cin kss session

8/3/2019 Cin Kss Session

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.

CIN Overv iew (Out bound Logis i tc s)


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SAP 2007 / Page 2

India Localization

1. India Legal Requirements Overview

2. Logistics Process Overview ( Sales )

3. Utilization

4. VAT

Contents


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SAP 2007 / Page 3

Ind ia Loc al izat ion Requi rement s - Overv iew

CenVAT (Excise)

VAT / LST / CST

Service Tax

Cenvat Credit


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SAP 2007 / Page 4


Central Value Added Tax (Excise)

VAT (LST) / Central Sales Tax

Service Tax

Cenvat Credit


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SAP 2007 / Page 5

Centra l V alue Added Tax (Ex c ise)

What is Cenvat?

Tax on manufacturing or production of goods in India

Goods having 4M Characteristics are covered under this

- Movable (No duty on Immovable Goods)

- Marketable (Bought and Sold)

- Manufactured (Come up out of a process)

- Mentioned (Central Excise Tariff)

Every legal entity that manufactures or produces excisable goods

shall pay the duty leviable on such goods

Materials are classified under various tariff headings (Chapter Ids).

This will be subject to change in every financial budget.

Goods consumed in-house also liable for payment of duty


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SAP 2007 / Page 6


What is the basis of charge? Tax Rates Provided by GOI and are subject to change after each

year based on the budget

Exemption to pay duty on intermediate products in the

following cases

- used for manufacturing capital goods- used for manufacturing final goods which are eligible for

Cenvat credit

Duty shall be paid when the goods are removed from the

place of production or place of storage

Excise duty not payable on goods manufactured for

exports or deemed exports

Goods manufactured in factory for use within the factory

for repairs of machinery installed within the factory are exempt from

excise.


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SAP 2007 / Page 7


Types of Excise Duty

Basic Excise Duty (BED)

Additional Excise Duty (AED)

Special Excise Duty (SED)

Education Cess on Excise

Secondary and Higher education Cess


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SAP 2007 / Page 8


Duty Calculation - Basis

Specific duty It is calculated on the basis of certain unit,

length, weight etc. Eg. cigarette

Ad valorem duty It is based on the value of the goods

Duty based on tariff value The Govt. may fix tariff value from

time to time. The duty will be calculated as percentage of tariff

value fixed by the Govt. and not on assessable value


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SAP 2007 / Page 9


Duty Calculation Considerations

Transaction value is the price actually paid or payable for the

goods and includes any other amount that the buyer is liable

to pay in connection with such sale

Any additional consideration flowing directly or indirectly to

the seller from the buyer should be added to the transaction

value.

Cost of production is not relevant for the purpose of

determining assessable value.

Assessable value may be lower than the cost price of thegoods.

Goods should be assessed in the form in which they are

removed.


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SAP 2007 / Page 10

Ex c ise Paym ent Overv iew

Vendor Plant Customer

Pays Excise Duty Pays Excise Duty forall outbound goodsmovement

Claims Cenvat

Pays Excisecomponent to theVendor


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SAP 2007 / Page 11


CENVAT PAYMENT

Duty to be paid by 5th of the following month

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

Duty is paid by debiting PLA


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SAP 2007 / Page 12


Excise Registers

Statutory Excise Reporting

Excise Registers

(RG23A & C Part I & Part II,RG1, PLA, RG23D)

Excise Monthly Returns

Bond Registers

License Registers

Running Bond Registers


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SAP 2007 / Page 13


CenVAT (Excise)

VAT / LST / CST

Service Tax

Cenvat Credit


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SAP 2007 / Page 14

VAT / Cent ral Sales Tax

How is Sales tax treated in India ?

This is a tax on sale

VAT / LST is charged on sales within the state

Central Sales Tax (CST) is charged on inter-state sales

Any sale would be charged to either VAT or CST but only to one

of them

Every person carrying on any business is required to charge

VAT / CST, on all sales made by him, and pay it to the

Government

VAT / CST shall be charged at the rate in force as on the date

of sale


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SAP 2007 / Page 15

VAT / Cent ral Sales Tax

Tax Impact under VAT System

Rs.

