SALES RETURN ACCOUNTING FLOW

Invoice Generation Commercial 100000 Tata Motors Limited DEBIT 668.48

311001 Sales Dom-Manufactur CREDIT (437.20)
311001 Sales Dom-Manufactur DEBIT 7.00
311001 Sales Dom-Manufactur CREDIT (80.00)
261993 ED Collection A/C CREDIT (82.00)
261993 ED Collection A/C CREDIT (2.00)
262410 VAT Payable CREDIT (74.28)

Excise Document for sales 261993 ED Collection A/C DEBIT 84.00

262461 E Duty Payable-DTA CREDIT (82.00)
262462 E.Ces-ED payable DTA CREDIT (2.00)

Deduction in the payment Advice Un-resolved Customer Deductions DEBIT 668.48

100000 Tata Motors Limited CREDIT (668.48)

Receipt of Sales return at TF from Customer 311001 Sales Dom-Manufactur CREDIT 437.20
311001 Sales Dom-Manufactur DEBIT (7.00)
311001 Sales Dom-Manufactur CREDIT 80.00
261993 Cenvat Clearing A/C DEBIT 82.00
261993 Cenvat Clearing A/C DEBIT 2.00
262410 VAT Payable DEBIT 74.28
Un-resolved Customer Deductions CREDIT (668.48)

After the quality oks the rejection 254707 Excise Duty-RG23A DEBIT 82.00
254708 Education Cess-RG23A DEBIT 2.00
261993 Cenvat Clearing A/C CREDIT (84.00)

Any difference in the ED on the customer return invoice 412901 Price Difference - FG Materials DEBIT difference
452024 Excise Duty Expenses Account DEBIT difference
Un-resolved Customer Deductions CREDIT difference
 TRANSACTION DETAILS GLCode Description Amt. MOVEMENT
PORPOSED
TYPE ACCOUNTS

Sale of Manufactured items to Domestic Customer

(Sales Contract No.
(Sales Order No. OEMs 153)

Create Outbound Delivery VL01N

Delv Doc OEMs 80000170 for 20 QTY.
Picking up the quantity and Post Goods Issue 251301 Inventory-FG -561.2 VL02N
412002 COGS-FG Domestic 561.2
(Billing Doc. 91100026, A/C Doc. 4900000090)

Invoice Generation Commercial 100000 Tata Motors Limited 668.48 VF01

311001 Sales Dom-Manufactur -437.2 Basic
311001 Sales Dom-Manufactur 7 Discount 1.6% only on basic
311001 Sales Dom-Manufactur -80 Amortization
261993 ED Collection A/C -82 ED after taking into consideration of all the three Rs
261993 ED Collection A/C -2
262410 VAT Payable -74.28 VAT calculated on amortization
### amount also
(A/C Doc. 911000026)

Excise Document for sales 261993 ED Collection A/C 84

262461 E Duty Payable-DTA -82
262462 E.Ces-ED payable DTA -2
(A/C doc. 10000011)

Cancellation of Excise Invoice 261993 ED Collection A/C -84

262461 E Duty Payable-DTA 82
262462 E.Ces-ED payable DTA 2
(A/C doc. 10000014)

100000 Tata Motors Limited 143.49

311001 Sales Dom-Manufactur 109.30-
311001 Sales Dom-Manufactur 1.75
311001 Sales Dom-Manufactur 20.00-
311001 Sales Dom-Manufactur 20
261993 ED Collection A/C 20.00-
262410 VAT Payable 15.94-
(A/C doc. No. 911000027)

Sales Return 100000 Tata Motors Limited -1,668.95

311001 Sales Dom-Manufactur 1,093.00
311001 Sales Dom-Manufactur -17.49
311001 Sales Dom-Manufactur 200
261993 ED Collection A/C 204
261993 ED Collection A/C 4
262410 VAT Payable 185.44
(A/C doc. No. 911000028)
What about Excise Entry

Change of Storage location of returned inventory 251301 Inventory-FG 561.2

s 412002 COGS-FG Domestic -561.2

Sales to KH Logistics

Creation of Sales Order No. 157

Delv Doc. 80000178
Billing Doc 912000015
Excise Invoice 1300000010

Sale of goods from KH to Ford 100010 Ford Espana SA 3.88

312001 Sales Exports-Manfr -3.88
 Order Type Remarks

ZDOR Multiple Payment terms for single Customer sales

In Sales Order fields to be updated only 2, posting date and Quantity
Sales return
Segregation of Duties to create Sos. Credit note for warranty
Discount
Dispatch Advice to be prepared Sale of scrap
Physical Document for Dispatch Advice required to facilitate physical
Salepicking
of Fixed
up the
Assets
goods
Foreign Exchange gain / loss
excise
sales tax
freight
Invoice cif/fob
customer returns - scrap or salvage
nt 1.6% only on basic Supplementory Invoice for rate difference

r taking into consideration of all the three Rs. 510.2/- Manufacturing Domestic Sales
Manufacturing Export Sales
Trading Exports
Engineering Services
Deemed Exports - with VAT
EOU Sales
Sale of Fixed Assets
Tooling Sales
Stock Transfer

