India Localization in Logistics

Vipin Shivashankaran Globalization Services

Agenda

1. 2. 3. 4. 5.

India Localization : An Overview Cenvat VAT/Sales Tax Service Tax Others

TDS localization

India Localisation In Logistics : An Overview

Domestic Vendor Import Vendor

Domestic Vendor

Subcontractor Mumbai Plant Chennai Plant

6854654654

Pondicherry Depot Overseas Customer Panvel Depot # Procurement of Raw Material # Interplant Stock Transfer # Subcontracting # Movement of Goods from Plant to Depot # Dispatch to Customer from Depot # Dispatch to Customer from Plant

Domestic Customer

Following Logistics Scenarios are involved

Procurement of Raw Material Interplant Stock Transfer Subcontracting Movement of Goods from Plant to Depot Dispatch to Customer from Depot Dispatch to Customer from Plant

India Localisation In Logistics : Legal Functionality Supported

CENVAT VAT Local and Central Sales Tax Service Tax

Following Logistics Scenarios are involved

Procurement of Raw Material Interplant Stock Transfer Subcontracting Movement of Goods from Plant to Depot Dispatch to Customer from Depot Dispatch to Customer from Plant

Release/Upgrade Strategy

4.70

R/3 4.7 / ECC 5.0/6.0

4.6C

CIN 4.0 A

India Localization for Logistics is part of standard mySAP ERP from release SAP R/3 Enterprise onwards

4.6B

CIN 3.0 A

4.0B

CIN 2.2B

Key Benefits: 3.1H

CIN 2.1B India part of Global Roll-out Unicode Compliant Technical co-existence with other country versions and IS Solutions

3.0F

CIN 2.0C

06/00

06/01

Q1/03

All these SAP R/3 Releases can be used as startrelease for an upgrade to SAP R/3 Enterprise. NOTE: A smaller startrelease results into a higher effort of an upgrade project (eg. Enjoy SAP from 3.1I to SAP R/3 Enterprise). Additional time for the upgrade project has to be calculated.

Consulting and Release Notes

Master Note For MM FAQs :Note 950976

Installation Queries : Note 899086

Master note For SD FAQs :Note 950977

General Clarifications for CIN MM : Note 952290

FAQ: CIN Installation and SPs: Note 532596

General Clarifications for CIN SD : Note 952441 FAQ: Country Version India (CIN) General SD queries : Note 535616

General clarifications for Tax Procedure TAXINN : Note 952289

FAQ: CIN Budget / Legal Change: Note 604695

General Clarifications for RG1 Goods : Note 951955 FAQ: CIN Data and Authorisations: Note 544472 FAQ: CIN Upgrade and Objects : Note 544471

Functionality not supported in Country Version India: Note 952287

FAQ: Country Version India (CIN) General MM queries : Note 542862

Agenda

1. 2. 3. 4. 5.

India Localization : An Overview Cenvat VAT/Sales Tax Service Tax Others

TDS localization

Procurement of Domestic Materials

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

# Definition of BED, Edn Cess and other duties # Maintenance of Part I and Part II registers for Inputs and Capital Goods # Material Classification under various Tariff Headings # CENVAT Duty determination # Assessable Value definition # Facilitates set-off or inventorisation depending on Material Type # Permits 50% credit for Capital Goods

CENVAT / Part II Register Excise Invoice Capture and Post

ED Credit : Rs 160

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

Receipt Qty : 10 PC
GR at Factory Gate Capture & Post CENVAT / Part II Register

CVD Credit : Rs 160

Supports Additional Duty of Customs (ADC) for specified goods

Commercial Invoice

SAP Transaction for Excise Invoice

First Line

Header Data

Item Data in Table Control

Detailed item data for one line item

A single screen SAP Enjoy Transaction is available for Excise Invoice Capture / Change / Display / Cancel / Post. Transaction J1IEX is used to capture both Local Purchases as well as Import Purchase, the difference being CVD duty instead of Excise duty. The transaction has been segregated into four distinct operational areas.
First Line : Available as dropdowns for selection of type of action for a reference document. Header Data: The excise invoice header data is available in the form of easily navigable tabstrips namely Excise Invoice, Total Duties, Miscellaneous, Additional Data, Part II Item Data (Table Control): The user can enter the item data in a tabular form for ease of entry. All the fields of the table control are also available in the item detail tabstrip. Item Data (Tabstrips): This is a detailed view of a single selected line item in the form of easily navigable tabstrips with additional features that are not available in the table control. The available tabstrips are Item, Quantities, Duty Rates, Duty Values, Reference Documents, Additional Data, Part I, Part II.

