati#n, Quantity, Rate and the t#ta& A5#unt of the .toc( )tems sold& )t also prints the )uty &e) er!, rate and the A5#unt #" Duty paid on the sale of goods& E*+i!e Duty Detai&! Se+ti#n 6he Excise Duty .ection displays the De!+ri(ti#n #" G##)!, A!!e!!a9&e >a&ue, Rate #" Da!i+ E*+i!e Duty, Da!i+ E*+i!e Duty A5#unt, Rate #" E)u+ati#n Ce!!, E)u+ati#n Ce!! A5#unt, Rate #" Se+#n)ary E)u+ati#n Ce!! an) Se+#n)ary E)u+ati#n Ce!! A5#unt& Seria& N#. In P.A0RG 23 ! detail specified in the Party Detai&! su' form of the sales invoice is printed&
Ru&e 11 In6#i+e "#r St#+1 Ite5! 8a&&in Un)er Di""erent >a&uati#n Ty(e
)n 6ally&ER, A% the user can account different stoc( items falling under different valuation type in single sales voucher&
)n the 'elow illustration we are accounting the sale of ABuaPure 1 .tr '%RP Da!e)), ABua%ini 2CC 5& 'A) Quantu5) and ABuaKin 2C .tr 'A) >a&#re5) in single sales voucher
6o create a Sa&e! >#u+4er #o to Gate$ay #" Ta&&y A A++#untin >#u+4er! A 8E@ Sa&e! 7. )n >#u+4er Ty(e su' form select E*+i!e Sa&e! as the voucher type *& Ensure that the Sa&e! >#u+4er is in Ite5 In6#i+e %#)e +& Enter the Date as 13-,-2CCE K& Enter the Re" details as ADC022/ D& )n E*+i!e Unit field 6ally&ER, A displays ADC C#5(any% as selected during voucher type creation /. E*+i!e D##1 Na5e "ie&) )i!(&ay! t4e na5e #" t4e e*+i!e in6#i+e 9##1 'ADC0Ru&e110D##110CE-C?) +reate) "#r t4e E*+i!e Unit 2. Seria& N#. "ie&) )i!(&ay! t4e Ru&e 11 in6#i+e Nu59er e. . ADC01CC20CE-C? C& )n Party A0+ Na5e field select Uni6er!a& Di!tri9ut#r! from the -ist of -edger !ccounts A& )n Party Detai&! su' form 2B& De!(at+40Or)er Detai&!: Under these two sections enter the De!(at+4 an) Or)er Detai&! 22& S&.N#. in P.A 0RG-23: )n this filed enter the .l&3o& in ,-! /R#=*+ register as 2 2*& Date < Ti5e #" In6#i+e: )n this field enter the time Date of )nvoice& 6ally&ER, A 'y default displays the system time and date in this field which can 'e changed 2+& Date < Ti5e #" Re5#6a&: )n this field enter the 6ime & Date of Removal of #oods& 6ally&ER, A 'y default displays the system time and date in this field which can 'e changed N#te: !s per Centra& E*+i!e In6#i+e Sy!te5% in all the sales invoice time and date of removal has to 'e printed&
Duyer Detai&!: )n this section 6ally&ER, A 'y default displays the details provided during 'uyer ledger creation% which can 'e changed&
2B& )n Nature #" Re5#6a& field select the option D#5e!ti+ from the list of 6ypes of Removals& 22& )n Sa&e! .e) er field select the ledger Sa&e! G 12.-H from the -ist of -edger !ccounts& 12. >AT0Ta* C&a!! "ie&) aut#5ati+a&&y et! u()ate) $it4 t4e >AT0Ta* +&a!! a! !e&e+te) in t4e !a&e! &e) er, $4i+4 +an 9e +4an e). 2+& )n Na5e of )tem field select the .toc( )tem i&e& ABuaPure - 1.tr. 2K& )n Quantity field enter the uantity as 2CCCC. 2D& )n Rate field enter the rate as R!. 2C. 1/. A5#unt $i&& 9e )i!(&aye) aut#5ati+a&&y. 74. )n Na5e #" Ite5 field select the .toc( )tem i&e& ABua%ini 2CC 5& as the second )tem& 2C& Enter ,CCC as Quantity and R!. - as Rate. 7E. )n Na5e #" Ite5 field select the .toc( )tem i&e& ABuaKin 2C .tr as the third )tem& *B& Enter 3CCC as Quantity and R!. /C as Rate. *2& .elect Duty -edger i&e& Da!i+ E*+i!e Duty G 1/H& A5#unt will 'e calculated and displayed automatically&
**& .elect E)u+ati#n Ce!! G 2H and Se+#n)ary E)u+ati#n Ce!! G 1H ledgers& A5#unt will 'e calculated and displayed automatically& *+& .elect Out(ut >AT G 12.-H& A5#unt will 'e calculated and displayed automatically& *K& .et the option S4#$ Statut#ry Detai&! to :e! to view Statut#ry Detai&! screen&
*D& )n Statut#ry Detai&! screen press A&t O 81@ Detai&e) to view details of duty calculation& 6he .tatutory Details screen is displayed as shown&
N#te: )n !tatut#ry )etai&! user can view )tem/ ledger wise a!!e!!a9&e 6a&ue an) Duty0Ta* +a&+u&ati#n!&
"or the stoc( item ABuaPure - 1.t% valuation 6ype selected is %RP Da!e)% /R, is Rs&*B/and the !'atement allowed is KCF&
A!!e!!a9&e >a&ue: .ales Juantity N Rate O 6otal !mount !'atement 06otal !mountNKC/2BB4 R!. 2,CE,CCC: *B%BBBN*B O K%BB%BBB 2%A*%BBB 0K%BB%BBBNKC/2BB4
8n the A!!e!!a9&e >a&ue '2,CE,CCC) 9ED is calculated Q 2MF& Education Cess Q *F and .7E Cess Q 2F is calculated on 9ED
"or the .toc( )tem ABua%ini 2CC5&% Haluation 6ype selected is A) Quantu5 0duty is calculated on uantity4
DED i! )e"ine) G 20. 0on the Reporting U8/ = -iter4% E)u+ati#n Ce!! G C.C,0. 0*F of Rs& *4 and Se+#n)ary E)u+ati#n Ce!! G C.C20. 02F of Rs&*4 DED for ! ua/ini *BBml is calculated on 0KBBBNB&*BBml4 CBB liters 0CBBN* O 2MBB4
E)u+ati#n Ce!! for ! ua/ini *BBml is calculated on CBB liters 0CBBNB&BK O +*4 Se+#n)ary E)u+ati#n Ce!! is calculated for ! ua/ini *BBml is calculated on CBB liters 0CBBNB&B* O 2M4
"or the .toc( )tem ABuaKin 2C .tr% Haluation 6ype selected is A) >a&#re5
DED G 1/H is calculated on the 6ransaction !mount/!ssessa'le Halue of Rs& 2%CB%BBB 02CBBBBN2M/2BB O *C%CBB4 E)u+ati#n Ce!! G 2H and Se+#n)ary E)u+ati#n Ce!! G 1H is calculated on 9ED
*M& )n Di&&-$i!e Detai&! screen select Ty(e #" Re" as Ne$ Re"% 3ame as ADC022/ and in other fields retain the default details& *L& Enter the Narrati#n% if re uired&
2B& )n Nature #" Re5#6a& field select the option D#5e!ti+ from the list of 6ypes of Removals& 22& )n Sa&e! .e) er field select the ledger Sa&e! G 12.-H from the -ist of -edger !ccounts& 12. >AT0Ta* C&a!! "ie&) aut#5ati+a&&y et! u()ate) $it4 t4e >AT0Ta* +&a!! a! !e&e+te) in t4e !a&e! &e) er, $4i+4 +an 9e +4an e). 2+& )n Na5e of )tem field select the .toc( )tem i&e& ABuaKin - 2C.tr. 2K& )n Quantity field enter the uantity as 1,CCC. 2D& )n Rate field enter the rate as R!. 2C. 2M& )n Na5e of )tem field select the .toc( )tem i&e& ABuaEa!e - 2C.tr. 2L& )n Quantity field enter the uantity as 2CC and Rate as R!.1CC. 7G. .elect the expense ledger Pa+1in C4ar e! and enter R!. /CCC in A5#unt field& 2A& .elect Duty -edger i&e& Da!i+ E*+i!e Duty G 1/H& A5#unt will 'e calculated and displayed automatically& *B& .elect E)u+ati#n Ce!! G 2H and Se+#n)ary E)u+ati#n Ce!! G 1H ledgers& A5#unt will 'e calculated and displayed automatically&
*2& .elect Out(ut >AT G ,H as the H!6 duty ledger& A5#unt will 'e displayed automatically& **& .et the option S4#$ Statut#ry Detai&! to :e! to view the Statut#ry Detai&! screen&
*+& )n Statut#ry Detai&! screen press A&t O 81@ Detai&e) to view details of duty calculation& 6he .tatutory Details screen is displayed as shown&
N#te: )n !tatut#ry )etai&! user can view that the par(ing charges 'eing apportioned to stoc( items to arrive at the assessa'le value to calculate the excise duty/H!6&
!ssessa'le Halue of ABuaKin 2C.tr 0LK%MMM&ML4 O Halue of ! ua>ing*B-tr 0LB%BBB4 I,ac(ing Charges 0KMMM&ML4
!ssessa'le Halue of ABuaPure 2C.tr 0*2%+++&++4 O Halue of ! ua,ure*B-tr 0*B%BBB4 I,ac(ing Charges 02%+++&++4 *K& )n Di&&-$i!e Detai&! screen select Ty(e #" Re" as Ne$ Re" and in other fields retain the default details&
Halue of materials% components% parts and similar items relata'le to such goodsU Halue of tools% dies% moulds% drawings% 'lue prints% technical maps and charts and similar items used in the production of such goodsU Halue of material consumed% including pac(aging materials% in the production of such goodsU Halue of engineering% development% art wor(% design wor( and plans and s(etches underta(en elsewhere than in the factory of production and necessary for the production of such goods&
E*a5(&e: ! +ar 5anu"a+turer gave an order to C#5(#nent %anu"a+turer to produce +#5(#nent! as per the )e!i n < !(e+i"i+ati#n given 'y it& Car manufacturer supplied tools% dies & moulds free of cost to ena'le the manufacture of automo'ile components& 6ools% dies% moulds etc& have their own life span and will 'e used for estimated production during their useful life& Conse uently% depending upon the expected useful life and/or expected num'er of units li(ely to 'e produced% value of tools% dies% moulds etc& supplied 'y the car manufacturer free of charge is a((r#(riate&y a((#rti#ne) (er unit #" (r#)u+ti#n to calculate the Excise Duty& 6ally&ER, A supports recording of amortisation sales 'y apportioning the cost of any additional consideration flowing from 'uyer& E*a5(&e: Universal Distri'utors supplied specially designed stic(ers = 2CCC n#! with clear instruction that all the mineral water 'ottles manufactured and supplied 'y !9C Company should have the .tic(ers supplied 'y them&
8n **=2B=*B2B !9C Company sold 2%DBB liters of ! ua.ure = 2-tr 0with specially designed stic(ers supplied 'y the customer4 Q *B per -iter and considered the cost of stic(ers supplied 'y the customer to calculate the Excise Duty& 6o record !mortisation sales transaction follow the given steps
)n Na5e field enter the name of the expenses ledger = Sti+1er! 'A5#rti!ati#n E*(.) )n Un)er field select In)ire+t E*(en!e! .et the option In6ent#ry 6a&ue! are a""e+te) to N# )n Ty(e #" .e) er field select N#t A((&i+a9&e .et the option U!e "#r A!!e!!a9&e >a&ue Ca&+u&ati#n to :e! )n A((#rti#n "#r field select E*+i!e from the list of Duty0Ta* Ty(e
)n %et4#) #" A((#rti#n select Da!e) #n Quantity from %et4#) #" A((#rti#n list
N#te: <ou can select the %et4#) #" A((#rti#n = Da!e) #n Quantity or Da!e) #n >a&ue which ever is appropriate&
)n this case ADC C#5(any has selected Da!e) #n Quantity% as cost of stic(ers are appropriated to the uantity of item sold&
D& )n E*+i!e Unit field 6ally&ER, A displays ADC C#5(any as selected during voucher type creation& /. E*+i!e D##1 Na5e "ie&) )i!(&ay! t4e na5e #" t4e e*+i!e in6#i+e 9##1 'ADC0Ru&e110D##1101C-11) +reate) "#r t4e E*+i!e Unit. 2. Seria& N#. "ie&) )i!(&ay! t4e Ru&e 11 in6#i+e Nu59er e. . ADCS1S1C-11. C& )n Party A0+ Na5e field select Uni6er!a& Di!tri9ut#r! from the -ist of -edger !ccounts& A& )n Party Detai&! su' form enter the De!(at+4 Detai&! & S&. N#. in P.A0RG 23 Nu59er 2B& )n Nature #" Re5#6a& field select the option D#5e!ti+ from the list of 6ypes of Removals& 22& .(ip N#ti"i+ati#n Nu59er and N#ti"i+ati#n Seria& Nu59er fields& 2*& )n Sa&e! .e) er field select the ledger Sa&e! G 12.-H from the -ist of -edger !ccounts& 13. >AT0Ta* C&a!! "ie&) aut#5ati+a&&y et! u()ate) $it4 t4e >AT0Ta* +&a!! a! !e&e+te) in t4e !a&e! &e) er, $4i+4 +an 9e +4an e). 78. )n Na5e of )tem field select the .toc( )tem i&e& ABuaSure 1 .tr& 2D& )n Quantity field enter the uantity as 1,-CC. 2M& )n Rate field enter the rate as R!. 2C& A5#unt will 'e calculated and displayed automatically& 2L& ,ress enter T$i+e and select Sti+1er! 'A5#rti!ati#n E*(.) ledger to amortise the stic(ers cost to the goods manufactured & sold to the customer& )n A5#unt field mention R!. 1,-CC 0Rs& 2 per stic(er= 2DBB mineral water 'ottles are manufactured with specially designed stic(ers4 N#te: Cost of stic(ers will 'e considered only to calculate the E*+i!e Duty& 2C& .elect Duty -edger i&e& Da!i+ E*+i!e Duty G 1/H& A5#unt will 'e calculated and displayed automatically& N#te: Excise Duty is calculated on A!!e!!a9&e >a&ue which is in+&u!i6e #" a5#rti!ati#n e*(en!e! 0+BBBB I 2DBB4& 2A& .elect E)u+ati#n Ce!! G 2H and Se+#n)ary E)u+ati#n Ce!! G 1H ledgers& A5#unt will 'e calculated and displayed automatically& *B& .elect Out(ut >AT G ,H as the H!6 duty ledger& A5#unt will 'e displayed automatically& N#te:6o calculate >AT 6ally&ER, A will not consider the !ti+1er +#!t&
*2& .et the option S4#$ Statut#ry Detai&! to :e! to view the Statut#ry Detai&! screen& 6he completed Excise .ales Houcher is displayed as shown
**& ,ress Enter to save& 6he Rule 22 )nvoice printed for amortisation sales appears as shown
E*a5(&e: 8n *B=M=*BBC !9C Company sold 2BBB nos of ! ua>ing = *B -tr at special rate of CF as per the 3otification 3o& E9/*B/*BBC=BA to Universal Distri'utors Q 2BB per no&
1?. A5#unt $i&& 9e +a&+u&ate) an) )i!(&aye) aut#5ati+a&&y 9a!e) #n t4e Rate entere) 3ote: )n the sales vocuher screen% the rate of duty in Rate field displays as 2M F 0$hich is captured from .toc( )tem% alter the rate to CF& *B& .elect E)u+ati#n Ce!! G 2H and Se+#n)ary E)u+ati#n Ce!! G 1H ledgers& A5#unt will 'e calculated and displayed automatically& *2& .elect Out(ut >AT G 12.-H as the H!6 duty ledger& A5#unt will 'e displayed automatically& **& .et S4#$ Statut#ry Detai&! to :e! to view statutory details *+& )n the Di&&-$i!e Detai&! screen accept the default 'ill allocation *K& Enter Narrati#n if any
Re5#6a& a! Su+4
Re5#6a& #" In(ut!0Ca(ita& G##)! without having put the same into use 0production4 is referred to as Re5#6a& a! Su+4& .ometimes% )nputs/Capital #oods purchased 'y the manufacturer for the manufacture of "inal ,roduct can 'e sold/disposed if%
6he input/capital goods are not re uired 'y the manufacturer 6he prospective is willing to pay more Excess .upply Change in ,roduction plan
In(ut! #r Ca(ita& G##)! can 'e removed from factory of manufacturer on payment of Duty at the rate applica'le on such goods on the date of removal& 6ally&ER, A allows to record the Re5#6a& a! Su+4 transactions and captures the details of credit adGusted against the duty paid on removal of goods in appropriate re(#rt! and 8#r5 ER- 1&
E*a5(&e: on 2D=C=*BBC !9C Company removed 0as such4 following inputs 'y paying Excise Duty Q 2MF along with Education Cess Q *F and .econdary Education Cess Q 2F to sell to -anco /anufacturers
N Pet D#tt&e! - 2.tr *DBBB nos Q Rs&K per 'ottle N ;ater C#ntainer - 2C.tr +BBB nos Q Rs& A per container
N#te: !s per Centra& E*+i!e In6#i+e Sy!te5% in all the sales invoices% the time and date of removal has to 'e printed&
Duyer Detai&!: )n this section 6ally&ER, A 'y default displays the details provided during 'uyer ledger creation% which can 'e changed&
2B& )n Nature #" Re5#6a& field select the option Re5#6a& A! Su+4 from the list of 6ypes of Removals&
