39_implementation of Excise Duty

8/10/2019 39_implementation of Excise Duty

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Excise DutyImplementation in BUSY

Overview of Excise Duty

Excise duty is an indirect tax levied on goods produced or manufactured within acountry. In other words, it is a duty on goods that are manufactured locally for

domestic consumption. It is charged whenever the goods are moved from theirprincipal place such as factory or godown even if the movement of goods is for stock

transfer. Being an indirect tax, it is collected by the manufacturer and deposited with

the government. The manufacturer passes on the burden of the duty to theconsumer in the form of increased cost price.

Excise duty comes under the purview of Central overnment and thus, the Centralovernment is responsible for levy and collection of excise duty. Excise duty is

popularly known as Central Excise.

Central Excise !uty is the single biggest source of revenue for the Centralovernment.

To manufacture excisable goods it is necessary for the manufacturer to register withthe Central Excise authority.

Basis for Levy and Collection of Excise Duty

"hen a new commodity is manufactured excise duty is levied but the duty is

collected only on the removal of the goods. In other words, when the manufacturedgoods are removed for the purpose of sale or consumption excise duty is levied.

#et us understand with the help of a case scenario.

$head Cars is a car parts manufacturing concern based in !elhi. %n $pril &', ())' it manufactured &,')) car parts comprising of car seats and

engine parts. %n $pril (', ())' it sold all the &,')) manufactured car parts to a dealer

based in !elhi.In this case, excise duty will be levied on the manufactured goods on $pril (' since

the goods were removed *sold+ on this date. Thus, as soon as the goods areproduced or manufactured they are liable for excise duty but the excise duty is

collected only at the time of removal of the goods.

$lthough the final burden of excise duty falls on the consumer in the form of price

hike but the liability to collect and deposit excise duty with the Central government is

on the producer or manufacturer.

There are different types of excise duties that are levied depending on the goodsunder consideration. #et us discuss the types of excise duties in detail.

Types of Excise Duty

There are three types of Excise duties levied in India. These are Basic Excise !uty

BIPL Implementation of Excise Duty 1



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$dditional Excise !uty

-pecial Excise !uty

Basic Excise Duty

Basic Excise !uty *BE!+ is charged as per -ection of Central Excises and -alt $ct

&/00 on all excisable goods other than salt, which are produced or manufactured inIndia at the rates set forth in the -chedule to the Central Excises Tariff $ct, &/1'.

Additional Excise Duty

$dditional Excise !uty *$E!+ is charged as per -ection of the $dditional !uties of

Excise $ct &/'2 on the goods described in the -chedule to this $ct. $E! is chargedin lieu of -ales tax and it is shared between Central and -tate overnments.

Special Excise Duty

-pecial Excise !uty *-E!+ is levied on all excisable goods that are sub3ect to BE!

under the Central Excises and -alt $ct &/00. Each year the relevant provisions of the

4inance $ct specify whether -E! will be levied and collected during the relevantfinancial year.

"e have discussed the broad outline of the excise duty system. #et us now discuss

the working of the excise duty system.

Working of te Excise Duty Syste!

5nder the excise duty system, the manufacturer produces, sells the goods, andcollects the appropriate excise duty. 4urther, the manufacturer deposits the excise

duty collected with the Central overnment.

The Central government needs to exercise control over excise duty collection to keep

a check on the payment of excise duty. 4or this purpose the manufacturer need tomaintain certain registers depending on the type of excise reporting that the

manufacturer comes under.

Types of Excise "eporting

Excise reporting refers to how a manufacturer reports the collection of excise duty. Inother words, the type of registers that the manufacturer maintains comprises excise

reporting.

There are two types of Excise 6eporting&. 7anufacturing Excise 6eporting

(. Trading Excise 6eporting

The basic differentiator between the two types of excise reporting is the nature of the

transactions carried out by the manufacturer8dealer.

#et us understand with the help of diagrammatic representation.




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Ahead Cars

(Manufacturer)

Fast Wheels

(Dealer)

Today Cars

(Manufacturer)

Go Cars(Dealer)

In this case scenario, $head Cars and Today Cars are manufacturing concerns that

produce car parts. These concerns pay excise duty on purchase of raw material andcollect excise duty on the sale of the goods. Thus, they will maintain manufacturing

excise reporting.%n the other hand, 4ast "heels is a trading concern *dealer+ that purchases

excisable goods and pays excise duty but when it sells the goods it cannot collect

excise duty. The trading concern *dealer+ cannot collect excise duty on sales becausethe trading concern simply passes on the goods to a further manufacturer or dealer.

It has not produced a new product and thus cannot charge excise duty. In such a

case, 4ast "heels will come under trading excise reporting. -imilarly, o Cars is atrading concern *dealer+ that will come under trading excise reporting.

Note: The terms trading concern and dealer have the same meaning !oth the termsmean a middle "usiness entity in the chain of transactions These terms have "eenused interchangea"ly in the document #imilarly$ the terms manufacturing concernand manufacturer have the same meaning and have "een used interchangea"ly in

the document

To summari9e we can say that if a manufacturer collects excise duty on sale of goods

then manufacturing excise reporting is applicable. %n the other hand, if amanufacturer8dealer does not collect excise duty on the sale of goods then trading

excise reporting is applicable.

Typically speaking, manufacturers come under manufacturing excise reporting whilethe dealers come under trading excise reporting. Thus, we can conclude that the

type of excise reporting applicable depends on whether excise duty is collected onthe sale of goods.

#et us now discuss the working of the two types of excise reporting in detail.

#$ %anufacturing Excise "eporting

4or manufacturing excise reporting there are primarily eight registers that are

re:uired. These are&.& ;ersonal #edger $ccount

&.( Excise !uty 6egister

&. 6 ($ II&.0 6 (C II

&.' 6<($&&.= 6<&

&.2 4orm E6<&&.1 CE>?$T 6eturn

#et us discuss these registers in detail.

#$# &ersonal Ledger Account

!etails regarding the deposit and the ad3ustment of the excise duty are recorded in a

register called ;ersonal #edger $ccount, popularly known as ;#$. ;#$ is the record of the amount deposited by the manufacturer with the excise authorities for payment of

excise duty. ;#$ is to be maintained in the prescribed form for each excisable good.




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Each debit and credit entry must be made on a separate line and assigned a runningserial number for each financial year.