The Header data and the item data tabstrips can be collapsed for entry of data directly in the table control only. The correctness of the Excise Invoice can be checked by using the Check functionality. The error/warning messages are issued in the form of message logs. There is now the possibility of field selection for certain fields via CIN customizing. Please refer to IMG document for further details.

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Subcontracting

Input

Challan FACTORY Sub contractor

Annexure IV

# Quantity Re-conciliation of Material issued to Subcontractor # Credit reversal on non-receipt of goods within specified period # Re-credit of credit reversed on subsequent receipt

Annexure V

Challan Features
Multiple Challans w.r.t One transfer document Filtering of non-excisable materials during Challan Creation Facility to capture additional information such as Identification marks etc in Challan Printing of Challan on creation

Output

Listing of challans provided giving details such as challans:

due for reversal for a given period that can be reaccredited have been captured at the goods receipt but have not been reconciled whose reference documents have been deleted or cancelled

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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

# Proforma Excise Reference created with respect to delivery # Excise computation at Supplying Plant # Applicability of Excise for Stock Transfer determined by whether Plants are under different Excise Registration and materials transported are Excisable

CENVAT / Part II Register

ED Credit : Rs 160
Excise Invoice Capture and Post

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Sale from Factory

Supplying Plant

Excise Invoice Price: 1000 Qty : 10 PC Duty 16% + 160 Dispatch

Debit: Rs. 160

Excise Duty Payable A/C

# Excise Invoice creation in the background during Billing # Provides for posting of Excise Invoice to profitability segment # CENVAT Utilization: # Immediate during Excise Invoice creation # Periodic Utilization # Batch Creation of Excise Invoices supported

Monthly utilization CENVAT/Part II Register PLA Register

Separate Commercial Invoice and Excise invoice

Proforma Excise invoice can be prepared and sent along with the goods. The Proforma Excise Invoice serves as the basis for MODVAT utilization.

Single Commercial and Excise Invoice The separation of excise invoice and commercial invoice allows for multiple excise invoices (through split criteria) while invoicing the customer with a single commercial invoice. Provision for concessional taxes based on tax classification fields Supports Free Supplies
Can be combined with a normal order Excise calculated and paid at the time of delivery but it is not charged to the customer. Excise posting done

Cancellation of excise invoice made simple Reversal of excise invoice without marking it for cancellation

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Sale from Depot

Depot

Invoice Price: 1000 Qty : 10 PC Duty 16% + 160 Dispatch

Depot Receipts
Stock Transfer Excise Invoice details from Factory Invoice Handles Loss in Transit Multiple POs to one receipt Item Details proposed for stock returns Customizable Folio Number Generation Direct Purchase Individual Excise Invoice details from PO item CVD Identification for Imports Multiple POs to one receipt Customizable Folio Number Generation Debit: Rs. 160 Reduce qty by 10

Depot Sales
Provides for Excise Invoice Selection from available Invoices No separate Excise Invoice at Depot Consolidation of Excise Value (from selected Excise Invoices) in the Commercial Invoice Provision to create Depot Invoice based on Delivery document Option to restrict incoming invoice selection from same source of supply

RG23D Register

Supports A-Certificate Process Supplementary Receipts

Sales at Depot
Provides for Excise invoice selection at depot to choose the lot from which to make the delivery. There is no separate excise invoice at depot Commercial invoice at depot picks total excise value from all selected excise invoices 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.

