Excise Invoice (Outgoing)DefinitionA business document, in India, that you prepare when you issue excisable goods from a manufacturing plant, for example: y y To be sold to a customer To be transferred to another of your plants
The excise invoice lists the goods that you have issued and states how much excise duty applies. Your customer uses the excise invoice to claim back the excise that it has paid from the excise authorities.
UseIn the R/3 System, there are three different procedures for creating excise invoices y Sales direct from the factory This procedure is for when you sell manufactured goods straight from the factory at which they were produced, in which case you levy excise duty when the goods leave the factory on their way to the customer. If, when you send the goods to the customer, you enclose the commercial invoice, you create the excise invoice with reference to the commercial invoice. If you want to send the commercial invoice after you have dispatched the goods, however, you create the excise invoice with reference to a pro forma commercial invoice. For more information about these procedures, see Sales from Factories. As well as creating excise invoices individually, you can also create them in batches (see Creation of Excise Invoices in Batches). y Sales from depots A depot is a site at which the goods are stored, away from the factory at which they were produced. In this procedure, you have to levy the excise duty when you transfer the goods from the factory to the depot, and then make sure this is passed on to the customer when it makes a purchase. For more information, see Sales from Depots. y Sales (other goods movements) Some other goods movements may also require you to create an excise invoice with reference to other documents. The R/3 System offers separate functions for these purposes (see Other Outward Movements).
StructureNumbering of Excise Invoices
Outgoing excise invoices have two numbers: an internal document number, which is assigned immediately you create an excise invoice; and an excise invoice number, which is not assigned until you have verified and posted it. As far as the excise invoice number is concerned, you have to number your outgoing excise invoices in sequential order, starting each year on 1 April. You must notify the excise authority of the jurisdiction of the invoicing location. The serial number must be printed on each page of the excise invoice. Each number range is governed by a series group. You must create at least one series group in order to be able to number the excise invoices. If you need more than one number range, you must create the corresponding number of series groups. You do so in Customizing for Logistics General, by choosing Taxes on Goods Movements p India p Basic Settings p Maintain Series Groups.
Number of Line Items Per Excise InvoiceSome states allow you to include only a limited number of items for each page of an excise invoice (for example, if the excise invoices are to be printed on prenumbered forms). You can customize the system so that it prints the excise invoice accordingly, in Customizing for Logistics General, by choosing Taxes on Goods Movements p India p Basic Settings p Maintain Excise Registrations.
Material Master (Excise Data)DefinitionThe part of the material master record where you record excise information. To access the material master, from the SAP Easy Access menu, choose Logistics p Materials Management p Material Master p Material p The excise data is displayed in a separate group box on the Foreign Trade: Import Data and Foreign Trade: Export Data tabs.
UseCustomizingIn order for the users to be able to see the excise data group box, carry out the IMG activity in Customizing for Logistics General, by choosing Taxes on Goods Movements p India p Master Data p Assign Users to Material Master Screen Sequence for Excise Duty. T.Code OMT3E
Customer Master (Country Version India Data)DefinitionThe part of the vendor master record where you record information about a vendor relating to sales tax, excise duty, and withholding tax.
To access the vendor master, from the SAP Easy Access screen, choose Logistics p Sales and Distribution p Master Data p Business Partners p Customer p .
UseWhen you have entered the customer that you want to process, you can access the excise data from every screen, by choosing CIN Details. There are three separate tabs, one for each sort of tax. If you prefer, you can also maintain this data in the Excise Rate Maintenance transaction (see Customer Master (Excise Data)).
Customer Master (Excise Data)DefinitionThe part of the customer master record that contains information relating to Indian excise duty.
UseIn conjunction with other data, this data is used to calculate excise duty on various transactions. To maintain the data, from the SAP Easy Access screen, choose Indirect Taxes p Master Data p Excise Rate Maintenance, and then select the following options described below.
StructureThe excise part of the customer master contains the following information:
Customer Excise DetailsOn this screen, you enter your customers' tax registration numbers, which are used for various forms of correspondence and reports: y y y y Excise registration number (and the range, division, and collectorate in which this is located) Central sales tax (CST) number Local sales tax (LST) registration number Permanent account number (PAN)
In order for the system to be able to calculate which rate of excise duty to apply on sales to the customer, you must also assign it a customer excise duty status (for more information about how this works, see Determination of Excise Duty Rates).
Excise Indicator for Plant and Customer
On this screen, you define the final excise duty indicator (for more information about how this works, see Determination of Excise Duty Rates).
PricingUseWhen you create a sales document, the system automatically determines the price of the goods you are selling, including any excise duties and sales taxes.
FeaturesCountry Version India comes with four pricing procedures as follows: y y y y JINFAC (Sales from manufacturing plants) JINEXP (Export sales) JINDEP (Sales from depots) JINSTK (Stock transfers)
These pricing procedures determine the net price (or the assessable value, if there is one) and then calculate all forms of excise duties and sales taxes on the goods.
Excise DutiesFor each form of excise duty, there are three separate condition types as follows: Excise duty Basic Additional Special Cess Ad valorem JEXP JEAP JESP JCEP Specific JEXQ JEAQ JESQ JCEQ Total* JEXT JEAT JEST JCET
* These condition types show, for example, the total basic excise duty on the goods (ad valorem duty plus specific duty). It is the values in these condition types that the system uses in follow-on documents. All of these condition types are discount surcharge conditions and are posted using the accounting key EXD. The excise conditions are determined using the access sequence JEXC. This access sequence contains the following condition tables, so that you can create excise condition records for all of the following combinations:
Table 362 357 358 371 369 372
Conditions Country, chapter ID* Country, plant, chapter ID Country, plant, chapter ID, material Country, plant, chapter ID, ship-to party Country, plant, chapter ID, customer tax classification Sales organization, reference document and item
* The chapter ID is stored in the control code field. When you enter a material's chapter ID in the material master, the system copies the chapter ID to the control code field. When you create a condition record, the field name is control code. If you want to create condition records for different types of customers, for example, those that qualify for concessional tax rates and those that don't, you can define customer tax classifications in Customizing and create condition records for each classification.
Sales TaxesFor central sales tax and local sales tax, there are two condition records each, one for the basic tax (JCST and JLST respectively), and one for surcharges (JCSR and JLSR). These are all tax conditions and are posted with the account key MWS or MW3. When you create a condition record for the sales taxes, you must specify a tax code that you want the tax to be posted under in Financial Accounting (FI). The system determines the central sales tax using the access sequence JCST, and local sales tax using the access sequence JLST. Both access sequences use the following condition tables: Table 359 367 368 Conditions Plant, material group Country, plant, region, material Country, region of delivering plant, region of ship-to party, customer tax classification, material tax classification
Sales from FactoriesPurpose
This process describes how the R/3 System handles sales from factories, allowing for the creation of excise invoices, which you have to send with each delivery that is subject to excise duty. There are two scenarios, depending on whether you want to send the commercial invoice along with the delivery or at a later date.
PrerequisitesIn order for the system to be able to copy the information from document to document, you must have set up the copying control procedures in Customizing for Sales and Distribution (SD). This differs according to when you want to send the commercial invoice: y Along with the delivery In this case, the document flow would be OR (standard sales order type) LF (standard delivery type) F2 (invoice). y At a later date The document flow would be OR JF (delivery type, a copy of LF) JEX (pro forma billing document type, a copy of document type F8) F2. In addition, you must also have maintained the settings in Customizing for Logistics General, by