GST Solution Approach Document Update May 2017

Internal
SAP Business One

GST draft solution approach
Rakesh Prasad, Martin Pavlinsky, Taylor Shao & Bella Wang
May, 2017
Disclaimer
The information in this presentation is confidential and proprietary to SAP and may not be disclosed without
the permission of SAP. Except for your obligation to protect confidential information, this presentation is not
subject to your license agreement or any other service or subscription agreement with SAP. SAP has no
obligation to pursue any course of business outlined in this presentation or any related document, or to
develop or release any functionality mentioned therein.
This presentation, or any related document and SAP's strategy and possible future developments, products
and or platforms directions and functionality are all subject to change and may be changed by SAP at any
time for any reason without notice. The information in this presentation is not a commitment, promise or
legal obligation to deliver any material, code or functionality. This presentation is provided without a
warranty of any kind, either express or implied, including but not limited to, the implied warranties of
merchantability, fitness for a particular purpose, or non-infringement. This presentation is for informational
purposes and may not be incorporated into a contract. SAP assumes no responsibility for errors or
omissions in this presentation, except if such damages were caused by SAPs intentional or gross
negligence.
All forward-looking statements are subject to various risks and uncertainties that could cause actual results
to differ materially from expectations. Readers are cautioned not to place undue reliance on these forward-
looking statements, which speak only as of their dates, and they should not be relied upon in making
purchasing decisions.
2016 SAP SE or an SAP affiliate company. All rights reserved. Internal 2

Agenda
Master Data & Document Numbering

Marketing Documents Sales AR
Inventory Transactions
Marketing Documents Purchase AP
Input Service Distribution
Tax Payment Wizard & Utilization

Master Data & Doc. Numbering
(CGST/IGST/UTGST Bill & Invoice Rule Considerations)
Notes in this document does not cover all the points under CGST/IGST/UTGST Bill and rules. Partners should always refer to the latest document on
www.cbec.gov.in and www.gst.gov.in
Law Requirements CGST Bill 2017
Registration
- Every supplier liable to register in state or union territory (except special states)
from where they make taxable supply of goods / services or both if their aggregate
turnover > 20 L
- For special category states > 10 L
- Registered person with < 50 L may opt to pay in lieu of tax payable by him an
amount calculated at a specific rate (not allowed for services except some, IGST,
eCommerce, not mfg of goods as notified by govt.)
- Every person who is registered or holds a license under an existing law
- Person having multiple business verticals in a state or union territory may be
granted separate registration number
- Person may get voluntarily registered
- Every person shall have a PAN number
- For TDS under GST in lieu of PAN Number a Tax Deduction and Collection Account
number may suffice

Law Requirements CGST Bill 2017
- Any specialized agency of the UN organizations, Multilateral Financial Institution and

Organizations notified under United Nation act, Consulate & Embassy of Foreign
Countries Or any other person notified shall be granted Unique Identity Number
- Registration can be cancelled. Cancellation can be revoked
- Following person have to register irrespective of threshold
- Person making Interstate taxable supply
- Casual taxable person making taxable supply
- Persons who are required to pay tax under reverse charge
- E-commerce operator & Person who needs to collect TCS (GST)
- TDS (GST) deductor
- Persons who make taxable supply of goods/services on behalf of others taxable person (e.g. agent)
- Input Service Distributor
- Person supplying online data
- Person notified by Govt.

Law Requirements IGST Bill 2017
Place of Supply (Goods), Except imports or exports

- In case of movement of goods the location of goods at the time at which the
movement of goods terminates for delivery to the recipient
- Goods delivered to a recipient on direction of 3rd person, in such case it shall be
deemed that the 3rd person has received the goods and place of supply of such
goods shall be principal place of business of 3rd person
- Where supply does not involve movements of goods, the place of supply shall be
location of such goods at the time of delivery to the recipient
- Where goods are assembled or installed at site, the place of supply shall be the
place of such installation or assembly
- Where goods are supplied on board a conveyance, incl. vessel, an aircraft, a train or
a motor vehicle, the place of supply shall be a location where such goods are taken
on board

Law Requirements IGST Bill 2017
Place of Supply (Goods), Imports or Exports

- Imported into India shall be the location of the importer
- Exported from India shall be location outside India
Place of Supply (Services), where supplier & recipient are in India

- Made to registered person shall be the location of such person
- Made to any person other than registered person shall be
- The location of the recipient where the address on the record exists and
- The location of the supplier of services in other cases
- Special cases (Refer Pg 7 to 13 of IGST bill)

Law Requirements UTGST Bill 2017
Union Territory
- For the purpose of this act territories specified below will be shall be considered to
be a separate Union territory
- The Andaman and Nicobar Islands
- Lakshadweep
- Dadra and Nagar Haveli
- Daman & Diu
- Chandigarh or
- Other territory
Tax Applicable
- Supply within same state (CGST+SGST+Cess*)
- Supply within same union territory (CGST+UTGST+Cess*)
- Supply from one state to another state (IGST+Cess*)
- Supply from one union territory to another union territory (IGST+Cess*)
- Supply from state to union territory (IGST+Cess*)
- Export of goods (Zero rated). Option with payment of duty / w/o payment of duty (IGST+Cess*)
- Import of goods (BCD+IGST+Cess*)
* Cess will be applied for specific cases

Value of Taxable Supply
Where supplier & recipient are not related and price is the sole consideration
Shall be transaction value i.e. price actually paid or payable and shall include
- Any taxes, duties, cesses, fees and charges levied under any law in force other than this act
(SGST/CGST/UTGST) if charged separately
- Any amount that supplier is liable to pay in relation to such supply but incurred by recipient and not
included in the price actually paid or payable
- Incidental expenses, including commission and packaging, charged by supplier to recipient and any
amount charged for anything done by supplier in respect of supply at the time of or before delivery of goods
or supply of services
- Interest or late fee or penalty for delayed payment of any consideration of supply (you do not get ITC for
this, please reconfirm)
- Subsidies directly linked to the price excluding subsidies provided by central &state govt. The amount of
subsidy shall be included in the value of supply of the supplier who receives the subsidy
Shall not include any discount which is given

- Before or at the time of supply if such discount has been duly recorded in the invoice issued
- After the supply has been affected, if
- Such discounts has been established in terms of an agreement into at or before the time of supply and specifically linked
to relevant invoices; and
- Input tax credit as is attributable to the discount on basis of the document issued by supplier has been reversed by the
recipient

Value of Taxable Supply
Where the value of the supply cannot be determined the same shall be
determined in such manner as may be prescribed
Shall be transaction value i.e. price actually paid or payable and shall include
- Any taxes, duties, cesses, fees and charges levied under any law in force other than this act
(SGST/CGST/UTGST) if charged separately

Type of Supplies
Different type of supplies

- Taxable (regular & nil) & Exempt
- Inter State & Intra State
- Composite & Mixed supplies
- Composite supply consists of two or more taxable supply of goods or services or both,
which are naturally bundled and supplied in conjunction of each other in ordinary course
of business, one of which is principal supply e.g. where goods are packed and
transported with insurance, the supply of goods, packing materials and insurance is a
composite supply and supply of goods is a principal supply
- Mixed supply means two or more individual supplies of goods or services or any
combination thereof, made in conjunction of each other by a taxable person for a single
price where such supply does not constitute a composite supply e.g. A supply of package
consisting of canned foods, sweets, chocolates etc when supplied for a single price is a
mixed supply. Each of these items can be supplied separately and is not dependent on
each other
- Zero rated supplies
- Supply of goods / services on which reverse charge is applicable

Master Data & Doc. Numbering
(Enhancement to SAP B1)
States
Design Consideration :-
Support the GST state codes. They are different
from state codes used for eTDS (Form 26Q) that
we maintain in eCode
Differentiate between State and UT. Since tax
code applicable for Intra UT will be CGST+UTGST
These code will be used in State within Ship to /
Ship for address of BP Master
Used of validation in marketing document
If the State code is flagged as UT, the Tax Code
CGST+UTGST is proposed for Intra UT
transactions
Required for Place of Supply in marketing
documents, GSTR1 and other GST Reports

Location
Support registration number per state
If there are more than 1 registration number obtained by a
customer in a state, user needs to create a location /
registration number
GSTIN15 digits e.g. 02XXGGP4455Z456. Only length
validation will be provided now. Customer needs to ensure
they are storing correct number
Registration type (Regular, Composition Levy etc.) to support
business logic. E.g. Composition levy cannot charge GST
Support storing GSTIN TDS & GSTIN ISD which maybe be
separate registration number for TDS GST deduction and
Input Service Distribution. User need to maintain these regn
number if location is TDS deductor or Input Service
Distributor. These be same as the GSTIN number, Also they
may have different length so we remove the validation of
length. Govt. Dept / PSU deduct TDS so we remove showing
these fields only for Regular Tax Payer. Can different location
have same GSTIN TDS?
Capital Goods on Hold Account at Location Level to be
moved to General tab since it is relevant for GST also. Same
GL a/c will be posted for CENVAT on hold and GST on hold
for Capital Goods
Design to support current tax regime Excise & GST
Default BP & DS WH for handling Tax Invoice in case of Inter
state self supplies
TDS is for Govt scenario? So a govt dept can deduct TDS we
remove validations here and length validations

Business Partner - Customer
Customers can have different ship to address and hence
different regn numbers.
Customers may not have regn number (consumers) or
may belong to any regn type (composition levy etc).
GSTN Regn number for BP customer is not mandatory to
support these use cases
For tax code determination destination state (Ship to
address state) is must have so State is mandatory
While we do not need the GST regn type for reporting for
customer we will still store it at Ship to for future
requirement
Merchant ID required for reporting in E-commerce
scenario will be stored in BP customer (E.g. Merchant ID
provided by Amazon). Used in GSTR 2 (new formats)