Invoice reversed but document

flow is not proper i.e.
documents are not linked

What is this entry not able to understand

How to update invoice reference at the time of Sales Return

Goods sent 20 QTY. but at the time of return System is accepting 50 QTY.
Excise Duty on return should be captured as per customer invoice

453
The Original no. of the dispatch document to KH should appear in the sales order when it is created at KH
ACCOUNTING ENTRIES FOR STOCK TRANSFER FROM EOU TO DTA

IT WILL BE TREATED AS SALE - PURCHASE TRANSACTION

A SALE TO DTA (IN THE BOOKS OF EOU - 1203)

1 Post Goods Issue

412001 Cost of Goods Sold - Raw Material DR

251001 Inventory - RM CR

2 Commercial Invoice

DTA 2 Plant (Customer) DR

412001 Cost of Goods Sold - Raw Material CR
261993 ED Collection A/C CR CVD+AD
New 261995 Customs Collection A/C CR BCD
261993 ED Collection A/C CR CVD CESS
New 261995 Customs Collection A/C CR CUST CESS

3 Excise Invoice

261993 ED Collection A/C DR CVD+AD

New 261995 Customs Collection A/C DR BCD
261993 ED Collection A/C DR CVD CESS
New 261995 Customs Collection A/C DR CUST CESS
262466 Customs Duty Payable EOU CR BCD+CVD+AD+CVD Cess+Cust Ce

B PURCHASE FROM EOU (IN THE BOOKS OF DTA 2 - 1202)

1 MIGO (GR)

251101 Inventory - Raw Material DR Cost+Customs+Cust Cess

261902 GR/IR Clearing CR Cost+Customs+Cust Cess

2 Part II

254707 Excise Duty-RG23A DR CVD+AD

254708 Education Cess-RG23A DR CVD Cess
261992 CVD Clearing A/C CR CVD+CVD Cess+AD

3 MIRO (IV)

261902 GR/IR Clearing DR Cost+Customs+Cust Cess

261992 CVD Clearing DR CVD+CVD Cess+AD
EOU Plant (Vendor) CR
D+AD+CVD Cess+Cust Cess

toms+Cust Cess
toms+Cust Cess

toms+Cust Cess
 MODULE PARTICULARS ACCOUNT CODE

SD VOLUMES GIVEN TO PP FOR MRP

PP MRP GENERATION

MM GENERATION OF PO

MM CREATION OF GR 251105
261902

254707
254708
261991

FI INVOICE VERIFICATION BY FINANCE

QA QUALITY INSPECTION OF GR

QA REJECTION BY QUALITY - PRIMARY 251101

261902

MM GOODS SENT BACK TO VENDOR AGAINST PRIMARY REJECTION

MM ISSUE OF MATERIAL TO PRODUCTION

 ACCOUNTING ENTRY DEBIT CREDIT TRANSACTION CODE

NO ACCOUNTING ENTRY

NO ACCOUNTING ENTRY

NO ACCOUNTING ENTRY

Inventory-Traded Gds DEBIT MIGO / MB51

GR/IR Clrng-Domestic CREDIT MIGO / MB51

Excise Duty-RG23A DEBIT MB51 / FB03

Education Cess-RG23A DEBIT MB51 / FB03
Cenvat Clearing A/C CREDIT MB51 / FB03

MIRO

NO ACCOUNTING ENTRY

Inventory-Rw Mat-Dom CREDIT MB51 / FB03

GR/IR Clrng-Domestic DEBIT MB51 / FB03
MOVEMENT TYPE

101
101

101
101
101

321

122
122
 TRANSACTION DETAILS MOVEMENT TYPE

Sending of Goods to Subcontractor (under 57 F(4)) No Accounting Document.

Goods Received from Subcontractor Inventory-WIP 5,177.50

GR/IR Clrng-Domestic (3,670.00)
Inventory-Rw Mat-Dom (1,507.50)

Change in stck-Masop (5,177.50)

Sub Contractor Chrgs 3,670.00
Cons-Mat-SubContract 1,507.50

Invoice Verification of Subcontract Bill NEW COAT PVT LTD (4,128.75)

GR/IR Clrng-Domestic 3,670.00
VAT Recvble A/C 458.75

Reversal of excise duty under 57F4 after lapse of 180 days. Excise Duty-RG23A (241.20)
Education Cess-RG23A (4.82)
57F4 Clearing A/C 246.02

Receipt of material after 180 days without processing Excise Duty-RG23A 120.60 542
Education Cess-RG23A 2.41 542
57F4 Clearing A/C (123.01) 542
 PORPOSED ACCOUNTS

Separate Stores Location Should be configered.