There are two methods of maintaining the ;#$ account. %ne is where advance

payment is made into ;#$ account and second is where payment is made into ;#$account as and when the excisable goods are sold. "e will discuss both the methods

in detail.

#et us start with the first method. 5nlike -ales Tax in which the tax is first collected

and then deposited, excise duty is first deposited and then collected i.e. an advance

payment of excise duty is deposited in banks irrespective of whether any sale orconsumption of goods has taken place. Excise duty can be charged on sales only

after an advance payment has been deposited in the bank.

"hen the assessee *manufacturer+ deposits any amount with the Central Exciseauthorities for payment towards excise duty, he makes a debit entry in the ;#$. $t

the time of sale or consumption of excisable goods, the assessee pays the dutydetermined by him by making a credit entry in the ;#$. The balance in the ;#$ at a

given point of time is the amount available for future payment of excise duty. If any

goods are sold or consumed without a credit entry or without ade:uate debit balancein the ;#$, they will be treated as goods sold or removed without payment of duty.Excise !uty can be charged on sale or consumption only when ;#$ register has a

debit balance.

This is the first method. Earlier it was mandatory to make an advance payment into;#$ but now it is not mandatory.

In the second method, payment into the ;#$ account is made as and when excisable

goods are sold. Thus, the only difference between the two methods is that noadvance payment in ;#$ account is re:uired in the second method. Everything else

remains the same in both the methods.

#et us understand with the help of an example.

%n $pril &, ())', ;#$ has a balance of 6s. &)),))). %n $pril 0, goods are sold andexcise duty amounting to 6s. '),))) is collected. The excise duty collected is

ad3usted against the ;#$ balance of 6s. &,)),))).

iven here in the table format is the balance in ;#$ account and the corresponding

ad3usted excise duties on sales.

Date Ty%e of

transaction

&'cise duty on

sales to "e

adusted

!alance in the *A

after the

adustment &<0<)' >one ) &,)),)))

0<0<)' !uty $d3usted '),))) '),)))

#$' Excise Duty "egister

In Excise !uty register, details of sale transactions on which excise duty has been

collected are entered. 4or example, $head Cars produces and sells car parts toanother dealer. It collects excise duty on the sale made. -uch a transaction will be

entered in the Excise !uty register.




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Excise !uty paid onpurchase

>.$ ',)))

Excise !uty collected*payable+ on sales

',))) =,)))

>et Excise !uty payable

*Excise !uty Collected D

Excise !uty ;aid+

>.$. =,))) < ',))) &,)))

In this case scenario, for Today Cars the input excise duty paid is 6s ',))) while the

output excise duty is 6s. =,))). -ince the manufacturing concern paid excise duty onthe purchase of raw material it can set off the output excise duty against input excise

duty paid. Thus the net excise duty payable is 6s. &,))) *=,))) D ',)))+.

Note: Do not include the e'cise duty %aid on %urchase in the cost for Today Cars -fthe e'cise duty is included then it +ill lead to dou"le ta'ation

The Central government allows the facility of set<off against the input excise dutypaid. #et us assume that the manufacturer has paid excise duty in advance and at

the time of purchase and sale he makes the appropriate ad3ustments.

In this case scenario, let us assume that Today Cars made an advance payment of

excise duty amounting to 6s. ',))). It recorded this entry in the ;#$. There was a

transaction for purchase of raw material on which excise duty amounting to 6s.',))) was paid was recorded in the 6 ($ II register. In addition, there was a sale

transaction on which excise duty amounting to 6s. =,))) was collected was recordedin the Excise !uty 6egister. Conse:uently, ad3ustment for excise duty amounting to

6s. &,))) *=,))) D ',)))+ was made in the ;#$ $ccount. >ow the ;#$ account has abalance of 6s. 0,))).

6 ($ II records the transactions for raw materials only. In a business scenario

there can be a case where input excise duty can be claimed on purchase of goodsother than raw material. 4or this purpose we have 6 (C II register. #et us discuss

this register in detail.

#$+ ") '(C **

The purpose of this register is to enable the manufacturer claim input excise duty

paid on purchase of capital goods. Capital oods are those goods that are used overa long period of time. These goods help in the production of finished goods. -ome

examples of capital goods are machinery, computers, and so on.

#et us understand with the help of a case scenario. "e will continue with the TodayCars case scenario. %n une ', Today Cars purchased machinery worth 6s. 0),)))

for business purpose and paid excise duty amounting to 6s. 0,))). $ccording to the

specifications, Today Cars can claim the input excise duty paid on purchase of machinery since it is a capital good. Thus, this entry will be recorded in the 6 (C

II register and the appropriate ad3ustment entry will be made in the ;#$. Today Carswill ad3ust the balance of 6 (C II register manually in the ;#$ and the resultant

balance in the ;#$ will be 6s. 1,))) while 6 (C II register will have a nil balance.

6 (C II register is similar to 6 ($ II register except that purchase transactions

for only capital goods are entered in 6 (C II register. Thus, the only difference




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between the two registers is that transaction for raw materials are entered in 6 ($II register while transactions for capital goods are entered in 6 (C II register.

#$, ") '(A *

6 ($<I 6egister contains stock details of raw materials. It contains details such as

date of transaction, type of transaction, voucher8bill number, :uantity received,party, :uantity out *with8without duty+, and :uantity out *manufacturing+.

#$- ").*

6<I 6egister contains duty details and stock details of finished goods. It contains

details such as date of transaction, voucher8bill number, :uantity in, :uantity out*with or without duty+, assessable value, duty details, duty amount, and balance

:uantity.

#$/ 0or! E".*

4orm E.6.<& provides the details of excise charged on the goods at the time of sales.

There are two sub<reports under 4orm E.6.<& report. These are• !etails of oods and !uty ;ayable D This report contains the duty related and

:uantitative details of the goods. 4or example details such as :uantity out,unit, :uantity received, and opening balance of goods will be displayed in the

register.

• !etails of CE>?$T Credit $vailed D This report contains details that are

entered in the $d3ust Excise $mount transaction. In case no credit is availed

then no details will be displayed.

#$1 CE23AT "eturn

CE>?$T 6eturn provides the details of excise charged on the goods at the time of

purchase. This report can be generated for two categories• Inputs *6aw materials+ This report provides the details of 7%!?$T claimed

on raw materials and passed in the 6<($II register at the time of purchase.