Business Partner - Vendor
Vendors can have different ship from address and hence
different regn numbers
Vendors may not have regn number (unregistered ) or
may belong to any regn type (composition levy etc).
GSTIN Regn number for BP vendor is not mandatory to
support these use cases
Vendor regn type is required for reporting and will be
stored at Ship from
We will rename Ship to field in BP Vendor to Ship
from. Vendor GSTIN will be stored here. Maintaining
State for Ship from will be mandatory. GSTN number is
not mandatory

Item Master Item Category (Material)
Classify Item as GST relevant. Support both GST
& Excise Items (E.g. Petrol, Diesel, Alcohol etc. B1
customers may not sell these items but they buy
it). Excise & GST are mutually exclusive
Excise & Non GST (GST relevant not checked)
follow existing product behavior, GST relevant
items follow new business logic
Item classification for GST tax handling & reporting
(Regular, Nil rated & Exempt).
HSN for Material. Chapter ID & HSN are same.
Hence we use the same table as Chapter ID
Assessable value (same field) will also be used in
GST for sales where consideration is not money or
where buyer and seller are related (e.g. Stk trf). Did
we take into consideration feedback from partners
on how to handle scenario where both self supplies
interstate and supply of goods is there. How will
assessable value work for these cases
Credit of tax paid on CG is permitted to be availed
in 1 installment. For GST Items (Capital Goods)
hold % can be defined (CG fixed to foundations).
Tax Input posting behavior for capital goods remain
same as current behavior

Item Master Item Category (Service)
For Item Category Service : Classify Service as
GST relevant.
Tax category for GST tax handling & reporting
(Regular, Nil rated & Exempt)
Service Accounting Code (SAC) for reporting. SAC
is a new table with pre-populated value and which
can be maintained by the customer.

Warehouse
External WH to handle the subcontracting scenario
wherein if the material does not comeback from a
JW Warehouse within 1 year the manufacturer will
be liable to pay tax.
This checkbox ensure that even when the
inventory transfer is intrastate a user can create a
tax invoice in case of non receipt of input / capital
goods back after prescribed period

Tax Code Setup & Computation
GST Tax Type (CGST, SGST, UTGST, IGST, Cess,
). Config only.
GST Tax Codes (The rates are not finalized yet).
What we are aware of are proposed slab of 0%,
5%, 12%, 18 & 28%. For testing purpose we will
provide the above rates.
Reverse Charge % to handle reverse charge
scenarios. Impacts JE posting in AP document
Tax formula similar to BED+CENVAT computation
for material & Service Tax computation for Service
type document

Tax Code Determination
Support TCD for Export & Import
BP Country
BP Country AP (Ship From Country)
BP Country AR (Ship To Country)
Support TCD for both Sales & Purchase TCD

based on
From State To State:
From State AP (Ship From State)
From State AR (Location State)
To State AP (Location State)
To State AR (Place of Supply)
Tax Category TCD based on

Regular
Nil Rated
Exempt
Tax Category TCD based on

UDF (From Item MD, BP MD, Item Groups, Items,
Warehouses & Marketing Documents)
GST Reg. Type TCD based on

Loc Reg. Type (Non Deductible Input if Loc Composition
Levy)
Vendor Reg. Type (Buying from Unregistered / Composition
Levy)

Withholding Tax Setup
TDS in GST regime for Govt Dept / Notified Company
TCS for E-Commerce company using business one
Leverage the existing WHT framework.
New TDS / TCS tax code in existing WHT setup window with a GST TDS / TCS tax type to ignore existing validations meant for WHT
(Direct tax)
We need to support UTGST & Cess (base remains same for all)

Document Numbering
Consecutive serial number for Tax Invoice, Debit Note
& Credit Note for Financial Year
No specific mention in law that the number should start
with 1 only.
Leverage the standard B1 document numbering with
different numbering series (e.g. series 1 to 100 for
location 1 and 101 to 200 for location 2)
Assign the default numbering series to users to ensure
each location uses correct numbering series
Transaction type GST Tax Invoice, Debit Memo will
be available in Sequence also
Sub level (Sub document) numbering only for AR
Invoice, AR Credit Memo, AP Invoice & AP Credit
Memo.
For AR Inv , AR Credit Memo, AP Invoice & AP Credit
Memo where subdocument is blank that numbering will
be used for Bill of Supply Transaction Type
As per invoice rules we now need docs
- Goods Movement w/o Invoice (Delivery Challan)
- Self supplies / Job Work (where no tax invoice is
involved)
- Self Invoice (Reverse charge & buying from
unregistered scenario)
- Receipt / refund of advance payments

GL Accounts for GST
Snapshot to be added

Marketing Document Sales A/R
Law Requirement CGST Bill 2017
Supply Includes
- Sale, Transfer, Barter, Exchange, License, Rental, Lease or Disposal made for a consideration in the
course or furtherance of business
- Import of services for a consideration whether or not in the course or furtherance of business
Treated as supply even if made without consideration

- Permanent transfer or disposal of business assets where input tax credit has been availed on such
assets
- Supply between related person or between distinct persons when made in course of furtherance of
business. Exception Gifts <50K in a FY by an employer to employee is excluded
- Supply of goods
- By a principal to his agent where agent undertakes to supply such goods on behalf of the principal
- By an agent to his principal where agent undertakes to receive such goods on behalf of the principal
Import of services by taxable person from a related person or from any of his other establishments
outside India, in the course or furtherance of business

Transfer
- Transfer in title of goods is a supply of goods
- Transfer in right in goods or of undivided share in goods without the transfer of title, is a supply of
services
- Transfer of title in goods under an agreement which stipulates that property in goods shall pass at a
future date upon payment of full consideration is a supply of goods
Land & Building

- Lease, tenancy, easement, license to occupy land is a supply of service
- Lease or letting out of building including a commercial, industrial or residential complex for business or
commerce is a supply of service
Treatment or process
- Any treatment or process which is applied to another persons goods is a supply of service
Treatment of business assets

- When goods forming part of assets are transferred or disposed of whether or not for consideration, such
transfer or disposal is a supply of services
- When goods are put to private use or made available for purpose other than business whether or not for
consideration it is treated as supply of service
- When a person ceases to be a taxable person any goods forming part of assets shall be deemed to be
supplied by him unless :-

- When a person ceases to be a taxable person any goods forming part of assets shall be deemed to be
supplied by him unless :-
- The business is transferred as a going as a going concern to another person; or
- The business is carried on by a personal representative who is deemed to be a taxable person
Supply of Service
- Renting of immovable property
- Construction of a complex, building, civil structure or a part thereof, including a complex or building
intended for a sale to a buyer, wholly or partly, except where the entire consideration has been received
after issuance of completion certificate or after its first occupation
- Temporary transfer or permitting the use or enjoyment of any intellectual property right
- Development, design, programming, customization, adaptation, upgradation, enhancement,
implementation of information technology software
- Agreeing to the obligation to refrain from an act, or to tolerate an act or a situation or to do an act
- Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash,
deferred payment or other valuable consideration
Composite Supply
- Following composite supply will be treated as a supply of services
- Works contract
- Supply of goods being food or any other article of human consumption or any drink (other than
alcoholic liquor) where such supply is for cash, deferred payment or other valuable consideration

Time of Supply (Goods)

The time of supply of goods shall be earlier of the following dates
- Date of issue of Invoice or the last date on which he is required to issue Invoice w.r.t supply (Inv) OR
- Date on which the supplier receives the payment w.r.t the supply (Adv. Payment)
Time of Supply (Goods Reverse Charge)

In case of supplies in respect of which tax is paid or liable to be paid on a reverse charge
basis, the time of supply shall be earliest of the following dates
- Date of receipt of goods (in case of continuous supply of goods / service with reverse charge the liability
will be created with delivery challan receipt or GRPO) OR
- Date of payment as entered in BoA of recipient or date when debited in bank account
- Date immediately following 30 days from the date of issue of invoice by the supplier
In case of reverse charge for ITC there is no need of Tax invoice, the self invoice is the basis on which ITC
is availed.
Where it is not possible to determine the time of supply from above the time of supply shall be the date of
entry in the BoA of the recipient of supply
Continuous Supply of Goods

In case of continuous supply of goods where successive statements of account of successive payments are
involved, the invoice shall be issued before or each time such statement is issued or, as the case may be,
each such payment is received

Time of Supply (Vouchers)

In case of supply of vouchers by a supplier, the time of supply shall be
- The date of issue of voucher, if the supply is identifiable at that point OR (Delivery)
- The date of redemption of voucher in all other cases (Invoice + Payment Means Voucher)
Where it is not possible to determine time of supply for (Goods / Reverse

Charge / Vouchers)
The time of supply shall be
- Where periodical return has to be filed, the date on which such return has to be filed OR
- In any other case, be the date on which the tax is paid
Time of Supply if it relates to an addition of the value of supply by way of

interest, late fee or penalty for delayed payments of any consideration shall
be the date on which the supplier receives such addition in value

Time of Supply (Services If invoice issued within prescribed period)

The time of supply of services shall be the earliest of the following dates:-
- The date of issue of invoice, if invoice is issued within prescribed period OR
- The date of receipt of payment
Time of Supply (Services If invoice not issued within prescribed period)

- The date of provision of service, if the invoice is not issued within the period prescribed OR (Invoice Tax
Only)
- The date of receipt of payment
Time of Supply (Services Reverse Charge)

- The date of payment as entered in the BoA of the recipient
- The date immediately following 60 days from date of issue of invoice
- If above cannot be determined then the date of entry in the books of account of recipient of the supply
- In case of supply where supplier of service is located outside India, the date of entry in the books of
accounts of recipient of supply or date of payment (Import of service)

