Country India Version: SAP AG 2002, Title of Presentation, Speaker Name 1

Country India Version
 SAP AG 2002, Title of Presentation, Speaker Name 1

Organizational Elements- CIN
Organization Elements – CIN - Excise
 Excise Groups
 Series Groups

Organizational Elements- CIN
Excise Groups
An excise group allows one to maintain a separate set of excise registers and excise
accounts.
The RG23A, RG23C and PLA serial numbers are created for an excise group
If each plant in the company has only one set of excise registers then one needs to
maintain only one excise group
It is required to assign the Excise Registration Group to a Plan
Series Group
Based on excise regulations and exemptions from the authorities one can maintain
multiple number series for outgoing documents.
Each of these series has to be declared to the excise authorities.

Organizational Elements - CIN
Plant code Excise group code
1001 E1
1002 E2
2000 M1
2001 M2
3000 P1
3004 P5

Organizational Elements – CIN - EXCISE
Excise Series group

Plant Series Group
Group Description
1001 E1 010 AEL – MEMCO
1002 E2 015 AEL – JAMALPUR
2001 M2 080 TBD – MPSEZ
3000 P1 090 TBD – PMC
3004 P5 090 TBD – PMC

CIN –ORGANISATIONAL ELEMENTS -EXCISE
PLANTS REGISTRATIONS EXCISE GROUPS SERIES GROUPS
REFINERY E1-Excise Group1
Registration 1
RMT

Master Data

Excise Master Data : Material Master
Chapter ID
Material – Chapter ID
Combination &
Material Type
Assessable Value for the material
CENVAT Determination for the material

EXCISE MASTERS – CHAPTER ID

Excise Master Data – Material Master

Material Master – Tax Indicator

Excise Master – Material Master – Points to remember
 The material chapter id must be defined accurately.
 Since type of Materials decides the Register to be hit, at most care should be
taken while defining it.
 Output Material should be defined for RM and capital items for CENVAT
determination. This is a mandatory requirement.
 For materials relevant for subcontracting, subcontractors’ field must be checked.
 Tax indicator is maintained in Purchasing View of Material master to take care of

VAT scenario

Excise Master Data: Vendor Master
 Vendor Excise details such as the ECC Number, Range, Collectorate etc…
 Vendor Excise Indicator
 SSI Status
 Vendor Type
Vendor Excise Plant Excise

Indicator Indicator
Final Excise
Indicator

Excise Master - Vendor

VENDOR MASTER

Vendor Master – Points to remember
 The tax type in vendor master needs to be selected keeping in mind the VAT
requirement.
 Excise Registration details and sales Tax registration details need to be

maintained.
 Vendor Excise Indicator should be maintained without fail.

Excise Master
Excise Master Can be Maintained through Transaction J1ID also

LET’S HAVE A LOOK
AT THE SYSTEM….

 Excise Rate

Excise Rate Determination
NO MATERIAL EXCISABLE YES VENDOR EXCISABLE NO
NO EXCISE NO EXCISE
CONDITION
RECORDS?
GET RATES FROM

CONDITION RECORDS

Determination of Excise Rate
Purchase Order
TAX PROCEDURE - TAXINN
ITEM 10 - TAX CODE
BASE AMOUNT
BASE AMOUNT – 1 BED SET OFF - JMOP
BED – 16 % AED SET OFF- JAOP
SED SET OFF- JSOP
-----------------------------------------
CONDITION TYPE JMOP

ACCESS SEQUENCE ZEXC
ACCESS SEQUENCE ZEXC

1.Tax Classification
2.Plant/Vendor/Material
3.Country/Plant/Ctrl code/Material
4Country/Plant/Ctrl code
5.Country/NBM-NCM Code
6.Country/Exc.Ind.Ve/Matl type
7.Vendor/Matl Group
Records available for JMOP

No Record Available
Valid Record Available
Procurement: Tax View of a Purchase Order

Procurement: Tax View of a Purchase Order

LET’S HAVE A LOOK
AT THE SYSTEM….