This report provides the details like supplier name, supplier type, date, billno., value of the goods, BE!, tariff along with the total of credit 5tili9ed.

• Capital oods This report provides the details of 7%!?$T claimed on capital

goods and passed in the 6<(CII register at the time of purchase. This

report provides the details like supplier name, supplier type, date, bill no.,value of the goods, BE!, tariff, :uantity along with the total of credit 5tili9ed.

"e have discussed 7anufacturing Excise 6eporting in detailF let us now move onto

Trading Excise 6eporting.

'$ Trading Excise "eporting

5nder Trading Excise 6eporting, the primary point to keep in mind is that the

manufacturer or dealer who come under this reporting cannot collect excise duty onthe sales.

#et us understand with the help of a case scenario. "e will continue with the Today

Cars case scenario. Today Cars purchases raw material directly from their supplier,

$head Cars. This process is very taxing for Today Cars, since they do not have a




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robust procurement and distribution system. They are looking for a dealer *trader+who can handle the procurement of raw material from their supplier. 4or this

purpose, they contact 4ast "heels, a trading concern *dealer+ that supplies rawmaterial to manufacturers and dealers.

#et us understand with the help of diagrammatic representation.

Ahead Cars -nc

(Manufacturer)

Fast Wheels

(Dealer)

Today Cars

(Manufacturer )

Go Cars

(Dealer)

>ow 4ast "heels procures the raw material from $head Cars and sells it to Today

Cars. #isted here are the transactions that took place for the month of uly. %n uly &), 4ast "heels purchased raw material worth 6s. '),))) from $head

Cars and paid excise duty amounting to 6s. ',))). %n uly &', 4ast "heels sold the raw material to Today Cars for 6s. =',)))

and did not charge excise duty. %n uly (), Today Cars processed the raw material, sold it to o Cars for 6s.

2),))), and charged excise duty amounting to 6s. 2,))).

-m%ortant %oints to remem"er: Fast Wheels is a trading concern (dealer) and does not collect any e'cise

duty on sale of goods The reason is that e'cise duty is levied only +hen ane+ %roduct is %roduced or manufactured -n case of Fast Wheels no ne+

%roduct is %roduced or manufactured There is a re.uirement for "eing covered under trading e'cise re%orting The

re.uirement is that the trading concern or dealer should "e registered +iththe e'cise authorities as an e'cise dealer




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#et us have a look at the cost price and selling price given here in the form of a tablefor the business entities in the chain.

&lements,!usines

s &ntity

Ahead Cars

(Manufacturer )

Fast

Wheels

(Dealer)

Today Cars

(Manufacturer )

Go Cars

(Dealer )

Cost ;rice*manufacturing

cost8;rocurementcost+

'),))) '',))) =',))) 22,)))

ross ;rofit margin8

?alue $dded

>.$. &),))) ',))) &),)))

ross -elling ;rice '),))) '',))) A&),)))

=',)))

=',))) A ',))) 2),)))

22,))) A&),)))

12,)))

Excise !uty *&)+ ',))) >.$. 2,))) >.$

>et -elling ;rice*Total+

'),))) A ',))) '',)))

=',))) 2),))) A 2,))) 22,)))

12,)))

Excise !uty paid on

purchase

>.$ ',)))

*recoveredfrom

Today

Cars+

',))) 2,)))

*willrecover

from the

buyer+

Excise !uty collected

*payable+ on sales

',))) >.$ 2,))) >.$

>et Excise !uty

payable *Excise !utyCollected D Excise

!uty ;aid+

',))) >.$ 2,))) < ',)))

(,)))

>.$

>et ;rofit *>et

-elling ;rice D Cost;rice D >et Excise

!uty ;ayable+

>.$ &),)))

*=',))) D'',)))+

&),))) *22,)))

D ='))) D ()))+

>.$

Note: For this case scenario$ +e assume the follo+ing: No C#T or /AT is levied on any of the three transactions given here

Ahead Cars$ the manufacturing concern has not %aid any e'cise duty on the

%urchase This is done to sim%lify the e'am%le

In this case scenario, 4ast "heels pays excise duty and includes it in the cost price,

thus increasing the cost price to 6s. '',))). 4urther, it sells the goods to Today Carsfor 6s. =),))) and recovers the excise duty amounting to 6s. ',))) from Today

Cars. >ow, Today Cars is a manufacturing concern that collects excise duty on sale,

thus it can claim the input excise duty paid on purchases to avoid double taxation.!ue to an extra link in the chain, 4ast "heels, it becomes difficult to claim the inputexcise duty. To simplify the situation, 4ast "heels has to furnish all the details of the

purchase on which excise duty was paid, to Today Cars to enable Today Cars to claiminput excise duty. Claim of input excise duty is commonly referred to as 7%!?$T

benefit.

This process of furnishing information by the dealer is the application of tradingexcise reporting. 5nder trading excise reporting, the dealers can pass the 7%!?$T




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benefit to manufacturers *buyers+ to whom they supply raw material. In order to doso, the dealer has to furnish the details of the manufacturer from whom the dealer

purchased the goods initially. This information will be made available on the salesinvoice. The details include the :uantity purchased from the manufacturer, excise

duty levied on the purchase and excise duty to be transferred on the goods sold. Theamount of excise duty transferred forms the basis for claiming 7%!?$T benefit.

The details of the purchase are furnished in the form of two registers listed here

(.& 6 (!(.( 4orm (

#et us discuss these registers in detail.

'$# ") '(D

This register contains the details of the purchase and sale of goods by the dealer.

This register is maintained separately for different goods or items. $ll the purchaseand sales transactions for a particular item are recorded in this register separately.

The purpose of maintaining such a register is keep a check on the sale and purchase

of an item on which the dealer is going to pass the 7%!?$T benefit to themanufacturer *buyer+.

#et us understand with the help of a case scenario. "e will continue with the case

scenario of 4ast "heels. #et us assume that 4ast "heels purchased goods worth 6s.'),))) from $head Cars and paid excise duty amounting to 6s. &),))). 4ast "heels

will record the purchase transaction in the 6 (! register. >ow 4ast "heels sold thegoods in two lots worth 6s. ),))) each to Today Cars, a manufacturing concern and

reat Cars, a trading concern *dealer+. Thus, 4ast "heels will record these two sales

in the 6 (! register against the purchase transaction.