P Re5#6a& a! Su+4 is selected when the inputs/capital goods are removed as such& 22& )n Sa&e! .e) er field select the ledger Sa&e! G 12.-H from the -ist of -edger !ccounts& 12. >AT0Ta* C&a!! "ie&) aut#5ati+a&&y et! u()ate) $it4 t4e >AT0Ta* +&a!! a! !e&e+te) in t4e !a&e! &e) er, $4i+4 +an 9e +4an e). 2+& )n Na5e #" Ite5 field select the .toc( )tem i&e& Pet D#tt&e! - 2.tr& 2K& )n Quantity field enter the uantity as 2-,CCC& 2D& )n Rate field enter the rate as R!. ,& 1/. A5#unt $i&& 9e )i!(&aye) aut#5ati+a&&y. 2L& .imilarly% select ;ater C#ntainer - 2C .tr!% specify Quantity as 3CCC and Rate of R!. ? 2C& .elect Duty -edger i&e& Da!i+ E*+i!e Duty G 1/H and press enter to view E*+i!e Duty A&&#+ati#n screen 2A& )n E*+i!e Duty A&&#+ati#n screen *B& )n Ty(e #" Re" field Ne$ Re" is defaulted *2& )n Na5e field the com'ination E*+i!e D##1 Na5e and Seria& Nu59er details will 'e captured and displayed automatically& 6ally&ER,A does not allow you to alter the 3ame details& **& Na5e Ite5: 6his field displays all the !t#+1 ite5! which are selected in the sales voucher type *+& A!!e!!a9&e A5#unt: 6his displays the item wise A!!e!!a9&e >a&ue on which the duty is calculated *K& Rate: Rate of duty defined in the duty ledger will 'e defaulted& )f the duty paid is at 4i 4er or &#$er rate than the rate defined in the ledger% same can 'e altered in Rate field& *D& Duty A5#unt: Duty !mount will 'e calculated on the !ssessa'le Halue at the rate specified&
*B& Duty calculated in the E*+i!e Duty A&&#+ati#n screen will 'e displayed automatically in A5#unt filed& *2& .elect E)u+ati#n Ce!! G 2H and press enter to view the E*+i!e Duty A&&#+ati#n screen&
N#te: Da!i+ E*+i!e Duty amount will 'e displayed in A!!e!!a9&e >a&ue field **& .imilarly% select Se+#n)ary E)u+ati#n Ce!! G 1H and accept the default details displayed in E*+i!e Duty A&&#+ati#n screen& *+& .elect Out(ut >AT G ,H as the Hat duty ledger& !mount will 'e displayed automatically& *K& .et the option S4#$ Statut#ry Detai&! to :e! to view Statut#ry Detai&! screen&
*D& )n the .tatutory Details screen press A&t O 81@ Detai&e) to view details of duty calculation& 6he .tatutory Details screen is displayed as shown& *M& )n Di&&-$i!e Detai&! screen *L& )n Ty(e #" Re" select Ne$ Re" *C& )n Na5e field specify ADC0?,1 *A& A5#unt will 'e defaulted automatically& Completed Removal as .uch entry is displayed as shown
3. E*+i!e C#5(utati#n
6he details of Removal !s .uch will 'e displayed in computation report under E*+i!e Duty Paya9&e !e+ti#n with a separate line item as Re5#6a& A! Su+4 with A!!e!!a9&e >a&ue and Duty A5#unt&
Da!i+ E*+i!e Duty N ,et 9ottles = *-tr R!.1/,CCC N $ater Container = *B-tr R!. ,,32C
E)u+ati#n Ce!! P ,et 9ottles = *-tr R!. 32C N $ater Container = *B-tr R!. E/.,C Se+#n)ary E)u+ati#n Ce!! N ,et 9ottles = *-tr R!.1/C N $ater Container = *B-tr R!. ,3.2C Re+#r) t4e tran!a+ti#n in 3#urna& >#u+4er $it4 CEN>AT A)Ru!t5ent >#u+4er C&a!! )n 6ally&ER, A all the CE3H!6 !dGustment entries are recorded in 1ournal voucher& /anually adGust the credit towards 6ax lia'ility of Removal as .uch& N#te: Currently 6ally&ER, A allows the adGustment of credit and lia'ility of same nature of duty e*a5(&e: 9ED credit can 'e adGusted towards 9ED&
N CE3H!6 !dGustment 'etween the duties i&e& 9ED Credit adGustment towards 3CCD etc& N !dGustment of service input credit towards excise duty and vice versa N !dGustment of CE3H!6 Credit towards 6ax lia'ility of Removal !s .uch are not supported& #o to Gate$ay #" Ta&&y A A++#untin >#u+4er! A 82@ 3#urna& 2& )n C4an e >#u+4er Ty(e screen% select CEN>AT Cre)it A)Ru!t5ent in C&a!! field *& Enter the Date as 31-E-2CCE& +& )n U!e) "#r field select CEN>AT A)Ru!t5ent K& )n E*+i!e Unit field select ADC C#5(any D& )n De9it field select Da!i+ E*+i!e Duty - 1/H ledger to adGust the duty lia'ility of goods removed as such M& )n E*+i!e Duty A&&#+ati#n screen L& )n Ty(e #" Re" field select A !t Re" C& )n Na5e field select the reference ADC0Ru&e110D##110CE-C?ADC01C120CE-C? identified as A! Su+4
N#te: !s per rule the CE3H!6 Credit adGusted against the goods removed as such needs to captured in appropriate column in 8#r5 ER - 1% RG 23 Part - I and A9!tra+t report&
6o distinguish the tax 'ills of removal as such against the other removals and to capture the credit adGusted against the tax lia'ility% tax 'ills of goods removed as such are identified with the tag A! Su+4&
A5#unt of the 'ill R!. 1/,CCC will 'e defaulted )n Ty(e #" Re" field select A !t Re". )n Na5e field select the reference ADC0Ru&e110D##110CE-C?ADC01C120CE-C? identified as Re5#6a& a! !u+4& )n A5#unt of the 'ill R!. ,32C will 'e defaulted
L& )n De9it field select E)u+ati#n Ce!! G 2H ledger to adGust the duty lia'ility of goods removed as such C& )n E*+i!e Duty A&&#+ati#n screen adGust the 'ills as shown
A& )n De9it field select Se+#n)ary E)u+ati#n Ce!! G 1H ledger to adGust the duty lia'ility of goods removed as such 2B& )n E*+i!e Duty A&&#+ati#n screen adGust the 'ills as shown
22& )n Cre)it field 9asic Excise Duty 0CE3H!64 ledger to adGust CE3H!6 Credit towards duty lia'ility 2*& )n E*+i!e Duty A&&#+ati#n .creen 2+& )n Ty(e #" Re" field select A !t Re" 2K& )n Na5e field select the reference ,-E201 dated 1-E-2CCE 2D& )n A5#unt field enter the amount which needs to 'e adGusted towards the lia'ility& 6he 'asic Excise Duty la'ility on goods removed as such is Rs& *B+*B& Enter R!. 2C32C in amount filed&
2+& )n Cre)it field E)u+ati#n Ce!! 'CEN>AT) ledger to adGust CE3H!6 Credit towards duty lia'ility 2K& )n E*+i!e Duty A&&#+ati#n .creen 2D& )n Ty(e #" Re" field select A !t Re" 2M& )n Na5e field select the reference ,-E201 dated 1-E-2CCE 2L& )n A5#unt field enter the amount which needs to 'e adGusted towards the lia'ility& 6he education cess lia'ility on goods removed as such is Rs& KBM&KB& Enter R!. ,C/.,C in amount filed& 2D& )n Cre)it field .econdary Education Cess 0CE3H!64 ledger to adGust CE3H!6 Credit towards duty lia'ility 2M& )n E*+i!e Duty A&&#+ati#n .creen 2L& )n Ty(e #" Re" field select A !t Re"
2C& )n Na5e field select the reference ,-E201 dated 1-E-2CCE 2A& )n A5#unt field enter the amount which needs to 'e adGusted towards the lia'ility& 6he secondary education cess lia'ility on removal as such is Rs& *B+&*B& Enter R!. 2C3.2C in amount filed& 2L& .et the option Pr#6i)e )etai&! to :e! to enter the A)Ru!t5ent Detai&!&
1. E*(#rt #" G##)! un)er D#n): Under this procedure the exporter can send the goods out of )ndia without payment of Duty to the #overnment& Export of goods under 9ond can 'e recorded in 6ally&ER, A using the Nature #" Re5#6a& as E*(#rt! 2. E*(#rt #" G##)! 9y (ayin )uty an) &ater +&ai5 t4e re9ate #r re"un): under this procedure while exporting the goods duty is paid to the government and su'se uently refund is claimed on the exported goods& 6o assist accounting of Export of goods 'y paying duty% in 6ally&ER, A Release *&2 a new 3ature of ,ayment% Export = Duty Chargea'le has 'een provided& E*a5(&e: on *=A=*B2B% !9C Company exported 2CCCC .itre! of ABua Sure - 1.tr at R!. 2per -iter to .ys )nfotech 'ased in .ingapore 'y paying duty to the #overnment&
2B& )n Nature #" Re5#6a& field select the option E*(#rt - Duty C4ar ea9&e from the list of 6ypes of Removals&
22& )n N#ti"i+ati#n Nu59er field enter the notification under which the goods are exported& )f the 3otification num'er is specified while creating the party ledger application will capture the details from party ledger& 2*& )n N#ti"i+ati#n Seria& Nu59er field enter the serial num'er of the notification 2+& )n Sa&e! .e) er field select the sales ledger = E*(#rt #" G##)! from the .i!t #" .e) er A++#unt!
2K& )n >AT0Ta* C&a!! field the H!6/6ax class selected in the purchase ledger will 'e displayed automatically& 2D& )n Na5e of )tem field select the .toc( )tem i&e& ABuaSure - 1 .tr 2M& )n Quantity field enter the uantity as 2C,CCC 2L& )n Rate field enter the rate as R!. 2-& A5#unt will 'e calculated automatically& 2C& .elect Duty -edger i&e& Da!i+ E*+i!e Duty G 1/H& to view Excise Duty !llocation screen 2A& )n the E*+i!e Duty A&&#+ati#n screen accept the default details as !9C company is paying the duty on the transaction assessa'le Halue&
N#te: )f the E*(#rter is paying the duty on the a!!e!!a9&e 6a&ue which is different from the tran!a+ti#n a!!e!!a9&e 6a&ue then user can alter the assessa'le value& .imilarly Duty Rate changes can also 'e specified in this screen& *B& .imilarly% select E)u+ati#n Ce!! and Se+#n)ary E)u+ati#n Ce!! ledger& A5#unt will 'e calculated and displayed automatically& )n E*+i!e Duty A&&#+ati#n screen accept the Default details& *2& Enter Narrati#n if any
**& ,ress Enter to save& N#te: 6he claim of Re9ate #r Re"un) #" Duty (ai) on e*(#rt! can 'e recorded in 3#urna& >#u+4er&
Ca(ti6e C#n!u5(ti#n
Captive Consumption means the consumption of goods manufactured within the same factory or transfer of goods to a sister unit or another factory of the same company/firm for further use in the manufacture of goods& 6he goods internally consumed to manufacture the final product is termed as Inter5e)iate G##)!& 3ow you can account captive consumption transaction in 6ally&ER, A& 6o record captive consumption transaction a new 3ature of Removal = Ca(ti6e C#n!u5(ti#n has 'een provided&
)f the Inter5e)iate G##)! are used to manufacture 8ina& Pr#)u+t which is duty chargea'le% then on the removal of the intermediate goods for internal use Duty is not paya'le to the #overnment&
)f the Inter5e)iate G##)! are used to manufacture 8ina& Pr#)u+t which is Exempted from Duty% then on the removal of the intermediate goods for internal use Duty is paya'le to the #overnment&
Ca!e 1@ Ca(ti6e C#n!u5(ti#n #" Inter5e)iate G##)! t# 5anu"a+turer Duty C4ar ea9&e 8ina& Pr#)u+t!
E*a5(&e: 8n M=A=*B2B% !9C company removed 1CCC &iter! of water = ! ua.ure 2 -tr for using in the production of "inal ,roducts& 6o record the a'ove transaction #o to Gate$ay #" Ta&&y A A++#untin >#u+4er! A 8E@ Sa&e! 7. )n >#u+4er Ty(e su' form select E*+i!e Sa&e! as the voucher type& *& Ensure that the Sa&e! >#u+4er is in Ite5 In6#i+e %#)e. +& Enter the Date as /-?-2C1C K& .(ip Re" field D& )n E*+i!e Unit field 6ally&ER, A displays ADC C#5(any as selected during voucher type creation& /. E*+i!e D##1 Na5e "ie&) )i!(&ay! t4e na5e #" t4e e*+i!e in6#i+e 9##1 'ADC0Ru&e110D##110CE-C?) +reate) "#r t4e E*+i!e Unit. 2. Seria& N#. "ie&) )i!(&ay! t4e Ru&e 11 in6#i+e Nu59er e. . ADC01CC, C& )n Party A0+ Na5e field select ADC +#5(any from the -ist of -edger !ccounts& 0Use A&tOC to create the ledger in the 3ame of the Excise Unit4 A& )n Party Detai&! su' form accept the other default details& 2B& )n Nature #" Re5#6a& field select Ca(ti6e C#n!u5(ti#n form Ty(e #" Re5#6a& list
22& )n N#ti"i+ati#n Nu59er field enter the notification under which the goods are exported& )f the 3otification num'er is already specified while creating the party ledger application will capture the details from party ledger& 2*& )n N#ti"i+ati#n Seria& Nu59er field enter the serial num'er of the notification if any& 2+& )n Sa&e! .e) er field select Sa&e! - Ca(ti6e C#n!u5(ti#n 0Use A&t O C create the ledger& .et Used for H!6 Returns NO4 78. )n Na5e #" Ite5 field select ABuaSure 1 .tr from the .i!t #" St#+1 Ite5! 2D& )n Quantity field specify the uantity as 1CCC 1/. Rate i! n#t !(e+i"ie) a! t4e ##)! are re5#6e) "#r +a(ti6e +#n!u5(ti#n. 6he completed Captive Consumption invoice appears as shown
N#te: 6o record a Eero valued entry ena'le A&&#$ Fer# 6a&ue) entrie! to :e! in 811@ 8eature! 'A++#untin 8eature!)&
Ca!e 2@ Ca(ti6e C#n!u5(ti#n #" Inter5e)iate G##)! t# 5anu"a+turer 8ina& Pr#)u+t! E*e5(te) "r#5 Duty
E*a5(&e: 8n C=A=*B2B% !9C company removed 2CCC &iter! of water = ! ua.ure 2 -tr for using in the production of "inal ,roducts& 6o record the a'ove transaction #o to Gate$ay #" Ta&&y A A++#untin >#u+4er! A 8E@ Sa&e! 7. )n >#u+4er Ty(e su' form select E*+i!e Sa&e! as the voucher type& *& Ensure that the Sa&e! >#u+4er is in Ite5 In6#i+e %#)e. +& Enter the Date as E-?-2C1C K& .(ip Re" field D& )n E*+i!e Unit field 6ally&ER, A displays ADC C#5(any as selected during voucher type creation& /. E*+i!e D##1 Na5e "ie&) )i!(&ay! t4e na5e #" t4e e*+i!e in6#i+e 9##1 'ADC0Ru&e110D##110CE-C?) +reate) "#r t4e E*+i!e Unit. 2. Seria& N#. "ie&) )i!(&ay! t4e Ru&e 11 in6#i+e Nu59er e. . ADC01CCC& )n Party A0+ Na5e field select ADC +#5(any from the -ist of -edger !ccounts& A& )n Party Detai&! su' form accept the other default details& 2B& )n Party Detai&! su' form% in S&. N#. in P.A0RG 23 field enter the ,-! Entry num'er = -E2 and accept the other default details& 22& )n Nature #" Re5#6a& field select Ca(ti6e C#n!u5(ti#n form Ty(e #" Re5#6a& list 2*& )n N#ti"i+ati#n Nu59er field enter the notification under which the goods are exported& )f the 3otification num'er is already specified while creating the party ledger application will capture the details from party ledger& 2+& )n N#ti"i+ati#n Seria& Nu59er field enter the serial num'er of the notification if any& 2K& )n Sa&e! .e) er field select Sa&e! - Ca(ti6e C#n!u5(ti#n 73. )n Na5e #" Ite5 field select ABuaSure 1 .tr from the .i!t #" St#+1 Ite5! 2M& )n Quantity field specify the uantity as 2CCC 2L& )n Rate field enter R! 2C& A5#unt will 'e calculated and displayed automatically. 22& .elect Da!i+ E*+i!e Duty G 1/H ledger and press enter to view Excise Duty !llocation screen 2*& )n the E*+i!e Duty A&&#+ati#n screen accept the default details as !9C company is paying the duty on the transaction assessa'le Halue& )f the assessa'le Halue or Rate of duty is different then specify the same in Excise Duty !llocation screen
2+& .imilarly select E)u+ati#n Ce!! and Se+#n)ary E)u+ati#n Ce!! -edger& !ccept the default Excise Duty !llocations& 6he completed Captive Consumption invoice appears as shown
K& .elect the unit of measurement e&g& %T in the A&ternate Unit! field 0Use !lt IC to create Unit of /easurement4 D& .pecify 1 %T L 1CCC 1 in ;4ere field& N#te: Unit an) A&ternate Unit details provided in the .toc( item master are only for the purpose of accounting the .toc( items& M& )n Tari"" C&a!!i"i+ati#n field select the applica'le tariff classification e&g& Ce5ent from the -ist of 6ariff Classifications& L& Ena'le Set0A&ter E*+i!e Detai&! to :e! to display the Excise Details su' screen& C& )n the E*+i!e Detai&! .creen A& E*+i!e Unit Na5e: 9y default 6ally&ER, A displays ADC C#5(any as Excise Unit 3ame&
Re(#rtin UO%: select KG as Reporting U8/& !ll the reports will display the .toc( item details 'ased on the reporting U8/ selected&
N#te: !s ,er Centra& E*+i!e A+t% in all the reports relating to stoc( items are re uired to 'e indicated with the relevant Unit of Juantity as specified under Central Excise 6ariff !ct& 6he !pplica'le Unit of Juantity for Cement is K 'Ki&# ra5!)% so it is must to select ># as the Reporting U8/&