Continuous Supply of Services

- Where due date of payment is ascertainable from contract, the invoice shall be issued on or before the
due date of payment
- Where the due date of payment is not ascertainable from the contract, the invoice shall be issued before
or at the time when the supplier of service receives the payment
- Where the payment is linked to the completion of an event, invoice shall be issued on or before the date
of completion of event
Time of Supply (Services In case of supply of voucher)

The time of supply of services shall be:-
- The date of issue of voucher, if supply is identifiable at that point OR
- The date of redemption of voucher is all other cases
Where it is not possible to determine time of supply for (Service / Reverse

Charge / Vouchers)
The time of supply shall be:-
- Where periodical return has to be filed, the date on which such return has to be filed OR
- In any other case, be the date on which the tax is paid

In case where supply of service ceases under a contract before completion of

the supply
- Invoice shall be issued at the time when supply when the supply ceases and such invoice shall be
issued to the extent of supply made before such cessation
Where the goods are being sent or taken on approval for sale or return are
removed before the supply takes place, the invoice shall be issued before or
at the time of supply or 6 months from date of removal, whichever is earlier

Where there is change in the rate of tax (Goods & Services)

In case goods & service or both have been supplied before the change in rate of tax :-
- Where the invoice for the same has been issued and the payment is also received after the change in
rate of tax, the time of supply shall be the date of receipt of payment or date of issue of invoice,
whichever is earlier
- Where the invoice has been issued prior to the change in the rate of tax, the time of supply shall be the
date of issue of invoice; OR
- Where the payment has been received before the change in the tax rate but invoice for the same is
issued after the change in the rate of tax, the time of supply shall be the date of receipt of payment
In case goods & service or both have been supplied after the change in rate of tax :-
- Where the payment is received after the change in rate of tax but the invoice has been issued prior to
the change in the rate of tax, the time of supply shall be the date of receipt of payment OR
- Where the invoice has been issued and payment has been received before the change in the rate of tax
, the time of supply shall be the date of issue of invoice OR
- Where invoice has been issued after the change in the rate of tax but the payment is received before the
change in tax rate, the time of supply shall be the date of invoice
The date of receipt of payment shall be the date on which payment is entered in the BoA of the supplier or
the date on which the payment in credited to bank account, whichever is earlier
The date of receipt of payment shall be the date of credit in the bank account if such credit in the bank
account is after four working days from the date of change in the rate of tax
Tax Invoice
A registered person supplying taxable goods shall issue a tax invoice before or at the time of
- Removal of goods for supply to the recipient, where the supply involves movement of goods OR
- Delivery of goods or making it available thereof to the recipient
- For specific categories of goods or supplies (govt. may recommend) tax invoice to be issued within such
time and in such manner as may be prescribed
A registered person supplying taxable services shall, before or after the provision of service
but within a prescribed period, issue a tax invoice.
- For specific categories of services (govt. may recommend) and subject to conditions
- Any other document issued in relation to supply shall be deemed to be a tax invoice OR
- Tax Invoice may not be issued
A registered person may, within one month from the date of issuance of certificate of regn
issue a revised invoice against invoice already issued during the period beginning with the
effective date of regn till the date of issuance of certificate of regn to him
A registered person may not issue a tax invoice if the value of goods or services or both
supplied is less than two hundred rupees subject to such conditions and manner as may be
prescribed

Bill of Supply
A registered person supplying exempted goods or services or both OR paying tax under
provisions of composition levy shall issue, instead of a tax invoice, a bill of supply
A registered person may not issue a bill of supply if the value of the goods or services or both
supplied is < 200
Receipt / Refund Voucher (we are using AR DP Request & Incoming Pmnt for
receipt, what are we using for refund)
A registered person shall on receipt of advance payment w.r.t any supply of goods / services
issue a receipt voucher or any other document evidencing receipt of such payment
If subsequently no supply is made and no tax invoice is issued, the said registered person
may issue to the person who has made the payment, a refund voucher against such payment

Invoice (Reverse charge & registered person buying from unregistered

person)
A registered person who is liable to pay tax under sub section (3) [reverse charge] or sub
section (4) [buying goods / service from unregistered person] shall issue an invoice in respect
of goods or services or both received by him from supplier who is not registered on the date of
receipt of goods / services.
Payment Voucher (Reverse charge & registered person buying from

unregistered person) Outgoing Payment
A registered person who is liable to pay tax under sub section (3) [reverse charge] or sub
section (4) [buying goods / service from unregistered person] shall issue a payment voucher at
the time of making payment to supplier

Law Requirement IGST Bill 2017
Inter-State Supply (Goods & Services)

- Where the location of the supplier and the place of supply are in
- Two different States
- Two different Union territories
- A State and a Union territory
Exports (Goods & Services)

- Shall be treated to be a supply of goods or services or both in the course of inter state trade or
commerce
- When supplier is located in India and place of supply is outside India
- to or by a SEZ developer of SEZ unit
- In the taxable territory, not being an intra state supply and not covered elsewhere in this section
Following will not be treated as Intra-State Supply (Goods ) even if supplier &
recipient are within same State or Union Territory
- Supply of goods to or by a SEZ developer or a SEZ unit
- Goods imported in the territory of India till they cross the customs frontiers of India OR
- Supplies made to tourist
Following will not be treated as Intra-State Supply (Service ) even if supplier &
recipient are within same State or Union Territory
- Supply of goods to or by a SEZ developer or a SEZ unit

Law Requirement IGST Bill 2017
Zero Rated Supply

- Means exports of goods / services OR supply of goods / services to SEZ developer or a SEZ unit
- A registered taxable person making zero rated supply shall be eligible to claim refund under either of
following option
- Supply goods / service under bond or letter of undertaking w/o payment of IGST and claim refund of unutilized input tax
credit OR
- Supply goods / service on payment of IGST and claim refund of such tax paid
Imports (Goods)
- Integrated tax on goods imported into India shall be levied and collected in accordance with provisions of
sec 3 of the customs tariff act, 1975 on the value as determined under the said act at the point when
duties of customs are levied on the said goods
Imports (Services)
- Supply of services imported into territory of India shall be treated to be supply of service in course of
interstate trade or commerce

Revised Invoice Rules Tax Invoice
PLD for Invoices
- Domestic
A Tax Invoice - Export
Specific Information for Transport Agency
A tax invoice shall be issued by the registered person containing the following particulars
- Name, address and GSTIN of the supplier;
- A consecutive serial number, in one or multiple series, containing alphabets or numerals or special
characters hyphen or dash and slash symbolized as - and / respectively, and any combination thereof,
unique for a financial year;
- Date of its issue;
- Name, address and GSTIN or UIN, if registered, of the recipient;
- Name and address of the recipient and the address of delivery, along with the name of State and its code,
if such recipient is un-registered and where the value of taxable supply is fifty thousand rupees or more;
- HSN code of goods or Accounting Code of services;
- Description of goods or services;
- Quantity in case of goods and unit or Unique Quantity Code thereof;
- Total value of supply of goods or services or both;
- Taxable value of supply of goods or services or both taking into account discount or abatement, if any;
- Rate of tax (Central tax, State tax, Integrated tax, Union territory tax or Cess);
- Amount of tax charged in respect of taxable goods or services (Central tax, State tax, Integrated tax, Union
Territory tax or Cess);
- Place of supply along with the name of State, in case of a supply in the course of inter-State trade or
commerce;
- Address of delivery where the same is different from the place of supply;
- Whether the tax is payable on reverse charge basis; and
- Signature or digital signature of the supplier or his authorized representative:
A Tax Invoice
A tax invoice shall be issued by the registered person containing the following particulars
In case of exports of goods or services, the invoice shall carry an endorsement SUPPLY
MEANT FOR EXPORT ON PAYMENT OF IGST or SUPPLY MEANT FOR EXPORT UNDER
BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF IGST, as the case may
be, and shall, in lieu of
- name and address of the recipient and the address of delivery, along with the name of State and its
code, if such recipient is un-registered and where the value of taxable supply is fifty thousand rupees or
more;
Contain the following details

- Name and address of the recipient;
- Address of delivery;
- Name of the country of destination; and
- Number and date of application for removal of goods for export:

A Tax Invoice
Provided also that a registered person may not issue a tax invoice in accordance with the
provisions of clause (b) of sub-section (3) of section 31 subject to the following conditions,
namely:-
- The recipient is not a registered person; and
- The recipient does not require such invoice,
and shall issue a consolidated tax invoice for such supplies at the close of each day in respect
of all such supplies.
Time limit for Issuing tax invoice

- The invoice referred above, in case of taxable supply of services, shall be issued within a period of thirty
days from the date of supply of service
Manner of issuing an Invoice

The invoice shall be prepared in triplicate, in case of supply of goods, in the following manner:
- The original copy being marked as ORIGINAL FOR RECIPIENT;
- The duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
- The triplicate copy being marked as TRIPLICATE FOR SUPPLIER.
The invoice shall be prepared in duplicate, in case of supply of services, in the following manner:-
- The original copy being marked as ORIGINAL FOR RECIPIENT; and
- The duplicate copy being marked as DUPLICATE FOR SUPPLIER.
(3)SAP
- 2016 The serial number of invoices issued during a tax period shall be furnished electronically
SE or an SAP affiliate company. All rights reserved.
through the
Internal 43
Revised Invoice Rules Bill of Supply
PLD for Bill of Supply
Bill of Supply (BOS)
A registered person supplying exempted goods or services or both or paying tax under
compounding scheme . BOS should contain following details :-
- A consecutive serial number, in one or multiple series, containing alphabets or numerals or special
characters -hyphen or dash and slash symbolized as - and /respectively, and any combination
thereof, unique for a financial year;
- HSN Code of goods or Accounting Code for services;
- Description of goods or services or both;
- Value of supply of goods or services or both taking into account discount or abatement, if any; and
- Signature or digital signature of the supplier or his authorized representative

Revised Invoice Rules Receipt Voucher
PLD for Receipt Voucher
Are we generating this from AR DP request or
Receipt Voucher Incoming Payment
How will we address consecutive serial number for
A registered person on receipt of advance payment with
AR DP respect to any supply of goods /
request
services issue a Receipt Voucher :-

- A consecutive serial number containing alphabets or numerals or special characters -hyphen or dash
and slash symbolized as - and /respectively, and any combination thereof, unique for a financial year
- Description of goods or services;
- Amount of advance taken;
- Rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
- Amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax,
Union territory tax or cess);
- Place of supply along with the name of State and its code, in case of a supply in the course of inter-State
trade or commerce;
- Whether the tax is payable on reverse charge basis; and
- Signature or digital signature of the supplier or his authorized representative.