 Excise Scenarios

Typical Procurement Cycle

Legal View: Procurement of Materials
Excise Invoice
Domestic Vendor
Price: 1000
Qty : 10 PC
Duty 16%
- 160
Excise Stock/
Part I Register
Deposit Rs. 160 Receipt

as Duty to the Qty : 10 PC
Govt.
GR at Ware House
CENVAT / Part II
Register
Excise Invoice ED Credit

: Rs 160
Capture and Post

Procurement: Excise Invoice Capture Scenarios
 Procurement of material with CENVAT - Domestic
 Procurement of material without CENVAT - Domestic
 Procurement of Capital material with CENVAT - Domestic
 Procurement of Imported material
 Material Write Off
 Material Non – Productive Use
 Subcontracting
 Service Tax - Set off & Inventorised
 Stock Transport Order

Procurement of material
with CENVAT - Domestic

Purchase Order – ME21N

Excise duty calculation in Purchase Order

Goods Receipt – MIGO

Procurement: Goods Receipt
 MIGO Transaction is delivered with CIN Functionalities
 Captured Excise Invoice can be referenced in MIGO
 GR for multiple POs can be done simultaneously
 Inventory valuation is based on excise invoice
 Part I gets created for excisable goods

Accounting document display in GR – MIGO

Part-I entry in Goods Receipt - MIGO

Part-II posting of excise invoice – J1IEX



Accounting document view of Part-II

Procurement: Excise Invoice Post
 Simulation of accounting document with account postings at line items
 Part II entry gets created in RG23A or RG23C based on the material type
 For Capital goods 50% Credit is moved to CENVAT and balance 50 % is kept on hold.
POSTING IS DONE BY EXCISE SECTION. RG23A / RG23C PART 2

POSTING IS CARRIED OUT

Logistic Invoice Verification - MIRO

Invoice Verification
 Invoice Verification with Excise Amount
 Error Message if Cenvat Credit is not availed
 Support for manual excise
 Revaluation of the inventory if the CENVAT amount is changed

Accounting Entries
For Domestic Procurement of Raw Material
During GR
Material Stock Dr.
GR/IR clearing Cr.
During Excise Invoice Credit
Cenvat Account Dr.
Cenvat Clearing Cr.
During Invoice Verification
Cenvat Clearing Dr.
GR/IR Clearing Dr.
Vendor Payable Cr.

Accounting Entries
For Domestic Procurement of Raw Material
During GR
Material Stock Dr.
GR/IR clearing Cr.
Cenvat Account Dr.
Cenvat Clearing Cr.
Cenvat Clearing Dr.
GR/IR Clearing Dr.
Vendor Payable Cr.

Procurement – Key Points
 Appropriate Tax code should be used to get the Tax codes determined correctly.
 Always use Only capture Excise Invoice option in MIGO
 In case the consignment is not cenvatable, select “ No Excise Duty”
 The Excise rates can be edited at item level.
 Verify the chapter id as defaulted in GR.
 Excise Material Type can be changed in MIGO

Purchase with CENVAT –
Part return to vendor after Part 2 posting

Goods Receipt - MIGO

Part-II entry – J1IEX

Accounting view of Part-II

Return to vendor – MIGO (Mvt - 122)

Return to vendor – MIGO (Mvt-122)

Return delivery display - MIGO (Mvt - 122)

Return delivery excise invoice display - J1IEX

Return delivery account document display

Purchase with CENVAT –
Material document Cancellation
after Part2 posting

Goods Receipt - MIGO

Excise Register Part 2

Material Document Cancel

Material Document Cancel

Excise Register Part 2 post to reverse

Excise Register Part 2 post to reverse

Procurement of material
without CENVAT - Domestic

Option 1 – Capturing Vendor Excise
Invoice

Purchase Order

Goods Receipt

Goods Receipt – Accounting Document

Excise Register Part 2 post

Excise Register Part 2 post

Option 2 – No Capturing Vendor
Excise Invoice

Purchase Order

Goods Receipt


Procurement of Capital material
with CENVAT - Domestic

Purchase Order

Goods Receipt


Excise Register - Part 2



Accounting Entries
For Domestic procurement of Capital Goods
During GR
Material Stock Dr.

