(IND) Working with Excise Registers

This chapter discusses how to:

• Enter duty payment details for excise registers.

• Review the register payment details.

• Enter closing quantities for excise units.

• Unlock records in the F75IEXC table.

See Also

(IND) Setting Up Country-Specific Functionality for India

(IND) Understanding Excise Tax

Entering Duty Payment Details for Excise Registers

This section provides overviews of entries in the excise registers, balance entries for RG1 register, RG1 table update for excise duty, payment of interest for excise duty, and the PLA credit confirmation, and lists prerequisites and discusses how to:

• Set processing options for PLA/AII/CII (Credit/Debit) Entry (P75I311).

• Create entries for duty payment registers.

• Enter balances for the RG1 register.

• Update the RG1 table for excise duty.

• Set processing options for RG – 1 Build (R75I380).

• Set processing options for Amount of Interest Paid/Month (RG-1) (P75I382).

• Enter payment details for interest on excise duty.

• Set processing options for Confirm PLA Credit (P75I310).

• Confirm a PLA credit entry.

Understanding Entries in the Excise Registers

You use the PLA/AII/CII (Credit/Debit) Entry program (P75I311) to create a debit or credit entry for all tax types in the excise duty payment registers. These registers are the PLA, Cenvat credit RM, and Cenvat credit CG registers.

You must set processing options to:

• Specify the type of register in which you want to create an entry.

• Specify the type of entry that you want to create.

You can create an entry in the duty payment register only for the current month for an excise unit. When you create an entry, the system generates a batch number and displays it in a message box. Depending on the type of entry, the system stores the entries for the duty payment register in these tables:

• Excise - PLA Chapter Wise Transaction File for Yarn Industry (F75I315Y).

• Excise - RG23A - II Chapter Wise Transaction File (F75I313Y).

• Excise - RG23C - II Chapter Wise Transaction File (F75I317Y).

Understanding the Balance Entries for the RG1 Register

You use the RG 1 - Upload Balances program (P75I380) to enter the opening balances for an item in the Excise RG1 Transaction File table (F75I380). You can also use this program to enter the bulk details, such as standard volume and ambient volume, and transportation details for the item. The system stores the RG23A-II, RG23C-II, and PLA debit amounts in the F75I380 table.

Note. The RG–1 Build report (R75I380) uses the opening balances for items from the F75I380 table. Therefore, you must enter the opening balances before you run the RG–1 Build report.

Understanding the RG1 Table Update for Excise Duty

Run the RG–1 Build report (R75I380) to calculate excise components such as basic excise duty and additional excise duty for items and update the Excise RG1 Transaction table (F75I380) when you move the items from the manufacturer’s premise. The system updates the F75I380 table for all the adjustments associated with the particular movement of an item.

The R75I380 report retrieves values from the RG23 – AII, RG23 –CII, PLA tables based on the excise transaction type and updates the corresponding information in the F75I380 table.

Note. The RG–1 Build report (R75I380) uses the opening balances for items from the F75I380 table. Therefore, you must enter opening balances using the RG 1 - Upload Balances program before you run this report.

Understanding the Payment of Interest for Excise Duty

You use the Amount of Interest Paid/Month (RG-1) program (P75I382) to create an entry for the payment of interest on excise duty. You must pay this interest if you exceed the due date for the payment of excise duty for the respective month. You must enter details such as the excise unit, the year and month, and the amount of interest paid to create a voucher number for the payment of interest.

After you create a voucher for the interest payment, you must post the voucher to the general ledger. You cannot update a record that has been posted to the general ledger. However, you can update the records for which the vouchers have been deleted or made obsolete. These records display in a different color on the Work with Amount of Interest paid per Month form.

The system displays the records for which the payments have been made in a different color. You must update the PLA register for these records. When you click PLA Update, the system updates the Excise - PLA Chapter Wise Transaction File for Yarn Industry (F75I315Y) and Excise - MODVAT / PLA Summary File YARN SPECIFIC (F75I310Y) tables. For secondary higher education cess, the system updates the Amount of Interest Paid per month - IND - 00 table (F75I382) and F75I310Y - Tag File table (F75I311).

Note. After you click the PLA update button , the system does not display that record. This restricts you from updating the already updated record.

Understanding the PLA Credit Confirmation

You use the Confirm PLA Credit program (P75I310) to confirm the PLA credit balance with the duty amount for each tax type. The duty amount is paid to the government through the TR–6 challan.