Revised Invoice Rules Supplementary Tax Invoice and
Cr / Dr Notes PLD for
- Revised Invoice
Supplementary Tax Invoice and Cr / Dr Note - Debit Note
- Credit Note
The expression tax invoice shall include any revised invoice issued by the supplier in respect
of the supply made earlier. The expression debit note shall include a supplementary invoice
- The word Revised Invoice, wherever applicable, indicated prominently;

- Nature of the document;
- A consecutive serial number containing alphabets or numerals or special characters -hyphen or dash
and slash symbolized as - and /respectively,, and any combination thereof, unique for a financial year;
- Date of issue of the document;
- Name and address of the recipient and the address of delivery, along with the name of State and its
code, if such recipient is un-registered;
- Serial number and date of the corresponding tax invoice or, as the case may be, bill of supply;
- Value of taxable supply of goods or services, rate of tax and the amount of the tax credited or, as the
case may be, debited to the recipient; and
- Signature or digital signature of the supplier or his authorized representative:

Revised Invoice Rules Transportation of Goods w/o
Do we need a separate serial number for delivery to handle GST
issue of Invoice scenarios?
Do we need a separate serial number for Stk trf JW & self supplies
Transportation of Goods w/o PLD
issue of Invoice
needed for
- Stock transfer (Job Work) &
For the purposes of - Delivery
- Supply of liquid gas where the quantity at the time of removal from the place of business of the supplier
is not known,
- Transportation of goods for job work,
- Transportation of goods for reasons other than by way of supply, or
- Such other supplies as may be notified by the Board,
The consigner may issue a delivery challan, serially numbered, in lieu of invoice at the time of
removal of goods for transportation, containing following details:
- Date and number of the delivery challan,
- Name, address and GSTIN of the consigner, if registered,
- Name, address and GSTIN or UIN of the consignee, if registered,
- HSN code and description of goods,
- Quantity (provisional, where the exact quantity being supplied is not known),
- Taxable value,
- Tax rate and tax amount central tax, State tax, integrated tax, Union territory tax or cess, where the
transportation is for supply to the consignee,
- Place of supply, in case of inter-State movement, and
- Signature.

issue of Invoice
Transportation of Goods w/o issue of Invoice
The delivery challan shall be prepared in triplicate, in case of supply of goods, in the following
manner:
- The original copy being marked as ORIGINAL FOR CONSIGNEE;
- The duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
- The triplicate copy being marked as TRIPLICATE FOR CONSIGNER

In Invoice Rule there is no mention of
Invoice the format of this Invoice
This should be similar to tax Invoice
with a separate serial number and have
all information as contained in the tax
Self Invoice invoice as if issued by the supplier
A registered taxable person who is liable to pay tax under
- Reverse charge basis
- Registered tax payer buying from unregistered person
Shall issue an Invoice in respect of goods or service or both received by him from the supplier who is not
registered on the date of receipt of goods / services or both.
Shall issue a Payment Voucher at the time of making payment to the supplier

Marketing Document Sales A/R
Transaction type, additional fields & new business logic
Marketing Document AR Invoice (1)
To handle GST use cases a Sub Level for AR
Invoice to be introduced i.e. Transaction Type
GST Tax Invoice To be used only for GST relevant items
(except tax category exempt)
Bill of Supply - To be used for GST relevant (Exempt
Items only), Non GST Items (Incl Excise) and Sales made
by Composition Levy
GST Debit Memo To be used for Supplementary
Invoice / Debit memo w.r.t to correcting GST Tax Invoice
only
Each transaction type has its own posting logic and uses a
separate numbering series
Correct transaction type proposed based on default
location
Reverse charge is identified for reporting based on tax
code and is at line item level
Place of supply is the state of ship to address in
the document, is defaulted and can be changed by
the user. For to State in TCD, the State in Place
of Supply is used
Default setting for transaction type is missing
Feedback from partners on SO>> DL >> AR inv.
Issue

Field to store Ecommerce Operator GSTIN to handle use cases of selling to registered customer via E-commerce
portal (B1 has start up E-Commerce company using B1 in India, e.g. Oyo rooms, Grofers, Groupon, CarDekho
etc.) where Ecommerce GSTIN needs to be reported
The choose from list shows only those BP where Merchant ID is maintained and for the selected BP the
Ecommerce GSTIN shows the GSTIN associated with the selected BP in Ecommerce Operator

GST regime allows revision of tax invoice, till the time it is reported providing reference to original invoice number
The business process that user should follow for revised invoice is Invoice Cancellation, New GST Tax Invoice
(Revision Checked & Original Ref. No & Original Doc Date Provided).
The new fields appear only when revision is checked &
If revision is checked then Original Ref No & Original Doc Date are mandatory
Message on when revision is used. Is not there in the system that I have tested

In GST regime Export are reported under separate section in GSTR 1
For export the Port Code, Bill of Export # and Date has to be reported along with other invoice details
These fields will be available only when Export is checked
New Fields Port Code (GSTR 1)
Deemed Export with Payment Duty
Export Invoice can also be revised
Bill of Export No & Date will be received after generating the invoice and not at the time of generating the invoice
We will have situation (SEZ Developer & SEZ unit where the BP address will be in India and it will still be treated as
export with no port code, bill of export , boe date.
We discussed about services export too where you wont have BoE & Date

Debit Memo needs to be reported in GSTR1
As per draft invoice rules tax invoice, debit memo &
credit memo needs to have consecutive serial
number
If correction are Tax Only user needs to check
Tax Only at line Item level. This ensures posting
of Tax Acct Only
If correction are without Qty user needs to use
From behavioral perspective transaction type debit
memo behaves in the same way as existing AR
Invoice but follows a separate numbering series
Also a debit memo needs to maintain the reference
of Original Invoice Original Ref. No and Original
Doc. Date. For debit memo providing value for
these fields are mandatory
As per GSTR1 Debit Memo can be revised. Allow
revision of Debit Memo. Original Debit Memo # and
Original Debit Memo date
In case an user commits an error they need to
cancel the existing debit memo and create a new
one. User needs to know that there is no revision
for debit memo
New Field Reason for Issuing Debit Note / Credit
Note

SAC has to be reported for Services
There are 2 ways that user can handle services within B1
Item Category Service
Service Type Document
If service master is used for implementing service scenarios then users will use marketing document Item Type and
SAC will be inherited from MD but in case a user chooses to use Service Type document then they need to provide
SAC at the time of transaction. Mandatory only for tax invoice and not bill of supply

Marketing Document AR Credit Memo
In GST regime any credit memo for a Tax Invoice should have reference to Original Inv. number and should be reported in
GSTR1. Original Inv. # and Date is mandatory
The draft invoice rules states requirement of consecutive serial number for Tax Invoice, Debit & Credit Memo
To handle separate serial numbering a new transaction type created in AR credit memo. Behavior of the document remains
same. (Tax Only, Without Qty Posting)
Bill of Supply is to be used for all Credit Memo except GST
Revision of Credit Memo. Original Credit Memo# and Original Credit Memo date
Warning message for using revision on why it is used.
New Field Reason for Issuing Debit Note / Credit Note

Marketing Document AR DP Request
In GST regime tax incidence is on Invoice or Payment whichever is earlier
Down payment needs to be reported in GSTR1 with details of HSN / SAC
Business process for receiving DP in GST regime will be
AR DP Request
Incoming Payment (GST Payable posted here)
Make Payment to Govt. Update Transaction ID is AR DP Request
AR Invoice (Draw AR DP Request)
Transaction ID field is not there any more in GSTR1. What is needed is advance receipt number and advance receipt date which
is incoming payment # & date against that AR DP Request
Revised applies to AP DP Request also (refer GSTR 1)

Sales Goods / Services (Nil Rated & Regular)
New fields shown in AR Invoice will show in all preceding

document and will have same validations at AR Invoice
Sales Sales AR Invoice Incoming

Delivery
Quotation Order (Tax Invoice) Payment
Dr Cr
BP 105
GST Payable 5
Revenue 100

Sales Goods / Services (Composition Levy /Exempt /
Non GST)
Snapshots to explain
freight

Delivery
Quotation Order (Bill of Supply) Payment
Dr Cr
BP 100
GL (Exempt)
Non GST a/c 0
Revenue 100
Note - Same behavior as existing for VAT, Service Tax & Excise. Only terminology used is Bill of Supply.
You cannot combine GST & Exempt / Non GST item on the same document
Place of supply is defaulted from Ship to Address of BP Customer and can be changed by the user. Any change means TCD is checked again
GL A/c for the GST Payable / Tax Payable is coming from the Tax Code Sales Account
GST Item can only be shipped from GST Location.
Tax formula used is same as CENVAT, if assessable value then base amount is assessable value it not then the total. We need to consider the
feedback from partner. A company does stk trf which uses assessable value and also sells the item at a different price. How will this work when
assessable value is maintained in the item master
Freight / Additional expenses on which GST is applicable will be shown as separate line item in the document for HSN / SAC reporting
For GST item only GST type tax can be used (Incl. UTGST & Cess)
For nil rated & exempt item it we use non zero tax rate then it will block. If location is composition levy only 0% tax can be used
Tax Invoice can be used only by regular tax payer & nil rated / regular GST item

