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SAP AG 2005
Copyright
Copyright 2001 SAP AG. All rights reserved. Neither this training manual nor any part thereof may be passed on to others, copied or reproduced in any form or by any means, or translated into another language, for any purpose without the express prior consent in writing of SAP AG. The information contained in this document is subject to change and supplementation without prior notice. All rights reserved.
SAP AG 2005
Target Audience
: 1 day
Course Prerequisites
Required Knowledge: Any one of the following: SD
MM
FI.. Recommended Knowledge: Functional Knowlege
Legal
Excise Duty and Sales Tax laws Export/Import related laws Income Tax Common Business Practices related to India specific legal requirements in Logistics and Finance
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Course Goals
Understand how Indian statutory requirements in the area of Indirect Taxation and Income Tax are met in SAP
Understand VAT Compliant Tax Configuration
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Course Objectives
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Course Content
Preface Unit 1 Course Overview Unit 9 Sales Processes
Appendices
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Export Sale
TDS Overview SCIL - Organisational Elements
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After completing this unit, you will be able to: Describe the background and product line of Star Cycles India Ltd(SCIL) Define India Localization organizational elements Understand Indian Legal Requirements
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SCIL manufactures Cycles at its plants in Mumbai and Chennai. The products are Professional Mountain Bikes (PMB) and Children Bikes (CB) SCILs plants at Mumbai and Chennai procure raw materials from vendors in Mumbai, Chennai, Ludhiana and New Jersey(USA) The Mumbai plant receives cycle frames manufactured at the Chennai Plant Cycle Frames undergo job work at a Subcontractor in Coimbatore and are supplied back to Chennai Plant.
The finished products are directly sent to the customers from the Mumbai Plant. They can also be sent to dealers from the depot at Panvel Warehouse and/or Pondicherry Warehouse
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Domestic Vendor
Import Vendor
Domestic Vendor
Overseas Customer
Panvel Depot
Pondicherry Depot
Domestic Customer
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Excise Invoice Domestic Vendor Price: 1000 Qty : 10 PC Duty 16% - 160
Excise Stock/ Part I Register Deposit Rs. 160 as Duty to the Govt.
Receipt Qty : 10 PC
GR at Factory Gate
ED Credit : Rs 160
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Imports Purchase
Commercial Invoice Import Vendor Price: 1000 Qty : 10 PC C Duty 16% - 160
Excise Stock/ Part I Register Pay CVD of Rs. 160 to the Customs House GR at Factory Gate Capture & Post CENVAT / Part II Register
Receipt Qty : 10 PC
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Commercial Invoice
Subcontracting
Input
Annexure IV Annexure V
Output
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Stock Transports
Supplying Plant Excise Invoice Price: 1000 Qty : 10 PC Duty 16% - 160 Excise Stock/ Part I Register
Receipt Qty : 10 PC
Deposit Rs. 160 as Duty to the Govt. GR at Recv. Plant
ED Credit : Rs 160
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Supplying Plant
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Depot
RG23D Register
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Export Sale
Supplying Plant
Under Bond Price: 1000 Qty : 10 PC Duty 16% + 160 No Bond Update Excise database
Invoice
Dispatch
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TDS Overview
Vendor
Excise Group
Series Group
E1
S1 S2
SCIL
E2
S3
S91
R2
Chennai Plant
E4
S5
R3
Pondicherry Depot
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You should now be able to: Describe the background and product line of Star Cycles India Ltd(SCIL) Define India Localization organizational elements Understand Indian Legal Requirements
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Excise Setup
Contents:
Preparatory Activities
Customizing Activities
Setup of the Organizational Elements
After completing this unit, you will be able to: Understand activities involved in setting India Localization for Excise Setup Organizational Elements of India Localization Prepare Excise Master Data for India localization in standard master transactions or through Excise Rate Maintenance transactions (J1ID)