STAGES

I Manufacturer II Wholesaler III Retailer

Selling price(excl. tax)

100.00 Cost price 100.00 Cost price 120.00

VAT @ 12.5% 12.50 Overheads & profit@ 20%

20.00 Overheads &profit @ 20%

24.00

Sale price 112.50 Sale price(excl. tax)

120.00 Sale price(excl. tax)

144.00

Tax paid 12.50 VAT @ 12.5% 15.00 VAT @ 12.5% 18.00

Sale price(incl. Tax)

135.00 Sale price(incl. Tax)

162.00

Tax paid(15-12.50)

2.50 Tax paid(18-15)

3.00


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SAP 2007 / Page 16

CENVAT vs. VAT

Cenvat VAT

Central Value Added Tax State Value Added Tax

Revenue to Central Government Revenue to State Government

Tax on Manufactured Goods Tax on Sale of goods

Single point tax - paid at the first point of goodsmovement

Multi Point Tax payable at each stage of valuechain

Credit can be availed Credit can be availed except in case of LST

General CENVAT rate @ 16% with exceptions General VAT rate @ 4% or 12.5% with exceptions

Centrally administered Cenvat Chain cannot bebroken on interstate boundaries

State administered Chain broken on interstatetransactions

Cenvat credit can be availed on Services Cenvat credit cannot be availed on Services


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SAP 2007 / Page 17


CenVAT (Excise)

VAT (LST) / Central Sales Tax

Service Tax

Cenvat Credit


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SAP 2007 / Page 18

Serv ic e Tax

Tax on services rendered

Applicable only on those services which have been notified

by the Government

Tax is payable @ X % plus education cess & Higher and

Secondary education cess

Exemptions to persons rendering taxable service below

400,000 INR

Tax to be paid by 5th of the next month

Service tax is payable on advances


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SAP 2007 / Page 19

Serv ic e Tax

Service Tax Considerations

Service tax is payable on value of services

Value of service is the gross amount charged by the service

provider for the taxable service provided

Any discount/rebate given to customer before accepting the

payment would be deducted from the gross amount

In most of the cases person providing the taxable service is

liable to pay tax

No tax on services which are exported or used for providingservices which are being exported


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SAP 2007 / Page 20

Serv ic e Tax

Export of Service

Should be at least partly performed outside India

It is delivered outside India and used outside India

Payment for such services is received in foreign exchange

No tax on services which are exported


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SAP 2007 / Page 21

Serv ic e Tax

Reporting

Half yearly return in form ST-3 to be filed within 25 days from

the end of the half year

Return needs to be accompanied by TR -6 challan evidencing

duty payment


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SAP 2007 / Page 22


CenVAT (Excise)

VAT / LST / CST

Service Tax

Cenvat Credit


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SAP 2007 / Page 23

CENVAT Credit

How the CENVAT credit may be Utilized?

Cenvat credit may be utilized towards payment of

Excise duty on any final product

An amount equal to Cenvat credit taken on inputs if such

inputs

are removed as such

An amount equal to Cenvat credit taken on capital goods if

such capital goods are removed as such

Service tax on any output service


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SAP 2007 / Page 24

CENVAT Credit

How the CENVAT credit may be Utilized?

Towards payment of Education cess on excisable goods or on

taxable services

Where any input or input service is used in final product which

is cleared for export, the Cenvat credit in respect of input or inputservice so used shall be utilized towards payment of excise duty

on domestic consumption or towards payment of service tax on

output service

Where the adjustment mentioned above is not possible, the

manufacturer shall be allowed a refund of such an amount


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SAP 2007 / Page 25

CENVAT Avai lment & Ut i l izat ion Overv iew

CENVAT on holdfor Cap Goods

CENVAT Account

VENDOR EXCISEINVOICE PROCESS

GOODSRECEIPT

DESPATCH

SALES EXCISEINVOICE PROCESS

Excise DutyPayable A/C

PLA A/C

DEPOSIT

FUNDSIN PLAACCOUNT

DebitPLA Account

SELECT

REGISTER Excise dutyUtilization

Transaction

ON-LI NE TRANSACTIONS

MONTHLY TRANSACTIONSDebit ED Payable A/c

(Consolidated Entry)