Sales Goods / Services (Export / SEZ Developer / SEZ
Unit / Deemed Export)
With Payment of Duty / Deemed Export with Payment of Duty

Delivery
Dr Cr
BP 105
GST Payable 5
Revenue 100
Without Payment of Duty

Delivery
Dr Cr
BP 100
GST Payable* 0
Revenue 100
*- Tax data is stored for reporting. Same behavior as current
Note If ship to country is foreign country then export checkbox is checked by default, w/o payment of duty will be selected by default user can
change it.
Bill of Export No & Date to be provided for reporting .
Zero rated does not mean that the rate is zero. Tax is calculated and stored but not charged to the customer & posted
Specific notes EXPORT WITH / WITHOUT PAYMENT OF DUTY on PLDs

Sales Goods / Services (Advance Payment / Refund)
AR Invoice (Tax Invoice

AR DP request Incoming Payment
adj. AR DP Req)
Dr Cr Dr Cr
Bank 105 BP 105
BP Receivable 105 DP Interim Account 105
DP Interim Account 105 DP Clearing 100
GST Payable 5 GST Payable 5
DP Clearing 100 GST Payable 5
Revenue 100
If subsequently no supply is made and no tax invoice is issued, the said registered person may issue to the person
who has made the payment, a refund voucher against such payment.
Where is this reported? The only place you can report is GSTR1 amendment to advance payment
Can we create an AR DP Request with a -ve value? What document will we use for refund?

Sales Goods / Services (Reverse Charge)

Delivery
Dr Cr
BP 105
GST Payable* 5
Revenue 100
Note The GST payable is computed based on reverse charge %. E.g. if reverse charge is 100% then GST Payable is 0.
We are identifying reverse charge based on whether Rev charge % has been maintained in the tax code setup
We are computing and storing the rev charge % for reporting
You can have 1 document that has both regular and reverse charge items / services
If the reverse charge is applicable then the line item is reported with a flag in GSTR 1
If reverse charge is partial (50/50) then 2 line items are reported in GSTR 1. One with flag and one w/o flag
We are supporting both partial and 100% reverse charge
* If Reverse charge is 100% then GST Payable is 0

Sales Supplementary Invoice / Debit Memo
Tax Only Qty, Value & Tax Without Qty (DS)
AR Invoice (GST AR Invoice (GST AR Invoice (GST

Debit Memo) Tax Debit Memo) Debit Memo)*
Only)
Dr Cr Dr Cr Dr Cr
BP 10 BP 50 BP 50
GST Payable 10 GST Payable 5 GST Payable 5
Revenue 45 Revenue 45
Note * W/o Qty posting not available in debit memo, use DS WH

Is supposed to be used to adjust GST Tax Invoice only. For Non GST cases use AR Inv with / without DS
The original GST Tax Inv # & Date are mandatory
Debit Memo can be revised. Ref to original debit memo & original Inv has to be provided
For supplementary invoice Debit Memo to be used

Sales Credit Memo & Sales Return
Tax Only Qty, Value & Tax Without Qty
AR Credit Memo AR Credit Memo AR Credit Memo

Tax Invoice (Tax Tax Invoice Tax Invoice
Only & Without Qty)* (Without Qty)
Dr Cr Dr Cr Dr Cr
BP 10 BP 50 BP 50
GST Payable 10 GST Payable 5 GST Payable 5
Revenue 45 Revenue 45
Inv A/c 30
COGS 30
Note *Is supposed to be used to adjust GST Tax Invoice only. For all Non GST and Exempt Credit Memo transaction type Bill of Supply to be used
The original GST Tax Inv # & Date are mandatory
Credit Memo can be revised. Ref to original credit memo & original Inv has to be provided
Sales Return will be handled via AR Credit Memo

Sales Revised Invoice
Create New Inv. with

Cancel Ori. Inv. Ref to Ori. Inv
AR Invoice (GST AR Invoice Tax
Tax Invoice) - Invoice (Revised
Cancel Flagged)
Dr Cr Dr Cr
BP 10 BP 20
Revenue 18
Note Law allows revision of Tax Invoice. Should be used only for use cases where tax invoice being corrected belongs to previous period and has
Reported. Else simply cancel and create a new invoice. Cancelled invoice are not reported in GSTR 1
Cancel the invoice
Create a new invoice and check the revision flag. Provide original Inv # and date that is being corrected

Inventory Transactions
Self Supplies
- Intra state self supplies are not taxable subject to not opting for regn as business vertical
(same state different loc)
- Interstate such as stock transfer, branch transfer or consignment shall be taxable under
IGST
Job Work
- Job work is treated as a supply. However there is a special provision where a registered
person may send any inputs and/or capital goods, without payment of tax, to a job worker
for job work and from there subsequently to another job worker(s).
- Job worker shall either bring back such inputs/capital goods after completion of job work
within 1 year / 3years or supply such inputs/capital goods after completion of job work, from
the place of business of a job worker on payment of tax within India or with or without
payment of tax for export.
- Provisions relating to job work have been adopted in the IGST Act as well as in UTGST Act
and therefore job-worker and principal can be located either is same State or in same
Union Territory or in different States or Union Territories

- The principal can send the inputs or capital goods after payment of GST without following
the special procedure. In such a case, the job-worker would take the input tax credit and
supply back the processed goods (after completion of job-work) on payment of GST. (sale /
purchase)
- Principal shall be entitled to take credit of taxes paid on inputs or capital goods sent to a
job worker whether sent after receiving them at his place of business or even when such
the inputs or capital goods are directly sent to a job worker.
- If the inputs or capital goods are not received back by the principal or are not supplied from
the place of business of job worker within the prescribed time limit, it would be deemed that
such inputs or capital goods had been supplied by the principal to the job worker on the
day when the said inputs or capital goods were sent out by the principal (or on the date of
receipt by the job worker where the inputs or capital goods were sent directly to the place
of business of job worker). Thus the principal would be liable to pay tax accordingly. .

- The condition of bringing back capital goods within three years is not applicable to moulds,
dies, jigs and fixtures or tools.
- The waste and scrap generated during the job work can be supplied by the job worker
directly from his place of business, on payment of tax, if he is registered. If he is not
registered, the same would be supplied by the principal on payment of tax.
- .

issue of Invoice
Transportation of Goods w/o issue of Invoice
For the purposes of
- Supply of liquid gas where the quantity at the time of removal from the place of business of the supplier
is not known,
- Transportation of goods for job work,
- Transportation of goods for reasons other than by way of supply, or
- Such other supplies as may be notified by the Board,
The consigner may issue a delivery challan, serially numbered, in lieu of invoice at the time of
removal of goods for transportation, containing following details:
- Date and number of the delivery challan,
- Name, address and GSTIN of the consigner, if registered,
- Name, address and GSTIN or UIN of the consignee, if registered,
- HSN code and description of goods,
- Quantity (provisional, where the exact quantity being supplied is not known),
- Taxable value,
- Tax rate and tax amount central tax, State tax, integrated tax, Union territory tax or cess, where the
transportation is for supply to the consignee,
- Place of supply, in case of inter-State movement, and
- Signature.

Job work Reporting in GSTR 1 Items Sent

Job work Reporting in GSTR 1 Items Received Back

Inventory Transactions New
business logic
Inventory Transaction Inventory Transfer
GST Tax Invoice needed for
Self Supplies incl. consignment for Interstate
Self Supplies Intrastate if multiple regn within same
state
JW if material is not returned in prescribed time
Copy To ability for Inventory transfer document
to create AR Tax Invoice & AP Tax Invoice (tax
Only)
Challan for reporting & removal of goods with
details of tax
For self supplies BP will have to be created for
each location and different control accounts will
have to be used for BP ledger posting. These
are related BP

Inventory Transfer Self Supplies (Incl. Consignment)
Intrastate to warehouse with same loc # (no

change in current behavior)
Document for good

Stk Trf movement (Challan)
with tax details
Interstate (Issuing WH) & Intrastate to WH with Interstate (Receiving WH) & Intrastate
diff Loc 1 (Receiving WH Loc 2)
Copy To Stk Trf

Stk Trf Stk Trf Copy To AR GST Tax
AP Invoice (DS WH
Invoice* (DS WH & Tax Only)
& Tax Only)
Dr Cr Dr Cr
Document for BP (Related) 5
BP (Related)* 5
good movement GST Payable 5 GST Input 5
(Challan) i.e. PLD
Note *For Interstate stock trf tax invoice is needed, hence a BP per interstate WH is needed
Control account for the related BP can be separated from regular BP and be same
Stk trf whether it interstate or intrastate to be ascertained based on state/UT for from and to WH (Should be based on Loc). Is this
needed after default setting in Loc?
Copying stk trf to AR GST Tax Invoice should only be allowed for Interstate stock transfer and when Loc of from & to WH are different
Taxcode will be determined at AR GST Tax Invoice & at AP Invoice
From State will be the location state of from WH and place of supply will be the state for ship to address of related BP
DS WH should belong to the same loc as from WH loc.
How are we going to report issue & receipt report

Inventory Transfer Job work (Issue / Receipt)
Solution under
Intrastate & Interstate
Intrastate & Interstate discussion
(if RM not received back
within 1 yr or CG not received back within 3 yrs)
Stk Trf (to WH is Stk Trf Copy To

AR GST Tax
Ext. WH A& B)
Invoice*
Dr Cr
Document for BP (Job Worker) 5
good movement GST Payable 5
(Challan) i.e. PLD Inv. 50
COGS 50
How are we handling A & B Issue and C receipt. It is 1:1 reconciliation?