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Excise and Customs Duty Sales Tax and Value Added Tax (VAT) Service Tax
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Preparatory Activities
Menu Path: SPRO Financial Accounting Financial Accounting Global Settings Tax on sales & Purchase Basic Settings India
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Business Transactions
Tools
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Basic Settings
Maintain Excise Registrations IDs Maintain Company Code Settings Maintain Plant Settings Maintain Excise Groups
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GRs per EI can be set as: Mult. GR, Mult. Credit Mult. GR, Single Credit Single GR
Menu Path: SPRO Logistics General Tax on Goods Movement India Basic Settings Excise Group
Org. Unit in India Localistn
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Elements
Company
Registration 1
Registration 2
Depot Registration
Plant
Excise Group 2
Excise Group1
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CENVAT Utilization can be set at Series Group level as: No utilization Immediate utilization
Master Data
Maintain Chapter IDs Assign Users to Material Master Screen Sequence for Excise Duty
Account Determination
Define Excise Accounts per Excise Transactions Define GL Accounts for Excise Transactions
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Business Transactions
Incoming Excise Invoices Outgoing Excise Invoices Subcontracting Exports Under Excise Regulations Utilizations Excise Registers
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Tools
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Menu Path: SPRO Logistics General Tax on Goods Movement India Tools Number Range Maintenance
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Vendor Type
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Chapter ID
Material Chapter ID Combination & Material Type Assessable Value for the material CENVAT Determination for the material
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PLANT
EXCEPTIONAL RATES
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YES
Is the Vendor an SSI? Get the Chapter ID Of the material NO Get the Plant Excise Indicator Get the Vendor Excise Indicator
YES
NO
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Formula based Tax Procedure TAXINJ Condition based Tax Procedure TAXINN
Selected tax procedure should be assigned to the country The procedure once selected can not been changed
The Other Tax procedure can also be used for country India, if required
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Material Types RM or Capital Goods Tax Rates 4%, 8% etc Input / Output Tax Local or Interstate Sales Tax Deductible or Non Deductible Tax
One Tax code for combination of Tax Rates (ED & ST)
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Tax %
0% 1% 4% 10% 20%
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Country Key
Region of Customer
Domestic
Tax Code
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Country Key
Tax Code
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Set the tax procedure as TAXINN for Country IN. Ensure that excise defaults are maintained for the Tax procedure. Check if all the tax condition types in the tax procedure are classified. Create TAX codes. Assign Tax codes to respective Company code. Create condition records for those conditions which are relevant. Create Purchase / Sales Documents
TAXINN Set-Up
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Company Code
Tax code
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TAXINN - Create PO
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10 %
Service Tax Liability is on payments received or part thereof Payment monthly / quarterly depending on type of organization PLA not to be maintained for pure service providers
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Create two new Tax conditions For eg: JSRT, JEC3. One for services tax (JSRT & another for Education cess on service tax). JSE4 and JES4 for the SD Condition type. Create a new tax posting key VS7 and VS8. VS9 and VS0 is the SD account key. Assign the conditions with account keys in the tax procedure. Create tax code Activate service level tax calculation in MM External services management customising. Create PO During LIV service tax interim account is affected with the service tax amount for which credit can be taken. SAP AG 2005
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Account Key
Maintain G/L accounts for every tax code at an account key level.