This type of recording of purchase and sale transactions helps in maintaining a clearrecord as to which goods were purchased and when and how were they sold. The

significance of 6 (! register is that it helps us to track the payment of excise duty

and passing of the 7%!?$T benefit to the manufacturer *buyer+.

'$' 0or! '

This register lists down the purchase and sales transactions for all the goods or itemstogether. 5nlike 6 (! this register is not maintained item wise, rather it lists the

sales and purchase transactions separately for the items. %nly those purchase or saletransactions are recorded that affect the 6 (! register in some manner.

#et us understand with the help of a case scenario. "e will continue with the 4ast"heels case scenario. 4or the purchase and sale transactions carried out, 4ast

"heels will record the transactions in 4orm ( separately as sales and purchase.There will be no check on what item was purchased and where it was sold. -implelisting of the sales and purchase transactions that affect the 6 (! register will be

done.

;roper maintenance of records for sale and purchase helps in passing the 7%!?$Tbenefit to the manufacturer *buyer+. The 7%!?$T benefit can be passed to any level

in the chain of transactions. #et us understand with the help of an example.




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Ahead Cars

(Manufacturer

)

Fast Wheels

(Dealer)

Great Cars

(Dealer)

Today Cars(Manufacturer)

$head Cars, a manufacturing concern sells goods to 4ast "heels, a trading

concern *dealer+ that in turn sells the goods to reat Cars, a trading concern

*dealer+. reat Cars sells the goods to Today Cars, a manufacturing concern.

>ow reat Cars can pass the 7%!?$T benefit to Today Cars by furnishing the details

of both $head Cars and 4ast "heels that were involved in the chain of transactions.These details will be recorded in the 6 (! and 4orm ( registers for the purpose of

passing the 7%!?$T benefit to Today Cars. 4urther, the same details will be providedin the sales invoice.

In the sales invoice, the details of purchase of an item are to be provided. These are

• 7anufacturerGs detail along with details of the paid excise duty < In this case

the manufacturing concern is $head Cars.

•

-upplierGs !etail from whom the items have been purchased < In this case thesupplier is 4ast "heels.

• 7%!?$T details of the item sold such as how much :uantity of the item is left

against a particular purchase bill.

"e have discussed the working of the excise duty system with respect to types of

excise reporting. >ow let us discuss the minor changes in the excise duty systembrought about by government specifications.

Canges in te Excise Duty Syste!

Certain changes have been incorporated in the excise duty system following thespecifications given by the 4inance 7inistry. -ome of these changes are

Excise !uty system has been renamed CE>?$T *Central ?alue $dded Tax+ and

the 7%!?$T system has been renamed as the Cenvat Credit -cheme.

7%!?$T is commonly referred to as CE>?$T also. $ uniform Cenvat has beenlevied @ &= .

>o advance payment of excise duty is re:uired in the ;#$. $s and when the

goods are sold, the excise duty is deposited with the central government.

>ow that we have understood the concept of Excise !uty, let us discuss the

implementation of Excise 6eporting in B5-H. "e will first discuss 7anufacturingExcise 6eporting followed by Trading Excise 6eporting.




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*!ple!entation of %anufacturing Excise"eporting

The implementation of 7anufacturing Excise 6eporting in B5-H is a simple four<stepprocess. The steps are

&. Configure 7anufacturing Excise 6eporting(. 6ecord Input8%utput Excise !uty using vouchers. $d3ust Excise $mounts *If re:uired+

0. ?iew Excise 6eports and 6eturns

#et us discuss the steps in detail.

#$ Configure %anufacturing Excise "eporting

The first step is to configure Excise 6eporting in B5-H. There are three sub<steps in

configuring 7anufacturing Excise 6eporting. The sub<steps are

&.&Enable Excise 6eporting&.(Configure Control 7asters

&.Configure Excise 6eporting $ccount<wise&.0Enter %pening Information for 7anufacturing Excise

#$# Ena4le Excise "eporting

To enable Excise 6eporting in B5-H, perform the following steps

%pen the company you want to configure Excise 6eporting for by clicking

Company Open -elect your company

Click the Administration 7enu

• Click Configuration Features/Options Excise

• Enable the option Enable Excise Reporting by selecting the check box

and enter the appropriate details in the data fields that becomeactive.

iven here is a screenshot of Features/Option "indow for enabling Excise 6eporting

in B5-H.




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$fter you enable Excise 6eporting in B5-H, certain data fields become active. In the

Type of Excise Reporting data field select the Mfr. option for 7anufacturing Excise6eporting.

Click the Sae button

#$' Configure Control %asters

To configure control masters in B5-H perform the following steps

Click Configuration Features/Options Excise Configure Control Masters button to open the Control Masters "indow.

iven here is a screenshot of the Control Masters "indow.




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The relevance of Control 7asters is in relation to Tax 6eporting. In B5-H, when you

enter information for items and bill sundries in a voucher, the information is used foraccounting purpose. 4or Excise 6eporting, information is captured using a small

window that appears when you proceed for voucher saving *by clicking the Saebutton or pressing 4( key+.

#et us understand with the help of an example. "hen you enter a sales voucher for

sale of excisable goods, you need to enter the information for the item sold and theappropriate bill sundry to be attached. "hen you click the Sae button to save the

sales voucher an Excise !etails window appears. This window appears due the

information provided in the Control 7asters. This process has been explained indetail in the second topic *6ecord Input8%utput Excise !uty using vouchers+ with thehelp of an example and accompanied screenshots.

In the screenshot given above, for BE! Bill sundry under sales voucher we havespecified the control master as Excise !uty. This is a keyword that is used by B5-H

software to link the tax bill sundry in the sales voucher with the Excise !etails

"indow.

-pecify the appropriate control masters for different vouchers in the data fields.

Click the Sae button to close the Control Masters "indow.

Click the Sae button to close the Features/Options "indow.

#$( Configure Excise "eporting Account.wise

$fter Excise 6eporting is configured in B5-H, you need to configure Excise 6eportingaccount<wise for the sundry debtors and sundry creditors.

To configure an account for Excise 6eporting, perform the following steps

Click the Administration 7enu Masters Account Add




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In the Account Master " Add "indow, enter the appropriate information in

the data fields.

"hen you specify the group as -undry !ebtors or -undry Creditors, Excise#nformation for Account "indow appears within the Account Master " Add "indow.

iven here is the screenshot of the Account Master $ Add "indow.