GR/IR clearing Cr.
Cenvat Account Dr. (50%)

Cenvat On-hold Dr. (50%)
Cenvat Clearing Cr.
Cenvat Clearing Dr.

GR/IR Clearing Dr.
Vendor Payable Cr
Subsequent of Capital Goods
Cenvat Account Dr. (50%)

Cenvat On-hold Cr. (50%)

Procurement of Imported material

Purchase Order

LIV for Duties

Capture Excise invoice With ref to Purchase Order

Goods Receipt

Post Excise Invoice

Material write off / Non productive use

Material write off

Journal Voucher

Journal Voucher

Journal Voucher

Journal Voucher

Journal Voucher

Journal Voucher

Journal Voucher

Material Non - productive Use

Excise Journal Voucher







Sub contracting

SubContracting with payment of Duty
 The purchasing clerk creates a subcontract order for the subcontractor’s services.
 The warehouseman creates a transfer posting for the materials that you want to
send to the subcontractor.
 The excise clerk creates an outgoing excise invoice for the materials.
 You send the materials to the subcontractor, together with the excise invoice.
 The subcontractor processes the materials and returns them to you, together with
another excise invoice.
 The excise clerk captures the subcontractor’s excise invoice, using the purchase
order as the reference document.
 The warehouseman enters the goods receipt.
 The excise supervisor posts excise invoice.
 The accounts payable clerk posts the subcontractor’s invoice.

SubContracting without payment of Duty
 You create a subcontract order for the goods that you want to subcontract.
 You create a transfer posting order for the materials that are to be sent to the vendor.
This document is, however, for your own use only.
 You create a subcontracting challan on the basis of the transfer posting order.
 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 store person posts the goods receipt and the
challan.

SubContracting without payment of Duty
 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.
 The excise department reconciles the goods receipt against the challan, thereby
accounting for the return of the materials that you have sent for subcontracting.
 The challans here include those that have been captured online at the time of
goods receipt and those entered manually.
 You create a list of the outstanding challans.
 You complete the challan.

Purchase Order – ME21N

Explore Bill Of Material (BOM)

Transfer posting wrt Purchase Order – MB1B

Subcontracting challan – J1IF01

Subcontracting challan – J1IF01

Goods Receipt for Subcontracting order - MIGO

Reconciliation of SC challan in GR - MIGO

Reconciliation through CIN - J1IFQ

Service Tax –
With SETOFF
Without SETOFF

Service Purchase Order with Set-off conditions

Service Entry Sheet (SES)

Accounting Document

Logistics Invoice Verification - MIRO

Service PO without Set off conditions

Service Entry Sheet (SES)

Logistics Invoice Verification - MIRO

Stock Transfer

Stock Transfer Order Create

Goods Issue - MIGO

Excise Invoice Generate – J1IS

Excise Invoice Generate – J1IS

Excise Invoice Printing – J1IV

Excise Invoice Printing – J1IV

Registers

Excise Registers and Reports
 Excise Report
 Monthly Return
 Excise Registers
 RG23A Part I
 RG23A Part II
 RG23C Part I
 RG23C Part II
 PLA
 RG1
 RG23D
 ER-1 Return

Cenvat Register – Detail - J2I9

Cenvat Register – Abstract – J2I5

RG23A part 1 register – J2I6




RG23C

RG23C

RG23C

J2I8 – Capital goods credit report..




