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TABLE of CONTENTS
COUNTRY INDIA VERSION......................................................................................................................ii Excise Master...............................................................................................................................................ii Material Chapter ID combination............................................................................................................ii Material Assessable value......................................................................................................................iii CENVAT Determination........................................................................................................................iii Vendor Excise details.............................................................................................................................iv Excise tax rate.........................................................................................................................................iv Exceptional material excise rate..............................................................................................................v Procedure for Claiming CENVAT for Raw Materials..............................................................................vii Create the Purchase Order.....................................................................................................................vii Goods Receipt to Unrestricted (Movement type: 101)..........................................................................vii Capture the Vendors Excise Invoice.....................................................................................................ix Post the Vendors Excise Invoice..........................................................................................................xiii Display Excise Invoice..........................................................................................................................xv Procedure for claiming CENVAT For Capital Items..............................................................................xvii Create the Purchase Order for Capital goods......................................................................................xvii Goods Receipt to Unrestricted (Movement type: 101)........................................................................xvii Capture the Vendors Excise Invoice...................................................................................................xix Post the Vendors Excise Invoice........................................................................................................xxiii Display Excise Invoice........................................................................................................................xxv Subcontracting without payment of excise duty.....................................................................................xxvi Create Subcontracting Purchase order................................................................................................xxvi Create transfer Posting of materials sent out for sub-contracting with reference to Subcontractor PO. xxviii Create Subcontracting challan............................................................................................................xxxi Post goods receipt (MIGO)...............................................................................................................xxxiv Reconcile Subcontracting challan......................................................................................................xxxv List of subcontracting challans .......................................................................................................xxxvii Complete/Reverse/Recredit Subcontracting challan......................................................................xxxviii Change Subcontracting challan........................................................................................................xxxix Display Subcontracting challan........................................................................................................xxxix Subcontracting with payment of excise duty........................................................................................xxxix Create subcontracting order for conversion charges..............................................................................xl Providing input material to subcontractor from outside vendor.............................................................xl Providing input material to subcontractor from Rallis manufacturing unit............................................xl Create an outgoing excise invoice for the materials. ............................................................................xli Confirming finished goods stock at Subcontractors premises............................................................xlii Material requirement of depot on subcontractor.................................................................................xliii Despatch of material from subcontractor to depot..............................................................................xliv Goods receipt at Depot.......................................................................................................................xlvii Procedure for claiming CVD benefit for imported material...................................................................xlvii Create Purchase order for imports......................................................................................................xlvii Entering invoices for Bill of Entry...........................................................................................................l Capturing Excise invoice (Bill of Entry)...............................................................................................liii Post goods receipt (MIGO).....................................................................................................................lv Post Excise Invoice (Bill of Entry).........................................................................................................lv Creation of Excise Registers.....................................................................................................................lvii Updation of Registers (RG1)................................................................................................................lvii Receipt updation of Registers (RG1)..............................................................................................lviii
Issues updation of RG1 register for captive consumption..............................................................lxii Data extraction..................................................................................................................................lxviii Register printout...................................................................................................................................lxx
MM CIN user-manual
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Excise Master
Menu path : India Localisation Indirect Taxes Excise Rate maintenance (J1ID)
If the material can be sent outside for subcontracting purpose then put a tick in the check box
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If it is a input material then select the tab Raw material If it is capital item then select Assets. If it is a inhouse produced material then select RG1.
Select GR X ref to specify whether credit is allowed only for single goods receipt or multiple goods receipt with single credit or multiple goods receipt with multiple credits.
In the declared column enter X if the material is declared to excise Also enter the date of declaration.
CENVAT Determination
In this section you have to enter the input and output relationship of the material with combination of plant, default indicator for modvat. Companies are required to file with the Excise authorities, a list containing the excisable finished products manufactured and the excisable input materials required for such production, to avail Modvat. It is possible that an input material may be used in the production of more than one finished product. However, if such a material is mainly used for the manufacture of a particular finished product then the input material is identified to be the default material. The default indicator is marked for such material.