The system retrieves the records for which the vouchers have been created from the Account Ledger table (F0911). When you select a record on the Work with Register Entries form, the system retrieves details for the selected record from the Excise - MODVAT/ PLA Summary File YARN SPECIFIC table (F75I310Y) and generates a PLA entry number. After you confirm the PLA entry number, the system updates the Excise - PLA Chapter Wise Transaction File for Yarn Industry table (F75I315Y) and stores the PLA entry number in the F75I310Y or F75I311 table.

Prerequisite

Before you perform the tasks in this section, verify that the excise account master has been set up.

Forms Used to Enter Duty Payment Details for Excise Registers

Setting Processing Options for PLA/AII/CII (Credit/Debit) Entry (P75I311)

Processing options enable you to specify the default processing for programs and reports.

Options

Tax Type

Item Type

Creating Entries for Duty Payment Register

Access the PLA /Cenvat Debit Credit Entry Revisions form.

G/L Doc.Ref.No (general ledger document reference number)	Enter the gate pass number.
G/L DocDate(general ledger document date)	Enter the date on which the gate pass is issued.
Challan ID	Enter a code on the container or that you assign to the container in which the items on this purchase order or order line were shipped to you. You can assign container information to an order during receipts entry.

A-II

These fields appear under Amount Debit heading on the A-II tab.

Entering Balances for the RG1 Register

Access the Upload Balances to RG1 File F75I380 form.

Month	Enter a numeric value that corresponds to the month in a calendar year. For example, enter 3 for the month of March.
Year	Enter the model year of the appliance in the YYYY format.
Excise Unit	Enter the address book number of the excise unit.
Item Number	Enter the inventory item number. The system provides three separate item numbers. It also provides an extensive cross-reference capability to other item numbers to accommodate substitute item numbers, bar codes, customer numbers, and so on. The item numbers are: Item Number (short): An eight-digit, computer-assigned item number. 2nd Item Number: The 25-digit, free-form, user-defined alphanumeric item number. 3rd Item Number: Another 25-digit, free-form, user-defined alphanumeric item number.
Quantity	Enter a value that represents the available quantity. The available quantity can include the on-hand balance minus commitments, reservations, and backorders.
Additional Excise Duty	Enter the opening and closing balances for the AED (additional excise duty) component of excise duty in the respective account.
Education Cess	Enter the opening balance for the Education Cess component of excise duty in the respective account.
Basic Excise Duty	Enter the opening balances for the BED (basic excise duty) component of excise duty in the respective account.
Special Excise Duty	Enter the opening balances for the SED (special excise duty) component of excise duty in the respective account.
Secondary Higher Education Cess	Enter the opening balances for the HCESS component of excise duty in the respective account.
Assessed Value	Enter the total cost by item.
RG23A-II Debit Amount	Enter the debit amount for the RG23A-II register.
RG23C -II Debit Amount	Enter the debit amount for the RG23C-II register.
PLA Debit Amount	Enter the debit amount for the PLA register.
UOM Ambient Volume UOM VolumeUOM Weight	Enter a user-defined code from UDC table 00/UM that identifies a unit of measure used when you entered the transaction into the system. Examples are: AS:Annual Salary (rounded) xmult AT:Annual Salary (truncated) xmult BA:Bar Absolute (Pressure) BC:Bag BG:Bar Gauge (Pressure)
Chapter Number	Enter the chapter number for a specify item.
Stock Total	Enter the total volume by item after it is converted to a standard base. All the conversions must be made in accordance to the standard routines for density, gravity and temperature.
Ambient Quantity	Enter the ambient quantity of the item. The ambient quantity is the value prior to standard volume conversion that has been converted to the inventory unit of measure.
Weight Result	Enter the weight of the item at standard temperature. The system calculates the weight by multiplying the volume by the density and then applies an air correction, if necessary.

Updating the RG1 Table for Excise Duty

Select Reports (G75IEXC7), RG-1 Build.

Setting Processing Options for RG–1 Build (R75I380)

Processing options enable you to specify the default processing for programs and reports.

Setting Processing Options for Amount of Interest Paid/Month (RG-1) (P75I382)

Processing options enable you to specify the default processing for programs and reports.

Tax Type

Item Type

Entering the Payment Details for Interest on Excise Duty

Access the Revise Amount of Interest Paid per Month details form.

Excise Unit	Enter the address book number of the excise unit.
Model Year (YYYY)	Enter the model year of the appliance, in the YYYY format.
Month	Enter a numeric value that corresponds to the month in a calendar year. For example, for the month of March, enter 3.
Tax Authority	Enter the address book number of the tax authority. You should have set up supplier or subcontractor as tax authority.
Basic Excise Duty, Education Cess, Additional Excise Duty, Special Excise Duty, Secondary Higher Education Cess	Enter the debit amount for PLA for the appropriate tax type.