All the other locations are to be blocked for this transaction.

Delivery note no can be duplicated. MIRO can be made only for one such challan and mannual

Service tax to be configured in vendor master

Requirements to be maintained in Master Data of Vendor

Chapter ID
Material Chapter ID Combination
Material Assessable Value
Vendor Excise Details
Excise Tax Rate

Entry will be passed only if reversal of excise duty is made after 180 days.
 TRANSACTION DETAILS

Sending of Goods to Subcontractor (with excise duty) E Duty Payable-DTA (96.00)

ED Collection A/C 96.00
E.Ces-ED payable DTA (2.00)
ED Collection A/C 2.00

(Being 100 MTR uncoated conduit sent to subcontractor 100000087)

VENDOR A/C 98.00

MASOP ED COLLECTION (98.00)
(Being recovery of excise duty from subcontractor)

Goods Received from Subcontractor Inventory-WIP 576.63

GR/IR Clrng-Domestic (128.00)
Inventory-WIP (448.63)

Change in stck-Masop (576.63)

Sub Contractor Chrgs 128.00
Cons-Mat-SubContract 448.63
(Being 80 MTR uncoated conduit received from subcontractor 55000000092)

Invoice Verification of Subcontract Bill SONALI PLASTIC INDUSTRIES (255.63)

GR/IR Clrng-Domestic 128.00
Cenvat Clearing A/C 97.28
Cenvat Clearing A/C 1.95
VAT Recvble A/C 28.40
(Being Invoice Verification done for material received from subcontractor 510000030)

Rejection due to subcontractor processing after receipt Inventory-WIP (464.63)

GR/IR Clrng-Domestic 16.00
Change in stck-Masop 464.63
Sub Contractor Chrgs (16.00)
Inventory-WIP 448.63
Cons-Mat-SubContract (448.63)
(Being 10 MTR coated conduit rejected at TF 55000000093)

Inventory-WIP (64.11)
Scrap Cost Account 64.11
(Being 10 mtrs of coated conduit scrapped Doc no. 490000076)
 MOVEMENT TYPE PORPOSED ACCOUNTS

MASOP ED COLLECTION

ntractor 100000087)

Proposed Entry

Calculation of Excise Duty should be automated

Base Value Field should be the correct assessable value

ubcontractor 55000000092)

TDS on the transaction is not getting calculated

ived from subcontractor 510000030)