Procurement: Excise Invoice Capture for Single /Multiple PO
Purchase Order 1
Qty : 10 PC
Base Price : 1000
ED: 16%=160
Net Price = 1160
OR
Single Excise Invoice
Purchase Order 1
Qty : 10 PC
Base Price : 1000
ED: 16%=160
Net Price = 1160
Purchase Order 2
Qty : 10 PC
Base Price : 1000
ED: 16%=160
Net Price = 1160

 MIGO Transaction is delivered with CIN Functionalities
 Captured Excise Invoice can be referenced in MIGO
 Multiple Goods receipts can be done against a single Excise Invoice
 GR for multiple POs can be done simultaneously
 Inventory valuation is based on excise invoice
 Part I gets created for excisable goods
RECEIPT OF GOODS ACTIVITY- DONE AT WARE HOUSE

RG23A / RG23C PART 1 POSTING IS HAPPENING

PROCUREMENT – GOODS RECEIPT

PROCUREMENT – GOODS RECEIPT

ACCOUNTING ENTRIES – GOODS RECEIPT - MIGO
Inventory Account Dr.
GR/IR Clearing Account Cr.

Procurement – Points to remember
 Appropriate Tax code should be used to get the Tax codes determined correctly
 Always use Only capture Excise Invoice option in MIGO
 In case the consignment is not cenvatable, select “ No Excise Duty”
 The Excise rates can be edited at item level.
 Verify the chapter id as defaulted in GR.
 Excise Material Type can be changed in MIGO

LET’S HAVE A LOOK
AT THE SYSTEM….

Posting Excise Invoice –Transaction J1IEX

 Simulation of accounting document with account postings at line items
 Accounts are determined from transaction type ‘GRPO’
 Rejection code for posting the CENVAT amount to ONHOLD account
 Sub Transaction Type used for alternate determination of accounts
 Part II entry gets created in RG23A or RG23C based on the material type
 For Capital goods 50% Credit is moved to CENVAT and balance 50 % is kept on
hold.
POSTING IS DONE BY EXCISE SECTION RG23A / RG23C PART 2

POSTING IS CARRIED OUT

SAP Enjoy Transaction for Excise Invoice

SAP Enjoy Transaction for Excise Invoice

ACCOUNTING ENTRIES – EXCISE INVOICE POST
Excise Duty A/C Dr
CENVAT Clearing Account Cr.

 Invoice Verification with Excise Amount
 Error Message if Cenvat Credit is not availed
 Support for manual excise
 Revaluation of the inventory if the CENVAT amount is changed
 Support for ERS
Accounting Entries
CENVAT Clearing A/C Dr

GR/IR Clearing A/C Dr.
Accounts Payable Cr.

Invoice Posting and Verification – Points to remember
 The Excise Invoice rates can be edited at J1IEX
 Verify all defaulted entries before posting
 Simulate to see the entry details before posting
 The Excise Invoice posting must be completed before Invoice verification.

LET’S HAVE A LOOK
AT THE SYSTEM….

 Procurement: Excise Invoice Capture for Imports PO

Procurement Cycle – Import Materials
PR Release by inventory PR Release by

Create/Modify PR controller Department head
ME51N / ME52N Individual/collective Individual/collective
ME54N / ME55 Short close of PR ME54N / ME55
(Use Deletion indicator)
ME52N
Quotation Receipt Print Create /Change

Outside SAP RFQ RFQ
ME9A ME41 / ME42
Technical Maintain/Modify
Quotation
Recommendation Quotation
Comparison
Outside SAP ME47
Create PO with Reference

Approval Print Quotation
A to Quotation
Outside SAP Comparison
ME21N

Change /Display PO Release

De-release
PO Individual/Collective
A PO
ME22N / ME23N ME29N / ME28
ME29N
Display Amend
Material Receipt at Port Output PO (Print / PDF)
PO PO
Outside SAP ME9F /
ME23N ME22N
Payment Run
Invoice verification (Enter Release of goods by

Receipt of BOE copy Release Invoice for
CD,CVD,ECS in INR) Customs &
Outside SAP customs payment
MIRO Transportation / Receipt
of material
View Pending Excise Goods Receipt refer

Print Excise invoice Details Capture Excise Invoice
Invoice J1I7
GR Note MOV TYPE-101 Purchase Order
B
MB90 MIGO J1IEX
Post vendor Excise
invoice J1IEX

Print Invoice Verification for

Release Invoice For Payment run by FI
B OSD Report Material & delivery costs
Payment F110
MIRO

Procurement: Excise Invoice Capture for Imports PO
 Capture Commercial Invoice for custom duty payment for CVD as delivery charges.
 Capture of Excise Invoice allowed only for single Commercial Invoice.
 Defaults Commercial Invoice number in the pop-up during capture.
 Capture of Excise Invoice for multiple imports Purchase Orders possible.