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Export Sale
Supplying Plant

Under Bond Price: 1000 Qty : 10 PC Duty 16% + 160 No Bond Update Excise database

Invoice

Identification by Customer Country and Currency Proforma Excise Reference made against Delivery Optional tax calculation based on excise calculation formula Sales under bond identified for download of bond register Supports Deemed Exports

Debit: Rs. 160

Dispatch

Excise Duty Payable A/C

Monthly Utilization CENVAT/Part II Register PLA Register

Export Sales
Identified by Customer country and currency of order Exchange rate for foreign currency will be as on date of transaction Separate excise indicator to be maintained for export customers Proforma Excise Reference made against Delivery Optional Tax calculation based on excise calculation formula CENVAT utilization done for sales under no-bond Sales under bond identified for download of bond-register Commercial invoice picks excise value from Proforma Excise Reference

Deemed Export Sales

No Amount utilization

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New Functionalities : Cenvat

Excise Invoice Capture wrt Inbound Delivery Batch Split supported during Invoice Capture Additional Duty for Customs : Imports Depot to Depot transfer : J1IG with respect to Depot Excise Number Negative Balance in PLA allowed at the time of Immediate Utilization Exports : ARE1, ARE3 , Reversal, Bond Summary and Print Layout Data Archiving

Following Logistics Scenarios are involved

Procurement of Raw Material Interplant Stock Transfer Subcontracting Movement of Goods from Plant to Depot Dispatch to Customer from Depot Dispatch to Customer from Plant

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Inbound Delivery : Note 1050025

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Additional Duty on Customs : Note 910681

1.

Create Condition Type and Modify pricing procedure.

*AED should be active in Tax Code.

18

Additional Duty on Customs (Contd)

2. Purchase Order Pricing and TAX Schemas.

19

Additional Duty on Customs (Contd)

Subtransaction Type IP should be selected for ADC transactions.

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Depot To Depot STO

Outgoing EI Against Multiple STO Delivery Referencing Multiple Mother Invoices. Refer Outgoing Excise Invoice at receiving Depot

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Exports : ARE1 and ARE3

Bond/License maintenance ARE1/3 reversal Running Bond Summary Bond Summary Report License Summary Report

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Data Archiving : Note 850902

The Following CIN Tables are archived.

SL 1 2 3 4 5 6 7 8 9 10 11 12 13 14

Table Name J_1IEXCHDR J_1IEXCDTL J_1IGRXREF J_1IPART1 J_1IPART2 J_1IRG23D J_1IRGSUM J_1IRG1 J_1IGRXSUB J_2IEXTRCT J_2IACCBAL J_2IEXDATE J_2IREGBAL J_2IRG1BAL

Table Description Excise invoice header detail Excise invoice line item details Goods Receipt to Excise Invoice Cross Reference Excise part I details Excise Part II details RG23D register for the depot RG23 Summary of receipts and issues Excise RG1 details Subcontracting Challans Cross Reference Data Extract table for Excise Registers Opening/Closing a/c balance table Register Extraction Dates Opening/Closing balance table for Raw & Capital goods Opening/Closing balance table for RG1

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Data Archiving : Note 850902

There are 5 Archiving Objects created for CIN. Following is the order in which they have to be executed.

1. 2. 3. 4. 5.

J_1I_P1GRX J_1I_RG23D J_1I_RG1 J_1I_EXDC J_1I_EXBL

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Legal Change Handling for Secondary and Higher Education Cess

Legal Change
New Cess introduced on Feb 28,2007 Applicable on all taxes SHECess on Excise applicable with immediate effect i.e. from Mar 1,2007 Impact on all business transactions

Challenges
Finer details of law became available only by evening of Feb 28,2007 All despatches from Mar 1,2007 to account for this new cess Not all customers had implemented earlier released structure changes

Project Decision
Customers advised on Feb 28,2007 to update systems with structure changes Correction instructions released overnight for despatch process Subsequent process changes released sequentially 24/7 support by SAP Active Global Support and Development teams

Achievement
Smooth implementation of the legal change by a majority of our customers Certain customers were live on their major transactions from day 1

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Agenda

1. 2. 3. 4. 5.