Credit ED Payable A/c

Credit PLA A/c

Credit CENVAT A/c

Debit CENVAT A/c

Debit CENVATon-hold A/c


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SAP 2007 / Page 26

India Localization



3. Utilization

4. VAT

Contents


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Ind ia Loc al izat ion Logis t ic s : Process Overv iew


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Ex c ise Sales Overview

SAP 2008 / Page 28

Full Compliance across theDistribution Process

Full Compliance across theDistribution Process

Removal of Goods

From Factory From Depot

Sale Transfer to Factory

Return to Vendor Transfer to Depot

Return to CustomerTransfer to

Subcontractor

Sale Transfer to Factory

Return to Vendor Transfer to Depot

Return to CustomerTransfer to

Subcontractor


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SAP 2007 / Page 29

Ex c ise Sales Sc enar ios

Sale from Factory

Transfers to Depot

Sale from Depot

Export Sale


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SAP 2007 / Page 30


Sale from Factory

Transfers to Depot

Sale from Depot

Export Sale


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Sale f rom Fact ory

Supplying Plant

Price: 1000Qty : 10 PCDuty 16%

+ 160

Excise Invoice

Dispatch

Monthly utilization

CENVAT/Part II RegisterPLA Register

Debit:Rs. 160

ExciseDuty

PayableA/C

SAP 2007 / Page 31

# Excise Invoice creation in the backgroundduring Billing# Provides for posting of Excise Invoice toprofitability segment# CENVAT Utilization:

# Immediate during Excise Invoice creation# Periodic Utilization

# Batch Creation of Excise Invoices supported


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Sale f rom Fact ory

SAP 2007 / Page 32

Delivery

Goods Issue

Excise Invoice

No CIN related updates

Update Registers and batch utilization

ED Payable

Utilization


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Sale f rom Fact ory

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

Separate Commercial and Excise Invoice

SAP 2007 / Page 33

Sales Order Delivery ProformaInvoice

ExciseInvoice

PrintingExciseInvoice

CommercialInvoice


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Sale f rom Fact ory

Single Commercial and Excise Invoice

SAP 2007 / Page 34

Sales Order Delivery CommercialInvoice

ExciseInvoice


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


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Sale f rom Fact ory

Excise Document Flow

SAP 2007 / Page 35

Sales OrderSold to : 2300Material: 400

Quantity: 5

DeliveryShip to: 2300Material: 400Quantity: 5

BillingBill to: 2300Material: 400Quantity: 5

ExciseInvoice

Sold to : 2300Material: 400Quantity: 5


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SAP 2007 / Page 36

Sale f rom Fact ory

Excise Invoice Features

Excise invoice created automatically in background during

creation of billing document

Feature made optional and triggered based on customization

settings

Excise group and Series group automatically determined

based on customization

Provision to print excise invoice immediately after automatic

creation of excise invoice


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SAP 2007 / Page 38

Sale f rom Fact ory

Batch Utilization

Excise Invoices can be created in Batches

Provision of additional fields in selection screen like,

- Billing Date

- SD Document Category

- Billing Document Category


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SAP 2007 / Page 39


Sale from Factory

Transfers to Depot

Sale from Depot

Export Sale


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Transfers t o Depot

SAP 2007 / Page 40

StockTransferOrder

ReplishmentDelivery

ProformaInvoice

ExciseInvoice



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SAP 2007 / Page 41

Transfers t o Depot

Depot Excise Requirements

Distribution of Excisable goods at depot involves maintenance

of RG23D registers.

Incoming Excise Invoice reference is required to be mentioned

on depot Sales Invoice

At the Factory gate, Excise is paid on the declared value of the

goods to be sold at depot.

Depot should charge from the customer the same Excise duty

from that was paid at factory/source.

In case of price escalations at depot the difference needs to be

paid at the factory.


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SAP 2007 / Page 42

Transfers t o Depot

Depot Receipts for Stock Transfer

GR made against the delivery note / stock transfer

Excise invoice details directly copied from factory invoice

Loss in transit taken care of

Ship-from can be captured at Excise Invoice for depot.

Multiple P.O.s can be combined in one receipt

Folio number generation can be switched on through

customization

Item details are proposed for stock returns


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SAP 2007 / Page 43

Transfers t o Depot

Depot Receipts for Direct Purchases

GR made against the PO

Individual excise invoice details copied from PO item or can be

entered at item level

For imports CVD can be marked

Ship-from can be captured at Excise Invoice for depot.