)f user is using Re(#rtin UO% as %etri+ T#ne!% then select %T in Re(#rtin UO% field&
Set0A&ter Duty Detai&!: .et this field to :e! to view the Duty Detai&! screen& )n the Duty Detai&! screen: )n >a&uati#n Ty(e field select >a&#re5 O Quantu5 from the -ist of Haluation 6ype .elect the Da!i+ E*+i!e Duty in the Ty(e #" Duty filed from the -ist of Excise Duty classifications )n A((&i+a9&e 8r#5 field mention the Date from when the specified Rate #" Duty is applica'le )n Rate #" Duty field mention 1CH in >a&#re5 percentage and mention the Quantu5 >a&ue as C.1/
N#te:
"or Cement Quantu5 >a&ue is on the %etri+ T#ne!& "or .toc( )tem !CC Cement we have ta(en the Reporting UO% as KG% in Quantu5 >a&ue field we have converted the Juantum Halue for >#& R!. 1/C0 1CCC K ! LC.1/&
)f the User has mentioned the Reporting U8/ as %T can directly mention the 8i*e) Rate R!. 1/C in Quantu5 >a&ue0(er field&
.elect the E)u+ati#n Ce!! as the second duty in the 6ype of Duty filed from the -ist of Excise Duty classifications )n A((&i+a9&e 8r#5 field mention the Date from when the specified Rate #" Duty is applica'le .pecify the Rate #" Duty as 2H .elect the Se+#n)ary E)u+ati#n Ce!! as the third duty in the 6ype of Duty filed from the -ist of Excise Duty classifications& )n A((&i+a9&e 8r#5 field mention the Date from when the specified Rate #" Duty is applica'le .pecify the Rate #" Duty as 1H
)n E*+i!e Detai&! screen% under .toc( )tem 6ype field select as 8ini!4e) G##)! from the -ist of )tem 6ypes
2B& ,ress Enter to !ccept and save& .imilarly% create Education Cess and .econdary education Cess -edger& 6o create Cess ledgers refer%
Ste( 3@ Create E*+i!e Duty .e) er t# a++#unt 8i*e) A5#unt #" Duty
#o to Gate$ay #" Ta&&y A A++#unt! In"#. A .e) er! A Create 2& Enter the Na5e of the excise duty ledger you wish to create% for e&g&% Da!i+ E*+i!e Duty '8i*e) A5#unt)& *& .elect Dutie! < Ta*e! as the group name in the Un)er field& +& .elect E*+i!e from the 6ype of Duty/6ax list in the field Ty(e #" Duty0Ta*&
K& )n E*+i!e A++#untin C#)e field enter the accounting code of 9asic Excise Duty= CC3ECCC3& N#te: E )i it A++#untin C#)e and amount tendered against each type of duty should 'e mentioned in G.A.R.-2 C4a&&an& D& )n Duty Iea) field select Da!i+ E*+i!e Duty from the .i!t #" E*+i!e Duty C&a!!i"i+ati#n. M& .et the option In6ent#ry 6a&ue! are a""e+te) to N#. L& )n Per+enta e #" Ca&+u&ati#n field enter 1H as the percentage of calculation& N#te: )f you leave this field 9&an1/enter Fer# in this field% 6ally&ER, A will not display /ethod of Calculation field& 7ence% specifying >a&ue in this field is 5an)at#ry& C& )n %et4#) #" Ca&+u&ati#n field% select On Quantity '>a&#re5 O Quantu5) as the method of calculation& A& .elect N#t A((&i+a9&e in R#un)in %et4#) field&
#o to Gate$ay #" Ta&&y A A++#untin >#u+4er! A 8E@ Sa&e! 7. )n >#u+4er Ty(e su' form select E*+i!e Sa&e! as the voucher type& *& Ensure that the Sa&e! >#u+4er is in Ite5 In6#i+e %#)e. +& Enter the Date as --,-2C11. K& Enter the Re" details as ADC0112D& )n E*+i!e Unit field 6ally&ER, A displays ADC C#5(any as selected during voucher type creation& /. E*+i!e D##1 Na5e "ie&) )i!(&ay! t4e na5e #" t4e e*+i!e in6#i+e 9##1 'ADC0Ru&e110D##11011-12) +reate) "#r t4e E*+i!e Unit. 2. Seria& N#. "ie&) )i!(&ay! t4e Ru&e 11 in6#i+e Nu59er e. . ADC01011-12 C& )n Party A0+ Na5e field select S4u94 Di!tri9ut#r! from the -ist of -edger !ccounts& A& )n Party Detai&! su' form accept the default details 2B& )n Nature #" Re5#6a& field select D#5e!ti+ from the list of 6ypes of Removals& 22& .(ip the N#ti"i+ati#n Nu59er field 2*& )n Sa&e! .e) er field select the ledger Sa&e! G -H from the -ist of -edger !ccounts& 13. >AT0Ta* C&a!! "ie&) aut#5ati+a&&y et! u()ate) $it4 t4e >AT0Ta* +&a!! a! !e&e+te) in t4e !a&e! &e) er, $4i+4 +an 9e +4an e). 2K& )n Na5e of )tem field select the .toc( )tem i&e& ACC Ce5ent 2D& )n Quantity field enter the uantity as 2C,CC 2M& )n Rate field enter the rate as R!. 2C A5#unt will 'e calculated automatically& 2L& .elect Duty -edger i&e& Da!i+ E*+i!e Duty G 1C& !mount will 'e calculated on !ssessa'le Halue automatically& 2C& .elect Duty -edger i&e& Da!i+ E*+i!e Duty '8i*e) A5#unt) is calculated 'ased on Rate of Juantity defined in the .toc( )tem master automatically& 2A& .elect E)u+ati#n Ce!! G 2H and Se+#n)ary E)u+ati#n Ce!! G 1H ledgers& !mount will 'e calculated and displayed automatically& *B& .elect Out(ut >AT G -H as the Hat duty ledger& A5#unt will 'e calculated and displayed automatically& *2& .et S4#$ Statut#ry Detai&! to :e! to view statutory details
**& )n the Di&&-$i!e Detai&! screen accept the default 'ill allocation *+& Enter Narrati#n if any
,ress 82 and select CEN>AT Cre)it A)Ru!t5ent C&a!! from the >#u+4er C&a!! &i!t
N#te@ ! separate >#u+4er C&a!! should have 'een created 'efore passing the Re"un)0Re6er!a& entries&
.elect the re uired Excise Unit from the list of Excise Units De'it the ledger created for Refund Receiva'le and specify the refund amount which is claima'le& Credit CE3H!6 -edgers and select the 'ill references for reversing the credit&
.imilarly% select the Education Cess and .econdary Education Cess -edgers also for the respective refunds/reversals&
Enter the re uired period for which the Re"un)0Re6er!a& processed .pecify the re uired remar(s in the Narrati#n field
N#te@ Re"un) Re+ei6a9&e -edger is created under Current A!!et! #roup& 6he a'ove Refund/Reversal entry will affect the following Excise Reports:
7. )n E*+i!e C#5(utati#n the CE3H!6 Credit will 'e reduced to the extent of Reversal& 5. )n ER1 the reversed CE3H!6 will 'e shown as utilisation of CE3H!6 Credit against
shown as utilisation&
8. )n A9!tra+t the reversal of CE3H!6 Credit will appear under the column Cre)it
Uti&i!e) "#r Pay5ent #" Duty #n G##)!& D& )n RG 23A Part II% the CE3H!6 Credit will 'e captured under the De9it +#&u5n! and 'alance will 'e shown at the end of the report&
!s per Rule 22 of the Central Excise 03o&*4 Rules% *BB2 provides that no excisa'le goods shall 'e removed from a factory or a warehouse except under an invoice signed 'y the owner of the factory or his authorised agent& 6he invoice shall 'e serially num'ered and shall contain the registration num'er% description% classification% time and date of removal% rate of duty% uantity and value% of goods and the duty paya'le thereon& )nvoicing under Rule 22 of the Central Excise 03o&*4 Rules% *BB2 is applica'le even for ,urchase Returns& )n case of purchase returns goods are removed from factory or warehouse to return the goods to the supplier& 6o record a De9it N#te )n 811@ 8eature! 'A++#untin 8eature!)
.et U!e De9it0Cre)it N#te! to :e! .et U!e In6#i+e 5#)e "#r De9it N#te! to :e!
#o to Gate$ay #" Ta&&y A A++#untin >#u+4er! A Ctr& O 8?@ De9it N#te 7. )n >#u+4er Ty(e su' form select E*+i!e De9it N#te as the voucher type& *& Ensure that the De9it N#te voucher is in Ite5 In6#i+e %#)e. +& Enter the Date as 1--,-2CCE. K& Enter the Re" details as ADC02-E. D& )n E*+i!e Unit field 6ally&ER, A displays ADC C#5(any% as selected during voucher type creation& /. E*+i!e D##1 Na5e "ie&) )i!(&ay! t4e na5e #" t4e e*+i!e in6#i+e 9##1 'ADC0Ru&e110D##110CE-C?) +reate) "#r t4e E*+i!e Unit. 2. Seria& N#. "ie&) )i!(&ay! t4e Ru&e 11 in6#i+e Nu59er e. . ADC01CC,0CE-C?. C& )n Party A0+ Na5e field select .an+# %anu"a+turer! from the -ist of -edger !ccounts& A& )n Nature #" Re5#6a& field select the option D#5e!ti+ from the list of 6ypes of Removals& 2B& )n Pur+4a!e .e) er field select the ledger Pur+4a!e #" Ra$ %ateria&! from the -ist of -edger !ccounts& 11. >AT0Ta* C&a!! "ie&) aut#5ati+a&&y et! u()ate) $it4 t4e >AT0Ta* +&a!! a! !e&e+te) in t4e !a&e! &e) er, $4i+4 +an 9e +4an e). 75. )n Na5e of )tem field select the .toc( )tem i&e& Pet D#tt&e! 1.tr. 2+& )n Quantity field enter the uantity as 2,CCC.
2K& )n Rate field enter the rate as R!. 1. 2D& )n Na5e of )tem field select the .toc( )tem i&e& D#tt&e Ca(!. 2M& Enter the Quantity as 2,CCC and Rate as R!.C.2-. 2L& .elect Duty -edger i&e& Da!i+ E*+i!e Duty G 1/H& A5#unt will 'e calculated and displayed automatically& 2C& .elect E)u+ati#n Ce!! G 2H and Se+#n)ary E)u+ati#n Ce!! G 1H ledgers& A5#unt will 'e calculated and displayed automatically& 2A& .elect In(ut >AT G ,H as the Hat duty ledger& A5#unt will 'e displayed automatically& *B& .et the option S4#$ Statut#ry Detai&! to :e! to view the .tatutory Details screen&
*2& )n Statut#ry Detai&! screen press A&t O 81@ Detai&e) to view details of duty calculation& 6he .tatutory Details screen is displayed as shown&
**& )n Di&&-$i!e Detai&! screen% select Ty(e #" Re" as A !t Re" and select .%02,3 dated 3-,2CCE&
*K& ,ress Enter to !ccept and save& N#te: 6he )uty &ia9i&ity on Re5#6a& #" G##)! i.e. Pur+4a!e Return can 'e adGusted towards the excess CE3H!6 Credit 'y passing a CE3H!6 !dGustment 1ournal Houcher manually as it 'ecomes easy to relate the appropriate 'ills&
6a' down to Na5e #" C&a!! field Enter the Na5e #" C&a!! as CEN>AT Cre)it A)Ru!t5ent and press Enter )n >#u+4er Ty(e C&a!! .creen .et U!e C&a!! "#r E*+i!e 0CEN>AT A)Ru!t5ent to :e!
6o record the 3#urna& 6#u+4er #o to Gate$ay #" Ta&&y A A++#untin >#u+4er! A 82@ 3#urna& 2& )n >#u+4er Ty(e su' form select CEN>AT Cre)it A)Ru!t5ent in C&a!! field&
*& Enter the Date as 3C-,-2CC? +& )n U!e) 8#r field select CEN>AT A)Ru!t5ent
K& ,ress A&t O . or clic( on .@ E*+i!e Ie&(er 'utton to view CEN>AT A)Ru!t5ent! screen
D& )n CEN>AT A)Ru!t5ent! screen M& )n E*+i!e Unit field select ADC C#5(any from the .i!t #" E*+i!e Unit!& 8n selecting E*+i!e Unit the CEN>AT +re)it a6ai&a9&e )etai&! will 'e displayed in CEN>AT A6ai&a9&e column L& )n Paya9&e 8r#5 and T# field mention the period for which the payment is done& C& Paya9&e 8r#5: 2=K=*BBA A& T#: +B=K=*BBA 8n specifying the Paya9&e 8r#5 and T# date the )uty (aya9&e for the period specified will 'e displayed in Duty Paya9&e column&
N#te: R!. /?,CCC is the CEN>AT Cre)it 09asic Excise Duty amount4 availa'le for adGustment towards excise duty paya'le
R!. 1,3EC is the CEN>AT Cre)it 'E)u+ati#n Ce!! a5#unt) availa'le for adGustment towards excise duty paya'le& Credit of Education Cess on Excisa'le goods and imported goods can 'e utilised only for payment of education cess on final products&
R!. /?C is the CEN>AT Cre)it 'Se+#n)ary E)u+ati#n Ce!! a5#unt) availa'le for adGustment towards excise duty paya'le& Credit of .7E Cess on Excisa'le goods and imported goods can 'e utilised only for payment of secondary education cess on final products&
User can adGust "u&& 0 (artia& a5#unt #" Cre)it a6ai&a9&e towards )uty (aya9&e for the period& 6he amount of CE3H!6 credit adGusted towards duty paya'le needs to 'e specified in A)Ru!t5ent A5#unt column& D& )n A)Ru!t5ent A5#unt column specify the adGusta'le amount as F. Da!i+ E*+i!e Duty Rs& MA%BBB 4. E)u+ati#n Ce!! Rs& 2%+CB G. Se+#n)ary E)u+ati#n Ce!! Rs& MAB $e are adGusting "u&& +re)it towards duty paya'le& D& ,ress Enter to save the adGustment& 6ally&ER, A displays Pr#+ee) t# A)Ru!t E*+i!e Dutie! screen for confirmation to adGust excise duties
N#te: Currently 6ally&ER, A allows the adGustment of credit and lia'ility of same nature of duty e*a5(&e: 9ED credit can 'e adGusted towards 9ED&
N CE3H!6 !dGustment 'etween the duties i&e& 9ED Credit adGustment towards 3CCD etc& and N !dGustment of service input credit towards excise duty and vice versa are not supported&
M& 8n saving the CE3H!6 !dGustments% 3#urna& >#u+4er displays the a)Ru!te) ledgers with the a5#unt adGusted automatically
N#te: 8'serve all the CEN>AT .e) er 9a&an+e! are nullified and the ledger 'alances are displayed as Fer# Completed 3#urna& >#u+4er is displayed as shown
Ensure U!e Sin &e Entry 5#)e "#r Py5t0R+(t0C#ntra is set to :e!
2& Enter the Date as 3---2CCE. *& ,ress A&t O S or clic( on S@ Stat Pay5ent to view .tatutory ,ayment screen
+& )n Statut#ry Pay5ent screen K& Ty(e #" Duty0Ta*: )n this field select the 6ax/Duty 6ype towards which tax payment entry is 'eing recorded& 7ere we are recording excise duty payment entry% hence select E*+i!e from the 6ype of Duty/6ax
N#te: 6he Ty(e! #" Duty0Ta* will 'e displayed 'ased on the statutory features ena'led in "22: "eatures for the company&
Aut# 8i&& Statut#ry Pay5ent: .et this option to :ES to auto calculate and fill the duty paya'le to the #overnment& .et this option to NO% if the user wants to manually select the duty ledger and duty 'ills& !9C Company does not want the duty details to 'e auto filled to the payment voucher% hence the option Aut# 8i&& Statut#ry Pay5ent! is set to N#&
K& ,ress Enter to accept the .tatutory ,ayments details& D& )n A++#unt field select the 9an( account through which the duty payment is made& .elect SDI Dan1 from the .i!t #" .e) er A++#unt!& M& Under ,articulars select Excise Duty ledger = Da!i+ E*+i!e Duty G 1/H and press enter to view E*+i!e Duty A&&#+ati#n screen& L& )n E*+i!e Duty A&&#+ati#n screen select all the pending 'ills for the ,ayment of tax&
E. A5#unt $i&& 9e u()ate) 9a!e) #n t4e (en)in 9i&&! !e&e+te) in t4e E*+i!e Duty A&&#+ati#n !+reen. A& Under Parti+u&ar! select Excise Duty ledger = E)u+ati#n Ce!! G 2H& )n E*+i!e Duty A&&#+ati#n screen select all the pending 'ills for the ,ayment of tax& 76. Under Parti+u&ar! select Excise Duty ledger Se+#n)ary E)u+ati#n Ce!! G 1H& )n E*+i!e Duty A&&#+ati#n screen select all the pending 'ills for the ,ayment of tax& 22& .et the option Pr#6i)e Detai&! to :e! to view Pay5ent Detai&! screen&
2*& )n Pay5ent Detai&! '"#r E*+i!e) screen: 2+& )n Peri#) 8r#5 and T# field enter the period as 1-,-2CCE t# 3C-,-2CCE 2K& )n E*+i!e Unit Na5e field select ADC C#5(any from the -ist of Excise Units 2D& )n C4a&&an N#. field enter the 9an( Challan no& = ,-/,23 used to pay the duty amount 7F. )n C4a&&an Date field enter the date 3---2CCE on which the duty is paid 74. )n Dan1 Na5e field enter the 3ame of the 9an( SDI Dan1 through which the payment is made& 2C& )n DSR C#)e field enter the 9.R Code of the 'ranch = CC2E-,E 7E. )n C4eBue0Dra"t0Pay Or)er N#. field enter the Che ue 3um'er --2,23 *B& )n C4eBue Date field enter the che ue date as 3---2CCE
6he option Print G.A.R.2 C4a&&an is 'y default set to :e!. Ensure that A&tOI with Print Pre6ie$ is selected and press enter to view print preview of G.A.R. 2 C4a&&an.
Ensure U!e Sin &e Entry 5#)e "#r Py5t0R+(t0C#ntra is set to :e!