922
922
922
922
922
922

551
551
o. 490000076)
5.58 100

8.78 100
movement type movement description control
101 GR goods receipt 1
102 GR for PO reversal 1
103 GR into blocked stck 1
104 GR to blocked rev.
105 GR from blocked stck 1
106 GR from blocked rev.
121 GR subseq. adjustm.
122 RE return to vendor 1
123 RE rtrn vendor rev. 1
124 GR rtrn blocked stck
125 GR rtn blkd stck rev
131 Goods receipt 1
132 Goods receipt reversal 1
141 GR G subseq. adjustm
142 GR G subseq. adjustm
161 GR returns
162 GR rtrns reversal
201 GI for cost center 1
202 RE for cost center 1
221 GI for project
222 RE for project
231 GI for sales order
232 RE for sales order
241 GI for asset
242 RE for asset
251 GI for sales
252 RE for sales
261 GI for order 1
262 RE for order 1
281 GI for network
282 RE for network
291 GI all acc. assigmts
292 RE all acct assigmts
301 TF trfr plnt to plnt 1
302 TR trfr plnt to plnt 1
303 TF rem.fm stor.to pl
304 TR rem.fm stor.to pl
305 TF pl.in stor.in pl.
306 TR pl.in stor.in pl.
309 TF tfr ps.mat.to mat 1
310 TR tfr ps.mat.to mat 1
311 TF trfr within plant 1
312 TR transfer in plant 1
313 TF rem.fm str.toSLoc
314 TR rem.fm str.toSLoc
315 TF pl.in str.in SLoc
316 TR pl.in stor.inSLoc
317 Create struct. mat.
318 RE create struc. mat
319 Split structured mat
320 RE split struct.mat.
321 TF quality to unrest 1
322 TR quality to unr. 1
323 TF quality in plant
324 TR quality in plant
325 TF blocked in plant
326 TR blocked in plant
331 GI to sampling QI
332 RE to sampling QI
333 GI to sampling unre.
334 RE to sampling unre.
335 GI to sampl. blocked
336 RE to sampling blkd
340 Batch revaluation
341 TF unrestr.to restr.
342 TF rstricted to unr.
343 TF blocked to unre.
344 TR blocked to unre.
349 TF blocked to QI
350 TR blocked to QI
351 TF to stck in trans.
352 TR to stck in trans.
411 TF SLoc to SLoc
412 TR SLoc to SLoc
413 TF SLoc to sls order
414 TR SLoc to sls order
415 TF SLoc to project
416 TR SLoc to proj.
441 TP unrstr.to tiedEmp
442 TP tiedEmp.to unrstr
451 GI returns
452 RE returns reversal
453 TP returns to own
454 TP own to returns
455 TF st. trfr returns
456 TR st. trfr returns
457 TP Returns to own QI
458 TP Own QI to returns
459 TP Ret. to own blckd
460 TP Own blckd to ret.
501 Receipt w/o PO 1
502 RE receipt w/o PO 1
503 Receipt to QI
504 RE receipt to QI
505 Receipt to blocked
506 RE receipt to blockd
511 Delivery w/o charge
512 RE deliv. w/o charge
521 Receipt w/o order
522 RE receipt w/o prOrd
523 Rcpt QI w/o prOrder
524 RE quality w/o prOrd
525 Rcpt blkd w/o pr.ord
526 RE blocked w/o PrOrd
531 Receipt by-product
532 RE by-product
541 GI whse to subc.stck 1
542 RE subctrStck toWhse 1
543 GI issue sls ord.st.
544 GI receipt sls or.st
545 Rcpt SC by-product
546 GI issue SC by-prod.
551 GI scrapping 1
552 RE scrapping 1
553 GI scrapping QI
554 RE scrapping QI
555 GI scrapping blocked 1
556 RE scrapping blocked
557 GI adjust. transit
558 GI adjust. transit
561 Init.entry of stBal. 1
562 RE in.entry stk bals 1
563 Init. entrStBals: QI
564 RE ent.st.bals: QI
565 In.ent.stBals: blckd
566 RE ent.stBals: blckd
571 Receipt assembly
572 RE receipt assembly
573 Rcpt QI assembly
574 RE rcpt QI assembly
575 Rcpt blckd assmbly
576 RE rcpt blkd assmbly
581 Rcpt by-prod network
582 RE by-prod. network
601 GD goods issue:delvy 1
602 RE goods deliv. rev. 1
603 TF rem.fm stor.to pl
604 TR rem.fm stor.to pl
605 TF pl.in stor.in pl.
606 TR pl.in stor.in pl.
621 GI ret.pack.:lending
622 GI ret.pack:ret.del.
623 GI iss:cust.ret.pack
624 GI rcpt:cust.re.pack
631 GI consgmt: lending
632 GI consgmt:ret.delvy
633 GI iss: cust.consgmt
634 GI rcpt:cust.consgmt
635 TF consgmt lending
636 TR consgmt ret. del.
641 TF to stck in trans. 1
642 TR to stck in trans. 1
643 TF to cross company
 644 TR to cross company
645 TF cross company
646 TR cross company
647 TF to stck in trans.
648 TR to stck in trans.
651 GD ret.del. returns
652 GD ret.del. retn rev
653 GD returns unrestr. 1
654 GD returns unr. rev.
655 GD returns QI
656 GD returns QI rev.
657 GD returns blocked
658 GD returns blk. rev.
661 GI returns to vendor
662 RE ret. to vdr revrs
671 TR to stck in trans.
672 TF to stck in trans.
673 TF to cross company
674 TR to cross company
675 TR cross company
676 TF cross company
677 TR to stck in trans.
678 TF to stck in trans.
6A1 TF GI1
6A2 TR GI1
6A3 TF CC GI1
6A4 TR CC GI1
6A5 TF CC GI1
6A6 TR CC GI1
6A7 TF GI1
6A8 TR GI1
6B1 TF GI2
6B2 TR GI2
6B3 TF CC GI2
6B4 TR CC GI2
6B5 TF CC GI2
6B6 TR CC GI2
6B7 TF GI2
6B8 TR GI2
6K5 TF GI2 consi
6K6 TR GI2 consi
6W5 TF GI1 consi
6W6 TR GI1 consi
701 GR phys.inv.: whse 1
702 GI phys.inv.: whse 1
703 GR phys.inv: QI 1
704 GI phys.inv: QI 1
707 GR phys.inv.:blocked
708 GI phys.inv.:blocked
711 GI InvDiff.:whouse
712 GR InvDiff.:wrhouse
713 GI InvDiff: QI
714 GR InvDiff: QI
715 GI InvDiff.:returns
716 GR InvDiff.:returns
717 GI InvDiff.: blocked
718 GR InvDiff.: blocked
721 SlsVal.rec.n.afftMgs
722 SlsVal.iss.n.afftMgs
731 SlsVal.rec. afftgMgs
732 SlsVal.iss. afftgMgs
841
842
843
844
922 RE return to vendor
923 RE rtrn vendor rev.
941 GI whse to subc.stck 1
942 RE subctrStck toWhse 1
951 GI scrapping Ven Acc 1
952 RE scrapping Ven Acc 1
961 Scrap Stock Increase
962 Scrap Stock Decrease
 TRANSACTION DETAILS