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In the vendor excise details appropriate excise indicator should be selected from the drop down menu of tab In the type of vendor you have to select appropriate tab i.e. manufacturer, or First stage dealer, Importer, etc.
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In the above case the combination of material and vendor is mentioned for a plant. The excise rate mentioned is Rs per unit (Litre)
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b.
Press Enter at this point of time system will copy all the relevant information from PO and a Excise Invoice tab will appear in the Header screen as shown below ,select Only Part I on this tab and check the Excise group.
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c.
Enter the Received Quantity in the Quantity tab in field Quantity in Unit of entry.
d.
Enter receiving Storage Location in Where tab. Here check the stock type in which material is going to receive. If some text needs to be added regarding the goods receipt enter it in Text field.
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e.
Check the Excise Details related to the received material in Excise Item tab in Detail Data screen as shown below.
f.
g.
Press Post button to save the Goods receipt ,system will generate the Goods receipt Document. System will Automatically update the Part I register as soon as the GR is made.
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a. b.
Select Capture Excise Invoice and Goods Receipt in windows above the Header. Enter Goods Receipt Document number generated in STEP 2.
c.
d. e. f.
Enter Vendor Excise Invoice Number ,Excise Invoice Date ,Excise group A1 onwards (or any other appropriate excise group). If material had directly came from different vendor, Enter vendor code in Ship from field in Miscellaneous tab. If Excise Invoice is faulty and still want to take the credit for the excise invoice, enter the rejection code .
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g. h.
Check the Material Chapter Heading, Material type in Item tab in Detail Data screen. Check the Quantity in Quantity tab
i.
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j.
Check duty values and Tax amount for the material in Duty value tab.
k.
Check the Part I entries which are created immediately after the GR in Part I tab.
h. i.
Press save button to post the entry, Excise Invoice will be captured and following screen for information will be displayed.
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b. Enter Vendor Excise Invoice which is captured in previous Step and press Enter, following screen will appear with all the details captured from the Vendor s Excise Invoice.
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c.
Check
the
details
and
simulate
to
check
the
postings
using
Simulate
button
.Following
d.
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Menu Path: User menu Indirect taxes Procurement Excise invoice Incoming Excise invoice Individual Processing Change/Display/Post/Cancel Select Display and Vendor Excise Invoice in windows above the Header .Here you can display both the Part I and Part II entries in one document only. Check the Excise registers in which entry is made.
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CENVAT
For
In the Account assignment category enter A. The system will prompt to put the asset number in the account assignment tab.
Put the asset number in the account assignment tab. All the other details are as per the procedure of standard purchase order. Save the purchase order.
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b.
Press Enter at this point of time system will copy all the relevant information from PO and a Excise Invoice tab will appear in the Header screen as shown below ,select Only Part I on this tab and check the Excise group.
c.
Enter the Received Quantity in the Quantity tab in field Quantity in Unit of entry.
As described above in procedure for claiming modvat for raw material. d. Enter receiving Storage Location in Where tab. Here check the stock type in which material is going to receive. If some text needs to be added regarding the goods receipt enter it in Text field.
e.
Check the Excise Details related to the received material in Excise Item tab in Detail Data screen as shown below.
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f.
g.
Press Post button to save the Goods receipt ,system will generate the Goods receipt Document. System will Automatically update the Part I register as soon as the GR is made.
l.
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a. b. c.
Enter Vendor Excise Invoice Number ,Excise Invoice Date ,Excise group A1 onwards (or any other appropriate excise group). If material had directly came from different vendor, Enter vendor code in Ship from field in Miscellaneous tab. If Excise Invoice is faulty and still want to take the credit for the excise invoice, enter the rejection code .
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d. e.
Check the Material Chapter Heading, Material type in Item tab in Detail Data screen. Check the Quantity in Quantity tab
f.
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g.