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You should now be able to: Understand the functionality of Tax Code procedures relevant for India Localisation Understand how to set up your system for TAXINN procedure Understand Service Tax configuration for Services
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Sales Process
Contents:
Overview of the sales process Sales processes Sales from Factory - Configuration Cancellation of Excise Invoice Excise Invoice Printing Monthly Utilization Other features
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Removal of Goods
From Factory
From Depot
Sale
Transfer to Factory
Sale
Transfer to Factory
Return to Vendor
Transfer to Depot
Return to Vendor
Transfer to Depot
Transfer to Subcontractor
Transfer to Subcontractor
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Credit CENVAT on-hold A/c VENDOR EXCISE INVOICEPROCESS Credit CENVAT A/c
CENVAT Account
Debit CENVAT A/c
MONTHLY TRANSACTIONS
DEPOSIT FUNDS IN PLA ACCOUNT SELECT REGISTER
PLA A/C
Credit PLA Account Debit PLA A/c
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Sales - Processes
Free Supplies
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COMMERCIAL INVOICE
PROFORMA INVOICE
COMMERCIAL INVOICE
Delivery
Proforma Invoice
Posting to Excise duty payable account
Posting to CENVAT accounts for immediate Utilization
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Sales Order
Delivery
Invoice
Posting to Excise duty payable account Posting to CENVAT accounts for immediate Utilization
Invoice Printing
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Free Supplies
Can be combined with a normal order 100% discount condition added to the item pricing Item category changed to free-of-charge Excise posting done
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Document Flow
OR OR
LF JF
F2 JEX F2
Define Allowed Delivery types to Billing types Define Invoice split through data transfer formula in copy control
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When excise and commercial invoice are difference. (ie) Multiple excise invoice for one commercial invoice
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Menu Path: SPRO Logistics General Tax on Goods Movement India Master Data
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Sales Order
Delivery
Invoice
Invoice Cancellation
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Series Group
Plant
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Monthly Utilization
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Monthly Utilization
Option for Cenvat Payment from Service Tax Option for Service tax Payment from Cenvat Service tax / ECS Payment account Service Tax / ECS Credit Account
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Monthly Utilization
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Other Features
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Provision to print excise invoice immediately after automatic creation of excise invoice
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Invoice Split
Sales Order
Delivery
Commercial Invoice
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Delivery
Ship-to-party : 2300
Item Material Qty 10 400 5
Billing
Bill-to-party : 2300
Item Material Qty 10 400 5
Excise Invoice
Sold-to-party : 2300 Item Material Qty 10 400 5
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Listing of all billing documents due for utilization provided Also includes ability to view,
Account balances Total duty amount needed to utilize the displayed billing documents Deficit, if any
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Batch utilization
Excise Invoices can be created in batches Provision of additional fields in selection screen like
Billing date
SD document category Billing document category
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VAT Implication on Sales Process Business Place SD Configuration Master Data Sales Scenarios
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VAT Accounting
SAP R/3
Invoice Verification
Billing
Delivery
Sales Order
VAT impact
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Business Place
Entity Business Place will primarily be used for Defining
Determining
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PLANT 3
VAT Registration : YYY Output is under deferral/ exemption scheme COMPANY ABC
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Need for maintaining separate VAT Credit and Debit accounts for different states
Solution: Separate G/L Accounts are maintained at state level. Business Place is used to determine correct G/L account at the time of posting.
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Intra State Finished goods VAT applicable Sales pricing and Tax procedure
Pricing procedure JFACT Condition type UTXJ Access sequence JIND Access Country/ Plant Region / Region/ TaxCl1Cust/ Tax Cl.Mat Tax Code S1
Sales Order Pricing Basic Rate Rs85X 10 pcs= Rs 850 Excise Duty @20 = Rs 170 Tax Base Amount Rs 1020 VAT Rs. 102 Total Rs.1122
Plant details
Customer master
Material master
SD Configuration
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SD Configuration
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SD Configuration
Settings for Tax Processing (TAXINN)
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SD Configuration
Define Account Keys (TAXINN)
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Helpful in reporting
Useful in maintenance of Tax Codes (input & output)
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Determination of Separate G/L Account for VAT and Non VAT States Determination of Separate G/L Account for Deferral & Non-Deferral Plants by using Business Place Determination of Separate G/L Account for Standard and Sub-contracting Purchases Any other Business requirements