Interstate (Receiving Material Back Part C,
Interstate (Issuing WH Part A & B)
A & B Consumed )
Stk Trf Copy To AP Invoice (Part Goods Issue
Stk Trf (to WH is
AR GST Tax
Ext. WH A & B) Invoice (DS WH)
C) (Part A & B)
Dr Cr Dr Cr
BP (Job Worker) 5 BP (Job Worker) 110
GST Payable 5 GST Input 10
Inv 100
Note *The Ext WH is what would allow copying a Stk Trf Intrastate to AR Tax Invoice even if the to WH is in the same state

Marketing Document Purchase AP
Input Tax Credit

- No registered person shall be entitled to the credit of any input tax in respect of any supply
of goods or services or both to him unless :-
- He is in possession of a tax invoice or debit note issued by a supplier registered under this act or such
other tax paying documents
- He has received the goods or services or both
- Subject to provision of self assessment, the tax charged in respect of such supply has been actually
paid to the Govt. either thru cash or through utilization of ITC admissible
- Return has been furnished
- Where the recipient fails to pay to the supplier (other than reverse charge) the amount
towards the value of supply along with tax payable within a period of 180 days from the
date of invoice by supplier, an amount equal to ITC availed by recipient shall be added to
his output tax liability, along with interest thereon. Provided that recipient shall be entitled to
avail of ITC on payment made
- Where the registered person has claimed depreciation on the tax component of CG & Plant
/ Machinery under income tax act, ITC will not be allowed
- ITC not allowed after due date after September / next financial year

- Where the goods or services or both are used by registered person for effecting taxable
supplies including zero rated and partly for exempt supplies, the amount of credit shall be
restricted to so much of input as is attributable to said taxable supplies including zero rated
supplies
- The value of exempt supplies shall include supplies on which the recipient is liable to pay
tax on reverse charge basis, transactions in securities, sale of land (subject to conditions),
sale of building
- Special provisions for banking & financial institution where they can utilize 50% of ITC and
rest shall lapse (condition for that)
- The are cases where ITC is not available (e.g. Motor Vehicles & Conveyance unless put to
specific use with taxable supplies
- Specific use cases where ITC is not available (F&B, Outdoor catering, Beauty Treatment,
Health Services, Cosmetic, Membership of club etc)
- ITC not available when tax paid under composition levy
- ITC not available to non resident taxable person except on goods imported by him
- ITC not available when goods lost, stolen, destroyed, written off or disposed of by way of
gift or samples;
- ITC not available for works contract services when supplied for construction of immovable
property (other than plant and machinery)

Carrying tax balance from current regime to GST regime
- A person who has applied for registration under GST within 30 days from the date on which
he becomes liable to regn and has been granted regn shall be entitled to take credit of
input held in stock & inputs contained in semi finished or finished goods held in stock on
the day immediately preceding the date from which he becomes liable to pay tax under
provisions of this act
- A registered taxable person shall not be entitled to take input tax credit after expiry of 1
year from the date of issue of tax invoice
ITC Jobwork
- Where the inputs sent to JW are not received back by the principal after completion of job
work or are not supplied from the place of business of JW within prescribed time limit it
shall be deemed that such inputs has been supplied by the principal to the JW on the day
when the said inputs were sent out. Principal would be liable to pay tax accordingly.
- For CG there are exceptions for Moulds, Dies, Jigs, Fixtures and tools

Marketing Document Purchase AP
Transaction type, additional fields & new business logic
Marketing Document AP Invoice
GST Tax Code Determination on AP side will be based on Ship From for Vendor & Loc of Recipient WH
For import of goods bill of entry # and bill of entry date needs to be reported in GSTR 2. New fields to capture this information in AP
Invoice. Since we have separate reporting for Import of Goods and separate reporting for Import of services these fields are mandatory
only when the document is item type and items are of material category. Let us not make these fields mandatory. User can update them
later. Look into the process we are creating 3 invoices (all are for import) which one of the 3 is reported in GSTR 2 and how do we
identify that?
Introduce transaction type in AP document - GST Tax Invoice, Bill of Supply, Debit Memo
Revision for AP GST Tax Invoice & AP Debit memo (2 more fields for Original debit Memo # & Date)
If the item category is service and document type is service then Bill of Entry # and Date is not mandatory for Import scenarios
New Field Port Code
New field Reason for issuing Dr note

Marketing Document Self Invoice (Reverse Charge)
Ideally we should have a new document similar to Incoming Excise Invoice

for reporting Reverse Charge and Registered buying from Unregistered
Tax Payer
We need to discuss whether the current workaround will fly

- Regd buying reverse charge from regd tax payer (where counter party does not give you tax invoice e.g. Composition
Levy a self Invoice needed to take ITC and reported under others in GSTR 2)
- Registered buying anything from unregistered supplier (Self Invoice needed)
- Composition levy is also Registered Tax Payer (We have the clarification w.r.t composition levy where they were required
to pay GST on reverse charge and do not get ITC. I am waiting for a composition levy buying from unregistered person)
We need to discuss reverse charge all over again in

light of this new document. You need this doc also
for outgoing payment

Marketing Document AP Credit Memo
Transaction type introduction at AP Credit Memo to
separate handling & reporting of AP Credit memo
against GST transactions and Non GST
transactions. For GST Transactions Original Inv.
No & Date are mandatory
Revision for AP Credit Memo GST Tax Invoice
allowed. Needs to be used only when you are
revising the AP Credit Memo reported in previous
tax period
New Field Reason for Issuing Cr Note

Purchase Goods & Services (Invoice First Normal Tax)
New fields shown in AP Invoice will show in all preceding

document and will follow the current behavior
Purchase Purchase Outgoing

GRPO AP Invoice
Request Order Payment
Dr Cr
BP 105
GST Input* 5
Inv / Expense 100
Note For Capital Goods based on on hold % we will have GST Input & GST Input on hold posting

Purchase Goods & Services (Outgoing Payment First
Normal Tax)
In case of AP DP we cannot take ITC till the goods / service

is received and we have the counter party tax invoice
Outgoing
Payment*
Dr Cr Manual Reco
Bank 105
BP 105
AP
Invoice
Dr Cr
BP 105
GST Input 5
Material / Expense 100
Note Please do not use AP DP Request (there is no posting for GST Input at AP DP Request) & AP DP Invoice for making Advance
Payment to Customers (w.r.t GST Goods / Services) because if you do so then GST Input will be posted on AP DP Invoice or Outgoing
Payment

Purchase Goods (GRPO/ Invoice First - Reverse
Charge)
Relook GRPO
In case of reverse charge the behavior of posting changes at AP Invoice. For Goods time of
supply is earliest of GRPO / Payment or 30 days from the issue of Invoice***
AP Invoice AP Invoice**
(Tax Code is (Tax code is
Rev Charge)* Rev. Charge)
Dr Cr
BP 100 Dr Cr
GST Input 10 BP 105
Self Invoice GST Input 10
(Tax Code is GST Payable 10
Inv. / Expense 100 GST Payable 5
Rev Charge)* Inv. / Expense 100
For reverse charge a new document called invoice is introduced by the govt. Do we need that document? If not
how will we segregate Other GST Invoice with Invoice that falls under this category and use a separate serial
number.
This is relevant for 2 use cases

- Registered person (incl. composition levy and other tax payer) buying goods on which reverse charge is
applicable (does not matter who you are buying from). This is either reported by counter party in GSTR 1 & auto
Note Rev Charge is identified based on whether Rev Charge % is specified in the tax code
populated in GSTR 2 (if counter party is regd tax payer) else Invoice is created and reported under others in
* - 100% Reverse charge
GSTR 2 by recipeint
** - Part reverse charge (e.g. 50% paid by supplier & 50% by recipient)
-***Registered
- Goods will (incl composition
be received levy
with a tax & other
invoice and tax payer)
hence user buying
needs tofrom
enterunregistered
the AP Invoice(all
for goods & services)
the reverse tax to be posted. Time of
- Composition Levy
Supply is GRPO. does not
Supplies are get ITC w/o Invoice. Hence GRPO with goods / service on reverse charge where Goods are
allowed
receipt before the invoice will be due for liability / ITC at that point

Purchase Service (Invoice First - Reverse Charge)
Relook
In this tax liability is at time of payment / sixty days from AP Invoice Work around
AP Invoice (Tax
Code Exempt)*
If outgoing payment not done in 60 days
Dr Cr
BP 100
Expense 100
AP Invoice* (Tax
Only Reverse
Chg)
Dr Cr
BP 0
same comment as previous GST Input
GST Payable
10
10
Outgoing Payment
one. Need to relook at this
Dr Cr
Bank 100
BP 100
Note For reverse charge in case of services where invoice is received first then we need to use the work around of entering AP Invoice so
that liability is posted but reverse charge is posted using a standalone AP Invoice (tax only with reverse charge tax code) immediately after
making outgoing payment or after 60 days from the date of entry of AP Invoice (to be tracked outside of B1)

Purchase Goods & Services (Outgoing Payment First -
Reverse Charge)
AP DP
Request
In case of reverse charge the behavior of posting changes
Amendment to AP DP Request. Add Revision fields

Process remains same, cancel and create new
Outgoing Outgoing
Payment* Payment**
Dr Cr Dr Cr
Bank 100 Bank 105
BP 100 BP 105
GST Input 10 GST Input 10
DP Interim 100 DP Interim 105
DP Clearing 100 DP Clearing 100
Self Invoice needs to be created here. Goods