LET’S HAVE A LOOK
AT THE SYSTEM….

 Procurement: Excise Invoice Capture without PO

Excise Invoice Capture/ Post without PO
 One Step Process for Capture and post Excise Invoice.
 Used for free samples, non-stock items, consumables, etc…
 A material document can be referenced.
 Without a reference document , Capture is possible.
 Part I and Part II register entry gets created at the time of posting excise
invoice.
 Accounts are determined from the transaction type ‘EWPO’

LET’S HAVE A LOOK
AT THE SYSTEM….

Procurement: Cancellation of CENVAT credit
 It is possible to cancel the CENVAT credit after it has been availed.
 In the first step, the material document has to be cancelled.
 This is followed by canceling the CENVAT credit.

LET’S HAVE A LOOK
AT THE SYSTEM….

Receipt of Material – Basic Excise Tax Functions
 Multiple Registrations per Plant

 Manual Excise at PO
 Depots at Excise Group Level
 Excise Invoice Query
 Multiple GR’s per Excise Invoice at Excise Group
 List of GR’s without Excise Invoice
level
Purchase Order
Excise Invoice Goods Receipt

Capture
Excise Invoice  Default Quantity from

Verification Excise Invoice
 50% CENVAT Credit on Capital Goods
 Quantity Mismatch Indicator
 Follow-on functions for Capital Goods Invoice Verification
 CENVAT for CVD
 Separate Exchange Rate for CVD
 Alternate Account Determination
 Profit Center Accounting  Invoice Verification with Excise and CVD
 Support of Evaluated Receipt Settlement (ERS)
 Vendor Payment with CENVAT Credit on Hold
 Posting Parked Documents with Excise

Excise Invoice Capture & Post (EICP): Functions
 Field selection for Excise Invoice Capture & Post (EICP)

 Customizable Transaction Codes for EICP
 Single-step, single screen Transaction  EICP with Reference to
 Separate Roles for Capture/Display/Change/Cancel/Post  Multiple PO’s
 Message log  Without PO
 Plant to Plant transfers
 Excise Group Setting for Part I

Indicator Purchase Order
 Blocked Stock
 Stock Transport Order Goods Receipt
 Consumption Stock
 Multiple GR setting at Excise Excise Invoice
Capture and Verification
Group Level
 Excise material type at line item level
 Simulation of CENVAT Postings
 Rejection Codes to Block CENVAT Availment

 Postings at line item level
 Reset to Initial Tax Values During EICP

 Display of Part I & II Entries
 Recalculate tax values based on rate

 Display of Non-Deductible and
Deductible Taxes
changes during EICP
Procurement: Vendor Returns
 Vendor returns possible by creating an excise invoice for Other movements.
 Avail the credit for the materials/goods that are received.
 Create an excise invoice for the materials/goods returned to the vendor and pay
excise duty by posting this invoice.

LET’S HAVE A LOOK
AT THE SYSTEM….

EXCISE Journal Vouchers

Procurement: Additional Adjustments
 A supplementary excise invoice for extra excise duty sent by a vendor can be captured and
credit availed
 CENVAT credit for Materials destroyed, lost, etc. can be written off.
 Surrender of credit for the excisable materials which are used for non-productive purposes
ALL THESE ARE BEING TAKEN CARE BY EXCISE JV TRANSACTION

CENVAT ADJUSTMENTS – TRANSACTION CODE - J1IH

ADJUSTMENTS AND REVERSALS - HIGHLIGHTS
CENVAT Adjustment
Scrap
Non-production use
Additional Excise Paid by Vendor
Flexibility for 100% Compliance Deposit into PLA through TR6
Cancel Excise Invoice
With Reference to External Document
 Management of CENVAT Credit for Capital Goods
 CENVAT Reversals and Adjustments
 One-Step Reversal of Excise Invoice

LET’S HAVE A LOOK
AT THE SYSTEM….