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Business Place
Transaction Key Tax Code
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Master Data
Plant Region
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Master Data
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Master Data
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Master Data
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Master Data
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Yes Check the Tax code in table J_1iexcdef Same Tax Code
Normal Tax Code Check the VAT Unregistered Registration No in the Customer Customer Master Tax code Field
Yes
Organization Structure
Company Code (EWT) Chart of A/c INT
VAT Reg ID 1
Ex gp E1, Series gp S1 Domestic, S2 Exports
VAT Reg ID 2
Ex gp E2, Series gp S3
Master Data
Material Master MBG01 - Professional Mountain Bike with Gears MB01 - Professional Mountain Bike without Gears
Customer Master INC01 Mumbai Dealer INC02 Chennai Dealer INC08 Depot Customer for VAT INC09 - Depot Customer for CST
G/L Accounts VAT Payable A/c - Used for paying VAT on all sales VAT Alternate GL A/c - Used for paying VAT on all sales
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Inter State
Finished goods
Exports
Finished goods Deemed Exports Finished Goods
Stock Transfer
Inter State Intra State
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Sales Order Pricing Basic Rate Rs85X 10 pcs= Rs 850 Excise Duty @20 = Rs 170 Tax Base Amount Rs 1020 VAT Rs. 102 Total Rs.1122
Plant details
Customer master
Material master
4
Excise invoice
5
Period end processing Sales revenue account Customer account CENVAT suspense CENVAT suspense ED payable
NVAT-MAT1 VAT 0%
Delivery
Sales Order
Excise Invoice
Goods Issue
Billing
Stock in Transit
Mumbai Plant IN 30
(Depot)
Goods Receipt
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Shipping
Sales Order
Inter State Customer (KAR) Cus_inter1
5
Period end processing
Billing
3
Bill of Sale
Dr.Customer a/c Cr.Sales revenue a/c Cr.CST payable Cr. Cenvat Suspense
4
Excise invoice
Accounting documents
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Sales Order
Shipping
Billing
3 5
Bill of Sale Period end processing
4
Foreign Customer (UK) Cust_exp1 MAT-EXP Excise invoice
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Sales Order
Shipping
Billing
3 5
Bill of Sale Period end processing
4
Deemed Export Customer CUST_DEXP1 VAT- MAT1 (VAT rate 10%) Excise invoice
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Intra State Finished goods (VAT exempt) Sales pricing and Tax procedure
Pricing procedure JFACT Condition type UTXJ Access sequence JIND Access Country/ Plant Region / Region/ TaxCl1Cust/ Tax Cl.Mat Tax Code S2
Sales Order Pricing Basic Rate Rs83X 10 pcs= Rs 830 Excise Duty @20 = Rs 166 Tax Base Amount Rs 996 VAT Rs. 0 Total Rs.996
0% VAT ZIN 1
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Goods Issue
= Rs16 = Rs16
Excise Invoice
Stock in Transit
Mumbai Plant 2
No Accounting Entries and
Goods Receipt
= Rs16 = Rs16
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Depot Operations
Contents: Stock Transfer from Factory Depot Receipts Depot Sales
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Depot receives goods from the companys factory through stock transfer
Depot procures goods directly from external sources
Depot Sales
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Removal of Goods
From Factory
From Depot
Sale
Transfer to Factory
Sale
Transfer to Factory
Return to Vendor
Transfer to Depot
Return to Vendor
Transfer to Depot
Transfer to Subcontractor
Transfer to Subcontractor
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Depot Requirements
Depot should charge from the customer the same Excise duty from that was paid at factory/source.
In case of price escalations at depot the difference needs to be paid at the factory
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Transfers to Depot
Replenishment Delivery
Proforma Invoice Posting to Excise duty payable account Excise Invoice Printing
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Stock transfer item category made relevant for billing and pricing
Delivery type to billing type map, NL - >JEX in CIN customizing settings in IMG
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Goods Receipt
Sales Order
Delivery
Invoice
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Depot Sales
Sales order created at depot Pricing procedure JDEPOT (with TAXINJ) and JINDEP (with TAXINN) can be used Delivery created for the sales order Excise Invoice selection for goods issue made against delivery Goods issue can be made from a set of excise invoices Commercial invoice at depot picks total excise value from all selected excise invoices
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Depot Sales
Separate steps for Excise Invoice create and verification. Option for Single step creation and verification through customization Option to cancel excise invoice before verification. Provision to create depot invoice before post goods issue based on delivery document. Option to restrict incoming excise invoice selection from the same source of supply. User-exits for unit conversion and Excise / Series group determination
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RG23D Register
Matl Receipt
Depot
RG23 D Register
Ex Inv List for Selection
Commercial
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Invoice
Conclusion
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Exports
Contents:
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After completing this unit, you will be able to: Understand the export processes Configure the export related requirements Update Master Data relevant for exports in SAP Perform export transactions and execute relevant reports