2& Enter the Date as --2-2CCE. *& ,ress A&t O S or clic( on S@ Stat Pay5ent to view .tatutory ,ayment screen
+& )n Statut#ry Pay5ent screen K& Ty(e #" Duty0Ta*: )n this field select the 6ax/Duty 6ype towards which tax payment entry is 'eing recorded& 7ere we are recording excise duty payment entry% hence select E*+i!e from the 6ype of Duty/6ax
N#te: 6he Ty(e! #" Duty0Ta* will 'e displayed 'ased on the statutory features ena'led in "22: "eatures for the company&
Aut# 8i&& Statut#ry Pay5ent: .et this option to :ES to auto calculate and fill the duty paya'le to the #overnment& .et this option to NO% if the user wants to manually select the duty ledger and duty 'ills& !9C Company wants to auto fill duty details in payment voucher% hence the option Aut# 8i&& Statut#ry Pay5ent! is set to :e!& 8n setting the option Aut# 8i&& Statut#ry Pay5ent! to :e!% 'ased on the Duty0Ta* Ty(e selected 6ally&ER, A displays the appropriate statutory payment fields to fill the details& )n Peri#) 8r#5 and T# field enter the period as 1-/-2CCE t# 3C-/-2CCE )n E*+i!e Unit Na5e field select ADC C#5(any from the -ist of Excise Units
K& ,ress Enter to accept the .tatutory ,ayments details& -. E*+i!e Duty .e) er! $it4 t4e )uty a5#unt )ue "#r Pay5ent '"#r t4e Peri#) !(e+i"ie) in (ay5ent )etai&! !+reen) $i&& 9e )i!(&aye) aut#5ati+a&&y
M& )n A++#unt field select the Dan1 .e) er through which the duty ,ayment is made& L& .et the option Pr#6i)e Detai&! to ye! C& )n Pay5ent Detai&! screen A& Peri#) 8r#5 and T#: 6he period details will 'e displayed automatically 'ased on the period specified in .tatutory ,ayments screen& 2B& E*+i!e Unit Na5e: Unit 3ame will 'e dispalyed automatically 'ased on the excise unit specified in .tatutory ,ayments screen& 22& )n C4a&&an N#. field enter the 9an( Challan no& = ,-/-E? used to pay the duty amount 2*& )n C4a&&an Date field enter the date --2-2CCE on which the duty is paid 2+& )n Dan1 Na5e field enter the 3ame of the 9an( = SDI Dan1 through which the payment is made& 2K& )n DSR C#)e field mention the 9.R Code of the 9ranch = CC2E-,E 2D& )n C4eBue0Dra"t0Pay Or)er N#. field enter the Che ue 3um'er = --2-/E 2M& )n C4eBue Date field enter the che ue date as --2-2CCE
D& .et the option Pr#6i)e Detai&! to :e! to view Pay5ent Detai&! screen M& )n the Pay5ent Detai&! screen% enter L& )n Peri#) 8r#5 and T# field enter the period as 1-2-2CCE to 31-2-2CC? C& )n E*+i!e Unit Na5e field select ADC C#5(any from the -ist of Excise Units A& )n C4a&&an N#. field enter the 9an( Challan no& = --/E?2 used to pay the duty amount 76. )n C4a&&an Date field enter the date 1C-2-2CCE on which the duty is paid 77. )n Dan1 Na5e field enter the 3ame of the 9an( SDI Dan1 through which the payment is made& 2*& )n DSR C#)e field enter the 9.R Code of the 'ranch = CC2E-,E 79. )n C4eBue0Dra"t0Pay Or)er N#. field enter the Che ue 3um'er /-E2-1 2K& )n C4eBue Date field enter the che ue date as 1C-2-2CCE
L& )n the Narrati#n field enter the Che ue 3um'er and transaction details
C& ,ress Enter to save& N#te: 2& 6he a)6an+e )uty (ay5ent entry can also 'e recorded in D#u9&e Entry %#)e also&
*& )f you (now the exact 'rea(=up of duties you can also select e)u+ati#n and !e+#n)ary e)u+ati#n +e!! ledgers& /ost of the users select 'asic Excise duty for !dvance payment of Duty as the 9asic Excise duty paid can 'e adGusted against any of the Duty 7ead
6o view the !dvance ,ayment entries #o to #ateway of 6ally 5 Display 5 .tatutory Reports 5 Excise Reports 5 /anufacturer 5 ,-! Register
N#te: 6he !dvance paid will 'e adGusted against the duty paya'le 0if any4 and the 'alance advance amount will 'e displayed with the negative sign&
!dvance Excise Duty ,aid details will 'e displayed even in E*+i!e C#5(utati#n report& E*+i!e C#5(utati#n
Ste( 2@ A)Ru!t5ent #" A)6an+e! a ain!t t4e Duty Paya9&e '3#urna& >#u+4er Ty(e)
!dvance adGustment against the Duty ,aya'le can 'e recorded using 3#urna& Houcher 6ype Ensure the Houcher Class for CE3H!6 !dGustment is Created in the 1ournal Houcher #o to Gate$ay #" Ta&&y A A++#untin >#u+4er! A 82@ 3#urna& 2& )n C4an e >#u+4er Ty(e screen select the C&a!! as CEN>AT Cre)it A)Ru!t5ent *& )n U!e) "#r field select A)Ru!t5ent t#$ar)! A)6an+e Duty (ai) as the E*+i!e A)Ru!t5ent
K& )n E*+i!e Unit field select ADC C#5(any D& )n De9it field select the Excise Duty -edger= Da!i+ E*+i!e Duty G 1/H 0to adGust against the advances4 and press enter to view E*+i!e Duty A&&#+ati#n screen M& )n the Excise Duty !llocation screen L& )n Ty(e #" Re" field 'y default A !t Re" will 'e defaulted automatically& C& )n Na5e field select the 'ill = ADC0Ru&e110D##110CE-C?ADC01CCE0CE-C? '!a&e! 9i&&)
+& )n A5#unt filed accept the entire 'ill amount of R!. 332E N#te: !dvance of Rs& DBBB is paid towards 9asic excise Duty% which can 'e adGusted against all the Duty heads& so in the a'ove case we are adGusting the entire amount of R.& ++*C 09EDIECI.EC4against the advance& L& )n Cre)it field select the Excise Duty -edger= Da!i+ E*+i!e Duty G 1/H 0adGust the advances4 and press enter to view E*+!ie%" r A)6A)Ru!te5ent! screen C& )n the E*+!ie%" r A)6A)Ru!te5ent! screen A& 6he Di&& Ty(e filed will 'e defaulted to A !t Re" 2B& )n Di&& Na5e field select the A)6an+e) Ta* Di&& from the .i!t #" A)6an+e) Ta* Di&&
L& )n the A5#unt field accept the default amount of R!. 332E and accept the Duty Details& A& .et the option Pr#6i)e Detai&! to :e! and in the provide Details screen specify the period for which the advances are adGusted&
22& ,ress Enter to save& !dGusted and 9alance advance duty paid details will 'e displayed in the Excise Computation report&
E*+i!e Re(#rt!
6o view the Excise for manufacturer Reports #o to Gate$ay #" Ta&&y A Di!(&ay A Statut#ry Re(#rt! A E*+i!e Re(#rt! A %anu"a+turer
E*+i!e C#5(utati#n Dai&y St#+1 Re i!ter P.A Re i!ter 8#r5 ER 1 8#r5 ER 8#r5 ER / 8#r5 ER E CEN>AT Re i!ter!
E*+i!e C#5(utati#n
E*+i!e C#5(utati#n report displays complete information a'out excise transactions for a period& 6ally&ER, A provides a clear=cut presentation on how Excise is computed for a given period& )t also provides a 'irdPs eye view of all transaction related to Excise& 6o view E*+i!e C#5(utati#n report #o to Gate$ay #" Ta&&y A Di!(&ay A Statut#ry Re(#rt! A E*+i!e Re(#rt! A %anu"a+turer A E*+i!e C#5(utati#n
)f you have more than one manufacturing unit select the appropriate E*+i!e Unit from the .i!t #" E*+i!e Unit! for which you want to view the Excise Computation report
E*+i!e C#5(utati#n report is divided into + sections 1. E*+i!e Duty Paya9&e@ T4i! !e+ti#n )i!(&ay! t4e )etai&! #" E*+i!e Sa&e!, Paya9&e "r#5 (re6i#u! (eri#) an) E*+i!e Duty Pay5ent!0 Cre)it A)Ru!t5ent. *& E*+i!e Sa&e!: 6his section displays the details of
Excise sales at re u&ar rate E*e5(t excise .ales& E*(#rt! Paya9&e "r#5 (re6i#u! (eri#): 6his field displays the duty amount paya'le from previous period& E*+i!e Duty Pay5ent!0 Cre)it A)Ru!t5ent!: 6his section displays the details of G.A.R. 2 Pay5ent!: Displays the duty amount paid for the period using #&!&R& L Challan& Cre)it A)Ru!t5ent: Displays the output duty amount adGusted with CE3H!6 Credit for the period
2. Ot4er C4ar e!@ T4i! !e+ti#n )i!(&ay! t4e )etai&! #" #t4er +4ar e! !u+4 a! Intere!t an) Pena&ty a5#unt (ai) )urin t4e (eri#). 3. Da&an+e In(ut Cre)it@ T4i! !e+ti#n )i!(&ay! t4e )etai&! #" 9a&an+e in(ut +re)it.
K& CEN>AT Cre)it #n In(ut!: 6his field displays the CE3H!6 Credit on )nputs D& CEN>AT Cre)it #n Ca(ita& G##)!: 6his filed displays the CE3H!6 Credit on Capital #oods M& Ser6i+e Ta* In(ut Cre)it: 6his field displays the .ervice 6ax )nput Credit&
)f you have more than one manufacturing unit select the appropriate Excise Unit from the -ist of Excise Units for which you want to view the Daily .toc( Register
Na5e #" Tari"": )n this field select the Tari"" to view the stoc( items/item grouped under the selected tariff& .elect ;ater as 6ariff& Na5e #" Ite5: .elect ABuaPure - 1.tr from the .i!t #" E*+i!e St#+1 Ite5!&
<ou can select appropriate .toc( item from the -ist of Excise .toc( items to view the Daily .toc( Register
"rom this report you can select any document reference to drill down to view the In6ent#ry 6#u+4er a&terati#n '!e+#n)ary) screen&
)f you have more than one manufacturing unit select the appropriate Excise Unit from the -ist of Excise Units for which you want to view the Daily .toc( Register
Na5e #" Tari"": )n this field select the Tari"" to print the Daily .toc( Register report for the stoc( items grouped under the selected tariff& .elect ;ater as 6ariff& )n Re(#rt Generati#n screen you can specify the (eri#) for which you want to view the report&
Ensure A&tOI@ ;it4 Pre6ie$ is selected to view the print preview of %u&ti Ite5 Dai&y St#+1 Re i!ter 6he Print Pre6ie$ of %u&ti Ite5 Dai&y St#+1 Re i!ter is displayed as shown& Depending on the num'er of stoc( items grouped under the Tari"" selected for printing% details of each item will 'e printed in separate pages& Pa e 1@ ABuaEa!e - 2C.tr
)f you have more than one manufacturing unit select the appropriate Excise Unit from the -ist of Excise Units for which you want to view the Daily .toc( Register
Na5e #" Tari"": )n this field select the Tari"" C&a!!i"i+ati#n to print the Daily .toc( Register report for the stoc( items grouped under the selected tariff& .elect the 6ariff Classification = $ater Re(#rtin UO%: )n this field select the Reporting U8/% to view the report of all items grouped under the tariff having the same Reporting U8/&
P.A Re i!ter
,ersonal -edger !ccount 0,-!4 is an account current through which !ssessee pays the Duty to the #overnment& 6he ,-! register is credited when the duty is lia'le to pay and when the Duty is discharged 0'y CE3H!6 Credit /,ayment4 the ,-! register will 'e de'ited& 6he Duty ,aya'le if any will 'e displayed as 9alance& ,-! and CE3H!6 Credit should 'e used only for payment of excise duty and not for any other payments li(e rent% fines% penalties etc& 6o view the P.A Re i!ter #o to Gate$ay #" Ta&&y A Di!(&ay A Statut#ry Re(#rt! A E*+i!e Re(#rt! A %anu"a+turer A P.A Re i!ter )n .elect )tem screen
.elect the E*+i!e Unit ADC C#5(any from the .i!t #" E*+i!e Unit!
)f you have more than one manufacturing unit select the appropriate Excise Unit from the -ist of Excise Units for which you want to view the ,-! Register&
P.A Su55ary
,-! .ummary report% displays the details of a)6an+e Duty (ai) t# t4e G#6ern5entT a)6an+e a)Ru!te) t#$ar)! Duty Paya9&eT and the 9a&an+e a5#unt a6ai&a9&e in P.A "#r a)Ru!t5ent& 6o view P.A Su55ary #o to Gate$ay #" Ta&&y A Di!(&ay A Statut#ry Re(#rt! A E*+i!e Re(#rt! A %anu"a+turer A P.A Su55ary )n Se&e+t Ite5 screen select the E*+i!e Unit for which the ,-! .ummary to 'e viewed&
*& 6his field displays the 3ame of the 9an( through which the duty is paid as advance to the government& +& 6his column also displays the Houcher 3um'er of the CE3H!6 Credit !dGustment 1ournal Houcher though which the advance is adGusted towards the Duty paya'le& 2. D#+u5ent N#.0 Date@ T4i! "ie&) )i!(&ay! t4e +4a&&an nu59er an) t4e Date #" (ay5ent #" a)6an+e Duty t# t4e #6ern5ent. 3. Centra& E*+i!e Tari"" Su9-4ea)in Nu59er an) ECC n#. #" t4e Duyer@ N# )etai&! are +a(ture). ,. Da!i+ E*+i!e Duty@ Di!(&ay! t4e Cre)it, De9it an) Da&an+e )uty a5#unt. -. E)u+ati#n Ce!!@ Di!(&ay! t4e Cre)it, De9it an) Da&an+e E)u+ati#n Ce!! a5#unt. /. Se+#n)ary E)u+ati#n Ce!!@ Di!(&ay! t4e Cre)it, De9it an) Da&an+e !e+#n)ary E)u+ati#n Ce!! a5#unt.
8#r5 ER 1
8#r5 ER 1 is a 5#nt4&y return for production% removal of #oods% other relevant particulars and CE3H!6 Credit& !ll the E*+i!e %anu"a+turin 'Re u&ar0.ar e Ta* (ayer) Unit! should file returns in 8#r5 ER 1&
<ou can generate 8#r5 ER 1 in 6ally&ER, A to view 8#r5 ER 1 #o to Gate$ay #" Ta&&y A Di!(&ay A Statut#ry Re(#rt! A E*+i!e Re(#rt! A %anu"a+turer A 8#r5 ER 1 "rom the .i!t #" E*+i!e Unit! select the E*+i!e Unit ADC C#5(any 0for which you want to print ER 24 6he E*+i!e ER1 Print C#n"i urati#n screen appears as shown
,ress Da+1!(a+e to set the 8r#5 Date and T# Date to ta(e the print of 8#r5 ER 1 for appropriate period Ensure A&t OI@ Print Pre6ie$ is selected&
Page 1 of Form ER 1
Page 2 of Form ER 1
Page 3 of Form ER 1
Page 4 of Form ER 1
D& De!+ri(ti#n #" t4e G##)!: Displays the 6ariff Classification of the stoc( )tem as selected in the stoc( )tem& M& Unit #" Quantity: Displays the Unit of /easure 0Reporting U8/4 of the .toc( )tem& L& O(enin Da&an+e: Displays the opening stoc( 'alance for the period selected& C& Quantity %anu"a+ture): Displays the Juantity of .toc( )tem manufactured during the period& A& Quantity C&eare): Displays the Juantity of .toc( )tem cleared during the period& 2B& C&#!in Da&an+e: Displays the closing 'alance of the stoc( item for the period& 22& A!!e!!a9&e >a&ue: Displays the !ssessa'le Halue of the stoc( )tem on which the duty is calculated& 2*& Duty: Displays the Duty 6ype applica'le for the 6ariff Classification& 2+& N#ti"i+ati#n A6ai&e): Displays the 3otification 3um'er% if the assessee has any notification received towards tariff classification regarding duty exemption% special rates etc& 2K& Seria& Nu59er in N#ti"i+ati#n: Displays the line num'er of the tariff classification in the notification& 2D& Duty Paya9&e: Displays the total Duty paya'le for the period ,. C&earan+e )etai&! #" inter unit tran!"er #" inter5e)iate ##)! $it4#ut (ay5ent #" Duty un)er !u9-ru&e '1) #" ru&e 12DD@ T4i! !e+ti#n +a(ture! t4e )etai&! #" inter unit tran!"er #" inter5e)iate ##)! $it4#ut (ay5ent #" ##)!. -. Re+ei(t )etai&! #" inter5e)iate ##)! re+ei6e) "r#5 #t4er (re5i!e! un)er !u9-ru&e '1) #" ru&e 12DD@ T4i! !e+ti#n +a(ture! re+ei(t )etai&! #" inter5e)iate ##)! re+ei6e) "r#5 #t4er (re5i!e!. /. Detai&! #" )uty (ai) #n e*+i!a9&e ##)!@ Di!(&ay! t4e )etai&! #" )uty (ai) )urin t4e (eri#). L& Duty C#)e: Displays the Duty code towards which the duty is paid& C& Cre)it A++#unt: Displays the CE3H!6 credit amount adGusted for the period A& A++#unt Current: Displays the duty amount paid for the period using #&!&R& L Challan& 2B& C4a&&an N# an) Date: Displays the Challan 3um'er and Date of ,ayment of duty&
22& DSR C#)e: Displays the 9.R code of the 'an( through which the duty is paid& 2*& T#ta& Duty (ai): Displays the total of CE3H!6 Credit availed and the net Duty paid for the period& 2. A9!tra+t #" ACCOUNT-CURRENT 'Ca!4 Pay5ent)@ T4i! !e+ti#n Ca(ture! t4e )etai&! #" a&& t4e (ay5ent! 5a)e )urin t4e (eri#) u!in G.A.R.2 C4a&&an E. Detai&! #" CEN>AT +re)it ta1en an) uti&i!e)@ T4i! !e+ti#n +a(ture! t4e )etai&! #" CEN>AT +re)it ta1en an) uti&i!e) )urin t4e (eri#). ?. Detai&! #" #t4er (ay5ent 5a)e@ T4i! !e+ti#n +a(ture! t4e )etai&! #" #t4er (ay5ent! !u+4 a! arrear!, (ena&ty, intere!t an) 5i!+e&&ane#u! (ay5ent! (ai) )urin t4e (eri#). 1C. Se&"-A!!e!!5ent 5e5#ran)u5@ In t4i! !e+ti#n a!!e!!ee $i&& )e+&are t4e reBuire) )etai&!, Na5e #" A!!e!!ee #r Aut4#ri!e) !i nat#ry, (&a+e an) Date. 11. ACKNO;.EDG%ENT@ T4i! $i&& 9e returne) t# t4e a!!e!!ee, $4i+4 $i&& 9e !ea&e) an) !i ne) 9y t4e 9y t4e Ran e #""i+er.
8#r5 ER ER - - is an annua& return of information relating to Prin+i(a& In(ut! 0Juantity4 used in the manufacture of 8ini!4e) G##)!& 8#r5 ER - can 'e generated from 6ally&ER, A 0Release *&B with .tat 2*+ onwards4 6o view 8#r5 ER #o to Gate$ay #" Ta&&y A Di!(&ay A Statut#ry Re(#rt! A E*+i!e Re(#rt! A %anu"a+turer A 8#r5 ER )n Print Re(#rt screen 1. E*+i!e Unit@ In t4i! "ie&) !e&e+t t4e a((r#(riate E*+i!e Unit "#r $4i+4 y#u $ant t# enerate "#r5 ER 2. 8r#5 an) T#@ In t4i! "ie&) !(e+i"y t4e re&e6ant (eri#) "#r $4i+4 t4e "#r5 t# 9e enerate). +& .pecify P&a+e% Date and A!!e!!ee Na5e
8. ,ress Enter to save the configuration and view the print preview of "orm ER D N#te: Ensure A&t O I@ ;it4 Pre6ie$ option is selected& 6he (rint (re6ie$ of 8#r5 ER - is displayed as shown
N#te: )f the num'er of ,rincipal )tems are more then the report will run in to 5u&ti(&e (a e!