Check duty values and Tax amount for the material in Duty value tab.
h.
Check the Part I entries which are created immediately after the GR in Part I tab.
h. i.
Press save button to post the entry, Excise Invoice will be captured and following screen for information will be displayed.
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b. Enter Vendor Excise Invoice which is captured in previous Step and press Enter, following screen will appear with all the details captured from the Vendor s Excise Invoice.
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e.
Check
the
details
and
simulate
to
check
the
postings
using
Simulate
button
.Following
f.
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Menu Path: User menu Indirect taxes Procurement Excise invoice Incoming Excise invoice Individual Processing Change/Display/Post/Cancel Select Display and Vendor Excise Invoice in windows above the Header .Here you can display both the Part I and Part II entries in one document only. Check the Excise registers in which entry is made.
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Enter the material you want to order and the item category for subcontracting (L) in the order item.
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icon.
2.
Enter the components that the vendor requires to manufacture the ordered material (end product).
Note the following: You do not need to enter the date required for the components. This date is proposed by the system when you press Enter. It is calculated as follows: Delivery date of the item minus planned delivery time
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If you do not want the quantity of the components to be changed if the order quantity of the end product is altered, set the indicator Fixed quantity. If you want to assign a particular batch of the component to the vendor for the manufacture of the ordered material, enter the desired batch. You can determine whether the components are available on the date required by selecting Component List Component Availability.
3.
If you entered a bill of material as the material in the subcontract order, the components are created automatically.
If you want to determine the components in the bill of material at a later date (for example, if the bill of material is subsequently changed), choose Item Goto Components New BOM explosion. The existing components are deleted and redetermined in the bill of material.
4.
When you print the purchase order, the components are printed per order item.
Create transfer Posting of materials sent out for sub-contracting with reference to Subcontractor PO.
Path : Logistics Materials Management Purchasing Purchase Order Reporting SC Stocks per Vendor.
1. On the initial screen enter the Subcontractor (Vendor) code in Vendor, Material number to be given to Subcontractor in Component Provided and Plant and Execute button next screen. for going to the
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2.
3.
Select the check box in front of the Material number and press the Post goods Issue tab in the tool bar as marked with arrow, you will get the following pop up
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4. 5. 6.
Here enter the Quantity in Quantity field to be transferred to Subcontractor and the storage location in Storage Location field from which stock is available for removal. If the material is managed in Batches , then enter the Batch Number in Batch field. Press on the Popup screen and a following message will be flashed
7.
System will
generate the Material Document Number, Note this number. For noting the Material number go to following transaction Path : Logistics Materials Management Inventory Management Environment List Display Material Documents (MB51),
1.Enter Material number which you have despatched ,Plant number, Storage Location from
which you have despatched Subcontractor Number (Vendor Number), Movement Type 541 and Posting Date in the following screen.
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From this note the Material document and generate the Dispatch Challan as described in Excise Procedures.
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additional information about the excise duty on each material that you have supplied. Materials that are not liable to excise duty do not have to be included in the challan. As the subcontractors return the finished goods to you, you record the returns in the challan, to make sure that all are returned within the allotted time limit. If the finished goods returned to you by the subcontractor are of substandard quality, you can also create a subcontracting challan from the returns order Menu path India localisation menu (J1ILN) Indirect taxes Procurement Subcontracting Subcontracting challans Create (J1IF01)
Enter material document number generated while making transfer posting document. Press Enter In the overview tab we can see the transfer posting document document tab. number in the Reference
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In the org data tab we can see the company code, plant, excise group, excise series group and business area.
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This is the consignment document that you will send to the subcontractor along with the materials that are to be processed. You send the materials to the subcontractor, along with a printout of the subcontracting challan. The subcontractor processes the materials and returns the finished goods. When the goods are delivered back to you, the storeperson posts goods receipt. The delivery may not necessarily cover all the goods from the challan: It may also include goods from a number of different challans. The SAP functions allow for this eventuality.