Enter appropriate information in the data fields and click the O% button to close the

Excise #nformation for Account "indow. Click the Sae button to save the account information.

#$+ Enter Opening *nfor!ation for %anufacturing Excise

Hou will need to enter opening information for 7anufacturing Excise only if you are a

new user who has recently configured 7anufacturing Excise 6eporting. In such a

case, you may need to enter some opening information for accounts such as ;#$, 6($ II and so on.

To enter opening information, perform the following steps


Configuration

Opening #nformation

Excise Op. &alance Mfr. Excise

%n clicking the Mfr. Excise %ption, an Excise Opening &alances "indow

will appear.

Enter the appropriate balances for different accounts

iven here is a screenshot of the Excise Opening &alances "indow.


The supplier can beof three types:Manufacturer, IstStage, and IIndStage



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Click the Sae button to save the opening information

>ow that you have configured manufacturing excise reporting in B5-H, you canrecord the excise related vouchers.

'$ "ecord *nput5Output Excise Duty using 3oucers

Hou can record excise duty related vouchers in primarily four ways(.& Input Excise !uty *7%!?$T8CE>?$T claim+

(.( %utput Excise !uty(. Excise !uty !eposited with overnment

#et us discuss the four ways in detail.

'$# *nput Excise Duty 6%OD3AT5CE23AT clai!7If you have paid excise duty on purchase of excisable goods then you can enterexcise related details in the appropriate vouchers.

To record input excise duty, perform the following steps

Click the Transaction 7enu -elect the appropriate voucher

Enter appropriate information in the voucher

#et us understand the recording of input excise duty with the help of an example.

$head Cars is a car parts manufacturing concern. 4or the purpose of business, itpurchased semi<processed car parts and paid excise duty at &).

iven here is a screenshot of the purchase voucher that $head Cars enters forpurchase of semi<processed goods.




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Click the Sae button to save the voucher. %n clicking the Sae button an

Excise !etails "indow appears. If you -pecify HG in the 'pdate MO!(AT !etails data field, several fields become active. These are

• $d3ust in

• !ocument

• BE! $mount

• -E! $mount

• Cess $mount

#et us discuss these data fields in detail.

Ad8ust in

In this data field, select the register where you want to ad3ust the transaction. Hou

can ad3ust the transaction either in 6 ($<II or 6 (C<II register.

Docu!ent

In this data field, state the type of the transaction that you are entering. 4or

example, in the screenshot given above, the document is a purchase bill. By default,

the value in this data field is given according to the transaction voucher that you areentering.

BED A!ount

In this data field, enter the BE! amount that is levied on the transaction. By default

the bill sundry value *configured in control masters+ is given in this data field.

SED A!ount




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In this data field, enter the -E! amount that is levied on the transaction. By default

the bill sundry value *configured in control masters+ is given in this data field.

Cess A!ount

In this data field, enter the Cess amount that is levied on the transaction. By defaultthe bill sundry value *configured in control masters+ is given in this data field.

Click the O) button to close the Excise !etails "indow after you have entered

the appropriate information. %n closing the Excise !etails "indow a Sales

Tax/Excise Reporting !etails "indow appears.

iven here is a screenshot of Sales Tax/Excise Reporting !etails "indow.

In the Sales Tax/Excise Reporting !etails "indow there are five active data fields.These are

• ;urchase Bill >o.

• ;urchase Bill !ate

• !escription of Items

• Total Jty.

• 4orm !?$T ' >o.


&urcase Bill 2o$

In this data field, enter the purchase bill no., if any. If you leave this field blank thenthe voucher number is used as bill number for reporting.

&urcase Bill Date

In this data field, enter the purchase bill date. If you leave this field blank then the

date entered in the voucher is used as bill date for reporting.

Description of *te!s




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In this data field, enter the description of items that you want to be displayed in

Excise reporting.

Total 9ty$

In this data field, enter the :uantity of goods purchased that you want to display inExcise 6eporting.

0or! D3AT (, 2o$

In this data field, enter the details of road permit, if any. This information is re:uired

for generating the 4orm !?$T 'B report if state selected is !elhi and ?$T 6eportingis enabled.

Click the O) button to close the Sales Tax/Excise Reporting !etails "indow

and then click the Sae button to save the voucher.

Note: 0e%orting in !1#2 is done +ith the hel% of the &'cise Details Windo+ that

a%%ears +hile entering a voucher Thus$ "e careful +hile entering the details in the+indo+ -f you s%ecify 3N4 in the 1%date M5D/AT Details data field then no &'cise0e%orting +ill "e done for the %articular voucher

Hou can enter the transactions for the payment of excise duty using other vouchers

such as payment voucher.

'$' Output Excise Duty

If you have collected excise duty on sale of excisable goods then you can enterexcise related details in the appropriate vouchers.

To record output excise duty, perform the following steps Click the Transaction 7enu -elect the appropriate voucher


#et us understand recording of output excise duty with the help of an example.

$head Cars is a car parts manufacturing concern. It sold processed car parts*manufactured car parts+ to Car Today and charges excise duty at &).

iven here is a screenshot of the sales voucher that $head Cars enters for the sale of

car parts.




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Click the Sae button to save the voucher. %n clicking the Sae button an

Excise !etails "indow appears. If you -pecify HG in the Excise Applicable datafield, several fields become active. These are

• !ocument

• $ssessable ?alue

• BE! @

• BE! $mount

• -E! @

• -E! $mount

• Cess @

• Cess $mount

• !ate K Time of ;reparation of Invoice

• !ate K Time of 6emoval of oods

Docu!ent

In this data field, state the type of the transaction that you are entering. 4orexample, in the screenshot given above, the document is a sales invoice. By default,

the value in this data field is given according to the transaction voucher that you areentering.

Assessa4le 3alue

Enter the assessable value of the goods sold. The assessable value represents thevalue of the goods on which excise duty is levied.

BED :

Enter the BE! *Basic Excise !uty+ rate applicable on the assessable value. This valueis re:uired for Excise 6eporting.




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BED A!ount

In this data field, enter the amount of BE! that you want to reflect in Excise6eporting.

SED :

Enter the -E! *-pecial Excise !uty+ rate applicable on the assessable value. Thisvalue is re:uired for Excise 6eporting.

SED A!ount

In this data field, enter the amount of -E! that you want to reflect in Excise6eporting.

Cess :

Enter the cess rate applicable on the assessable value. This value is re:uired for

Excise 6eporting.