India Localization : An Overview Cenvat VAT/Sales Tax Service Tax Others

TDS localization

26

Procurement Processes and VAT

Plant Master Utilization of Input Credit for clearing Output Tax liabilities at Period End Material Master Vendor Master G/L Accounts

Master Data Utilization & Tax Payment

Condition Record

Purchasing mySAP ERP Capital Goods Credit Invoice Verification

Inventory Valuation based on VAT ability of Material (Tax code from Purchase Order)

Input Credit of CG after Put in Use and as per State Act

Tax code % Tax and VAT ability

Good Receipt
Input Tax Credit Posting Tax code can be edited if required

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VAT Implication in Sales Processes

Utilization & Tax Payment

Purchasing

Inventory Valuation

VAT Accounting

mySAP ERP

Invoice Verification

Billing

Delivery

Sales Order

VAT impact

Support of LST, CST and VAT where applicable Configurable Determination of VAT/ Sales Tax Smooth transition to a VAT Regime Alternate method provided for G/L Account determination Support of Official Document Numbering Flexible to handle state variances Template report provided

The areas getting affected by VAT are the sales order in which the VAT taxes appear and the billing document where the accounts get posted. We are not covering the VAT utilization.
Alternate G/L account can be maintained based on: Chart of accounts Business Place Transaction Key Tax Code Alternate G/L account can be used in the following business processes 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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C1

VAT Invoice : Official Document Numbering

Identify the country of the customer.

IN

No

Export -BOS

Yes Check for Deemed Export Yes Deemed Export - BOS

No

Yes Check for Exempted Sales Exempted Sales - BOS

No

Registered customers Sales VAT Invoice

Yes

Check the VAT Registration No in the Customer Master Tax code Field

Unregistered Customer

Un Registered customers Sales - BOS

All the Logic for Determining the VAT or BOS has been written in the Data transfer routine 350 assigned to the item category. The Tax code will be determined in UTXJ condition type. The Deemed Export tax code should be maintained in the Excise default table J_1iexcdef table. If the determined tax code is similar in the default table then it is a Deemed export sales and the Bill of Sales document class will be used. The Exempted tax code can be maintained in the view J_1iexmptcode. When the system find the determined tax code in this table then this sales will be treated as Exempted sales and Bill Of Sales Document class will be determined. The VAT Registration number should be maintained in the Tax code 2 field of the customer master. Please note that the VAT Registration number provided in the standard can not be used for CIN. For some of the state for the Unregistered Customer also the VAT Invoice should be issued. To handled this the User exit J_1I7_CHECK_CUSTOMER_VAT can be used to change the document class as VAT. When the Customer country is in India and the tax code determined is not Deemed export Tax code and the tax code is not Exempted sales and the customer is Registered then VAT Document class will be determined. All the VAT / BOS document class for the Plant Region and Document type of the Billing and Sales area will be maintained in the view J_1IDCLSDET.

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Slide 29 C1 Optional
C5029264, 03/Jan/07

Agenda

1. 2. 3. 4. 5.

India Localization : An Overview Cenvat VAT/Sales Tax Service Tax Others

TDS localization

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Service Tax

Value : 1000 Ser. Tax:12% + 120

Input Service Distributor (ISD)*

Service Provider(SP)
Ser. Tax: 20 Ser. Tax: 100

Customer
Value : 2000 Ser. Tax:12% + 240

Value : 200 Ser. Tax:12% + 24

Computation of Service tax and Education Cess on services received and rendered Cross utilization between Goods and Services Transfer of Service Tax Credit from ISD to Other Plants through FI JVs Transfer to Credit / Payable account subject to Payment/ Receipt respectively*

Mfg Plant

Mfg. Plant with O/p Services

Periodic Utilization and Tax Payment

Since service tax is to be used for availment of service tax or cenvat credit the service entry sheet/GR will not have any impact of these taxes. They will eventually be seen in LIV where it will be posted to the appropriate interim account till such time as the vendor payment has been made. The transfer from interim to the final service tax credit account will then need to be done.