Check the quantity in the quantity tab. Select Only Part 1 in the excise tab.
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Press check
and a
Select save
icon.
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Press
icon.
A new screen appears. At the top is the information about the goods receipt (or other document); at the bottom is the information from the challans that you have entered. Check the challan numbers against which the material was sent to subcontractor.
If you have sent a subcontractor a number of different challans, all containing the same material, you can automatically specify that the materials should come from the oldest challans first, by choosing .
Otherwise, for each challan, enter manually the quantity of materials has been returned, and choose to refresh the display.
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Choose
Once you have accounted for all the materials in the goods receipt, save the challan by choosing icon
.
You get the message material document xxxxx year xxxx was successfully reconciled.
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You can give any selection criteria for generating the report. e.g. We select the challan status F which means to show list of challans with status fully reconciled.
Press
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This scenario covers the Rallis requirement, where material is sent for conversion charges to subcontractor on payment of excise duty and finished product is received at the depots from the subcontractor.
a) Delivery address in the item details should be mentioned subcontractors address and the SC check box should be selected.
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Select material document number (transfer posting number from document prepared in 1.5.4)
Press
Press
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Press
Select Please note down the excise invoice number. Select from the Pull down menu Goto Print document. Take a printout and send the material from Rallis manufacturing site.
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To do goods receipt process please follow the standard process as mentioned in the documentation in vol 1 under the heading Inventory management goods receipt against purchase order. Select the entry Only part 1 in the excise tab.
icon.
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Put the other terms and conditions as per the standard purchase order as mentioned in the documentation in volume 1 in create purchase order for stock items. Save the purchase order. Note down the number.
Please follow the standard process for claiming cenvat credit for raw materials as mentioned in the documentation above. Then, regional office person will create a outbound delivery with reference to the stock transport purchase order mentioned above in 1.5.6. The regional office will also instruct the subcontractor to enter the outbound delivery in the despatch excise invoice. The outbound delivery number will be used as a reference for making the goods receipt at depot and the subcontractor excise invoice will be put in the reference text field while making goods receipt. Menu path : Sap easy access menu Logistics Logistics Execution Outbound process Goods issue for Outbound delivery Create Collective processing of documents due for delivery Purchase orders (VL10B)
Select
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Select Select
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Enter storage location SC01 (storage location having address of subcontractor) and put the quantity to be despatched from subcontractor as picking quantity. Select the ikon Message will appear repleshment delivery saved. The material gets transferred from the storage location of Regional office into stock in transit of the depot plant. Run report MB5T and enter the material number and receiving plant to see the stock in transit.
Select
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Make sure that you observe the following: Invoice tab Enter a zero-rate tax code Deselect GR-based IV
Conditions tab
a. b.
In the Rate field, enter the rate of CVD that will be levied on the material when it arrives at customs.
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c. In the vendor field, enter the vendor master record that you have created for the customs office. To do this select the CVD condition which is marked by arrow and then press button
the conditions tab. in
Enter the custom vendor number in the vendor field. The vendor ships the goods to you.
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When the goods arrive in India, they go through customs. The customs officers issue a bill of entry for the goods, which is in effect an invoice for the CVD on the goods. Once they have inspected the goods, they send them on to you.
Details tab o Assuming you specified in the purchase order that the CVD was to be paid to the customs office, the system shows the customs office as the vendor. If not, enter the customs offices vendor master record in the Inv. party (Invoicing party) field.
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Line Items On the PO reference tab, enter data as follows: Enter the number of the purchase order related to this delivery. If you only created one purchase order for the goods, enter the purchase order number and select Planned delivery costs. If you sent more than one purchase order to the vendor and it sent you all of the ordered materials together in one shipment:
i.
Choose
ii.
iii. iv. v.
Enter all of the purchase order numbers in the table. Select Planned delivery costs. Select Deliveries and deselect Returns. Choose Adopt.