Cess A!ount

In this data field, enter the amount of cess amount that you want to reflect in Excise6eporting.

Date ; Ti!e of &reparation of *nvoice

In this data field, enter the date and time of preparation of invoice. By default, thecurrent data and time are displayed in the field. Hou can change the value as per

your re:uirement.

Date ; Ti!e of "e!oval of )oods

In this data field, enter the date and time of removal of goods. By default, the

current data and time are displayed in the field. Hou can change the value as peryour re:uirement.

Click the O) button to close the Excise !etails "indow after you have entered

the appropriate information. %n closing the Excise !etails "indow a Sales

Tax/Excise Reporting !etails "indow appears.

iven here is a screenshot of the Sales Tax/Excise Reporting !etails "indow.




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In the Sales Tax/Excise Reporting !etails "indow there are three active data fields.

These are

• !escription of Items

• Total Jty.

• 4orm !?$T 0 >o.


Description of *te!s

In this data field, enter the description of items that you have sold.

Total 9ty$

In this data field, enter the :uantity of goods sold that you want to display in Excise

6eporting.

0or! D3AT (+ 2o$

In this data field, enter the details of road permit, if any. This information is re:uired

for generating the 4orm !?$T 'B report if state selected is !elhi and ?$T 6eportingis enabled.



Hou can enter the transactions for the receipt of excise duty using other voucherssuch as 3ournal voucher.

'$( Excise Duty Deposited wit )overn!ent

"hen you deposit the net excise duty payable with the government, you need to

record the transaction using a voucher in B5-H.

To record payment of excise duty, perform the following steps Click the Transaction 7enu -elect payment voucher


iven here is a screenshot of the payment voucher that $head Cars enters forpayment of excise duty to the government.




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Click the Sae button to save the voucher. %n clicking the Sae button a *+A

Account !etails "indow appears. If you -pecify HG in the ;#$ $ccount !etails

data field, several fields become active. These are

• !ocument

• ;#$ *BE!+

• ;#$ *-E!+

• ;#$ *Cess+

Note: -f you s%ecify 3N4 in the *A Account Details Windo+ then the %ayment of e'cise duty is not reflected in the *A

Docu!ent

In this data field, enter the name of the document that is needed to deposit theexcise duty. By default, T6= Challan is displayed in the data field. This detail is

re:uired for Excise !uty 6eporting.

&LA 6BED7

In this data field, enter the amount of excise duty deposited w.r.t BE!.

&LA 6SED7

In this data field, enter the amount of excise duty deposited w.r.t -E!.

&LA 6Cess7

In this data field, enter the amount of cess deposited with the government.




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Note: -f you are de%ositing different ty%es of e'cise duty such as !&D and #&D at the same time then +hile entering the transaction in the %ayment voucher$ enter thedetails for the different ty%e of e'cise duty se%arately

Click the O) button to close the *+A Account !etails "indow and then

click the Sae button to save the voucher.

($ Ad8ust Excise A!ounts

In certain cases there can be an instance where a concern may have both input

excise amount *7%!?$T8CE>?$T claim+ and output excise amount. In such a case,you can ad3ust the output excise amount against the input excise amount.

To ad3ust the output excise amount, perform the following steps

Click the Transaction 7enu Ad,ust Excise Amounts

Enter the amount to be ad3usted in the appropriate excise amount column

iven here is a screenshot of the Ad,ustment of Excise Amounts "indow.

Hou can ad3ust the output excise duty *payable+ against input excise duty

*claimable+. In the screenshot, output excise duty is 6s. (,))) while the input exciseduty is 6s. &,')). "e can ad3ust output excise duty against input excise duty. Thus,

6s. &,')) out of 6s. (,))) can be ad3usted. The net amount of 6s. ')) *(,))) D

&,'))+ will appear in Excise 6eporting.

Note: &'cise duty %aya"le amount can a%%ear only in case of Manufacturing &'cise0e%orting The reason is that in Trading &'cise 0e%orting there can "e never "e any

%aya"le e'cise duty


Output Ecise !uty "#ayable$ from salesis displayed in this field

Input Ecise !uty "%laimable$displayed here

Output Ecise !uty can be ad&usted againstInput Ecise !uty'



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+$ 3iew Excise "eports and "eturns

%nce you have recorded excise related transactions, you can view the Excise related

reports and returns. To view the Excise 6eports, perform the following tasks Click !isplay 7enu Excise Reports -elect a report from the following

options

• 6<I 6egister• ;#$ 6egister

• 6 ($<I 6egister

• 6 ($<II 6egister

• 6 (C<II 6egister

• Excise !uty 6egister

• 4orm E.6.D&

• CE>?$T 6eturn

iven here is a screenshot of the Excise Reports menu options.

Enter the date range in Starting !ate and Ending !ate fields8-elect the

appropriate option to generate the report ?iew the respective Excise 6eport

iven here is a brief description for each of the Excise 6eports.

").* "egister

6<I 6egister contains duty details and stock details of finished goods. It containsdetails such as date of transaction, voucher8bill number, :uantity in, :uantity out

*with or without duty+, assessable value, duty details, duty amount, and balance:uantity. Hou have the option to view the report either Item<wise, Item roup<wise

or Tariff<Leading<wise.

&LA "egister




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;#$ 6egister *;ersonal #edger $ccount+ provides the details regarding the depositand the ad3ustment of the excise duty. It is the record of the amount deposited by

the manufacturer with the excise authorities for payment of excise duty.

") '(A.* "egister

6 ($<I 6egister contains stock details of raw materials. It contains details such asdate of transaction, type of transaction, voucher8bill number, :uantity received,

party, :uantity out *with8without duty+, and :uantity out *manufacturing+. Hou havethe option to view the report either Item<wise, Item roup<wise or Tariff<Leading<

wise.

") '(A.** "egister

6 ($<II register provides details of the purchase, purchase return, and sale return

transactions for raw materials only. These transactions are those on which exciseduty has been paid.

The details regarding such purchase transactions are re:uired for the purpose of

claiming input excise duty credit on raw material.

") '(C.** "egister

6 (C<II register provides details of the purchase, purchase return, and salesreturn transactions for capital goods only. These transactions are those on which

excise duty has been paid.The details regarding such purchase transactions are re:uired for the purpose of

claiming input excise duty credit on capital goods.