Multiple P.O.s can be combined in one receipt

Folio number generated based on customization


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SAP 2007 / Page 44


Sale from Factory

Transfers to Depot

Sale from Depot

Export Sale


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Sale f rom Depot

SAP 2007 / Page 45

Sales OrderDelivery &

PGIExcise Invoice

CaptureCommercial

Invoice

Selling Price 1000 , Quantity 10, ED @ 16% = 160

RG23D Reduce quantity by 10, Debit 160


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Sale f rom Depot

Depot


+ 160

RG23D Register

Debit: Rs. 160Reduce qty by 10

Invoice

Dispatch

Stock Transfer Excise Invoice details fromFactory Invoice Handles Loss in Transit Multiple POs to one receipt Item Details proposed forstock returnsCustomizable Folio NumberGeneration

Depot Receipts

Direct Purchase Individual Excise Invoicedetails from PO item CVD Identification forImports Multiple POs to one receipt Customizable FolioNumber Generation

Supports A-Certificate ProcessSupplementary Receipts

Depot Sales

Provides for ExciseInvoice Selection fromavailable Invoices No separate ExciseInvoice at Depot Consolidation of ExciseValue (from selectedExcise Invoices) in theCommercial Invoice Provision to create DepotInvoice based on Deliverydocument Option to restrictincoming invoice selectionfrom same source ofsupply


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SAP 2007 / Page 47

Sale f rom Depot

Depot Sales

Separate steps for Excise Invoice create and verification

Option for Single step creation and verification through customization

Option to cancel excise invoice before verification

Provision to create depot invoice before post goods issue based on

delivery document

Option to restrict incoming excise invoice selection from the same

source of supply

User-exits for unit conversion and Excise / Series group determination


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SAP 2007 / Page 48

Sale f rom Depot

Depot Sales: A-Certificate Selection

Pick up the A-certificates relevant for the current removal

A-certificate can be selected along with the corresponding excise

invoice

Multiple A-certificates can be picked up

Splitting of the A-certificate amount across removals not allowed

Separate RG23D entries in the same folio for better tracking

Value gets added up and cumulative excise proposed during Billing


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RG23D Regist er

SAP 2007 / Page 49

MaterialReceipt in

Depot

Movement /

sale fromdepot

Text

Text

Text

Receipt update the quantity and the value in RG23D

The reference / mother invoice details in terms of batches etc captured

Reference to the mother invoice is made

Update goods issue quantity

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


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SAP 2007 / Page 50

Depot Operat ions

Comprehensive solution for Depot functionality

RG23D Maintenance and Printing functionality is available

Provision to receive Internal as well as External Excise Invoice

at Depot.

Close integration with MM and SD processes


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SAP 2007 / Page 51


Sale from Factory

Transfers to Depot

Sale from Depot

Export Sale


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Ex por t Sale

SAP 2007 / Page 52

SupplyingPlant Excise

Invoice

If Exportedunder bond

If not exportedunder bond

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

Update Registers

Debit ED payable a/c 160

Update Cenvat Part II register and PLA register

Fortnightly utilization


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Ex por t Sale

Supplying Plant


+ 160

InvoiceDispatch

Update Excisedatabase

Under Bond

Debit:Rs. 160

ExciseDuty

PayableA/C

No Bond

Monthly Utilization

CENVAT/Part II RegisterPLA Register

Identification by Customer Country andCurrency Proforma Excise Reference made againstDelivery Optional tax calculation based on excisecalculation formula Sales under bond identified for downloadof bond register