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In both cases, the system displays the line items in the line item overview For each line item: In the Amount field, enter the amount of CVD on the item (if you have more than one item, you may have to work the amount out manually). In the Quantity field, enter the quantity of goods on the invoice. Enter a zero-rated tax code.
Choose
Simulate.
A dialog box appears with a list of the postings that will be made to Financial Accounting (FI).
Choose
Post.
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3.
Enter the number of the invoice that you entered for the bill of entry and choose
If you need to enter any other purchase orders, enter the number in the top line as for step 3. Note that this time, you do not need to enter the invoice number. Enter other data as required. Note that the countervailing duty is displayed in the basic excise duty fields.
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Enter the bill of entry number and date in the excise invoice number and Doc date field respectively
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Select
Select
and then
MM CIN user-manual
Menu path : India Localisation menu (J1ILN) Procurement Excise Invoice Incoming Excise Invoice Individual Processing Change/Display/Post/Cancel. Select Post CENVAT and Vendor Excise Invoice Enter the number of the excise invoice that you created for the bill of entry.
A dialog box appears with a list of the accounting entries that will be made to transfer the CVD from the clearing account to the excise duty account.
To close the dialog box, choose If the data is correct, the signal is
.
choose Post CENVAT.
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The system posts the CENVAT (CVD Amount) and creates a corresponding entry in Part II or the appropriate excise register.
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c. Now the stock in production location is moved in RG1 by transfer posting (movement type 311)
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d.
Now go to the
Menu Path : India Localisation menu (J1ILN) Indirect Taxes Registers Excise Tax Update RG 23A/C Issues and RG 1. On the selection screen, you specify Which documents you want to cover: o o Enter general organizational details in the Company details group box. Enter details about the documents that you want to include in the register, in the Document header and Document details group boxes.
Select movement type 311 and storage location FG01 (RG1 location). Also select appropriate classification type (RMA) in case of receipt from manufacture.
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Select
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Then select
The signal becomes Then put tick in checkbox and select for updating receipt in RG1 register.
e.
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2. Material movement takes place from RG1 location to formulation location by transfer posting. (movement type 311).
When a material is removed from RG1 for captive consumption an excise invoice has to be prepared with zero excise duty and mentioning for captive consumption. 3. Excise invoice is created in system with reference to transfer posting document. Menu path : India Localisation menu Indirect taxes Sales/Outbound movements Excise Invoice For other movements Excise invoice for other movements (J1IS) Select
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Enter the reference material document number (transfer posting) and excise group, series group and customer number (put the customer number of manufacturing unit)
Press . 4. Post excise invoice. Menu path : India Localisation menu Indirect taxes Sales/Outbound movements Excise Invoice For other movements Excise invoice for other movements (J1IS) Select . Enter the internal excise number generated.
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Press
5.
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Select excise invoice and print. 6. Updating the issue of material in RG1 register.
Menu Path : India Localisation menu (J1ILN) Indirect Taxes Registers Excise Tax Update RG 23A/C Issues and RG 1 (J1I5). On the selection screen, you specify Which documents you want to cover: o o Enter general organizational details in the Company details group box. Enter details about the documents that you want to include in the register, in the Document header and Document details group boxes.
Select movement type 311 and storage location FG01 (RG1 location). Also select appropriate classification type (IWT) in case of removal without payment of duty for transfers.
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Select
Then select
The signal becomes Then put tick in checkbox and select for updating issues from RG1 register.
7.
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Data extraction
Menu path : India localisation menu Indirect taxes Registers Excise Tax Extract (J2I5) On the selection screen enter the excise group, start date (of the month) and end date (of the month) and select the registers for which the data extraction is required.
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Register printout
You use this report to print out your excise registers. Menu path : India localisation menu Indirect taxes Registers Excise Tax Print utility program (J2I6) On the selection screen select the registers which are to be printed.
Select On the selection screen select the excise group, start date (of the month) and end date (of the month).
Select
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