Scrapping of FG before transfer to BSR Inventory-FG (140.30)

Scrap Cost Account 140.30

(Being 5 units of scrapped Doc no. 490000072)

Dismantelling of stock in Blocked stock Inventory-FG (1,262.70)

Cost Of Prodn-FG 1,262.70
Inventory-Rw Mat-Dom 213.30
Consump-Raw Mat Dom (213.30)
Inventory-Rw Mat-Dom 108.90
Consump-Raw Mat Dom (108.90)
Inventory-Rw Mat-Dom 108.90
Consump-Raw Mat Dom (108.90)
Inventory-Rw Mat-Dom 530.10
Consump-Raw Mat Dom (530.10)
Inventory-Rw Mat-Dom 24.49
Consump-Raw Mat Dom (24.49)
Inventory-Rw Mat-Dom 25.20
Consump-Raw Mat Dom (25.20)
Inventory-Rw Mat-Dom 28.80
Consump-Raw Mat Dom (28.80)
Inventory-Rw Mat-Dom 50.40
Consump-Raw Mat Dom (50.40)
Inventory-Rw Mat-Dom 85.50
Consump-Raw Mat Dom (85.50)
Inventory-Rw Mat-Dom 41.40
Consump-Raw Mat Dom (41.40)
Inventory-Rw Mat-Dom 13.50
Consump-Raw Mat Dom (13.50)
MOVEMENT TYPE

553
553
 Transaction Details GL Code Accounting Entries Amt.

Creation of PO with Exchange Rate Rs. 44.17/EURO No accounting Entries

Creation of Inbound Delivery (document No. 1000000326 for 2000 QTY.) No accounting Entries

Payment of Advance Custom Duty F90033 FREIGHT SYSTEMS - DUTY ADVANCE (3824.55)
261994 Customs Clearing A/C 1301.35
261992 CVD Clearing A/C 1873.95
261992 CVD Clearing A/C 547.51
261994 Customs Clearing A/C 64.26
261992 CVD Clearing A/C 37.48
(Payment of Advance Custom Duty thru Doc. No. 5100000035)

Payment of Custom Duty F90033 FREIGHT SYSTEMS - DUTY ADVANCE 3824.55

253201 TF-HDFC-BD A/C Pmnt (3824.55)
(Payment of Excise Duty thru Doc. No. 2000000015)

Goods receipt at Factory 1500 Qty. 251101 Inventory-Rw Mat-Dom 8310.75

261902 GR/IR Clrng-Domestic (6128.59)
261904 Freight Clrng CG-Dom (325.54)
261904 Freight Clrng CG-Dom (22.79)
261994 Customs Clearing A/C (976.01)
261994 Customs Clearing A/C (809.62)
261994 Customs Clearing A/C (48.20)
(Receipt of Material at factory thru doc no. 5000000105)
Mat Doc. 1000000327

Part II entry 254714 ED - Additional 410.63

254707 Excise Duty-RG23A 1,405.46
254708 Education Cess-RG23A 28.11
261992 CVD Clearing A/C -1,844.20
(Availment of Cenvat Credit thru Doc. No. 1000000097)

Goods receipt at Factory balance 500 Qty. 251101 Inventory-Rw Mat-Dom 2,770.24
261902 GR/IR Clrng-Domestic (2042.86)
261904 Freight Clrng CG-Dom (108.51)
261904 Freight Clrng CG-Dom (7.60)
261994 Customs Clearing A/C (325.34)
261994 Customs Clearing A/C (269.87)
261994 Customs Clearing A/C (16.06)
(Receipt of Material at factory thru doc no. 5000000106)
Mat Doc. 1000000328

Part II entry 254714 ED - Additional 136.88

254707 Excise Duty-RG23A 468.49
254708 Education Cess-RG23A 9.37
261992 CVD Clearing A/C (614.74)
(Availment of Cenvat Credit thru Doc. No. 1000000098)

Payment of Advance Custom Duty F90033 FREIGHT SYSTEMS - DUTY ADVANCE (2678.55)
261994 Customs Clearing A/C 263.33
261992 CVD Clearing A/C 379.19
261992 CVD Clearing A/C 110.79
261994 Customs Clearing A/C 13.00
261992 CVD Clearing A/C 7.58
261994 Customs Clearing A/C 86.06
261992 CVD Clearing A/C 123.93
 261992 CVD Clearing A/C 36.21
261994 Customs Clearing A/C 4.25
261992 CVD Clearing A/C 2.48
261994 Customs Clearing A/C 367.20
261992 CVD Clearing A/C 528.77
261992 CVD Clearing A/C 154.49
261994 Customs Clearing A/C 18.13
261992 CVD Clearing A/C 10.58
261994 Customs Clearing A/C 194.82
261992 CVD Clearing A/C 280.54
261992 CVD Clearing A/C 81.97
261994 Customs Clearing A/C 9.62
261992 CVD Clearing A/C 5.61
(Booking for Payment of Advance Custom Duty thru Doc. No. 5100000038)