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Exports under Rebate Exports under Deemed Export, STP & 100% EOU Special Procedures
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Removal of goods from a manufaturer / merchant-exporter without payment of duty to destination within India Exports categorized (legally) as:
Under Bond
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Prepare Sales order & Proforma Invoice Receipt of Customer LC Verify delivery dates and availability
Pre-Shipment
Delivery order
Customs Endorsement
Shipment
Invoice
Billing
Prepare Commercial
Payment
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Delivery
Sold-to-party : 2300
Item Material Qty 10 400 5
Billing
Sold-to-party : 2300
Item Material Qty 10 400 5
Excise Invoice
Sold-to-party : 2300 Item Material Qty 10 400 5
Create AR Doc
Sold-to-party : 2300 Item Material Qty 10 400 5
Capture License
Sold-to-party : 2300 Item Material Qty 10 400 5
Bond Register
Sold-to-party : 2300 Item Material Qty 10 400 5
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LICENSE APPLICATION
Form-A/GSP certificate of origin Annexure IV Annexure II Annexure III Annexure IIIA Inspection Certificate LC Cover BRC Commercial Invoice Bill of Exchange Forward Cover
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Exports Sales
Bond
Export Sale
Download
ED Credit
Excise Value
Excise Calculation
Commercial Invoice
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Formula
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Manufacturer (Exporter)
ARE1 III, IV
Excise Invoice
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Manufacturer Bond
III CT 1 CT 1 Excise Invoice ARE1 Merchant Exporter CT 1 I, V ARE1 I, II, V Excise Invoice ARE1 II (Sealed) CT 1 III, IV ARE1
Port (Customs)
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Bond Type
B1 , LUT , BG
Bond Numbering Bond Balance [ Debit / Credit entries ] Fast Credit Reservations Processing Excise Bonds
Assigning Excise Bonds to ARE-1 Proforma for Running Bond Account Bond Statements
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Creating ARE-1 Changing / Amend ARE-1 ARE-1 Tracking ARE-1 Update ARE-1 Shortfall Adjustments ARE-1 Reversal / Cancellation
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License Numbering
License Balances License Validity Processing Deemed Export Licenses Master Data
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Item Data
Item Material Details
Quantity
Duty Rates Duty Values License
Addresses
Additional Data Part II
Package Details
Reference Documents Additional Data
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Customizing Settings:
IMG Path: Logistics General Tax on Goods Movements India Business Transactions Exports Under Excise Regulations Transaction Configuration
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an internal number
an official number
Corresponds to the serial numbers assigned to company by the excise department for the ARE document forms
Customizing
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IMG Path : Logistics General Tax on Goods Movements India Tools Number Ranges.
Address of Custom Department (Master Data Config- Postal Addr) Address in ARE
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IMG Path: LogisticsGeneralTax on Good MovementsIndia Business Transactions Excise Bonding Exports under Excise RegulationsPrintouts of ARE Documents. IMG Path: LogisticsGeneralTax on Good MovementsIndia Business Transactions Excise Bonding Exports under Excise RegulationsMake Settings for ARE-1 Procedure & IMG Path: LogisticsGeneralTax on Good MovementsIndia Business Transactions Excise Bonding Deemed ExportsMake Settings for ARE-3 Procedure
Assignment:
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On application of extension,
If extension granted
Else
Ageing Analysis for ARE document used to track AREs nearing end of export/rewarehousing period
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ADD
On the Excise Invoice Summary tab enter in Additional Excise Invoice field,
Choose +
REMOVE
On the Excise Invoice Summary tab enter in Additional Excise Invoice field,
Choose
CANCEL
Select Cancel Select ARE-1 or ARE-3 Internal Document Provide internal ARE number and choose SAVE
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Activity is overdue
Activity is due today Activity has been completed
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Statutory Reporting
Contents:
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After completing this unit, you will be able to: Generate Excise related and Sales tax related reports Configure the relevant settings for the script layouts
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Printing of Excise Registers (RG23 A&C Part I, II, RG1, PLA, RG 23D)
Bond
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Customizing Settings
Maintain Register Balances/Material Form for the first time through transaction SE16
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Extract Data
Print Registers
Re-extract reqd?
End
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Extract the data for Sales Tax Register printing based on the following criteria
Company code and Fiscal year Posting date / Document date range Tax code & Tax Condition Type Ship from & Ship to location
Additional Standard Report RFSUMV000 also available for VAT Related Tax Reporting
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You should now be able to: Generate Excise related and Sales tax related reports Configure the relevant settings for the script layouts
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