1. Na5e #" t4e %anu"a+turer@ In t4i! "ie&) )i!(&ay! t4e na5e #" t4e 5anu"a+turer. %anu"a+turer na5e i! 9ein +a(ture) "r#5 Unit %ai&in Na5e "ie&) un)er E*+i!e Detai&! !e+ti#n #" E*+i!e Re i!trati#n Detai&! '811@ 8eature! A 83@ Statut#ry < Ta*ati#n) 2. Pan 9a!e) Re i!trati#n Nu59er@ T4i! "ie&) )i!(&ay! t4e Re i!trati#n Nu59er #" t4e E*+i!e Unit. Re i!trati#n Nu59er )etai&! are +a(ture) "r#5 t4e E*+i!e Re i!trati#n Detai&! '811@ 8eature! A 83@ Statut#ry < Ta*ati#n) #" t4e E*+i!e Unit. 3. Annua& De+&arati#n@ Ti+1 t4e a((r#(riate D#* in)i+atin $4et4er t4e )e+&arati#n i! ne$ #r a5en)e). K& Ne$ De+&arati#n: )f the "rom ER D is a new declaration then tic( 3ew declaration 'ox D& A5en)5ent! t# t4e )e+&arati#n a&rea)y "i&e): )f the "orm ER D is a amended then tic( the amendments to the declaration already filed 'ox& ,. De+&arati#n "#r t4e :ear@ T4i! "ie&) )i!(&ay! t4e year "#r $4i+4 t4e )e+&arati#n i! enerate). t4e Ta9&e 9e&#$ t4e )e+&arati#n )i!(&ay! t4e )etai& #" (rin+i(a& in(ut! u!e) in t4e 5anu"a+ture #" 8ini!4e) G##)!. D& De!+ri(ti#n #" Prin+i(a& In(ut!: 6his column displays the name of the ,rincipal )nputs used in the production of finished goods M& Centra& E*+i!e Tari"" Su9-Iea)in N#. #" Prin+i(a& In(ut!: 6his column displays the 7.3 code of the ,rincipal )nputs L& Quantity C#)e: 6his column displays the Reporting U8/ 0Unit of Juantity4 of the ,rincipal )nputs C& De!+ri(ti#n #" 8ini!4e) ##)! in $4i+4 (rin+i(a& in(ut 5enti#ne) in +#&u5n '2) i! u!e): 6his column displays the name of the finished goods produced using the principal inputs mention in column * A& Centra& E*+i!e Tari"" Su9-4ea)in N#. #" "ini!4e) ##)!: 6his column displays the 7.3 code of the "inished goods& 2B& Quantity +#)e: 6his column displays the Reporting U8/ 0Unit of Juantity4 of the "inished #oods 22& Quantity #" Prin+i(a& unit! 5enti#ne) in +#&u5n '2) reBuire) "#r u!e in t4e 5anu"a+ture #" unit Buantity #" "ini!4e) ##)! 5enti#ne) in +#&u5n '-): 6his column displays the uantity of the principal inputs used in the production of the finished goods& 2*& P&a+e < Date: 6hese details will 'e captured from the P&a+e and Date field of E*+i!e PRPrintin screen&
8#r5 ER E
8#r5 ER-E is a Quarter&y Return to 'e filed 'y the manufactures who are neither availing input credit nor clearing the goods which are charged of excise over 2F& )n 6ally&ER, A "rom ER =C is provided 0in Release +&* with .tat 2KA onwards4 as per statutory re uirements& 6o view "orm ER C #o to Gate$ay #" Ta&&y A Di!(&ay A Statut#ry Re(#rt! A E*+i!e Re(#rt! A %anu"a+turer A 8#r5 ER E )n E*+i!e ER E Print C#n"i urati#n screen 1. E*+i!e Unit@ In t4i! "ie&) !e&e+t t4e a((r#(riate E*+i!e Unit "#r $4i+4 y#u $ant t# enerate "#r5 ER E 2. 8r#5 an) T#@ In t4i! "ie&) !(e+i"y t4e re&e6ant (eri#) "#r $4i+4 t4e "#r5 t# 9e enerate). +& .pecify P&a+e% Date and A!!e!!ee Na5e
+& Na5e #" t4e A!!e!!ee:)ndicate the name as appearing in the Registration Certificate& 6his field displays the C#5(any Na5e as specified in Unit %ai&in Na5e field in E*+i!e Re i!trati#n Detai&! su'=form& ,. Detai&! #" t4e %anu"a+ture, C&earan+e an) )uty (aya9&e@ Detai&! #" ##)! 5anu"a+ture), +&eare), +&#!in 9a&an+e, Tari"" C&a!!i"i+ati#n Na5e, C#)e a&#n $it4 )etai&! #" )uty (aya9&e. D& CETSI: Displays the C digit CE6.7 3um'er 06ariff Code4 of the goods manufactured/cleared& M& De!+ri(ti#n #" G##)!: Displays the 6ariff Classification 3ame& L& Unit #" Quantity: )ndicate the relevant a''reviations of Unit of Juantity& 6his field displays the Re(#rtin UO% defined in the excisa'le goods /anufactured /cleared& C& Sr. N# in N#ti"i+ati#n n#@ 102C11CE: 6his column displays the serial num'er in the notification& 6his will 'e captured form excise .ales invoice if the serial num'er is mentioned in .l& 3o in 3otification field& A& O(enin Da&an+e: 6his column displays the Juantity of 8pening 9alance of Excise .toc(& 2B& Quantity %anu"a+ture): 6his column displays the Juantity of goods manufactured during the Juarter& 22& Quantity C&eare): 6his column displays the details of Juantity cleared during the Juarter 2*& C&#!in Da&an+e: 6his column displays the Closing 9alance Juantity of the Excisa'le #oods 2+& A!!e!!a9&e >a&ue: 6his column displays the assessa'le value on which the excise duty is calculated& 2K& E*+i!e Duty (aya9&e G 1H: Displays the Excise Duty paya'le on the goods removed during the Juarter& 2D& E)u+ati#n Ce!! an) Se+#n)ary E)u+ati#n Ce!! '2H O1H): 6his column displays the education cess and secondary education cess amount paya'le on the goods removed during the Juarter& 2M& T#ta& Duty Paya9&e: 6his column displays the total duty paya'le during the Juarter& -. Detai&! #" Duty (ai) #n e*+i!a9&e ##)!@ un)er t4i! !eria& nu59er, )etai&! #" )uty (ai) #n t4e e*+i!a9&e ##)! $i&& 9e +a(ture). M& Duty C#)e: 6his column displays the 6ype of Duty paid on excisa'le goods during the Juarter& L& A5#unt: Displays the amount of duty paid during the Juarter&
C& C4a&&an N#.: Displays the Challan 3um'er of the duty payments made during the Juarter& )f duty is paid more than once during the Juarter% the first + payments challan 3um'er will 'e captured in Challan num'er column& A& Date: Displays the data of payment of duty to government entered in Challan& 2B& Dan1 C#)e: Displays the 9.R Code of the 9an( through which the excise duty is paid to the #overnment& /. Detai&! #" #t4er (ay5ent! 5a)e@ Un)er t4i! !eria& nu59er, )etai&! #" #t4er (ay5ent! &i1e (ena&ty, intere!t et+. (ai) )urin t4e Quarter $i&& 9e +a(ture). L& Pay5ent: 6his column displays the other payments type& C& A5#unt: capture the amount of other payment made during the Juarter A& C4a&&an n#.: 6he Challan num'er through which the other payments are made #overnment will 'e captured in this column& 2B& Date: Displays the data of payment of other payments to government entered in Challan& 22& Dan1 C#)e: Displays the 9.R Code of the 9an( through which the other payments are made to the #overnment& 2*& Re5ar1!: Captures the details of remar(s% if any& 2. Se&"-a!!e!!5ent %e5#ran)u5@ Un)er t4i! !e+ti#n )etai&! #" !e&" a!!e!!5ent #" t4e a!!e!!ee a&#n $it4 t4e t#ta& a5#unt #" )uty (ai) )urin t4e Quarter an) t4e in6#i+e nu59er un)er $4i+4 t4e e*+i!a9&e ##)! are +&eare) $i&& 9e +a(ture). E. Date@ T4i! "ie&) )i!(&ay! t4e )ate #n $4i+4 8#r5 ER- E i! enerate). In t4i! "i&e), )ate 5enti#ne) in Date "ie&) #" E*+i!e ERE Print C#n"i urati#n !+reen $i&& 9e +a(ture). ?. P&a+e@ T4i! "ie&) )i!(&ay! t4e (&a+e #" eneratin 8#r5 ER- E. In t4i! "i&e), (&a+e 5enti#ne) in P&a+e "ie&) #" E*+i!e ERE Print C#n"i urati#n !+reen $i&& 9e +a(ture). 1C. Na5e < Si nature #" A!!e!!ee #r Aut4#ri!e) Si nat#ry@ Di!(&ay! t4e na5e #" Aut4#ri!e) Si nat#ry 5enti#ne) in A!!e!!ee Na5e "i&e) #" E*+i!e ERE Print C#n"i urati#n !+reen.
CEN>AT Re i!ter!
6o view the information on CE3H!6 Registers #o to Gate$ay #" Ta&&y A Di!(&ay A Statut#ry Re(#rt! A E*+i!e Re(#rt! A %anu"a+turer A CEN>AT Re i!ter!
Cre)it Su55ary
Cre)it Su55ary displays O(enin Da&an+e, Cre)it "#r t4e %#nt4, Uti&i!e) and C&#!in Da&an+e of CE3H!6 Credit&
6o view Cre)it Su55ary #o to Gate$ay #" Ta&&y A Di!(&ay A Statut#ry Re(#rt! A E*+i!e Re(#rt! A %anu"a+turer A CEN>AT Re i!ter! A Cre)it Su55ary )n the .elect Excise Unit screen
)f you have more than one manufacturing unit select the appropriate Excise Unit from the -ist of Excise Units for which you want to view the Credit .ummary report&
Tari"" N#.: .elect P&a!ti+ D#tt&e! from the .i!t #" Tari"" N#. St#+1 ite5 Ty(e@ .elect Prin+i(a& In(ut from the .i!t #" Ite5 Ty(e! St#+1 Ite5 Na5e: .elect A&& Ite5! from the -ist of .toc( )tems
<ou can select Prin+i(a& In(ut or Ca(ita& G##)! from the 6ype of .toc( items to view the Cre)it Su55ary report& ,ress A&tO81 or clic( on 81@ Detai&e) 'utton to view the report in detailed mode& 6he Credit .ummary appears as shown
Cre)it A6ai&e)
Credit !vailed report displays the details of CE3H!6 credit availed on ,rincipal )nput or Capital #oods& 6o view Credit !vailed report #o to Gate$ay #" Ta&&y A Di!(&ay A Statut#ry Re(#rt! A E*+i!e Re(#rt! A %anu"a+turer A CEN>AT Re i!ter! A Cre)it A6ai&e) )n Se&e+t E*+i!e Unit screen
)f you have more than one manufacturing unit select the appropriate Excise Unit from the -ist of Excise Units for which you want to view the Credit !vailed report&
Tari"" N#.: .elect Pet D#tt&e Ca(! from the .i!t #" Tari"" N#. St#+1 ite5 Ty(e@ .elect Prin+i(a& In(ut from the .i!t #" Ite5 Ty(e! St#+1 Ite5 Na5e: .elect A&& Ite5! from the -ist of .toc( )tems
<ou can select Prin+i(a& In(ut or Ca(ita& G##)! from the 6ype of .toc( items to view the Credit !vailed report&
RG 23 Part II
R# *+! ,art )) report displays the details of 8re!4 Cre)it a&&#$e) )#+u5ent!, 8re!4 Cre)it A&&#$e) A5#unt% T#ta& Cre)it A6ai&a9&e, Cre)it A)Ru!te) with O(enin and Da&an+e Cre)it of Prin+i(a& In(ut! 0R# *+! ,art ))40Ca(ita& G##)! 0R# *+! ,art ))4 for the Peri#) selected& 6o view R# *+! ,art )) #o to #ateway of 6ally 5 Display 5 .tatutory Reports 5 Excise Reports 5 /anufacturer 5 CE3H!6 Registers 5 R# *+ ,art )) )n Se&e+t E*+i!e Unit screen
)f you have more than one manufacturing unit select the appropriate Excise Unit from the -ist of Excise Units for which you want to view the R#*+ ,art )) report&
Na5e #" Ite5: .elect Prin+i(a& In(ut from the Ty(e #" St#+1 Ite5!&
<ou can select Prin+i(a& In(ut or Ca(ita& G##)! from the 6ype of .toc( items to view R# *+ ,art )) report& 8n selecting ,rincipal Unit 6ally&ER, A displays R# *+! ,art )) and for Capital #oods it displays the R# *+C ,art )) "orm R&#& *+! ,art )) 0for ,rincipal )nputs4 is displayed as shown 'elow
"orm R&#& *+C ,art )) 0for Capital #oods4 is displayed as shown 'elow
2. Da&an+e Cre)it@ T4i! !e+ti#n i6e! t4e 9i"ur+ate) )uty 6a&ue! &i1e - CEN>AT, E)u+ati#n Ce!! an) Se+#n)ary e)u+ati#n +e!! $it4 re5ar1!.