Payment of Custom Duty F90033 FREIGHT SYSTEMS - DUTY ADVANCE 2,678.55

253201 TF-HDFC-BD A/C Pmnt 2,678.55-
(Payment of Custom Duty thru Doc. No. 2000000016)

Goods receipt at Factory 251101 Inventory-Rw Mat-Dom 1648.25

261902 GR/IR Clrng-Domestic (1358.23)
261904 Freight Clrng CG-Dom (13.69)
261994 Customs Clearing A/C (263.33)
261994 Customs Clearing A/C (13.00)
251101 Inventory-Rw Mat-Dom 538.64
261902 GR/IR Clrng-Domestic (443.91)
261904 Freight Clrng CG-Dom (4.42)
261994 Customs Clearing A/C (86.06)
261994 Customs Clearing A/C (4.25)
251101 Inventory-Rw Mat-Dom 2298.33
261902 GR/IR Clrng-Domestic (1894.01)
261904 Freight Clrng CG-Dom (18.99)
261994 Customs Clearing A/C (367.20)
261994 Customs Clearing A/C (18.13)
251101 Inventory-Rw Mat-Dom 1219.47
261902 GR/IR Clrng-Domestic (1004.87)
261904 Freight Clrng CG-Dom (10.16)
261994 Customs Clearing A/C (194.82)
261994 Customs Clearing A/C (9.62)
(Goods receipt thru doc. No. 5000000108)

Part II Entry 254714 ED - Additional 110.79

254707 Excise Duty-RG23A 379.19
254708 Education Cess-RG23A 7.58
261992 CVD Clearing A/C -497.56
254714 ED - Additional 36.21
254707 Excise Duty-RG23A 123.93
254708 Education Cess-RG23A 2.48
261992 CVD Clearing A/C -162.62
254714 ED - Additional 154.49
254707 Excise Duty-RG23A 528.77
254708 Education Cess-RG23A 10.58
261992 CVD Clearing A/C -693.84
254714 ED - Additional 81.97
254707 Excise Duty-RG23A 280.54
254708 Education Cess-RG23A 5.61
261992 CVD Clearing A/C -368.12
(Availment of Cenvat Credit thru Doc. No. 1000000100)
 44.17

Movement
Type/ T
Code Remarks

PO No. 1101600003

103 Used for identification of Goods in transit

MIGO should not be performed without payment of duty.

MIRO Document gets blocked for payment due to 'R' Invoice Verification
Chech T- Code MRBR to know the reason for blocked invoices
Scenario for payment of RD to be checked
Scenario for payment of SVB to be checked

f110 How to issue DD in favour of Custom Dept.

105/MIGO Only Capture the invoice

No Part II entry

j1iex

105/MIGO

j1iex
oc. No. 5100000038)

MIGO
 Movement
Type/ T
Transaction Details GL Code Accounting Entries Amt. Code

Creation of PO for Capital Assets with separate Material No.

for each asset (PO No. 1101670004) No Accounting entries

Inbound Delivery No Accounting entries 103

Advance Payment of Custom Duty F90033 FREIGHT SYSTEMS - DUTY ADVANCE -2,002,619.11 MIRO
229100 119100000002 0000 681,417.21
229100 119100000002 0000 981,240.78
229100 119100000002 0000 286,690.64
229100 119100000002 0000 33,645.66
229100 119100000002 0000 19,624.82
(Payment of Advance Custom Duty thru Doc. No. 5100000040 Mat Doc. 5105600240)

Receipt of material at factory

At the time of Import Capital & non stock item (capital goods
consumables) Movement type 101 should use instead of
Mov type 103 & 104

F90033 FREIGHT SYSTEMS - DUTY ADVANCE -1,886,739.01 MIGO

261994 Customs Clearing A/C 641,987.50
261992 CVD Clearing A/C 924,462.00 462231
261992 CVD Clearing A/C 270,101.50
261994 Customs Clearing A/C 31,698.77
261992 CVD Clearing A/C 18,489.24 9244.62
(MIGO Entry - Fin doc. 5100000044 & internal invoice no 510560244 )

229100 119100000001 0000 5,809,586.27

261902 GR/IR Clrng-Domestic -5,135,900.00
261994 Customs Clearing A/C -641,987.50
261994 Customs Clearing A/C -31,698.77
(Doc No. 5000000120)