/ Service has to be received for ITC
AP Invoice
Revision of self invoice
Debit / Credit Reverse Charge
We did defer GST Posting, what is the latest
here?
Note
- Do we post that GST Input because ITC can only be availed when you are in receipt of goods / services and tax invoice
Purchase Goods / Services (Credit Note) & Return
When Tax Code is Normal Tax Code
AP Credit Memo
Dr Cr
BP 110
GST Input 10
Inv./Expense 100
When Tax Code is Reverse Charge (100% and Part)
AP Credit Memo* AP Credit Memo**
Dr Cr Dr Cr
BP 0 BP 5
GST Input 10 GST Input 10 If self invoice then we need credit note for self
GST Payable 10 GST Payable 5 invoice to handle reverse charge scenarios.
Revisions also allowed for Reverse Charge
Note Invoice

Purchase Goods / Services (Debit Note) & Suppl.
Invoices
AP Invoice
Dr Cr
BP 100
GST Input 10
Inv./Expense 100
If self invoice then we need debit

note for self invoice too for reverse
charge scenarios
Note We could have Tax Only and Without Qty Scenario

Tax Only is handled by standard AP Invoice feature
Without Qty will have to be handled via drop ship warehouse
Reverse charge tax code will follow reverse charge logic

Purchase Goods & Services (Revised Invoice, Dr & Cr
Memo)
AP Invoice AP Invoice*
(cancel) (revised checked, original Inv
# & date to be provided
Dr Cr Dr Cr
BP 110 BP 110
Inv./Expense 100 Inv./Expense 100
AP Credit Memo AP Credit Memo*

(revised checked, original Inv
(cancel) # & date to be provided
Dr Cr Dr Cr
BP 110 BP 110
Inv./Expense 100 Inv./Expense 100
Revised / Dr / Cr is applicable for Self

Invoice. Message for reversal pop up
Note To be used only when canceling an AP Invoice for a period which has already been reported. For revision within the same period use
cancellation and creation of new invoice without revision checked.
Cancelled invoice within same period are not reported
Same applies for AP Credit Memo

Purchase Import of Goods
PO (Exempt Tax AP Invoice (BP Goods

GRPO
Code 0%) Vendor, Tax Exempt)
AP Invoice* (Clg & Fwd

Landed Cost Agent, Only BCD &
Service)
Dr Cr Dr Cr
BCD 10 BP 15
BCD Clearing 10 BCD Clearing 10
Expense 5
AP Invoice** (Item IGST

Tax code Tax Only)
Dr Cr
BP 10
Amendments in GSTR 2.
GST Input 10
Data that we need to
Note * The agency pays BCD & GST + Charges for service
provide
GST Input posted with C&F Invoice
** Import check box should only be checked for the AP invoice being posted for GST Input credit

Purchase Import of Service
AP Invoice (Tax Only,

Reverse Charge)
Dr Cr
BP 0 Reverse charge
GST Input 10
GST Payable 10 Self Invoice
While this is an Import, there is no Port Code, BOE or BOE date
And Supplier is a Foreign vendor
Test ITC posting on CG, we have not documented this scenario here

TDS / TCS
Specific use cases of Govt. Dept / Notified Companies making payment to supplier
Ecommerce company making payment to supplier
Ecommerce Operator
- Specific categories of services the tax on intra state supplies of which shall be paid by
ecommerce operator if such services are supplied through it, and all the provisions of this
act shall apply to such ecommerce operator as if he is the supplier liable for paying tax in
relation to the supply of such services.
- Every Ecommerce Operator not being an agent, shall collect an amount calculated at such
rate not exceeding one percent of the net value of taxable supplies made through it by
other suppliers where consideration w.r.t this supply is to be collected by the operator
- net value of taxable supplies shall mean the aggregate value of taxable supplies reduced
by aggregate value of taxable supplies returned to the suppliers during the said month
- TCS collector shall furnish a monthly statement (within 10 days of end of month) an annual
statement containing the details of outward supplies of goods or services both effected
through it, incl supplies returned through it and amount collected as TCS during financial
year before 31s Dec following end of FY

Government may mandate

- A department or establishment of the central govt. or state govt. or
- Local authority or
- Governmental agencies or
- Such persons or category of persons as notified by Govt. on recommendation
To deduct a tax at the rate of one percent from the payment made or credited to the supplier
where the total value of such supply, under a contract, exceeds INR 2.5 L (excl. tax)
No deduction if location of supplier and place of supply is in a state or union territory which is
different from the state / union territory of regn of recipient. Government of Karnataka has an
immovable property in Delhi, where they got a service from and Architect from Delhi, Architect
raise the invoice on Government of Karnataka, Bangalore
- The amount deducted as tax shall be paid to the govt. by the deductor within 10 days after
the end of month in which such deduction is made
- The deductor shall furnish to the deductee the certificate mentioning the contract value,
rate of deduction, amount deducted, amount paid to the govt. and such other particulars.
This certificate will be downloaded from the common portal

TDS Deductor
- Person who are required to deduct tax, whether or not separately registered under this act
- Person required to deduct tax may have in lieu of PAN use a Tax Deduction & Collection
Account Number
GSTIN TDS
1. All the category are regd tax payer so we make the field
available for all category, e.g. Govt dept / PSU
2. Can be same as the GSTIN number on top

Purchase WHT for TDS GST (AP Invoice & DP)
AP Invoice WHT on Down Payment
AP Invoice * (WHT for

TDS / TCS GST AP DP Request
Payment Type)
Dr Cr
BP 100
Inv Clearing / Expense 100
Outgoing Payment
Outgoing Payment Dr Cr
Bank 90
BP 100
Dr Cr
WHT Payable Indirect Tax 10
Bank 90
BP 100
WHT Payable 10
Note TDS / TCS GST applicable only when Govt Dept. / Notified Company making payment to contractor above 2.5 L or Ecommerce
operator making payment to supplier
We support both WHT direct taxation and indirect taxation
There could be scenarios where both WHT for direct & indirect taxation are applicable simultaneously. There was limitation in AP
DP request, where we are not yet supporting eTDS. This needs to be fixed 9e
Contract details. There were emails from Bella
TDS GST & TCS GST should be reported in respective GSTR report and not in 26Q
Separate GL for AR / AP (CGST, SGST, IGST, UTSGST, Cess)
Outgoing Payment for TDS to be modified for paying TDS / TCS GST. UTGST / Cess
What are we not doing?
This was there before also. What is our stand on this? We have revision of AP Invoice as part
of GST BUT we do not have revision of AP DP request.
Taylor The revision fields was needed for AR & AP DP request for other cases of down
payment also?
Do we intend to add revision to. How are we linking the inv / pmnt
Tax Payment
- Purchase matching (ASP / GSP)
- Self assessment & credit to electronic credit ledger
- Monthly return preparation & submission GSTR 3 (ASP / GSP)
- Payment to electronic cash ledger (online)
- Tax payment by utilizing balance in electronic credit ledger / electronic
cash ledger
Tax Payment
Outgoing Payment to
electronic cash ledger
Dr Cr
Bank 100
Account (Electronic Cash Ledger) 100
Manual JE (Credit
Utilization)*
Dr Cr
Account (GST Input) 70
Account (Electronic Cash Ledger) 30
Account (GST Payable) 100
Note * User needs to ensure that the utilize the input credit as per the ITC utilization rules
ISD Registration
- Input Service Distributor, whether or not separately registered under this act needs regn
Handling in case of excess distribution of credit
- Where ISD distributes the credit in contravention of the provisions of this act resulting in
excess distribution of credit to one or more recipients of credit, the excess credit so
distributed shall be recovered from such recipients
The current reporting format does not have an ISD return

template hence we do not know if revision is allowed.
Invoice rules talks about ISD credit
Old return talks of Revision of ISD
Revised Invoice Rules ISD ISD Credit Note New document
PLD for
- ISD Invoice &
ISD Invoice or ISD Credit Note - ISD Credit Note
An ISD invoice or, as the case may be, an ISD credit note issued by an Input Service
Distributor shall contain the following details:-
- Name, address and GSTIN of the Input Service Distributor;

- A consecutive serial number containing alphabets or numerals or special characters hyphen or dash and
slash symbolised as , -, /, respectively, and any combination thereof, unique for a financial year;
- Name, address and GSTIN of the recipient to whom the credit is distributed;
- Amount of the credit distributed; and
- Signature or digital signature of the Input Service Distributor or his authorized representative:
Input tax credit on Cess
Section 8 of The GST (Compensation to States) Act 2017 provides for Levy and collection of Cess under CGST Act and IGST Act or
both.
In terms of Section 2(g) of The GST (Compensation to States) Act 2017 Cess, in relation to taxable person means cess charged on any
supply of goods or services or both made to him.
Proviso to Section 11(2) of the GST (Compensation to States) Act provides that the input tax credit in respect of Cess on supply of
goods and services leviable under this act shall be utilized only towards payment of said Cess on supply of goods and services
leviable under the said section.
It means Cess levied under CGST act would be available for utilization against payment of Cess under CGST act only; IGST Cess
against IGST Cess and so on.
In brief Cess as proposed under the GST Act can be taken as credit and can be uitilised for payment of Cess, but, only under respective Acts
(New form for Input Distribution)
How is this working?