Excise Duty "egister

Excise !uty register records the details of the sale transactions on which excise duty

has been collected. 4or example, $head Cars produces and sells car parts to anotherdealer. It collects excise duty on the sale made. -uch a transaction will be entered in

the Excise !uty register.

0or! E$"$.#

4orm E.6.<& provides the details of excise charged on the goods at the time of sales.There are two sub<reports under 4orm E.6.<& report. These are

• !etails of oods and !uty ;ayable D This report contains the duty related and

:uantitative details of the goods. 4or example details such as :uantity out,

unit, :uantity received, and opening balance of goods will be displayed in theregister.

• !etails of CE>?$T Credit $vailed D This report contains details that areentered in the $d3ust Excise $mount transaction. 4or example, it contains

information on opening balance, credit availed on inputs, capital goods andcredit utili9ed on inputs, capital goods and so on. In case no credit is availed

then no details will be displayed.

CE23AT "eturn




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CE>?$T 6eturn provides the details of excise charged on the goods at the time of purchase. This report can be generated for two categories

• Inputs *6aw materials+ This report provides the details of 7%!?$T8CE>?$T

claimed on raw materials and passed in the 6<($II register at the time of

purchase. This report provides the details like supplier name, supplier type,date, bill no., value of the goods, BE!, tariff along with the total of credit

5tili9ed.• Capital oods This report provides the details of 7%!?$T8CE>?$T claimed

on capital goods and passed in the 6<(C II register at the time of purchase. This report provides the details like supplier name, supplier type,

date, bill no., value of the goods, BE!, tariff, :uantity along with the total of credit 5tili9ed.

$fter following these four steps you have successfully implemented 7anufacturing

Excise 6eporting in B5-H.




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*!ple!entation of Trading Excise "eporting

The implementation of Trading Excise 6eporting in B5-H is a simple three<step

process. The steps are&. Configure Trading Excise 6eporting

(. 6ecord Input Excise !uty using vouchers. ?iew Excise 6eports and 6eturns

#et us discuss the steps in detail.

#$ Configure Trading Excise "eporting

The first step is to configure Excise 6eporting in B5-H. There are three sub<steps inconfiguring Trading Excise 6eporting. The sub<steps are

&.& Enable Excise 6eporting

&.( Configure Control 7asters&. Configure Excise 6eporting $ccount<wise

&.0 Configure Excise 6eporting Item<wise&.' Enter %pening Information for Trading Excise

#$# Ena4le Excise "eporting

To enable Excise 6eporting in B5-H, perform the following steps

%pen the company you want to configure Excise 6eporting for by clicking

Company Open -elect your company


• Click Configuration Features/Options Excise

• Enable the option Enable Excise 6eporting by selecting the check box

and enter the appropriate details in the data fields that becomeactive.

iven here is a screenshot of Features/Option "indow for enabling Excise 6eporting

in B5-H.




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$fter you enable Excise 6eporting in B5-H, certain data fields become active. In theType of Excise Reporting data field select the Trading option for Trading Excise

6eporting. %n selecting the Trading option, a Restrictions button becomes active.

Click the Restrictions button to open the 6estrictions for Trading Excise

Feature "indow.

6ead the restrictions carefully. Click the O% button to close the window

Click the Sae button to save the configuration settings

#$' Configure Control %asters

To configure control masters in B5-H perform the following steps

Click Configuration Features/Options Excise Configure Control

Masters button to open the Control Masters "indow.

iven here is a screenshot of the Control Masters "indow.




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The relevance of Control 7asters is in relation to Tax 6eporting. In B5-H, when you

enter information for items and bill sundries in a voucher, the information is used foraccounting purpose. 4or Excise 6eporting, information is captured using a small

window that appears when you proceed for voucher saving *by clicking the Saebutton or pressing 4( key+.

#et us understand with the help of an example. "hen you enter a sales voucher for

sale of excisable goods, you need to enter the information for the item sold and theappropriate bill sundry to be attached. "hen you click the Sae button to save the

sales voucher an Excise !etails window appears. This window appears due to the

information provided in the Control 7asters. This process has been explained indetail in the second topic *6ecord Input Excise !uty using vouchers+ with the help of an example and accompanied screenshots.

In the screenshot given above, for BE! Bill sundry under sales voucher we havespecified the control master as Excise !uty. This is a keyword that is used by B5-H

software to link the tax bill sundry in the sales voucher with the Excise !etails

"indow.

-pecify the appropriate control masters for different vouchers in the data fields.

Click the Sae button to close the Control Masters "indow.

Click the Sae button to close the Features/Options "indow.

#$( Configure Excise "eporting Account.wise

$fter Excise 6eporting is configured in B5-H, you need to configure Excise 6eportingaccount<wise for the sundry debtors and sundry creditors.

To configure an account for Excise 6eporting, perform the following steps

Click the Administration 7enu Masters Account Add




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In the Account Master " Add "indow, enter the appropriate information in

the data fields.

"hen you specify the group as -undry !ebtors or -undry Creditors, Excise#nformation for Account "indow appears within the Account Master " Add "indow.

iven here is the screenshot of the $ccount Master $ Add "indow.

Enter appropriate information in the data fields and click the O% button to close theExcise #nformation for Account "indow.

Click the Sae button to save the account information.

>ow that you have configured Trading excise reporting in B5-H, you can record the

excise related vouchers.

#$+ Configure Excise "eporting *te!.wise

$fter Excise 6eporting is configured in B5-H account<wise, you need to configure

Excise 6eporting for the items on which excise duty is paid.

To configure an item for Excise 6eporting, perform the following steps

Click the Administration 7enu Masters #tem Add

In the #tem Master " Add "indow, enter the appropriate information in

the data fields.

iven here is the screenshot of the #tem Master $ Add "indow.


The supplier can beof three types:Manufacturer, IstStage, and IIndStage



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To maintain excise related details for an item, specify HG in the Maintain R-$! datafield. 4urther, you can specify the tariff heading, if any, in the Tariff 0eading data

field.

Click the O% button to close the Excise #nformation for #tem "indow after

entering the appropriate information in the data fields

Click the Sae button to save the Item information.

#$, Enter Opening *nfor!ation for Trading Excise

Hou will need to enter opening information for Trading Excise only if you are a new

user who has recently configured Trading Excise 6eporting. In such a case, you may

need to enter some opening information for items.