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Service Tax

Since service tax is to be used for availment of service tax or cenvat credit the service entry sheet/GR will not have any impact of these taxes. They will eventually be seen in LIV where it will be posted to the appropriate interim account till such time as the vendor payment has been made. The transfer from interim to the final service tax credit account will then need to be done.

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Service Tax Solution : NOTE 921634

1. 2. 3. 4. Create Condition Types for Service tax. Use Access Sequence MWST for the Condition types (TAXINN) Define Account Keys Maintain Tax Procedure

Since service tax is to be used for availment of service tax or cenvat credit the service entry sheet/GR will not have any impact of these taxes. They will eventually be seen in LIV where it will be posted to the appropriate interim account till such time as the vendor payment has been made. The transfer from interim to the final service tax credit account will then need to be done.

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Service Tax Solution : NOTE 921634

TAX Customizing

For each deferred tax code target tax code should be defined (transaction ftpx). In my example for deferred tax code P2 target tax code PC is defined

Since service tax is to be used for availment of service tax or cenvat credit the service entry sheet/GR will not have any impact of these taxes. They will eventually be seen in LIV where it will be posted to the appropriate interim account till such time as the vendor payment has been made. The transfer from interim to the final service tax credit account will then need to be done.

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Service Tax Solution : NOTE 921634

It is necessary to activate the following BTEs in 46c-ERP2004 00001025 IN J_1I_CREATE_DEFTAX_ITEM 00001030 IN J_1I_SET_DEFTAX_ITEM 00001040 IN J_1I_CREATE_DEFTAX_ITEM_REVERS 00001050 IN J_1I_CREATE_DEFTAX_ITEM_MR1M In releases higher than ERP2005 it is necessary to check that the following BTEs are active 00001025 00001030 00001040 00001050 CREATE_DEFTAX_ITEM SET_DEFTAX_ITEM CREATE_DEFTAX_ITEM_REVERS CREATE_DEFTAX_ITEM_MR1M

You can use for example the following tranasaction: FIBF->Settings->Process Modules-> ... of a customer

Since service tax is to be used for availment of service tax or cenvat credit the service entry sheet/GR will not have any impact of these taxes. They will eventually be seen in LIV where it will be posted to the appropriate interim account till such time as the vendor payment has been made. The transfer from interim to the final service tax credit account will then need to be done.

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Service Tax Solution : NOTE 921634

Process :
Post an invoice using deferred tax code. Post a payment for the invoice using posting key with active check box "Payment transaction" Run report J_1I_RFUMSV50 .

The report J_1I_RFUMSV50 creates so-called tax transfer documents. This document has two line items. The document posts tax amount from deferred tax account to target tax account. The tax transfer document has reference to the original invoice in the header field Reference and reference to the payment in the second line item in the field Assignment

Since service tax is to be used for availment of service tax or cenvat credit the service entry sheet/GR will not have any impact of these taxes. They will eventually be seen in LIV where it will be posted to the appropriate interim account till such time as the vendor payment has been made. The transfer from interim to the final service tax credit account will then need to be done.

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Agenda

1. 2. 3. 4. 5.

India Localization : An Overview Cenvat VAT/Sales Tax Service Tax Others

TDS localization

37

Other Features

Supports both Condition Based as well as Formula Based Tax Procedure Configurable Number Ranges for documents as per CENVAT rules RG register maintenance and Reporting Provides for Credit Utilization as given below:
Duty Payable--> BED SED AED NCCD ECESS -GD S&H educ. CessGD Y Y CVD Servic e Tax ECES S ST S&H educ. CessST Y Y ADC (4 %)

Credit Utilization BED SED AED NCCD ECESS-GD S & H educ. Cess-GD CVD Service Tax ECESS ST S & H educ. Cess-ST ADC Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y

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Other Features (Contd)

Reporting Capabilities: RG23 A Part I and Part II RG23 C Part I and Part II RG 23D RG1 ER 1 Running Bond Register Annexure IV Detailed Documentation available at http://help.sap.com

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Thank you!

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