Supports Deemed Exports


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SAP 2007 / Page 54

Ex por t Sale

Excise Bonding Document Flow

Sales OrderSold to : 2300Material: 400Quantity: 5

DeliveryShip to: 2300Material: 400Quantity: 5

BillingBill to: 2300Material: 400Quantity: 5

ExciseInvoice


BondRegister


CaptureLicence


Bonds / LOUT / Licence as applicable in the Business process


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SAP 2007 / Page 55

Ex por t Sale Pr int ing of ARE1


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Ex port s : ARE1 and ARE3

Bond/License maintenance

ARE1/3 reversal

Running Bond Summary

Bond Summary Report

License Summary Report


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SAP 2007 / Page 57

Ex por t Sale

Deemed Export Sales

Sale is marked as Deemed

Excise status of customer gives complete concession

No amount utilization

Use of local excise invoice range based on series group


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SAP 2007 / Page 58

India Localization



3. Utilization

4. VAT

Contents


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SAP 2007 / Page 60

Ut i l i za t ion

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


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SAP 2007 / Page 61

TR6 Chal lan Post ing w i t h PLA Regist er

Updat ion

House Bank Own

Create Excise JV - PLA updation

TR6 Challan (J1IH )

PLA Register for Value

Post Accounting document in FI

to post the paymentExcise PLA hold A/c DrHouse Bank A/c Cr

Prepare Cheque & TR 6 Chllan

Enter the Accounting Doct. orTR6 Challan No., FY,

Plant, Excise Group, etc.,

Allocate the TR6 Challan Amountas per TR6C i.e. BED / AED / SED

Banker Transfer thefunds toExciseAuthorities and

Acknowledge the

TR 6 Chllan

Update the PLA Register &Accounting Document Posted

EXCISE PLA A/c DrExcise PLA hold A/c Cr


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SAP 2007 / Page 62

Ut i l izat ion of CENVAT

Total Available

Balances RG23A

Input

Debit Balance Credit Balance

Is the BalanceSufficient

NO Yes

Output

RG23A & C Part II

PLA Register

TR6 Challan Payment

Input Credit from VendorMaterial Purchase

Input Credit from VendorCapital Purchase (50%)

RG23C

PLA Balance

Perform the ExciseUtilization

Total Excise duty

payable

Excise duty payable onCustomer Invoice

Apportion the payable amountbetween theRegisters

RG23A, RG23C & PLA

Post the UtilizationAccounting document generated

& Registers updatedbased on Amount apportionment


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SAP 2007 / Page 63

CENVAT Avai lment & Ut i l izat ion Overv iew

CENVAT on holdfor Cap Goods

CENVAT Account

VENDOR EXCISEINVOICE PROCESS

GOODSRECEIPT

DESPATCH

SALES EXCISE

INVOICE PROCESS

Excise DutyPayable A/C

PLA A/C

DEPOSIT

FUNDSIN PLAACCOUNT

DebitPLA Account

SELECT

REGISTER Excise dutyUtilizationTransaction

ON-LI NE TRANSACTIONS

MONTHLY TRANSACTIONSDebit ED Payable A/c

(Consolidated Entry)

Credit ED Payable A/c

Credit PLA A/c

Credit CENVAT A/c

Debit CENVAT A/c

Debit CENVATon-hold A/c


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SAP 2007 / Page 64

India Localization


2. Logistics Process Overview (Sales )

3. Utilization

4. VAT Solution

Contents


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VAT Im pl icat ion in Sales Proc esses

mySAP ERP

Purchasing

InvoiceVerification

InventoryValuation

Delivery

VATAccounting

Sales OrderBilling

Utilization &Tax Payment

VATimpact

Support of LST, CST and VAT where applicable

Configurable Determination of VAT/ Sales Tax Smooth transition to a VAT Regime Alternate method provided for G/L Accountdetermination Support of Official Document Numbering Flexible to handle state variances Template report provided

1


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VAT Invoice : Of f ic ia l Doc ument Number ing

Identify the countryof the customer. IN Export -BOSNo

Yes

DeemedExport - BOS

ExemptedSales - BOS

No

Check the VATRegistration No inthe CustomerMaster Tax codeField

No

Un RegisteredcustomersSales - BOS

UnregisteredCustomer

RegisteredcustomersSales VATInvoice

Yes

Check forDeemed Export

Yes

Check forExempted Sales

Yes

1


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Slide 66

C1 OptionalC5029264, 03/Jan/07

2


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Roadmap 2009

CRM Billing for IndiaIndian Tax calculationService tax and numberingDocument numbering (VAT, Bill of Sale)

Enhancing Service tax SolutionMaster data maintenanceUtilization processST3

2


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Slide 67

C2 OptionalC5029264, 03/Jan/07


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SAP 2007 / Page 68

Thank you!


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