Service Tax

Service Tax
The CENVAT Credit Rules, 2004 integrating the credit to be availed for the goods
manufactured and services provided by the Manufacturer and Output Service Provider
(OSP) have been notified on 10th September 2004 and is effective from that date.
As per CENVAT Credit Rules, 2004
 CENVAT Credit can be availed for service tax paid for any input service that
 Is used by a Manufacturer in or in relation to manufacture of final products

extended, up to the place of removal, or
 Used by an OSP for providing the output service. However, proof of nexus
between input and output service is required for adjustment in the case of OSP.

Service Tax
 The credit can be utilized against service tax liability or for payment of excise duty
wherever applicable.
 This credit is also available in respect of duty paid on capital goods used in
connection with any output service.
 Credit can be claimed only to the extent service tax that has been paid to the service
provider for the input services.
 The credit is available also on Education Cess & Higher Secondary Cess paid along
with the Service Tax.
 The credits can be availed only under respective head i.e. Service Tax on input
services against Basic Duty/ Service Tax payable and Education Cess on input
services against Education Cess.
 Any amount of credit for service taxes paid on input services that could not be
adjusted against payment of excise duty /output services can be carried forward for
subsequent adjustments.

Service Tax
INPUT SERVICE DISTRIBUTORS (ISD)
 In many cases, various input services will be consumed in the
headquarters/administrative offices of manufacturers and OSPs.
 In such cases, the invoices indicating the payment of service tax will be in the name of
such headquarters/ administrative offices.
 Provision has been made for availing credit of such service tax, in the premises where
manufacturing activity is undertaken or the premises where the output services are
rendered.
 Such headquarters/administrative offices are described as ‘Input Service Distributor
(ISD)’ in the Rules.
 Such ISD can distribute the total amount of service tax paid by it, to various
manufacturing premises/various premises rendering the output service.
 An ISD need not be registered.

Service Tax
AVAILING CENVAT FOR SERVICE TAX - PROCESS
 Creation of Purchase Order with Tax code
 Maintain Service Entry Sheet
 Invoice Verification
 Availing Credit

Service Tax

Service Tax

Service Tax

Service Tax

Service Tax

Service Tax
Accounting Entry After Invoice verification
Vendor A/ c Cr.
GR/IR clearing Account Dr.
Service Tax receivable account Dr.
Education CESS on Service Tax receivable account Dr.
After Payment, Pass the following entries through FI JV
 Service Tax Availed Account Dr.
 Edu. Cess on service tax Availed Account Dr.
 Service Tax Receivable Account Cr.
 Edu. Cess on service Tax Receivable Account Cr.

Service Tax
After Payment, Pass the following entries through FI JV
 Service Tax Availed Account Dr.
 Edu. Cess on service tax Availed Account Dr.
 Service Tax Receivable Account Cr.
 Edu. Cess on service Tax Receivable Account Cr.

Service Tax

Service Tax – Transporter Payment
 Create PO with tax code I0
 Maintain Service Entry sheet
 Invoice verification
 Payment to Transporter
 Run Report ZXXXXX – Service Tax & Ecess statement once in a month.
 Arrive at the Service Tax to be paid from the total payment made for the period
 Do invoice verification for the Excise to the extent of service Tax and ecess to be paid by
debiting Service Tax clearing account and Ecess on Service Tax clearing account –
Transaction FB60
 Payment to Excise
 Transfer the Tax Paid to Service Tax Deposit Accounts through transaction FB50

Service Tax

LET’S HAVE A LOOK
AT THE SYSTEM….