Anne*ure 1C
)t is a monthly return under Rule L of the cenvat credit rules% *BB2& 6his report displays the details of CEN>AT +re)it a6ai&e) for the %ain Ite5 in t4e D#+u5ent& N#te: 6his annexure is omitted 0w&e&f 2=2B=*BB+4 'y /&"& 0D&R&4 3otification 3o&LB/*BB+=C&E& 03&6&4% dated 2D=A=*BB+& 9ut most of the assessees still su'mit their monthly returns in !nnexure 2B& 8n Customers re uirement !nnexure 2B is provided in 6ally&ER, A& 6o view !nnexure 2B #o to #ateway of 6ally 5 Display 5 .tatutory Reports 5 Excise Reports 5 /anufacturer 5 CE3H!6 Registers 5 !nnexure 2B )n Se&e+t E*+i!e Unit screen
)f you have more than one manufacturing unit select the appropriate Excise Unit from the -ist of Excise Units for which you want to view the !nnexure 2B&
Na5e #" Ite5: .elect Prin+i(a& In(ut from the Ty(e #" St#+1 Ite5!&
N#te: <ou can select Prin+i(a& In(ut or Ca(ita& G##)! from the 6ype of .toc( items to view !nnexure 2B& !nnexure 2B is displayed as shown 'elow
22& De!+ri(ti#n: )n this field Na5e of the main item in the document will 'e displayed& 2*& Su9-Iea)in : Displays the tari"" !u9-4ea)in of the main item in the document 2+& Qty: Displays the Quantity of the main item in the document
A9!tra+t
6his report display the details of Cre)it A6ai&e) #n In(ut!0+a(ita& ##)!0in(ut! !er6i+e!% Cre)it Uti&i!e) "#r Pay5ent #" Duty #n G##)!0Ser6i+e!% Cre)it Uti&i!e) ;4en t4e G##)! are re5#6e) a! !u+4 with O(enin and C&#!in Da&an+e of Credit& 6o view the A9!tra+t report #o to Gate$ay #" Ta&&y A Di!(&ay A Statut#ry Re(#rt! A E*+i!e Re(#rt! A %anu"a+turer A CEN>AT Re i!ter! A A9!tra+t 6he A9!tra+t report of ,rincipal )nputs will 'e displayed as shown
ER 1 E-Return
6he Central 9oard of Excise and Customs has issued a notification ma(ing e=filing mandatory for assessees with effect form 2=K=*B2B& !s per the 3otification% all the registered Excise /anufacturers who have paid total duty of rupees ten la(hs or more including the amount of duty paid 'y utilization of CE3H!6 credit in the preceding financial year to file the 5#nt4&y return% electronically under su'=rule 024 of Rule 2* of the Central Excise Rules% *BB*& 6o assist and manage e=filing% Central 9oard of Excise & Customs has set up an e=governance portal Aut#5ati#n #" Centra& E*+i!e an) Ser6i+e Ta* 'ACES) Rhttp://aces&gov&inS
"or generating E=Returns from 6ally&ER,A% let us ta(e the example of ADC C#5(any which is registered as per Excise Rules and engaged in /anufacturing&
Generate ER 1 E-Returns
6o generate ER 2 E=Returns #o to Gate$ay #" Ta&&y A Di!(&ay A Statut#ry Re(#rt! A E*+i!e Re(#rt! A %anu"a+turer A E-Return A ,ress Enter to view E*(#rtin ER 1 E-Return screen Exporting ER 2E=Return screen appears as shown
,ress Da+1!(a+e to provide Return! Peri#), P&a+e, Date of generating E=Returns and other details
E*+i!e Unit: !s 6ally&ER, A allows creating and maintaining accounts of multiple units in a single company and allows to generate Excise Unit=wise e=returns& Excise Unit field is provided to select the Excise unit for which E=Return to 'e generated& E*a5(&e: !9C Company& .an ua e: -anguage is fixed to Re!tri+te) 'ASCII On&y) and the application will not allow to move the cursor to change the language& 8#r5at: "ormat is fixed to X%. 'Data Inter+4an e)& Currently% the !CE. application supports the uploading of E=Returns generated in X%. "#r5at from computerised systems& 7ence% the ?/- 0Data )nterchange4 is defaulted and application does not allow to change the export format&
E*(#rt .#+ati#n: 9y default% it displays the path where 6ally&ER, A is installed& )n Export -ocation field enter the details of the path to where the ?/- file to 'e exported&
N#te: Ensure a copy of ACES7ER1.*!) file is copied to the folder 06ally&ER, A folder4 to which the E=Return is getting exported& !CE.;ER2&xsd file is re uired 'ecause on exporting the ?/- E=Return from 6ally&ER, A% the !CE.;ER2&xsd validates the data structure of the E= Returns generated automatically&
)f the ER2 E=Return generated form 6ally&ER, A is not validated !CE.;ER2&xsd% while uploading such ER2 E=Returns !CE. application displays the error & will not allow to upload the file&
Out(ut 8i&e Na5e: 6ally&ER, A 'y default displays the Out(ut 8i&e Na5e in the 8#r5at as specified under E-Return ReBuire5ent!& 6he E=Return Re uirement has clearly indicated that the E=Return "ile "ormat should = 1- Di it ECC Nu59er7 %#nt4 Date :ear I#ur %inute! Se+#n)! A%0P%.*5& E*a5(&e@ AAACS/C?2DX%CC17C2C,2C11122-,/P%.*5&
N#te: 6ally&ER, A allows the user to change the Out(ut 8i&e Na5e while generating the e= return in X%. format&
9ut to upload the E=Returns% assessee has to follow the "i&e na5e !tru+ture as !(e+i"ie) under E-Return! ReBuire5ent& )f the "ile name structure is different then% the !CE. application will not allow the !ssessee to upload the Returns&
8r#5: )n this field enter the period 0+2=2*=*B2B4 from where the return to 'e generated& T#: )n this field enter the till 0+2=2*=*B2B4 date to generate the return
N#te: 9y default the period in 8r#5 and T# date filed will 'e dispalyed 'ased on the last date of the entry in the 'oo(s of accounts&
P&a+e: )n this field enter the place of generating the return Date: )n this field enter the Date on which e=Return is generated Re5ar1!: )n this field enter the details as /onthlyReturn for +2=2*=*B2B to +2=2*=*B2B
N#te: 8r#5 and T# period% P&a+e% Date and Re5ar1! are %an)at#ry fields& )f the !ssessee generates the returns without or incomplete details% the e=return generated will show the errors for the missing details&
>a&i)ati#n: 6his field will 'e displayed in Exporting ER2 E=Return screen only when the ISN +#)e defined in Tari"" C&a!!i"i+ati#n is not correct% )f the "ini!4e) ##)! cleared 0sold4 have Ne ati6e St#+1, St#+1 Ite5! without valid Re(#rtin UO% and E*+i!e !a&e! recorded with N#ti"i+ati#n Nu59er 'ut the N#ti"i+ati#n Ty(e is not defined& 9y default% >a&i)ati#n option will 'e set to :e!& ,ress Enter to view the E-Return >a&i)ati#n .creen
E= Return Halidation screen displays the Ty(e #" Err#r with the Err#r C#unt& 6o rectify the error% select the error type and press Enter&
are any differences in the Unit of Juantity defined in the item master then the application will show the discrepancies for validation till such mista(es are corrected& N#te: )n 6ally&ER, A% while creating the stoc( item application gives the option to define the Da!e Unit and Re(#rtin UO%&
!s per Centra& E*+i!e A+t% in all the reports relating to stoc( items are re uired to 'e indicated with the relevant Unit #" Quantity as specified under Centra& E*+i!e Tari"" A+t& !ll the reports will display the .toc( item details 'ased on the reporting U8/ selected "ollowing are the Unit #" Quantity defined under Central Excise 6ariff !ct Unit #" Quantity 2>>$7 C/> C/ C/+ # #) "/. ># >/ /* /+ // /6 De!+ri(ti#n 2BBB >ilowatt 7ours Carats Centimetre Cu'ic Centimetre #rams #ram of "issile )sotopes >ilograms >ilolitre -itre /etre . uare /etre Cu'ic /etre /illimetre /etric 6onnes
1. E*+i!e Re(#rtin UO% >a&i)ati#n "rom Excise Reporting U8/ Halidation screen u()ate 0assign4 the stoc( items with a((r#(riate re(#rtin UO% where the reporting U8/ defined for the stoc( items is not the Unit #" Quantity defined under Central Excise 6ariff !ct& .elect N#0In6a&i) E*+i!e Re(#rtin UO% "#r St#+1 Ite5 and press Enter to view E*+i!e Re(#rtin UO% >a&i)ati#n screen
Excise Reporting U8/ Halidation screen displays the details of Na5e #" St#+1 Ite5,Tari"" Na5e, ISN C#)e and Unit!& )n E*+i!e Re(#rtin UO% >a&i)ati#n screen specify the appropriate E*+i!e Re(#rtin UO% to each single item& )f the Reporting U8/ selected is different than the Unit! 09ase Unit4 cursor will move to C#n6er!i#n 8a+t#r section to define the conversion factor& 6he completed Excise Reporting U8/ Halidation screen appears as shown
N#te: "rom E*+i!e Re(#rtin UO% >a&i)ati#n screen the E*+i!e Re(#rtin UO% and C#n6er!i#n 8a+t#r has to 'e specified for each stoc( item&
E*+i!e Re(#rtin UO% >a&i)ati#n screen displays the items with the stoc( )tem 6ype = 8ini!4e) G##)! for which transactions 0manufacturing 1ournal/ Excise .ales4 are recorded& 2. St#+1 Ite5 A&terati#n 'U()ate Sin &e St#+1 Ite5) )n this method Re(#rtin UO% is updated one stoc( item at a time 'y identifying the stoc( items which have the reporting U8/ which is not the Unit of Juantity as defined under Central Excise 6ariff !ct& 6o understand how to update single stoc( item% let us ta(e the example of stoc( item which have the Reporting U8/ as .TR& )n !9C Company the stoc( items to which the Unit of measurement = .TR is used% the applica'le Unit of Juantity is .& 6o update the stoc( item% #o to #ate$ay #" Ta&&y A In6ent#ry in"#. A St#+1 Ite5! A A&ter 'Sin &e St#+1 Ite5) A select DAX SUPER %G 2C ; ,C from the -ist of .toc( )tems 6o define the Reporting U8/
6a' down to Set0A&ter E*+i!e Detai&! field and set the option to :e!&
,ress Enter to view Excise Details screen )n E*+i!e Detai&! screen )n Re(#rtin UO% filed application prompts to select applica'le U8/ from the Units list& .elect . from the list&
,ress Enter& )f the Reporting U8/ selected is different than the Unit! 09ase Unit4 cursor will move to C#n6er!i#n 8a+t#r section to define the conversion factor&
3ote: 6he .i!t #" E*+i!e Re(#rtin UO% displays the details of e*i!tin Re(#rtin UO%% E*+i!e UO% and De!+ri(ti#n&
6he e*i!tin Re(#rtin UO% created 'y the users will also 'e availa'le under the Re(#rtin UO% list without any description& 6he e*i!tin Re(#rtin UO% once replaced with the actual Re(#rtin UO% will disappear from the list and will not 'e availa'le for selection&
Re(#rtin UO% defined for the stoc( item will 'e considered as Unit #" Quantity for all the E*+i!e Re(#rt! including E-Return!&
Retain the other settings& ,ress Enter to save E*+i!e Detai&! and St#+1 Ite5 A&terati#n&
3. Re(#rtin UO% 'U()ate %u&ti(&e St#+1 Ite5!) )n case of companies which have many stoc( items for which the Reporting U8/ is different than Unit #" Quantity defined under Central Excise 6ariff !ct and doesnPt want to define the Reporting U8/ to each item then user can use multi stoc( Reporting U8/ alteration option= Re(#rtin UO% availa'le in 6ally&ER, A 6o update Re(#rtin UO% for multiple St#+1 Ite5!% #o to Gate$ay #" Ta&&y A In6ent#ry In"#. A U()ate E*+i!e In"#. A Re(#rtin UO%
.elect the re uired E*+i!e Unit 0if multiple Units are availa'le4
i. E*+i!e Unit - $i!e Excise Unit=wise update allows to define the reporting U8/ to all the excise .toc( items of the Excise Unit& 6o update reporting U8/% )n Se&e+t E*+i!e Unit screen
Na5e #" E*+i!e Unit: )f company has more than one excise unit select the appropriate Excise Unit from the -ist of Excise Units to update the Reporting U8/ to the stoc(
items 'elonging to the excise unit selected& if in the company has only one excise unit then that excise Unit name will 'e displayed 'y default& Na5e #" Tari"": .elect Any from the list Na5e #" Da!e Unit!: .elect Any from the list and press enter to view Update Excise Reporting U8/ screen
N#te: 7ere Na5e #" Tari"" and Na5e #" Da!e Units are set Any% 'ecause ADC C#5(any wants to view all the excise stoc( items of the excise unit& 6he U()ate E*+i!e Re(#rtin UO% screen is displayed as shown:
8'serve% the Update Excise Reporting U8/ screen displays a&& t4e !t#+1 ite5! created under the Excise Unit = !9C company& )n real 'usiness scenario an excise manufacturer may 'e dealing in excise stoc( items having !a5e re(#rtin UO% or )i""erent re(#rtin UO%!&
)f a&& t4e ite5! created in the excise unit have !in &e Re(#rtin UO% then% in E*+i!e Re(#rtin UO% field select the applica'le E*+i!e UO% from the .i!t #" E*+i!e Re(#rtin UO%& E*a5(&e: "or a&& t4e e*+i!e Ite5! of !9C company Unit of Juantity is KG then select KG in E*+i!e Re(#rtin UO% field& 8n selection of Excise Reporting U8/ the same will 'e dipalyed for all the items&
Define the Conversion factor if the 9ase unit is different than the Excise Reporting U8/ and save the changes& 8n accepting U()ate E*+i!e Re(#rtin UO% screen% 6he unit of measurement KG will 'e updated as the Re(#rtin UO% to all the Excise )tems&
)f the stoc( )tems created in the excise unit have )i""erent Re(#rtin UO% then% in E*+i!e Re(#rtin UO% field select Any from the -ist of Excise Reporting U8/& Update E*+i!e Re(#rtin UO% #n&y t# t4#!e !t#+1 ite5! where ever there is discrepancy and retain the Reporting U8/ of other items intact& 6o define the Reporting U8/ for other .toc( items press Enter% the cursor will move to E*+i!e Re(#rtin UO% column% select the stoc( item and define the Re(#rtin UO% and C#n6er!i#n 8a+t#r&
.imilarly% user can select other stoc( items to define the Excise Reporting U8/ & Conversion "actor& !fter alteration of Excise Reporting U8/ press Ctr& O A 0short cut (ey to save the changes4 or press Enter till you reach A++e(t :e! or N# option to save the changes& ii. Tari"" - $i!e 6ariff = wise update allows to define the Excise Reporting U8/ to the excise .toc( items grouped under the specific 6ariff Classification& 6o update Excise Reporting U8/% )n Se&e+t E*+i!e Unit screen
Na5e #" E*+i!e Unit: )f company has more than one excise unit select the appropriate Excise Unit from the -ist of Excise Units to update the Reporting U8/ to the stoc( items 'elonging to the excise unit selected& if in the company has only one excise unit then that excise unit name will 'e displayed 'y default& Na5e #" Tari"": 6o update the Reporting U8/ of stoc( items created under specific 6ariff Classification select the 6ariff classification from the .i!t #" Tari"" C&a!!i"i+ati#n!& E&g !9C Company wants to update the Reporting U8/ of the stoc( items created under the tariff Classification = In)u!tria& Oi& Na5e #" Da!e Unit!: .elect Any from the list and press enter to view Update Excise Reporting U8/ screen
)n Update Excise Reporting U8/ screen% application displays only those stoc( items which are grouped under the 6ariff classification for which the report is viewed&
)f a&& t4e ite5! grouped under the tariff classification have !in &e Re(#rtin UO% then% in E*+i!e Re(#rtin UO% field select the applica'le E*+i!e UO% from the .i!t #" E*+i!e Re(#rtin UO%& E*a5(&e: "or a&& t4e e*+i!e Ite5! grouped under the 6ariff Classification = In)u!tria& Oi& Unit of Juantity is - 0-itre4 then select . in E*+i!e Re(#rtin UO% field and define the Conversion "actor& ,ress Ctr& O A 0short cut (ey to save the changes4 or press Enter till you reach A++e(t :e! or N# option&
)f the stoc( )tems grouped under the tariff classification = In)u!tria& Oi& have )i""erent Re(#rtin UO% then% in E*+i!e Re(#rtin UO% field select Any from .i!t #" E*+i!e Re(#rtin UO%& Update Re(#rtin UO% #n&y t# t4#!e !t#+1 ite5! where ever there is discrepancy and retain the Reporting U8/ of other items intact& 6o define the Reporting U8/ to .toc( item press Enter cursor will move to Reporting U8/ column% select the stoc( item and define the Reporting U8/&
,ress Ctr& O A 0short cut (ey to save the changes4 or press Enter till you reach A++e(t :e! or N# option to save the changes&
.imilarly% user can select to update Reporting U8/ to stoc( items grouped under other 6ariff Classifications& iii. Da!e Unit-$i!e 9ase Unit=wise update allows to define the reporting U8/ to the excise .toc( items grouped under the specific 9ase Unit& 6o update reporting U8/% )n Se&e+t E*+i!e Unit screen
Na5e #" E*+i!e Unit: )f company has more than one excise unit select the appropriate Excise Unit from the -ist of Excise Units to update the Reporting U8/ to the stoc( items 'elonging to the excise unit selected& if in the company has only one excise unit then that excise unit name will 'e displayed 'y default& Na5e #" Tari"": .elect Any from the -ist of 6ariff Classifications&
Na5e #" Da!e Unit!: 6o update the Reporting U8/ of stoc( items with specific 'ase unit% select the 9ase Unit from the Units list& E&g& !9C Company wants to update the Reporting U8/ of the stoc( items with 'ase unit = K !&
)n Update Excise Reporting U8/ screen% application displays only those stoc( items with the 'ase unit K !&
)f a&& t4e ite5! with specific existing Reporting U8/ have same E*+i!e Re(#rtin UO% applica'le then% in E*+i!e Re(#rtin UO% field select the appropriate E*+i!e UO% from the .i!t #" E*+i!e Re(#rtin UO%&
E*a5(&e: "or a&& t4e e*+i!e Ite5! with existing Reporting U8/ as >gs% the applica'le Excise U8/ is KG 0(ilogram4& .elect KG in E*+i!e Re(#rtin UO% field and specify the conversion factor to each item& ,ress Ctr& O A 0short cut (ey to save the changes4 or press Enter till you reach A++e(t :e! or N# option&
)f the stoc( )tems with specific existing Reporting U8/ have )i""erent Re(#rtin UO% applica'le then% in E*+i!e Re(#rtin UO% field select Any from .i!t #" E*+i!e Re(#rtin UO%& Update Re(#rtin UO% #n&y "#r t4#!e !t#+1 ite5! where ever there is discrepancy and retain the Reporting U8/ of other items intact& 6o define the Reporting U8/ for other .toc( items press Enter% the cursor will move to E*+i!e Re(#rtin UO% column% select the stoc( item and define the Reporting U8/& ,ress Ctr& O A 0short cut (ey to save the changes4 or press Enter till you reach A++e(t :e! or N# option to save the changes&
.imilarly% user can select to update Reporting U8/ for stoc( items with other 9ase Units&
Tari"" 0ISN C#)e >a&i)ati#n report displays the details of Na5e #" Tari"", ISN C#)e and '& Re5ar1! displays the reason why the 6ariff classification to 'e validated& )n the a'ove screen the ISN +#)e defined for the 6ariff classification contains / )i it! where as the 7.3 Code should of E )i it!&
Remar( will 'e displayed for all those 6ariff classification where the ISN C#)e is &e!!05#re t4an E )i it!& Correct the 7.3 code 'y specifying the correct C digit code& 8nce the correction is made% application will not display the remar(s&
N#te: 6ally&ER, A loo(s only for E )i it!0nu59er! and ignores the )#t or !(a+e 'etween the num'ers& ,ress Enter to accept the 6ariff/7.3 Code Halidation& 8n accepting the 6ariff/7.3 Code validation% E=Return Halidation screen will not display the 6ype of Error = 3o/)nvalid 6ariff/7.3 Code and the corresponding Error Count&
.elect Ne ati6e Quantity and press Enter to view Ne ati6e Quantity >a&i)ati#n screen
6o correct the negative uantity record a %anu"a+turin 3#urna& or E*+i!e St#+1 3#urna& for the items displayed as 3egative .toc(& Chec( Dai&y St#+1 Re i!ter to (now when the Excise .toc( has 'ecome 3egative and accordingly record the manufacturing 1ounral in appropriate period&
Tari"" N#ti"i+ati#n = 6ariff notification are issued to ma(e amendments to excise tariff act i&e& to ma(e amendments to duty rates& 6he rate can 'e either exempted or concessional rate& N#n-Tari"" N#ti"i+ati#n = 36 notification are issued to ma(e amendments or to give effect to any provisions of excise rules i&e& to specify or amend any procedural matters&
"or identification of 3otification 6ype% 6ally&ER, A will display all the Excise .ales in which 3otification 3um'er is specified/entered
.elect )dentify 3otification 6ype = Tari""0N#n-Tari"" and press Enter to view I)enti"y N#ti"i+ati#n Ty(e screen
6he I)enti"y N#ti"i+ati#n Ty(e screen displays the Date, Parti+u&ar!, >#u+4er Ty(e, >#u+4er Nu59er and N#ti"i+ati#n Nu59er of the .ales )nvoices& 6o identify the 3otification 6ype for a transaction select the transaction and pres Enter to view the .ales )nvoice& )n E*+i!e Sa&e! in6#i+e% a new field N#ti"i+ati#n Ty(e has 'een provided& #o to 3otification 6ype field and select the appropriate 3otification 6ype from the -ist&
8n selecting the N#ti"i+ati#n Ty(e% excise sales invoice will not 'e displayed to identify 3otification 6ype screen& !fter all the validations% E=Return Halidation screen will not display the 6ype of Error and the corresponding Error Count&
N#te: De"#re eneratin E-Return ensure that all the transaction details are properly captured in 8#r5 ER 1
6ally&ER, A allows to configure the E=Returns& 6o configure press 812@ C#n"i ure from Exporting ER 2 E=Return screen to view Configuration screen&
N S4#$ E*+i!e Duty A5#unt R#un) O"": 9y default% this option will 'e set to :e! 'ecause% the ER 1 E-Return ReBuire5ent has clearly stated that a&& t4e )uty a5#unt 4a! t# r#un)e) #"" t# t4e neare!t Ru(ee&
N R#un) O"" Quantity t# T$# )e+i5a&!: 9y default this option will 'e set to :e! 'ecause the ER 1 E-return reBuire5ent! has clearly stated that Quantity can 'e in Decimals&
N Ni& Return: 9y default this option will 'e set to N#& .et this option to :e! if you want to generate Ni& Return for a month in which there are transaction carried out 'ut wants to pay the duty of the previous period with penalty or interest&
)f the user generates E=Returns 'y setting the option S4#$ E*+i!e Duty A5#unt R#un) O"" to 3o% the !CE. application will not allow the !ssessee to upload the Returns& 6he exported file will 'e placed in the 6ally&ER, A Directory with the file name as specified a'ove and ready for u(&#a)&
N#te: Users can verify the correctness of the E=Returns generated from 6ally&ER, A& 6he Excise department has provided a ?.D file using which the xml has to 'e validated and then uploaded to the department we'site&
XSD stands for X%. S+4e5a De"initi#n& ?.D specifies how to formally descri'e the e&e5ent! in an ?/- document& 6his description can 'e used to verify that each item in the ?/document adheres to the description of the element in which the content is to 'e placed&
6here are various tools availa'le on net that can 'e downloaded for validating an ?/- against the ?.D file& "or ex& Editi? *B2B% .tylus studio&&etc& Editi? *B2B is a freeware
6o compare the data structure of file generated from 6ally&ER, A to the data structure provided 'y the Excise Department &
N 8pen the Returns generated form 6ally&ER, A in any of the ?/- validation tools li(e Editi? *B2B% .tylus.tudio etc& 0tool which is used to chec( the correctness of the ?/- files4
N Clic( on the option >a&i)ate% the tool compares the structure to ACES7D.R.*!) file availa'le in 6ally&ER,A folder and gives the 8utput as >a&i) 0)f there are no errors4 or will displays the errors found in the document&
6he term "ringe 9enefits means any consideration for employment provided 'y way of any privilege% service% facility or amenity% directly or indirectly provided 'y the employer to the employees& "ringe 9enefit 6ax is to 'e levied on the employer in respect of fringe 'enefits provided/deemed to 'e provided 'y the employer to his employees during any financial year commencing on or after 2&K&*BBD "ringe 9enefit 6ax is paya'le at the rate of 3CH of the value of fringe 'enefits computed in the manner prescri'ed under the Se+ti#n 11-;C&
+& Depreciation is calculated on the 'asis of )ncome 6ax& ,. 8DT i! a((&i+a9&e #n Ser6i+e Ta* (ai) #n any #" t4e e*(en)iture +4ar ea9&e t# 8DT. D& ,ayment of 8DT in case employers have employees 'ased 'oth in and outside )ndia& M& /edical reim'ursement a'ove Rs& 2D%BBB per employee is charged to 8DT& L& !pplica'ility of 8DT in case an employer is engaged in two or more 'usiness activities& C& Different rates of tax on the "ringe 9enefits provided 'y different industries& ?. 8DT i! n#t (aya9&e #n A)6an+e (ai). 1C. Ta* Rate i! 3CH O Sur+4ar e G1CH O E)u+ati#n Ce!! G 2H O Se+#n)ary an) Ii 4er E)u+ati#n Ce!! 1H 22& 8ne -edger may have expenditure relating to different groups under 8DT&
2. 8ir5 3. A!!#+iati#n #" Per!#n! #r a D#)y #" In)i6i)ua&! 'e*+e(t 8un) #r Tru!t #r in!tituti#n e&i i9&e "#r e*e5(ti#n un)er !e+ti#n 1C'23C) #r re i!tere) un)er !e+ti#n 12AA) K& -ocal !uthority D& Every !rtificial Gudicial person% not falling within any of the a'ove N#te@ Under 8DT% they are considered as E5(&#yer even if the 6axa'le )ncome is 3)-&
employee or employees4& R6his clause is inserted 'y "inance !ct% *BBL with effect from B2/BK/*BBCS
3ot less than forty=five per cent of such advance tax as reduced 'y the amount% if any% paid in the earlier installment& 3ot less than seventy=five per cent of such advance tax as 8n or 'efore the 2Dth reduced 'y the amount or amounts% if any% paid in the earlier Decem'er installment or installments& 6he whole amount of such advance tax as reduced 'y the 8n or 'efore the 2Dth amount or amounts% if any% paid in the earlier installment or /arch installments *& !ll the assessees 0other than companies4% who are lia'le to pay the same in three installments during each financial year and the due date of each installment and the amount of such installment shall 'e as specified in 'elow : Due Date #" In!ta&&5ent A5#unt Paya9&e 8n or 'efore the 2Dth 3ot less than thirty per cent of such advance tax& .eptem'er 8n or 'efore the 2Dth 3ot less than sixty per cent of such advance tax as reduced 'y Decem'er the amount% if any% paid in the earlier installment& 8n or 'efore the 2Dth 6he whole amount of such advance tax as reduced 'y the /arch amount or amounts% if any% paid in the earlier installment or installments&
+& )f tax is not paid or the tax paid is less than the prescri'ed rate% the assessee is lia'le to pay simple interest at the rate of 2F on the amount 'y which the advance tax paid falls short&
8DT in Ta&&y.ERP ?