Part II Entry 254711 Ex Duty-RG23C-Deffrd 471,475.62

254714 ED - Additional 270,101.50
254709 Excise Duty-RG23C 462,231.00
254710 Education Cess-RG23C 9,244.62
261992 CVD Clearing A/C -1,213,052.74
(Doc. No. (100000109)
 Remarks

Decision to be taken by the business whether separate

material no. is required for each Asset or not
USD INR 115600
116756 5720680.69
BCD 14594.5 715085.09
All these entries should be transferred to Custom Clearing
A/C and CVD Clearing A/C accordingly. CVD 21016.08 1029722.52
Cess CVD 420.32 20594.45
Cess Cus 720.62 35308.04
AD 6140.3 300855.63

040 Mat Doc. 5105600240)

942,951.24
471475.62

5135900
 Movement
Type/ T
Transaction Details GL Code Accounting Entries Amt. Code

Creation of Purchase Order No. 1101500003

Party Name M90010 Majestic Auto Ltd.

Goods receipt at Factory 229200 119200000001 0000 423,404.80 MIGO

Mat Doc. 1000000352 261902 GR/IR Clrng-Domestic 423,404.80-
(Being GRN made thru Doc No. 5000000119)

Invoice Verification MIRO

Remarks
Indirect Material

Movement
Type/ T
Transaction Details GL Code Accounting Entries Amt. Code

Payment of Advance Custom Duty F90033 FREIGHT SYSTEMS - DUTY ADVANCE (4882.85)
261994 Customs Clearing A/C 1661.45
261992 CVD Clearing A/C 2392.49
261992 CVD Clearing A/C 699.02
261994 Customs Clearing A/C 82.04
261992 CVD Clearing A/C 47.85
(Payment of Advance Custom Duty thru Doc. No. 5100000041 Mat Doc. 5105600241)

Good Receipt (MM Doc1000000347) 251103 Inventory-Spares Dom 12,715.64

261902 GR/IR Clrng-Domestic -9,338.00
261904 Freight Clrng CG-Dom -1,167.25
261904 Freight Clrng CG-Dom -466.9
261994 Customs Clearing A/C -1,661.45
261994 Customs Clearing A/C -82.04
(Goods receipt at factory thru Doc. No. 5000000114)

Part II entry 254711 Ex Duty-RG23C-Deffrd 1,220.17

254714 ED - Additional 699.02
254709 Excise Duty-RG23C 1,196.25
254710 Education Cess-RG23C 23.93
261992 CVD Clearing A/C -3,139.37
(Duty Availed thru Doc no. 100000107)

Reversal of MIGO (thru MIGO) 251103 Inventory-Spares Dom -12,715.64

261902 GR/IR Clrng-Domestic 9,338.00
261904 Freight Clrng CG-Dom 1,167.25
261904 Freight Clrng CG-Dom 466.9
261994 Customs Clearing A/C 1,661.45
261994 Customs Clearing A/C 82.04
(Reversal of MIGO thru Doc no. 5000000117)

Reversal of Part II Entry (T code j1iex) 254711 Ex Duty-RG23C-Deffrd -1,220.18

254714 ED - Additional -699.02
254709 Excise Duty-RG23C -1,196.25
254710 Education Cess-RG23C -23.93
261992 CVD Clearing A/C 3,139.38
(Duty reversed thru Doc. No. 10000108)

MIGo again (Mat Doc 10000000351) 251103 Inventory-Spares Dom 12,715.64

261902 GR/IR Clrng-Domestic -9,338.00
261904 Freight Clrng CG-Dom -1,167.25
261904 Freight Clrng CG-Dom -466.9
261994 Customs Clearing A/C -1,661.45
261994 Customs Clearing A/C -82.04
(MIGO performed again thru Doc. No. 5000000118)
Create Reservation (500 & 200 Qtys.) Material reserved for some Cost Center mb21

MIGO
Goods issued against reservation (Mat. goods
Doc. 4000000507) 251103 Inventory-Spares Dom -6,338.63 issue
A/C Doc. 4900000085 411103 Consump-Spares Dom 6,338.63 6340
251103 Inventory-Spares Dom -2,535.45
411103 Consump-Spares Dom 2,535.45 2536

Invoice Verification ( Internal Invoice No

5105600242) F90005 FASTEN GROUP IMP.& EXP. CO. LT -9,338.00
261902 GR/IR Clrng-Domestic 9,338.00
(Invoice booked thru Doc. No. 5100000042)

Invoice Verification for Freight (Internal

Invoice No 5105600243) F90033 FREIGHT SYSTEMS - DUTY ADVANCE -1,634.15
261904 Freight Clrng CG-Dom 1,167.25
261904 Freight Clrng CG-Dom 466.9
(Invoice booked for Freight thru Doc. No. 5100000043)
 Remarks

Cancellation into 2 parts, mat. Doc thru MIGO

transaction and Part II Entry thru j1iex.
available in mmbe

TDS to be deducted and Service tax to be considered

SERVICE -
Movement
Type/ T
Transaction Details GL Code Accounting Entries Amt. Code Remarks
Scrap Accounting