While there is no mention of distribution of cess and we are checking it, do we
want to exclude it?
Electronic Way Bill
(Eway Bill Rule Considerations)
Electronic Way Bill Rules
Every registered person who causes movement of goods of consignment value

exceeding fifty thousand rupees
(i) in relation to a supply; or
(ii) for reasons other than supply; or
(iii) due to inward supply from an unregistered person,
shall, before commencement of movement, furnish information relating to the said

goods in Part A of FORM GST INS-01, electronically, on the common portal.
(a) where the goods are transported by the registered person as a consignor or the recipient
of supply as the consignee, whether in his own conveyance or a hired one, the said person or
the recipient may generate the e-way bill in FORM GST INS-1 electronically on the common
portal after furnishing information in Part B of FORM GST INS-01; or
(b) where the e-way bill is not generated under clause (a) and the goods are handed over to a
transporter, the registered person shall furnish the information relating to the transporter in
Part B of FORM GST INS-01 on the common portal and the e-way bill shall be generated by
the transporter on the said portal on the basis of the information furnished by the registered
person in Part A of FORM GST INS-01:
- Where the movement is caused by an unregistered person either in his own conveyance or
a hired one or through a transporter, he or the transporter may, at their option, generate the
e-way bill in FORM GST INS-01 on the common portal in the manner prescribed in this
rule.
- For the purposes of this sub-rule, where the goods are supplied by an unregistered
supplier to a recipient who is registered, the movement shall be said to be caused by such
recipient if the recipient is known at the time of commencement of movement of goods.
- Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN)
shall be made available to the supplier, the recipient and the transporter on the common
portal
- Any transporter transferring goods from one conveyance to another in the course of transit
shall, before such transfer and further movement of goods, generate a new e-way bill on
the common portal in FORM GST INS-01 specifying therein the mode of transport .
- Where multiple consignments are intended to be transported in one conveyance, the

transporter shall indicate the serial number of e-way bills generated in respect of each such
consignment electronically on the common portal and a consolidated e-way bill in FORM
GST INS-02 shall be generated by him on the common portal prior to the movement of
goods:
- Where the consignor has not generated FORM GST INS-01 in accordance with provisions
of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand
rupees, the transporter shall generate FORM GST INS-01 on the basis of invoice or bill of
supply or delivery challan, as the case may be, and also generate a consolidated e-way bill
in FORM GST INS-02 on the common portal prior to the movement of goods.
- The information furnished in Part A of FORM GST INS-01 shall be made available to the
registered supplier on the common portal who may utilize the same for furnishing details in
FORM GSTR-1:
- Provided that when information has been furnished by an unregistered supplier in FORM
GST INS-01, he shall be informed electronically, if the mobile number or the e mail is
available.
- Where an e-way bill has been generated under this rule, but goods are either not being
transported or are not being transported as per the details furnished in the e-way bill, the e-
way bill may be cancelled electronically on the common portal, either directly or through a
Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way
bill: Provided that an e-way bill cannot be cancelled if it has been verified in transit in
accordance with the provisions of rule 3.
- An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the
period as mentioned in column (3) of the Table below from the relevant date, for the
distance the goods have to be transported, as mentioned in column (2): .
- Documents and devices to be carried by a person-in-charge of a

conveyance
- The person in charge of a conveyance shall carry
(a) the invoice or bill of supply or delivery challan, as the case may be; and
(b) a copy of the e-way bill or the e-way bill number, either physically or mapped to a
Radio Frequency Identification Device (RFID) embedded on to the conveyance in
such manner as may be notified by the Commissioner.
- A registered person may obtain an Invoice Reference Number from the common portal by
uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1, and
produce the same for verification by the proper officer in lieu of the tax invoice and such
number shall be valid for a period of thirty days from the date of uploading.
- Where the registered person uploads the invoice under sub-rule above, the information in
Part A of FORM GST INS-01 shall be auto-populated by the common portal on the basis of
the information furnished in FORM GST INV-1.
The forms GST INS01 for generating eway bill not available
yet. We also do not know the details of common portal where
this is supposed to be generated. So we wait for information.
Account Reports
Every registered person shall keep & maintain, at his principal place of
business, as mentioned in the certificate of registration, a true and correct
account of :-
- Production & manufacture of goods. (Loc in Production Order Goods Receipt & Goods Issue. How many
production reports do we have and which one shows the production in a month? Such reports should
have Loc as selection parameter?)
- Inward and Outward supply of goods or services or both. (Does all inventory transaction has Loc field? If
not we need to provide. Which Std reports shows OB, Inward, Outward & CB for a period? This report
needs to have Loc as a selection parameter)
- Stock of goods (Does all inventory transaction has Loc field? If not we need to provide one. Which Std
reports provides this information. This report needs to have Loc as a selection parameter)
- Input Tax Credit availed. We are posting JE to update the GL where input tax credit is available. How
would you know if you have availed a tax credit for a particular invoice or not. Again Loc wise info
Provided where more than one place of business is specified in the certificate
of registration, the accounts relating to each place of business shall be kept
at such place of business
Every owner or operator of warehouse or godown or any other place use for
storage of goods and every transporter, irrespective of whether he is
registered person or not, shall maintain record of the consigner, consignee
and other relevant details of the goods in a manner prescribed
Every registered person shall keep and maintain, a true and correct account
of the goods or services imported or exported or of supplies attracting
payment of tax on reverse charge along with relevant documents, including
invoices, bills of supply, delivery challans, credit notes, debit notes, receipt
vouchers, payment vouchers, refund vouchers and e-way bills. (How will we
provide this?)
WE NEED TO START DISCUSSING THIS
Identify forms from where the data is coming. E.g. Production
Order, Inventory Transfer.
Check if Loc is available in the JE
Enable Loc wherever necessary and pass it in the JE
Identify standard report where Loc field needs to be available
as selection parameter
Account Reports
WE NEED TO START DISCUSSING THIS

Identify forms from where the data is coming. E.g. Production
Order, Inventory Transfer.
Check if Loc is available in the JE
Enable Loc wherever necessary and pass it in the JE
Identify standard report where Loc field needs to be available
as selection parameter
Thank you
Contact information:
F name L name
Title
Address
Phone number
F name L name
Title
Address
Phone number
2016 SAP SE or an SAP affiliate company. All rights reserved.

GST Solution Approach Document Update May 2017

Hochgeladen von

Dokumentinformationen

Copyright

Verfügbare Formate

Dieses Dokument teilen

Dokument teilen oder einbetten

Freigabeoptionen

Stufen Sie dieses Dokument als nützlich ein?

Sind diese Inhalte unangemessen?

Copyright:

Verfügbare Formate

GST Solution Approach Document Update May 2017

Hochgeladen von

Copyright:

Verfügbare Formate

Internal

SAP Business One

2016 SAP SE or an SAP affiliate company. All rights reserved. Internal 2

Master Data & Document Numbering

2016 SAP SE or an SAP affiliate company. All rights reserved. Internal 3

2016 SAP SE or an SAP affiliate company. All rights reserved. Internal 5

- Any specialized agency of the UN organizations, Multilateral Financial Institution and

2016 SAP SE or an SAP affiliate company. All rights reserved. Internal 6

Place of Supply (Goods), Except imports or exports

2016 SAP SE or an SAP affiliate company. All rights reserved. Internal 7

Place of Supply (Goods), Imports or Exports

Place of Supply (Services), where supplier & recipient are in India

- Special cases (Refer Pg 7 to 13 of IGST bill)

2016 SAP SE or an SAP affiliate company. All rights reserved. Internal 8

2016 SAP SE or an SAP affiliate company. All rights reserved. Internal 9

Shall not include any discount which is given

2016 SAP SE or an SAP affiliate company. All rights reserved. Internal 10

2016 SAP SE or an SAP affiliate company. All rights reserved. Internal 11

Different type of supplies

2016 SAP SE or an SAP affiliate company. All rights reserved. Internal 12

2016 SAP SE or an SAP affiliate company. All rights reserved. Internal 14

2016 SAP SE or an SAP affiliate company. All rights reserved. Internal 15

2016 SAP SE or an SAP affiliate company. All rights reserved. Internal 16

2016 SAP SE or an SAP affiliate company. All rights reserved. Internal 17

2016 SAP SE or an SAP affiliate company. All rights reserved. Internal 18

2016 SAP SE or an SAP affiliate company. All rights reserved. Internal 19

2016 SAP SE or an SAP affiliate company. All rights reserved. Internal 20

2016 SAP SE or an SAP affiliate company. All rights reserved. Internal 21

Support TCD for both Sales & Purchase TCD

Tax Category TCD based on

Tax Category TCD based on

GST Reg. Type TCD based on

2016 SAP SE or an SAP affiliate company. All rights reserved. Internal 22

2016 SAP SE or an SAP affiliate company. All rights reserved. Internal 23

2016 SAP SE or an SAP affiliate company. All rights reserved. Internal 24

2016 SAP SE or an SAP affiliate company. All rights reserved. Internal 25

Treated as supply even if made without consideration

2016 SAP SE or an SAP affiliate company. All rights reserved. Internal 27

Land & Building

Treatment of business assets

2016 SAP SE or an SAP affiliate company. All rights reserved. Internal 28

2016 SAP SE or an SAP affiliate company. All rights reserved. Internal 29

Time of Supply (Goods)

Time of Supply (Goods Reverse Charge)

Continuous Supply of Goods

2016 SAP SE or an SAP affiliate company. All rights reserved. Internal 30

Time of Supply (Vouchers)

Where it is not possible to determine time of supply for (Goods / Reverse

Time of Supply if it relates to an addition of the value of supply by way of

2016 SAP SE or an SAP affiliate company. All rights reserved. Internal 31

Time of Supply (Services If invoice issued within prescribed period)

Time of Supply (Services If invoice not issued within prescribed period)

Time of Supply (Services Reverse Charge)

2016 SAP SE or an SAP affiliate company. All rights reserved. Internal 32

Continuous Supply of Services

Time of Supply (Services In case of supply of voucher)

Where it is not possible to determine time of supply for (Service / Reverse

2016 SAP SE or an SAP affiliate company. All rights reserved. Internal 33

In case where supply of service ceases under a contract before completion of

2016 SAP SE or an SAP affiliate company. All rights reserved. Internal 34

Where there is change in the rate of tax (Goods & Services)

2016 SAP SE or an SAP affiliate company. All rights reserved. Internal 36

2016 SAP SE or an SAP affiliate company. All rights reserved. Internal 37

Invoice (Reverse charge & registered person buying from unregistered