Scenario Overview - Excise Duty Periodic Processing
 Excise Periodic Transactions
 Updating Registers (J1I5)

 Register Extraction (J2I5)
 Utilization of CENVAT (J2IUN)
 TR6 Challan Posting with PLA Register Updating
Updating RG Register CENVAT

Registers Extraction Utilization
TR6Challan Posting &

PLA
Reg. Updating

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

Utilization Due List
 Feature to view list of all billing documents due for utilization
 Other features include ability to view
 Account balances
 Total duty amount needed to utilize the displayed billing documents
 Deficit, if any

TR6 Challan Posting with PLA Register Updation
House Bank Own
Prepare Cheque & TR 6 Chllan
Post Acc. Doc. in FI to post the payment
Excise PLA hold A/c Dr
House Bank A/c Cr
Banker Transfer the

funds toExcise Authorities
and Acknowledge the
TR 6 Chllan Create Excise JV - PLA updation
TR6 Challan (J1IH )
Enter the Acc. Doct. Or TR6 Challan No.,

FY, Plant, Excise Group, etc.,
Allocate the TR6 Challan Amount

as per TR6C i.e. BED / AED / SED
Update the PLA Register &

Accounting Document Posted
EXCISE BED Dr
Excise PLA hold A/c Cr
PLA Register for Value

Utilization of CENVAT
Own
Input Output
Debit Balance
Credit Balance
Perform the Excise
Utilization Excise duty payable
on Customer Invoice
Input Credit from Vendor

Material Purchase RG23A
Input Credit from Vendor Total Available Total Excise duty

Capital Purchase (50%) RG23C Balances payable
PLA Balance
Is the Balance
Sufficient
TR6 Challan Payment

NO Yes
Apportion the payable amount

between the
Registers RG23A, RG23C & PLA
Post the Utilization

Accounting document generated
RG23A & C Part II
& Registers updated
PLA Register based on Amount apportionment

CENVAT Availment & Utilization
SALES EXCISE
ON-LINE TRANSACTIONS INVOICE PROCESS
GOODS
RECEIPT
CENVAT on hold
for Cap Goods
Credit CENVAT
on-hold A/c DESPATCH
Debit ED Payable A/c
VENDOR EXCISE
INVOICE PROCESS
Credit CENVAT A/c Excise Duty
CENVAT Account
Payable A/C
Debit CENVAT A/c
Credit ED Payable A/c

MONTHLY TRANSACTIONS (Consolidated Entry)
DEPOSIT SELECT
FUNDS REGISTER Excise duty
IN PLA Utilization
ACCOUNT
PLA A/C Transaction
Credit Debit PLA A/c

PLA Account

Sub Contracting

Sub contracting
Subcontractor Refinery - Plant
SAP R/3
Message Create Subcontracting

Output Purchase Order
Transfer of Components
to Subcontractor
Create
Subcontracting Challan
Subcontract
Processing
Post Goods Receipt
Reconcile
Subcontracting Challan
Complete / Reversal /
Re-credit Subcontracting
Challan
Logistics
Annexture IV entry

Excise Registers and Reports
Excise Report
 Monthly Return
Excise Registers
 RG23A Part I
 RG23A Part II
 RG23C Part I
 RG23C Part II
 PLA
 RG1
 RG23D
 ER-1 Return

LET’S HAVE A LOOK
AT THE SYSTEM….

Reports – Functions available

Reports – Display Variants

Reports – List Display
SCOPE OF LIST :
Which data is displayed for
selected documents ?
SELECTION PARAMETER :
Which Purchasing
documents are analyzed ?