8DT in 6ally&ER, A provides an easy=to=use and flexi'le interface& )t allows the user to view and print 8DT Re(#rt! and C4a&&an!& 3ote: "96 can 'e processed for 'oth !ccounts 8nly and !ccounts $ith )nventory companies&
*& 6he C#5(any 8DT A!!e!!ee Detai&! su' form is displayed as shown&
In+#5e-Ta*0PAN Nu59er
)f the In+#5e Ta*0PAN Nu59er is not entered in the Company /aster% the same can 'e entered in 811@ 8eature! under C#5(any 8DT A!!e!!ee Detai&!& )f the In+#5e Ta*0PAN Nu59er is entered in the C#5(any %a!ter% it cannot 'e edited in 811@ 8eature! under C#5(any 8DT A!!e!!ee )etai&!&
A!!e!!ee Ty(e
.et the A!!e!!ee Ty(e to which your company 'elongs to& 6his information is used to calculate the In+#5e Ta*% Sur+4ar e and E)u+ati#n Ce!! while computing 8DT& N#te@
6he option I! Sur+4ar e A((&i+a9&e= is applica'le if the A!!e!!ee Ty(e is 8ir5!0D#5e!ti+ C#5(anie!& 8n setting this field to :e! in the C#5(any 8DT A!!e!!ee Detai&!% the surcharge is calculated in 8DT C#5(utati#n Re(#rt& "or the A!!e!!ee Ty(e - .#+a& Aut4#rity% the option I! Sur+4ar e A((&i+a9&e= is not applica'le& "or all the other A!!e!!ee Ty(e!% this option is set to N# 'y default and you are allowed to edit the same&!ssessee Category&
.elect the appropriate !ssessee Category from the list& N#te@ )n the case of 'usinesses engaged in any of the trades mentioned in the drop down list% select the relevant !ssessee Category
6he completed 811@ 8eature! 'Statut#ry < Ta*ati#n) screen is displayed as shown&
Di!(&ay #" 8DT A!!e!!ee Ty(e! an) Cate #rie! in Statut#ry In"#.
6ally&ER, A provides you with a predefined set of "96 Categories and !ssessee Details&
2& .elect the A!!e!!ee Ty(e from the .i!t #" A!!e!!e Ty(e!&
6he screen has a Na5e field displaying the !ssessee 6ype& 6he 8DT A!!e!!ee Detai&! displays the Rate #" 8DT% Sur+4ar e% A))iti#na& Sur+4ar e 'Ce!!)% A))iti#na& E)u+ati#n 'Ce!!) and the dates they are applica'le from&
6o view the 8DT Cate #ry details% #o to Gate$ay #" Ta&&y A Di!(&ay A Statut#ry In"#. A 8DT Cate #ry
2& .elect the 8DT category from the .i!t #" 8DT Cate #ry.
6he screen displays the 8DT Cate #ry and the corresponding .ection& 6he "96 Category section displays the E&i i9&e Per+enta e for all the A!!e!!ee Cate #rie! and the dates they are applica'le from& N#te@ !ny changes to the values will 'e updated on the 6ally we'site&
K& $hen I! 8DT A((&i+a9&eV is set to :e!% the field 8DT Cate #ry will 'e displayed& <ou have to select the appropriate "96 Category from the -ist of "96 Categories&
D& .et the option A&&#$ E*e5(ti#n A5#unt in >#u+4er! to N#& N#te@ 6he option% I! 8DT A((&i+a9&e% is availa'le to enter "96 details for those ledgers grouped under Direct% )ndirect Expenses% "ixed !ssets% /isc& Expenses 0!ssets4 & .u' #roups& 6he ledgers created under "ixed !ssets group are used for computing "96 on 8perating & "inancial costs 0viz&% repair% running and maintenance expenses such as lease rentals% fuel% driver salary% interest on -oans & Depreciation etc&% on motor cars and aircrafts4&
/. A++e(t an) !a6e t4e &e) er. N#te@ .eparate ledgers for Sur+4ar e% E)u+ati#n Ce!! and Ii 4er E)u+ati#n Ce!! are not re uired% as 6ally&ER, A automatically calculates Sur+4ar e%E)u+ati#n Ce!! and 4i 4er e)u+ati#n +e!! on the 'asic tax&
2& Enter the Na5e of the tax ledger& *& .elect the group Dutie! < Ta*e! from the .i!t #" Gr#u(!. +& .elect 8DT from the list of Ty(e! #" Duty0Ta*.
6o create an "96 ,arty -edger% #o to Gate$ay #" Ta&&y A A++#unt! In"#. A .e) er! A Create 2& )n the .e) er Creati#n screen% enter the name of the party in the Na5e field *& )n the Un)er field% select Sun)ry Cre)it#r!& +& )f re uired% set %aintain 9a&an+e! 9i&&-9y-9i&&= to :e!& Enter details in the De"au&t Cre)it Peri#)% if applica'le& 9y default% the In6ent#ry >a&ue! are a""e+te)= field is set to N#&
3ote: Ensure U!e Sin &e Entry 5#)e "#r Py5t0R+(t0C#ntra is set to :e! in 812@ C#n"i ure 'Pay5ent C#n"i urati#n) *& Enter the Date. +& .elect Dan1 or Ca!4 through which the payment is to 'e made against the E*(en!e -edger& K& .elect E*(en!e .e) er in Parti+u&ar! from the -ist of -edger !ccounts and enter the amount& D& Enter C4. N#. in Narrati#n.
/. A++e(t t# !a6e 6he 8DT calculations are automatically done in 6ally&ER, A% 'ased on the "96 categories defined in the ledger masters& N#te@ 6ally&ER, A also allows you to pass the a'ove voucher in dou'le entry mode&
6he a'ove transaction can also 'e passed in purchase voucher 'y setting the option !llow Expenses/"ixed !ssets in ,urch& Houchers to <es )n "2*: Configure&
6o view the 8DT calculations% #o to Gate$ay #" Ta&&y A Di!(&ay A Statut#ry Re(#rt! A 8DT Re(#rt! A 8DT C#5(utati#n
D& )n 8DT Cate #ry Detai&! screen% select N#t A((&i+a9&e in "96 Category from the -ist of "96 Categories and set !llow Exemption !mount in Houchers to 3o& /. A++e(t t# !a6e.
K& Enter the amount& D& .elect Party .e) er in Cre)it field and press Enter& M& )n the Di&&-$i!e Detai&! screen% specify the Ty(e #" Re" as Ne$ Re" and 3ame as 2& L& Enter Narrati#n% if re uired&
E. A++e(t t# !a6e. 8n payment% pass a Pay5ent Entry for the amount paid to Dynamic ca'le 3etwor( =.upplier&
*& .elect the group Dire+t E*(en!e! from the -ist of #roups& +& .et I! 8DT A((&i+a9&e= to :e!& K& )n the 8DT Cate #ry Detai&! screen% select N#t A((&i+a9&e as the "96 Category from the -ist of "96 Categories and set A&&#$ E*e5(ti#n A5#unt in >#u+4er! to N#&
6o create a "96 ,urchase voucher% #o to Gate$ay #" Ta&&y A A++#untin >#u+4er! 2& .elect 8?@ Pur+4a!e from the A++#untin >#u+4er Creation screen and set it to A++#unt In6#i+e %#)e. N#te@ )n 812@ C#n"i ure 0,urchase )nvoice Configuration4, set U!e C#55#n .e) er A0+ "#r Ite5 A&&#+ati#n to N#. *& Enter the Date as *B=K=*BBC& +& .elect the party ledger= >rishna ,etro )ndustries to which the payment is to 'e made against the E*(en!e -edger& K& .elect expense ledger 8ue& C4ar e! in Parti+u&ar! from the .i!t #" .e) er A++#unt! and press Enter 06he "96 Category displays as 3ot !pplica'le as it has not 'een defined during ledger creation4& D& .elect the appropriate 8DT +ate #ry from the .i!t #" 8DT Cate #rie! 0this is the Expense incurred in respect of 'enefits offered to employees4&
M& Enter the A5#unt% Rs& K%BBB& L& .elect the same Expense -edger in ,articulars from the -ist of -edger !ccounts and press Enter 06he "96 Category displays as 3ot !pplica'le as it has not 'een defined during ledger creation4& C& .elect N#t a((&i+a9&e as the "96 Category& A& Enter A5#unt% Rs&MBBB 06his expense is not incurred towards Employees4& 2B& Enter Narrati#n% if re uired&
12. A++e(t t# !a6e. 6o view the "96 calculations% #o to Gate$ay #" Ta&&y A Di!(&ay A Statut#ry Re(#rt! A 8DT Re(#rt! A 8DT C#5(utati#n
N#te@ Expenses with "96 categories determine the accurate value of expenses for computation of "96&
#o to Gate$ay #" Ta&&y A A++#untin >#u+4er! A Ctr& O 8?@ De9it N#te 2& Enter the Date& *& .elect the Party .e) er in ,articulars to de'it from the -ist of -edger !ccounts& +& Enter the A5#unt& K& .elect A !t Re" in the Ty(e #" Re" and the 'ill name to adGust& D& .elect the E*(en!e .e) er in ,articulars to Credit& M& )n the 8DT Cate #ry screen% select Re(air% Runnin and %aintenan+e of %#t#r Car! as 8DT Cate #ry from -ist of "96 Categories& L& ,ress enter to accept the amount& C& Enter Narrati#n% if re uired& ?. A++e(t t# !a6e.
6o view the "96 calculations% #o to Gate$ay #" Ta&&y A Di!(&ay A Statut#ry Re(#rt! A 8DT Re(#rt! A 8DT C#5(utati#n
,. A++e(t t# !a6e.
2& .elect 8DT Re+#6ery as voucher class from the Houcher Class -ist&
N#te@ )n 812@ C#n"i ure '3#urna& C#n"i urati#n) set A&&#$ Ca!4 A++#unt! in 3#urna&! to :e!. *& Enter the Date as **=D=*BBC& +& .elect the Dan1 .e) er in Parti+u&ar! to de'it 0)f the same is adGusted in the monthly salary% select the respective employee ledger4& K& Enter the amount of Rs&2*DB& 3. .elect the E*(en!e .e) er Entertain5ent E*(en!e! to Credit& M& .elect the 8DT Cate #ry from the -ist of "96 Categories&
2. A++e(t t# !a6e.
6o view the "96 calculations #o to Gate$ay #" Ta&&y A Di!(&ay A Statut#ry Re(#rt! A 8DT Re(#rt! A 8DT C#5(utati#n 2& )n 812@ C#n"i ure set the option S4#$ E*(en!e! Detai&! to :e!&
N#te@ Expenditure recovered from employees is displayed under !mount Recovered column
*& .elect the group In)ire+t E*(en!e! from the -ist of #roups& +& .et I! 8DT A((&i+a9&e= to :e!& K& )n 8DT Cate #ry Detai&! screen & .elect 8DT Cate #ry from -ist of "96 Categories .et the option A&&#$ E*e5(ti#n A5#unt in >#u+4er! to :e!
N#te@ Ensure U!e Sin &e Entry 5#)e "#r Py5t0R+(t0C#ntra is set to :e! in 812@ C#n"i ure 'Pay5ent C#n"i urati#n) +& Enter the Date& K& .elect Dan1 or Ca!4 through which the payment is to 'e made against the Expense -edger& D& .elect E*(en!e .e) er in Parti+u&ar! from the .i!t #" .e) er A++#unt! and enter the amount& M& )n 8DT E*e5(t A5#unt screen specify the exempt amount in 8DT E*e5(t A5#unt field&
C& ,ress enter to accept and save& 6o view the "96 calculations: #o to Gate$ay #" Ta&&y A Di!(&ay A Statut#ry Re(#rt! A 8DT Re(#rt! A 8DT C#5(utati#n 2& )n 812@ C#n"i ure set the option S4#$ E*(en!e! Detai&! to :e!&
2& Enter the Na5e of the expense ledger& *& .elect the group In)ire+t E*(en!e! from the -ist of #roups& +& .et I! 8DT A((&i+a9&e= to :e!& K& )n 8DT Cate #ry screen% select Re(air% Runnin and %aintenan+e #" %#t#r Car! as 8DT Cate #ry from the -ist of "96 categories -. A++e(t t# !a6e.
)n 811 8eature A 81@ A++#untin 8eature! 2& .et U!e Re6er!in 3#urna&! an) #(ti#na& >#u+4er! to :e!& 6o create /emorandum voucher: #o to Gate$ay #" Ta&&y A A++#untin >#u+4er!& 2& .elect Ctr&O81C@ %e5#! from the !ccounting Houcher Creation screen& *& Enter the Date as 2D=M=*BBC& +& .elect the E*(en!e .e) er& K& .elect E*(en!e .e) er in particulars to De9it from the -ist of -edger !ccounts and enter the amount& D& .elect A!!et .e) er in particulars to Credit and press enter to accept the amount& M& Enter Narrati#n% if re uired& 2. A++e(t t# !a6e.
