Excise Duty Process Flow
TR6 Challan Creation
General Ledger Document Creation (FB50)
System does not update the PLA Register with the above entry. When you update the TR6 Challan updating process, the system will update the PLA Register and PLA Account and reverse the PLA on Hold Account.
Invoice to Tax Authority (FB60/F-43)
In this activity, you debit the PLA Interim Clearing Account so that the same is nullified and credit the Tax Authority for the payment of PLA.
Payment to Tax Authority (F-58)
In this activity, the Cheque has been issued to the Tax Authorities/Bank.
TR6 Challan Posting
Transaction Code J1IH
On Excise JV Main Menu, select the TR6 Challan Tab. Once you click on the TR6 Challan.
You have to enter the GL Document created in the 1st step, Document Year, Company Code, Plant and Excise Group for which the PLA Payment is being made.
Press “Enter”.
You can observe that the PLA on Hold Account is getting credited which was 1st debited in the GL Account Document creation.Enter the PLA BED, PLA EduCess & PLA SHECess amounts to debit the same
After filling the required amounts post the document. Once you save the document, the following line will appear at the bottom of the sap screen
You can view the same by clicking on the –> Main Menu –> Excise JV –> Display and fill the following
Click on the Accounting Document Tab:
The Result of the above document is: The PLA on Hold Account has been nullified & PLA BED, PLA EduCess & PLA SHECess has been debited.
Cenvat Utilization
Process Overview | |||||||||
The trigger for this transaction is the requirement of CENVAT Utilization. It is used to calculate | |||||||||
how much Excise Duty you must remit to the authorities. Legislation requires you to remit | |||||||||
excise duty monthly. Companies are allowed 5 days to remit excise duty except for the Month of March | |||||||||
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Once the report has determined how much you have to pay, it allows you to specify where | |||||||||
money should be paid from i.e. whether it should be deducted from the CENVAT credits that | |||||||||
you have accumulated in RG23A Register or RG23C Register, or whether it should be deducted | |||||||||
from the Personal Ledger Account (PLA). You have the option of selecting the appropriation | |||||||||
amounts as required. |
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Prerequisites: User must be assigned to the Country India Specific Menu i.e. J1ILN. Excise | |||||||||
Invoices must be posted in the System to arrive the CENVAT Payable for deliveries made from | |||||||||
the Factory. The CENVAT Payable amount should be credited to a Clearing Account as a | |||||||||
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same account based on the Account assignments in the Customization.
In the above screen, you have to input the following: Sub Transaction Type ADC Sub Transaction Type
Excise Invoice Selection Period: It is the period of all the Excise Invoices for which you are running a Utilization Entry. Excise Invoice: You can restrict the selection of Invoices here by selecting them in Exclude Single Invoice or Invoice Range.
Business Area: This is below the Plant Level. Note: There is no multiple Business Area selection in this field & the filling of Business Area is compulsory otherwise the GL Entry is not possible. Display Last Utilization Date Tab: It shows you when the last Utilization was made. The next utilization can be done only if you put a date which is next to the last Utilized Date. Display Pending Invoices: It shows the pending invoice to be selected in this Utilization Run.(Including the Invoices given in the Excise Invoice Selection Restriction Field - Excise Invoice) Once you have input all the Necessary Fields, you will see the following screen:
Now select the Duty which you want to adjust against the available credit, and select on select duty view button, you can view the concerned Duty Credit Available in related Excise Registers as well asthe Amount available in PLA for the same will appear as shown below:
In the above, screen the Registers Balance in RG23A BED is available so you can utilize it for thepayment of Excise Duty otherwise you have to use the balance available in PLA Register also.Youhave to utilize it as follows: | |||||||||
After selecting the ECS Duty, click on the “
” button to view the concerned
Balances Availability, the following screen appears:
Enter the Duty as applicable.
After selecting the ECS Duty, click on the “
” button to view the concernedBalances Availability, the following screen appears:
Click on
the following screen appears where you can check the accuracy of the Accounts and then post the same.
Once you save the above entry, the following message appears at the bottom of the SAP Screen.
You can view the Accounting Document through FB03.
In the above document, one can observe that the CENVAT Credit/Availed Accounts have been
credited and the CENVAT Payable Accounts have been debited.