Standard Transactions
J1IEX Incoming Excise Invoice Capture/Change/Cancel/Post/Display

J1IH Create Excise JV
J1I7 List of Excise Invoices
J1ID Excise Rate Maintenance

J2I8 Balance Credit for capital goods
J1IIN Outgoing Excise Invoice create/change/ display
J1IP Print Excise Invoice
J1IG Incoming Excise Invoice for Depot
J1IJ Outgoing Excise Invoice for depot

J1IS Excise Invoice for other movements
J2IUN Monthly Movement

ZVAT VAT Register
J1I2 Sales Tax Register

Standard Transactions
J2I9 Cenvat Register

J1I5 Register Updation
J2I5 Register Extraction
J2I6 Print Register

J1IGR List of GRs without Excise Invoices
J1IIEXCP Sales Excise Invoice Exceptions
J1I6 Cenvat Forecast


Country India Version: SAP AG 2002, Title of Presentation, Speaker Name 1

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Country India Version: SAP AG 2002, Title of Presentation, Speaker Name 1

Enviado por

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Country India Version

 SAP AG 2002, Title of Presentation, Speaker Name 1

Organization Elements – CIN - Excise

 SAP AG 2002, Title of Presentation, Speaker Name 2

It is required to assign the Excise Registration Group to a Plan

Each of these series has to be declared to the excise authorities.

 SAP AG 2002, Title of Presentation, Speaker Name 3

Plant code Excise group code

 SAP AG 2002, Title of Presentation, Speaker Name 4

Excise Series group

1001 E1 010 AEL – MEMCO

1002 E2 015 AEL – JAMALPUR

2001 M2 080 TBD – MPSEZ

3000 P1 090 TBD – PMC

3004 P5 090 TBD – PMC

 SAP AG 2002, Title of Presentation, Speaker Name 5

PLANTS REGISTRATIONS EXCISE GROUPS SERIES GROUPS

REFINERY E1-Excise Group1

 SAP AG 2002, Title of Presentation, Speaker Name 6

 SAP AG 2002, Title of Presentation, Speaker Name 7

Assessable Value for the material

CENVAT Determination for the material

 SAP AG 2002, Title of Presentation, Speaker Name 8

 SAP AG 2002, Title of Presentation, Speaker Name 9

 SAP AG 2002, Title of Presentation, Speaker Name 10

 SAP AG 2002, Title of Presentation, Speaker Name 11

 The material chapter id must be defined accurately.

 For materials relevant for subcontracting, subcontractors’ field must be checked.

 Tax indicator is maintained in Purchasing View of Material master to take care of

 SAP AG 2002, Title of Presentation, Speaker Name 12

 Vendor Excise Indicator

Vendor Excise Plant Excise

 SAP AG 2002, Title of Presentation, Speaker Name 13

 SAP AG 2002, Title of Presentation, Speaker Name 14

 SAP AG 2002, Title of Presentation, Speaker Name 15

 Excise Registration details and sales Tax registration details need to be

 Vendor Excise Indicator should be maintained without fail.

 SAP AG 2002, Title of Presentation, Speaker Name 16

Excise Master Can be Maintained through Transaction J1ID also

 SAP AG 2002, Title of Presentation, Speaker Name 17

 SAP AG 2002, Title of Presentation, Speaker Name 18

 SAP AG 2002, Title of Presentation, Speaker Name 19

NO MATERIAL EXCISABLE YES VENDOR EXCISABLE NO

GET RATES FROM

 SAP AG 2002, Title of Presentation, Speaker Name 20

CONDITION TYPE JMOP

ACCESS SEQUENCE ZEXC

Records available for JMOP

 SAP AG 2002, Title of Presentation, Speaker Name 22

 SAP AG 2002, Title of Presentation, Speaker Name 23

 SAP AG 2002, Title of Presentation, Speaker Name 24

 SAP AG 2002, Title of Presentation, Speaker Name 25

 SAP AG 2002, Title of Presentation, Speaker Name 26

Deposit Rs. 160 Receipt

Excise Invoice ED Credit

 SAP AG 2002, Title of Presentation, Speaker Name 27

 Procurement of material with CENVAT - Domestic

 Procurement of material without CENVAT - Domestic

 Procurement of Capital material with CENVAT - Domestic

 Procurement of Imported material

 Material Write Off

 Material Non – Productive Use

 Service Tax - Set off & Inventorised