N#te@ !s per )ncome 6ax !ct% depreciation G 1-H is chargea'le on /otor Car& )n the a'ove transaction% depreciation is accounted for 8DT calculation for the first Juarter i&e&% !pril to 1une on R!.-CCCCC '-CCCCCP1-01CCP3012)
6o view the "96 calculations: #o to Gate$ay #" Ta&&y A Di!(&ay A Statut#ry Re(#rt! A 8DT Re(#rt! A 8DT C#5(utati#n
.elect Re(air% Runnin and %aintenan+e #" %#t#r Car! and drill down to view -edgers of "96 Category screen to view the details of "96 on Depreciation&
*& Enter the Date as *=M=*BBC& +& .elect Dan1 or Ca!4 through which the payment is to 'e made against the 6ax -edger& K& .elect 8DT .e) er in ,articulars from the -ist of -edger !ccounts and enter the amount& D& .et 8DT Detai&! to :e! to view 8DT Pay5ent Detai&! screen& M& .elect the Ty(e #" Pay5ent from the list& 6he selection will 'e reflected in the Challan& "or example% if A)6an+e Ta* '1CC) is selected in the payment filter% !dvance 6ax is automatically mar(ed 0x4 in the "96 Challan& L& Enter the C4a&&an Detai&! with Dan1 C4a&&an N#.% C4a&&an Date% C4eBue0DD N#.% Dan1 Na5e and DSR C#)e&
N#te@ )n 8DT Pay5ent Detai&! select !dvance 6ax 02BB4 as the 6ype of ,ayment& .elected ,ayment type is captured in Challan 3o )63. *C+ and in ,art 9&C&a of 8DT Return! 8#r5 ITR-E. C& Enter Narrati#n% if re uired&
?. A++e(t t# !a6e
6o view "96 Calculations: #o to Gate$ay #" Ta&&y A Di!(&ay A Statut#ry Re(#rt! A 8DT Re(#rt! A 8DT C#5(utati#n 2& ,ress 82@ Peri#) and change the period to 1-,-2CCE t# 3C-/-2CCE. *& )n 812@ C#n"i ure set S4#$ 8DT Pay5ent Detai&! to :e!% to display the A)6an+e Ta* Pai) details&
#o to Gate$ay #" Ta&&y A A++#untin >#u+4er! 2& .elect 8-@ Pay5ent in the A++#untin >#u+4er Creati#n screen& *& ,ress A&t O 8 or clic( 8DT Ie&(er from the 'utton 'ar to view the "96 "ilters su' screen&
+& .elect the Ty(e #" Pay5ent from the list& 6he selection will 'e reflected in the C4a&&an and "96 Returns& K& .elect the ledger from the -ist of "96 -edgers&
D& Enter the 8r#5 Date and T# Date to select the period for computing payment and for the generation of "96 Challan& M& Enter the Dan1 C4a&&an Nu59er% C4a&&an Date% C4eBue0DD N#.% Dan1 Na5e and DSR C#)e&
N#te@ 6he C4a&&an Detai&! entered in 8DT 8i&ter! screen will 'e captured and displayed in the 8DT C4a&&an Re+#n+i&iati#n screen& 6he C4a&&an Detai&!% if not specified in payment voucher% can 'e updated 'y entering the same in 8DT C4a&&an Re+#n+i&iati#n screen for the respective voucher& 2. 8DT Paya9&e &e) er i! )i!(&aye) $it4 t4e a5#unt $4i+4 nee)! t# 9e re5itte). C& .elect the Dan1 ledger from the .i!t #" .e) er A++#unt!% which is to 'e credited in the Pay5ent >#u+4er& A& Enter Narrati#n% if re uired 2B& Clic( Print 'utton or press A&tO P to print 8DT C4a&&an% if re uired
22& 22& !ccept to save N#te@ 6ally&ER, A allows you to pass the 8DT payment entry in the dou'le entry mode also&
*& Ensure A&tO I@ ;it4 Pre6ie$ option is ena'led& 3. A++e(t t4e !u9 !+reen t# !a6e an) t# 6ie$ (rint (re6ie$ #" 8DT C4a&&an 3ote: )f the option ,rint as "96 Challan is set to <es then the Che ue / DD num'er entered in the Challan Details will 'e printed in "96 Challan& Ensure you clic( $ith ,review 'utton or press !ltI) to view the "96 Challan in ,rint ,review mode
2& .elect the 8DT Paya9&e ledger& 6he -edger Houcher screen is displayed& *& ,ress A&t O8-@ C4a&&an Re+#n+i&e 'utton in the 'uttons 'ar to view the 8DT C4a&&an Re+#n+i&iati#n screen&
6o view the reconciled Houchers in "96 Challan Reconciliation screen% in 812@ +#n"i ure set the option S4#$ Re+#n+i&e) >#u+4er! a&!# to :e!. 6he details entered in "96 "ilters are captured in "96 Challan reconciliation screen&
N#te@ )nterest and ,enalties are generally charged off to the ,rofit & -oss !/c during the same financial year& 7ence% the same is created under )ndirect Expenses group&
N#te@ !ny ledger selected su'se uent to the "96 ledger during voucher entry% will ualify for the ,ayment 6ype options su' screen and will appear in the appropriate 'ox provided in the challan& D& Enter the A5#unt& M& .elect Dan1 ledger in the credit field& L& .et 8DT Detai&! to :e!& C& .elect Se&" A!!e!!5ent Ta* '3CC) as the Ty(e #" Pay5ent and enter the relevant period& A& Enter the C4a&&an Detai&!&
N#te@ 6he "96 7elper facility will not 'e availa'le in the dou'le entry mode& 7owever% "96 details and period for which payment is made can 'e recorded% 'y setting "96 Details to <es from the Houcher entry screen&
8DT C#5(utati#n
"96 Computation lists only those categories for which ledgers are created and transacted& 6o view the "96 Computation screen% #o to Gate$ay #" Ta&&y A Di!(&ay A Statut#ry Re(#rt! A 8DT Re(#rt! A 8DT C#5(utati#n
Nett A5#unt 6he difference 'etween the amount incurred on the )ndirect Expenses and the amount recovered from the Employee or Exempt !mount is the 3ett !mount >a&ue #" 8rin e Dene"it 6he ,ercentage o'tained as per sec 22D$C on 3ett !mount for the respective category is the value of "ringe 9enefit&& T#ta& Ta* 6his is the total of the )ncome 6ax% .urcharge and Education Cess percentage values&
Se+ti#n C#)e
.et the option S4#$ Se+ti#n C#)e to :e! in 812@ C#n"i ure if the .ection code is to 'e displayed in the "96 Computation screen&
8DT C#5(utati#n Re(#rtdisplays the section details for the "96 Categories&
E*(en!e! Detai&!
6o view details of expenses set the option S4#$ E*(en!e! Detai&! to :e! in 812@ C#n"i ure.
E*(en)iture A5#unt 6his field displays the amount that is spent on the "96 mar(ed )ndirect Expenses li(e Entertainment% Conveyance% and so on& E*e5(t A5#unt 6his field displays the amount which is exempt from "96 Calculation& A5#unt Re+#6ere) 6he amounts that are recovered from the employees towards the expenses incurred are displayed here&
Ta* Detai&!
6o view the tax details for the Expanses set the option S4#$ Ta* Detai&! to :e! in 812@ C#n"i ure&
6otal tax will 'e divided into 8DT% Sur+4ar e% E)u+ati#n Ce!! and Se+#n)ary E)u+ati#n Ce!!&
A)6an+e Ta* Pai) 6he value in this field is ta(en from all the ,ayment vouchers with the "96 -edger and 6ype of payment mar(ed as !dvance 6ax 02BB4 with the appropriate period& Se&" A!!e!!5ent Ta* Pai) 6he value in this field is ta(en from all the ,ayment vouchers with the "96 -edger% 6ype of payment mar(ed as .elf !ssessment 6ax 0+BB4 with the appropriate period& Ta* (ai) #n Re u&ar A!!e!!5ent 6he value in this field is ta(en from all the ,ayment vouchers with the "96 -edger and 6ype of payment mar(ed as 6ax 8n Regular !ssessment 0KBB4 with the appropriate period&
.et the options S4#$ E*(en!e! Detai&! and S4#$ Ta* Detai&! to :e! in 812@ C#n"i ure&
Exempt Amount
6he amount exempt towards Entertainment = 22D$9 0*4 0!4 and exempted for particular ledger is displayed here&
Amount Recovered
6he amount that has 'een recovered from the employees towards the expenses incurred is displayed here&
Nett Expenditure
6he difference 'etween the amount spent on Entertainment and the amount recovered from the Employee is the 3ett !mount&
Ta* Detai&!
FBT
6ax is calculated on the value of fringe 'enefits& Rate of tax is extracted from "96 !ssessee 6ype master for the selected !ssessee 6ype in "22: "eatures& "or example% if !ssessee 6ype is !ssociation of ,ersons/9ody of )ndividuals then% )ncome 6ax Rate is +BF% .urcharge is 2B F and Education Cess is *F& N#te@ 6he percentage will vary for different !ssessee 6ypes&
Surcharge
.urcharge is calculated on "ringe 9enefit 6ax !mount and is extracted in the same way as Rate of 6ax&
Education Cess
Education Cess is calculated on the sum of value of )ncome 6ax and .urcharge& !dditional .urcharge Rate/Cess Rate is also extracted in the same way as Rate of 6ax&
Total Tax
6his is the total of the )ncome 6ax% .urcharge and Education Cess percentage values& N#te@ "rom "96 -edgers of Category% you can drill down to "96 -edger Houchers& "rom "96 -edger Houchers% you can further drill down to !ccounting Houcher !lteration screen&
8DT Return!
8#r5 ITR E
!n employer who has paid or made provision for payment of fringe 'enefits to his employees during the previous year is re uired to furnish a return of fringe 'enefits in "orm )6R = C to the !ssessing 8fficer 'efore the due date& )n 6ally&ER, A to print ITR E@ #o to Gate$ay #" Ta&&y A Di!(&ay A Statut#ry Re(#rt! A 8DT Re(#rt! A 8DT Return! 2& )n the Print C#n"i urati#n .creen set 8r#5 Date% T# Date and A!!e!!ee Na5e.
*& .elect the option ;it4 Pre6ie$ to view the print preview of the "96 Return& +& ,ress enter to view the print preview of "96 Return& ,ress ,age Down to go to next page&
Part A-GEN
Per!#na& In"#r5ati#n@ )n this section information such as company name% address% ,!3% Email etc are provided& 8i&in Statu!@ )n this section information regarding !ssessing officer% !rea Range% 6ype of Return and Residential .tatus of the assessee are provided&
Au)it In"#r5ati#n@ )n this section details regarding maintaining% auditing 'oo(s of accounts and information of the auditor will 'e provided&
S+4e)u&e 8DI
6his section displays the information regarding calculation of value of fringe 'enefits&
S+4e)u&e 8D
6his section displays the information of computation of value of fringe 'enefits for Expenditures&
S+4e)u&e 8DT
Displays the details of payment of "ringe 9enefit 6ax such as Dan1 Na5e & Dran+4% DSR C#)e% Date #" De(#!it, Seria& Nu59er #" C4a&&an and A5#unt&
Ser6i+e Ta*
Ser6i+e Ta* is a indirect tax imposed on specified services 0taxa'le services4 provided 'y a service provider 0Company% )ndividual% "irm etc&4& .ervice 6ax was first 'rought into force with effect from 2 1uly 2AAK& !ll service providers in )ndia% except those in the state of 1ammu and >ashmir% are re uired to pay a .ervice 6ax in )ndia& )nitially only three services were 'rought under the net of service tax and the tax rate was DF& #radually more services came under the am'it of .ervice 6ax& 6he rate of tax was increased& 8n "e'ruary *K% *BBA in order to give relief to the industry under the impact of economic recession% the rate of .ervice 6ax was reduced from 2* per cent to 2B per cent&
A((&i+a9i&ity
.ervice tax is applica'le on taxa'le services 1. Pr#6i)e) an) ta*a9&e in t4e 4an)! #" !er6i+e (r#6i)er 2. Re+ei6e) an) ta*a9&e in t4e 4an)! #" !er6i+e re+ei6er @ Genera&&y it i! t4e !er6i+e (r#6i)er $4# i! &ia9&e t# +#&&e+t !er6i+e ta* "r#5 4i! +u!t#5er0+&ient an) (ay t4e !a5e t# t4e #6ern5ent. Dut !e+ti#n /E'2) e5(#$er! t4e #6ern5ent t# n#ti"y t4e !er6i+e! $it4 re ar) t# $4i+4 t4e !er6i+e re+ei6er $#u&) 9e 4e&) &ia9&e t# (ay !er6i+e ta* t# t4e #6ern5ent. 8#r t4e 9e&#$ 5enti#ne) !er6i+e! t4e !er6i+e re+ei6er i! &ia9&e t# (ay !er6i+e ta* 'a! (er N#ti"i+ati#n 3/02CC, ST )ate) 31.12.2CC, a! a5en)e) "r#5 ti5e t# ti5e)
#oods 6ransport !gency service 9usiness auxiliary service of distri'ution of mutual fund 'y a mutual fund distri'utor or agent .ponsorship service provided to any 'ody corporate/firm 6axa'le services received 'y any person in )ndia from a'road )nsurance auxiliary service 'y an insurance agent
6he definition of taxa'le service is different for each class of services% e&g& in case of .toc( 9ro(er agency% any service provided to a investor 'y 'uying or selling securities listed on a recognised stoc( exchange will 'e a taxa'le service&
Re i!trati#n
!s per section MA of the "inance !ct 2AAK% every person lia'le for paying service tax has to register as set out in the rules& !ccording to Rule K of the .ervice 6ax Rules% 2AAK following is the manner and time for registration
!pplication for registration to the concerned superintendent in form ST -1 with in 3C )ay! from the date on which service tax is levied or +B days from the commencement of 'usiness providing a taxa'le service% which ever is later& A!!e!!ee providing Ser6i+e "r#5 5#re t4an #ne Pre5i!e! or O""i+e% has to ma(e separate applications for each of such premises or 8ffices& )f the assess has +entra&i!e) 9i&&in Sy!te5 or Centra&i!e) a++#untin !y!te5% then assessee can o'tain Centra&i!e) Re i!trati#n covering all the premises or offices&
)n case of tran!"er #" 9u!ine!! from Re i!tere) A!!e!!ee to ne$ (er!#n% 6ransferee has to o'tain the "re!4 re i!trati#n +erti"i+ate&
N#te: "or every Registered !ssessee there is a provision under Ser6i+e Ta* Ru&e! to Surren)er Re i!trati#n Certi"i+ate to .uperintendent of Central Excise when he ceases to provide taxa'le services for which he is registered&
Re i!trati#n reBuire5ent "#r S5a&& Ser6i+e Pr#6i)er 'SSP) ! person who is eligi'le for availing exemption under notification no& M/*BBD is re uired to apply for service tax registration within 3C )ay! from the date when his turn#6er #" !er6i+e! exceeds rupees 3 &a14!&
In(ut Ser6i+e Di!tri9ut#r 'ISD) Re i!trati#n Ser6i+e Pr#6i)er having 5u&ti(&e #""i+e! other than from where the !er6i+e! are (r#6i)e) and wants to distri'ute the input services and cenvat credit thereon to the other location which is lia'le for payment of service tax% a separate registration 0in the manner as that of service provider4 will 'e re uired for each such office&
C#n!i)erati#n "u&&y in %#ney: 6he gross amount charged 'y the service provider for such services provided/to 'e provided C#n!i)erati#n n#t in %#ney: 6he E uivalent Halue of the 3on monetary consideration& C#n!i)erati#n (art&y in 5#ney an) (art&y in #t4er "#r5: !mount charged monetarily and the E uivalent value of the 3on monetary consideration C#n!i)erati#n n#t A!+ertaine): Haluation 'ased on the Haluation Rules 0as per section ML% .ervice 6ax 0Determination of value4 rules% *BBM C#n!i)erati#n In+&u!i6e #" Ta*: Halue of taxa'le service will 'e such amount% in addition of service tax paya'le is e ual to #ross amount charged&
E*a5(&e: R#ya& A en+y provides taxa'le service for Rs& 2%+*%+MB inclusive of service tax Q 2B&+BF& 6he taxa'le service value shall 'e computed as shown Ta*a9&e Ser6i+e >a&ue '1,2C,CCC) L 1,32,3/C X '1CC011C.3C)
.mall .ervice ,roviders 0whose turnover is less than Eight -a(hs4 Export of .ervices .ervice to U3 !gencies .ervices provided within .pecial Economic Eone 0.EE4 .ervices provided to foreign diplomatic missions% family mem'ers of diplomatic missions etc& .ervices provided 'y R9) #oods and materials supplied while provided services
A9ate5ent
A9ate5ent is a deduction allowed 0'y the #overnment4 on the value to 'e considered for service tax & !'atement is also (nown as .pecific Exemption&
!'atement is given on few categories of services where goods/materials are used to provide the services and where it is not possi'le to distinguish 'etween the value of materials and the actual service cost& E*a5(&e: 6aaza Caterers has to procure materials to prepare food products and sell services& .ervice tax is charged only on the total amount for the service and does not include the rate of the materials procured& !'atement availa'le on outdoor catering is DBF&
Pure A ent
,ure agent means a person who
Enters into a contract with the recipient of service to act only as his agent to incur expenditure or costs in the course of providing taxa'le services 7as no intention to hold the title to goods or services provided 0to service recipient4 as pure agent Does not use the procured goods or services Receives only the actual amount incurred to procure the services or goods&
E*a5(&e: R#ya& A en+y entered with an agreement with I!a+ C#5(uter! to procure advertising services 'y acting as a Pure A ent& Royal !gency procured the advertising services from AD%AG& )n the a'ove example
R#ya& A en+y is a pure agent I!a+ C#5(uter! is the recipient of service AD%AG is the service provider
Expenses or cost incurred 'y the service provider acting as a pure agent can 'e deducted from the total service charge to get the taxa'le amount&
%#ney EBui6a&ent
!ny consideration 0something in return4 received towards services provided or paid towards services received in a form other than money is called /oney e uivalent& Consider two service providers 'uying and selling services 'etween them& )nstead of paying each other for services they mutually agree to settle the lia'ility through a form other than money& .ince service tax needs to 'e paid on receipt of payment% in the a'ove situation service providers will pay tax on money e uivalent of service exchanged& E*a5(&e: R#ya& A en+y% procured +aterin !er6i+e! from TaaJa Caterer! from R!. 1-,CCC and provided a)6erti!in services for R!. 3CCCC& Royal !gency instead of ma(ing payment of Rs&2D%BBB to 6aaza Caterers adGusted the amount towards advertisement services provided 0to arrive at the 3et amount receiva'le4& 6his adGustment of Rs& 2D%BBB is (nown as %#ney eBui6a&ent as the consideration is received towards the services provided in a form other than /oney i&e& 'ill adGustment&
A)Ru!tin Cre)it
$hile you pay service tax on sale of services that come under the service tax category% you can adGust service tax credit availed on purchase of services& 6his deduction is called adGusting credit against service tax& 6he difference 'etween the service tax that you have to pay for selling services and the service tax credit on purchases that can 'e adGusted is the paya'le service tax& .ervice tax 0sales4 that is adGusta'le against service tax credit 0purchases4 is also called availing input credit&
6he .ervice 6ax returns are to 'e filed half yearly in the prescri'ed 8#r5 ST-3 or 8#r5 ST 3A 1. 8#r5 ST-3 - 8#r a&& t4e re i!tere) a!!e!!ee, in+&u)in In(ut Ser6i+e Di!tri9ut#r!, 6he returns have to 'e su'mitted% along with copies of all 6R=M challans within *D days of the expiry of the fiscal half=year
"or half year 1!t A(ri& t# 3Ct4 Se(te59er 'y 2-t4 O+t#9er "or half year 1!t O+t#9er t# 31!t %ar+4 'y 2-t4 A(ri&&
2. 8#r5 ST-3A -T4e a!!e!!ee $4# i! 5a1in (r#6i!i#na& a!!e!!5ent "#r any 5#nt40Buarter !u95it t4e 5e5#ran)u5 in "r#5 ST-3A 9y (r#6i)in t4e )etai&! #" )i""eren+e 9et$een t4e (r#6i!i#na& a5#unt #" !er6i+e ta* )e(#!ite) an) a+tua& a5#unt #" !er6i+e ta* (aya9&e "#r ea+4 5#nt4 a&#n $it4 t4e 4a&" year&y return in 8#r5 ST - 3.