Setting Processing Options for Confirm PLA Credit (P75I310)

Processing options enable you to specify the default processing for programs and reports.

Options

Tax Type

Item Type

Confirming a PLA Credit Entry

Access the Direct Balance Adjustment form.

Reviewing the Register Payment Details

This section provides overviews of the ledger balance review and excise payment details, and discusses how to:

• Set processing options for Excise Ledger Inquiry (P75I210S).

• Review ledger balances for the PLA, RG23A-II, and RG23C-II registers.

Understanding the Ledger Balance Review

You use the Excise Ledger Inquiry program (P75I210S) to review the balances for the personal ledger account (PLA), RG23A-II, and RG23C-II registers. You can also view details such as the opening balances, total credits, total debits, and closing balances for these registers for a specific excise unit and period.

The system retrieves the balances from the Excise - MODVAT / PLA Summary (F75I310Y) and F75I310Y - Tag File table (F75I311) tables.

Understanding Excise Payment Details

You use the Excise Payment Details program (P75I320S) to review payment information such as the sales order number, date of payment, entry number, and payment details about the AII, CII, and PLA registers. You can also review payment information for basic excise duty (BED) and education cess.

The system retrieves payment information from the Excise Payment Details Yarn Specific table (F75I320Y).

Forms Used to Review the Register Payment Details

Setting Processing Options for Excise Ledger Inquiry (P75I210S)

Processing options enable you to specify the default processing for programs and reports.

Tax Type

Item Type

Reviewing Ledger Balances for the PLA, RG23A-II, and RG23C-II Registers

Access the Excise Ledger Balance Inquiry form. This is the first form that appears after you launch the Excise Ledger Inquiry program from the menu.

Excise Unit

Enter the address book number of the excise unit.

Entering Closing Quantities for Excise Units

This section provides an overview of the closing quantities for excise units and discusses how to enter the closing quantities for an excise unit.

Understanding the Closing Quantities for Excise Units

You use the Upload RG23AI program (P75I343) to enter the closing quantities for excise units. This program is used to upload the closing balances for packed items only. The system uses the closing quantity information to calculate the opening stock for the subsequent excise periods. This information is updated in the Excise - Daywise Closing Balance table (F75I343).

Form Used to Enter Closing Quantities for Excise Units

Entering the Closing Quantity for an Excise Unit

Access the Upload Closing Balances for RG-23A form.

Cost Center	Enter an alphanumeric code that identifies a separate entity within a business for which you want to track costs. You can assign a business unit to a document, entity, or person for purposes of responsibility reporting. For example, the system provides reports of open accounts payable and accounts receivable by business unit to track equipment by responsible department. The business unit security might prevent you from viewing information about business units for which you have no authority.
Short Item No (short item number)	Enter the inventory item number. The system provides three separate item numbers. It also provides an extensive cross-reference capability to other item numbers to accommodate substitute item numbers, bar codes, customer numbers, and so on. The item numbers are: Item Number (short): An eight-digit, computer-assigned item number. 2nd Item Number: The 25-digit, free-form, user-defined alphanumeric item number. 3rd Item Number: Another 25-digit, free-form, user-defined alphanumeric item number.
Closing QTY (closing quantity)	Enter a value that represents the available quantity. The available quantity can include the on-hand balance minus commitments, reservations, and backorders. You enter this value in the Branch/Plant Constants program (P41001).
UOM for Closing QTY (unit of measure for closing quantity)	Enter the unit of measure you used when you entered this transaction into the system.
Program ID (program identity number)	Enter the number that identifies the batch or interactive program. For example, the number of the Sales Order Entry interactive program is P4210, and the number of the Print Invoices batch process report is R42565. The program ID is a variable length value.

Unlocking Records in the F75IEXC Table

This section provides an overview of record unlocking and discusses how to unlock a record in the F75IEXC table.

Understanding Record Unlocking

To protect data integrity, the India Localization system locks records to prevent more than one user from updating a table simultaneously. When you use a program that writes records to the PLA, AII, or CII table, the system locks the table so that you cannot use another program that writes records to the same table. The system releases these locked records after the table is updated. If the system does not release the locked records, you can use the Unlock File program (P75I351) to unlock the records in the PLA, AII, or CII table.

The system stores the summary of the locked records in the Excise Balance file lock table (F75IEXC).

Forms Used to Unlock Records in the F75IEXC Table

Unlocking a Record in the F75IEXC Table

Access the Unlock F75IEXC [Find/Browse] form.