Movement
Transaction Details GL Code Accounting Entries Debit/Credit
Type/ T Code

Generation of RM scrap at the time of production confirmation 411108 Scrap Cost Account Debit 551
251101 Inventories - Domestic Raw Material Credit 551

Generation of WIP scrap at the time of production confirmation 411108 Scrap Cost Account Debit 551
251201 Inventories - Work In Progress Credit 551

Generation of scrap out of obsolete inventory 411108 Scrap Cost Account Debit 551
251101 Inventories - Domestic Raw Material Credit 551

Surrender of Excise on Obsolete inventory 452024 Excise Duty Expenses Account Debit
254707 Excise Duty - RG 23A Credit
254708 Education Cess - RG 23A Credit

Generation of Stock of Scrap 251106 Inventories - Scrap Debit 961

New Account 251401 Scrap Inventory Built-up Credit 961

Post goods issue of scrap in SD 251401 Scrap Inventory Built-up Debit

251106 Inventories - Scrap Credit

Scrap Invoice Generation - Commercial Customer Debit

325001 Sale of Scrap Credit
261993 ED Collection A/C ( Duty) Credit
261993 ED Collection A/C ( Cess) Credit
262321 TCS Payable - Scrap Sale Credit
262371 Education Cess - TCS on Scrap Sale Credit

Excise Document for sales 261993 ED Collection A/C Debit

262461 E Duty Payable-DTA Credit
262462 E.Ces-ED payable DTA Credit
 TRANSACTION DETAILS

Case No. 1 Invoice and Delivery Challan for 100 Qty. but actual receipt 90 Qty.

All the GR will be made on received quantity and the Cenvat will be availed on received qyt. Purchase department will take care of any disputes with
the vendor for the cenvat on shortage alongwith the basic value. (In this case with 90 Qty.)

Case No. 2 Invoice and Delivery Challan for 100 Qty.,received 100 Qty. but 10 Qty. rejected by Quality

Goods Received Inventory-RM Domestic 1078

GR/IR Clrng-Domestic -1078

Excise Duty-RG23A 172.48

Education Cess-RG23A 3.45
Cenvat Clearing A/C -175.93
(Being 100 units challan qty and 100 units received qty Doc no. 1000000296)

Quality Inspection GR/IR Clrng-Domestic 107.8

Inventory-RM Domestic -107.8
(Being 10 units rejected qty Doc no. 1000000296)

Invoice Verification
PACOLINE INDUSTRIES 1,269.60
GR/IR Clrng-Domestic (970.20)
Cenvat Clearing A/C (155.23)
Cenvat Clearing A/C (3.11)
VAT Recvble A/C (141.07)
(Being 90 units accepted qty invoice is passed Doc no. __________________)

Goods rejected sent back to vendor E Duty Payable-DTA -17

ED Collection A/C 17
(Being 10 units OF rejected qty sent to vendor Doc no. 100000084 against excise invoice)

Case No. 3 Out of the 90 Qty. issued to production, 10 get rejected at Shop Floor

Rejection identified at Shop and

material moved to blocked stock at No accounting Entry Qty. 10 units

Line Rejection debited to vendor Inventory-Rw Mat-Dom (53.90)

GR/IR Clrng-Domestic 53.90
(Being 5 units OF rejected at shop floor debited to vendor Doc no. 100000302)

PACOLINE INDUSTRIES 70.53

GR/IR Clrng-Domestic (53.90)
Cenvat Clearing A/C (8.62)
Cenvat Clearing A/C (0.17)
VAT Recvble A/C (7.84)
(Being debit note for 5 units of material rejected at shop floor generated for vendor Doc no. 100000302)

Excise Invoice for Line Rejection E Duty Payable-DTA (9.00)

ED Collection A/C 9.00
(Being 5 units of rejected qty sent to vendor Doc no. 100000085 against excise invoice)

Scrapping the goods at shop floor Inventory-Rw Mat-Dom -53.9

Scrap Cost Account 53.9

(Being 5 units scrapped Doc no. 490000070)

Excise Invoice for Line Scrap E Duty Payable-DTA -9

ED Collection A/C 9
(Being excise invoice of 5 units scrapped Doc no. 100000086)
 MOVEMENT TYPE

pt 90 Qty.

partment will take care of any disputes with

y. rejected by Quality

101
101

101
101
101
o. 1000000296)

122
122

MIRO No MIRO without inspection

MIRO
MIRO
MIRO
MIRO
_____________)

How the balance will be crossed with CENVAT

Clearing account
0084 against excise invoice)

Shop Floor

344

922
922
c no. 100000302)

r generated for vendor Doc no. 100000302)

New Accounts to be given by finance

85 against excise invoice)

555
555