To enter opening information, perform the following steps

Click the Administration 7enu Configuration Opening #nformation

Excise Op. &alance Trading Excise -elect the item for which you want

to enter information.

%n selecting the item, a 6 ! Opening &alances "indow appears. iven here is a

screenshot of the R- ! Opening &alances "indow.


Specify (Y) to

enableTradingEcise



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Enter appropriate information in the grid

4or example, in the screenshot given above, certain information has beenentered. 4rom the information we can conclude that -emi<processed itemwas purchased from o Cars, the supplier on )0<)0<)'. 4urther, the bill

number, :uantity purchased, and reference number is specified.

;ress the Enter key after you enter the 6ef. >o. %n pressing the Enter key

a Manufacturer1s !etail "indow appears. iven here is a screenshot of the

Manufacturer1s !etail "indow.

Enter appropriate information in the data fields.

4or example, in the screenshot given above, certain information has been

entered. 4rom the information we can conclude that % Cars, the supplierpurchased -emi<processed item from $head Cars, the manufacturer on

)&<)0<)'. 4urther, the 6 (<! ;age >o, 6 (<! Entry -.>o., billnumber, :uantity purchased, assessable value and BE! rate are specified.

Click the O% button to save manufacturerGs detail

Click the Sae button to save the opening information




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>ow that you have configured Trading excise reporting in B5-H, you can record theexcise related vouchers.

'$ "ecord *nput Excise Duty 6%OD3AT5CE23AT Clai!7 using3oucers

If you have paid excise duty on purchase of excisable goods then you can enterexcise related details in the appropriate vouchers.

To record input excise duty, perform the following steps

Click the Transaction 7enu -elect the appropriate voucher


#et us understand the recording of input excise duty with the help of an example.

4ast "heels is a dealer in car parts. It typically purchases from $head Cars, amanufacturer and further sells car parts to another manufacturer. 4or purpose of

business, it purchased semi<processed car parts and paid excise duty at &).

iven here is a screenshot of the purchase voucher that 4ast "heels enters forpurchase of semi<processed goods.

Click the Sae button to save the voucher. %n clicking the Sae button a R-$

! !etails "indow appears. If you -pecify HG in the 5pdate 7%!?$T !etails

data field, several fields become active. These are

• 6ef. >o.

• 6<(! ;age >o.

• 6<(! Entry -.>o.

• >ame




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• Bill >o.

• !ate

• Total Jty.

• $ss. ?alue

• 6ate of BE! *+

• Total BE!

• 6ate of -E! *+

• Total -E!

• 6ate of Cess *+

• Total Cess


"ef$ 2o$

Enter the reference number for the transaction. By default, the voucher numberalong with date of transaction is displayed in the data field.

In the screenshot given above, &8&<0<())' represents the voucher number and thedate of transaction.

").'(D &age 2o$

It is a common practice amongst dealers to maintain physical registers in order to

keep a track of the sales and purchase of excisable goods. In this data field, enterthe page number of the register where the purchase transaction is recorded. This

information is used for invoice printing.

").'(D Entry S$2o$

In this data field, enter the serial number of the transaction recorded in the register.

This information is used for invoice printing.

2a!e

In this data field, enter the name of either the manufacturer for whom the goods

were purchased or the one who is mentioned on the supplierGs bill.

Bill 2o$

In this data field, enter the bill number mentioned on the supplierGs bill. By default,

the voucher number is displayed in this data field.

Date

In this data field, enter the date of the transaction as mentioned on the supplierGs

bill. By default, the date of the voucher is displayed in this data field.

Total 9ty$

In this data field, enter the :uantity of the goods purchased as mentioned on thesupplierGs bill. By default, the :uantity mentioned in the voucher is displayed in this

data field.




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Ass$ 3alue

In this data field, enter the assessable value of the goods purchased as mentionedon the supplierGs bill. By default, the total value of the transaction in the voucher is

displayed in this data field.

"ate of BED 6<7

In this data field, enter the rate of BE! *+ as mentioned on the supplierGs bill. By

default, the rate of BE! as given in the bill sundry is displayed in this data field.

Total BED

In this data field, enter the BE! amount as mentioned on the supplierGs bill. By

default, the amount of BE! as given in the bill sundry is displayed in this data field.

"ate of SED 6<7

In this data field, enter the rate of -E! *+ as mentioned on the supplierGs bill. Bydefault, the rate of -E! as given in the bill sundry is displayed in this data field.

Total SED

In this data field, enter the -E! amount as mentioned on the supplierGs bill. By

default, the amount of -E! as given in the bill sundry is displayed in this data field.

"ate of Cess 6<7

In this data field, enter the rate of Cess *+ as mentioned on the supplierGs bill. By

default, the rate of Cess as given in the bill sundry is displayed in this data field.

Total Cess

In this data field, enter the Cess amount as mentioned on the supplierGs bill. By

default, the amount of Cess as given in the bill sundry is displayed in this data field.

Click the O) button to close the R-$! !etails "indow after you have

entered the appropriate information. %n closing the R-$! !etails "indow a

Sales Tax/Excise Reporting !etails "indow appears.

Note: 0e%orting in !1#2 is done +ith the hel% of the 0G678D Details Windo+ that a%%ears +hile entering a voucher Thus$ "e careful +hile entering the details in the+indo+ -f you s%ecify 3N4 in the 1%date M5D/AT Details data field then no &'cise0e%orting +ill "e done for the %articular voucher

iven here is a screenshot of the Sales Tax/Excise Reporting !etails "indow.




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Hou can enter the transactions for the payment of excise duty using other vouchers

such as payment voucher.

($ 3iew Excise "eports and "eturns

%nce you have recorded excise related transactions, you can view the Excise related

reports and returns. To view the Excise 6eports, perform the following tasks Click !isplay 7enu Excise Reports -elect a report from the following

options

• 6 (! 6egister

• 4orm (

• Balance -tock !etails

iven here is a screenshot of the Excise Reports menu options.

-elect the appropriate option to generate the report

?iew the respective Excise 6eport

iven here is a brief description for each of the Excise 6eports.

").'(D "egister

6<(! 6egister contains the details of purchase and sale of goods by the dealer.

This register is maintained separately for different goods or items. $ll the purchaseand sales transactions for a particular item are recorded in this register separately.

Hou can view this report either for all items or one item.

0or! '


39_implementation of Excise Duty

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Transcript of 39_implementation of Excise Duty