04 invoice generation

PROCESS MAP BPN. : SD/02

PROCESS NAME : EXPORT SALES VERSION: 1.0

PROCESS DEPT : MARKETING

1. MAIN PROCESS DESCRIPTION (DETAILED STEP BY STEP DESCRIPTION) Invoices are generated based on types of sales like domestic sales, export sales (Commercial invoice, Tax invoice), scrap sales, Purchase return, Rate revised Invoice (supplementary Inv.), Job work

1.1. Tax Invoice For Domestic sale: While despatching the material for domestic sale, we are generating Tax Invoice for each product (individual) in four copies (Original copy in white colour, Duplicate for transporters copy in pink colour, triplicate copy in Blue colour and Book copy in Green colour)

1.2. Information Mention in Domestic sales invoice invoice : Date of preparation of invoice, Time of Preparation of invoice in digit, time of preparation of invoice in words, Pre-printed Invoice No., Invoice date, Customer purchase order No and date, Vehicle No., L.R. No., Name of Excisable goods, Chapter heading / sub heading no. of goods, Name and address of consignee/customer, Customer ECC No., Customers vat & CST No., Sr. No., Description of goods with product code number, technical information ( Lot No., Batch no, Die No., RM Heat no,) average contents per package, total qty., basic selling rate, Total assessable value, rate of duty (12%, 2%, 1%) Subtotal, CST, Vat. Grand total

4,200 Nos X 4.36 Rs 18,312.00Packing & Forwarding 1% 183.12Assessable Value 18,495.12BED 12% 2,219.00Edu. Cess 2% 44.00S & H Cess 1% 1.00Tax : VAT /CST 5% 1038.00Discount : NIL 0.00Total 21,797.00TDS/TCS 0.00

2. Excise duty payable Rs : - forty five thousand seven hundred thirty only.

3. Value in Rs : - five lack sixty seven thousand four hundred fifty eight only

4. Serial no. & date of debit entry of duty in PLA, RG 23A Part II entry no., RG 23 C Part II entry no., date & time of removal of goods in digit and in words.

Note: - Presently we are Generating Invoice manually so we will write rounded off value




5. Information Mention in Rate revised / supplementary bill sales invoice :-

5.1. Supplementary invoice shall be generated based on the rate revision letter received from customer with effective date.

5.2. Based on with effective date, we calculate the pending / due amount to be recovered from the customer & prepare the supplementary invoice containing the following details :-

5.3. Date of preparation of invoice, Time of Preparation of invoice in digit, time of preparation of invoice in words, Pre-printed Invoice No., Invoice dt., Customer purchase order No and date, Name of Excisable goods, Chapter heading / sub heading no. of goods, Name and address of consignee/customer, Customer ECC No., Customers vat & CST No., Sr. No., Description of goods, particular period total supplied / despatch qty., difference between selling rate and increased rate ( New rate) , Total assessable value, rate of duty % (10%,2%,1%) Sub total, CST, Vat. Grand total

5333 Nos supplied during the period

0.75 rate difference between billed and current rate

5333 Nos X 0.75 Rs 3,999.75Packing & Forwarding 0.00Assessable Value 4,000.00BED 12% 480.00Edu. Cess 2% 10.00S & H Cess 1% 1.00Tax : VAT /CST 5% 225.00Discount : NIL 0.00Total 4,716.00TDS/TCS 0.00

5.4. Excise duty payable Rs : - four thousand only.,




5.5. Value in Rs : - forty thousand nine hundred sixty four only,

5.6. Serial no. & date of debit entry of duty in PLA, RG 23A Part II entry no., RG 23 C Part II entry no., date & time of removal of goods in digit and in words.

6. Information Mention in Purchase return invoice:-

6.1. Purchase Return (As such) invoice shall be prepared in case of returning the rejected material (total / partial) duly supplied by our vendor.

6.2. Based on the information / instructions received from Purchase Dept, stores dept will arrange to logistics arrangements for dispatch of purchase return material with a information to Dispatch dept.

6.3. Dispatch dept will prepare the Purchase Return invoice considering the invoice generated by supplier, while dispatching the above material. Eg basic rate, CENVAT transferred Taxes, etc.

6.4. CENVAT shall be returned to supplier, with respect to the quantity rejected & returned to supplier.

6.5. Prepare the Purchase Return invoice containing the following details:-

6.5.1.Date of preparation of invoice, Time of Preparation of invoice in digit, time of preparation of invoice in words, Pre-printed Invoice No., Invoice date., our purchase order No and date, Vehicle No., L.R. No., Name of Excisable goods, Chapter heading / sub heading no. of goods, Name and address of consignee/vendor, Vendor’s ECC No., Vendor’s VAT & CST No., Sr. No., Description of goods, Reference of material received on vice invoice no & date, average contents per package, qty., Total assessable value, rate of duty % (10%,2%,1%) Sub total, CST, Vat. Grand total

5333 Nos(*) 85.75 rate----------------------457305.00 Assessable value10% 45730.00 Basic Ex.duty2% 915.00 Edu.Cess1% 457.00 Sahe cess----------------------------------




504407.00 Sub totalCST 000012.5% 63051.00 Vat--------------------------------567458.00 Grand Total--------------------------------

6.6. Excise duty payable Rs : - forty five thousand seven hundred thirty only.

6.7. Value in Rs : - five lack sixty seven thousand four hundred fifty eight only,

6.8. Serial no. & date of debit entry of duty in PLA, RG 23A Part II entry no., RG 23 C Part II entry no., date & time of removal of goods in digit and in words.,

7. Information Mention Scrap sale :-

7.1. Scrap sale invoice shall be prepared in case of scrap material sold.

7.2. Scrap Sale invoice contains the following details:-

7.3. Date of preparation of invoice, Time of Preparation of invoice in digit, time of preparation of invoice in words, Pre-printed Invoice No., Invoice date., Customer purchase order No and date, Vehicle No., L.R. No., Name of Excisable goods, Chapter heading / sub heading no. of goods, Name and address of customer and material delivered to Name of consignee, Customer ECC No., Customers vat & CST No., Sr. No., Description of goods, qty., rate, Total assessable value, rate of duty % (12%,2%,1%) Sub total, CST, Vat. Grand total

5333 kgs(*) 85.75 rate----------------------457305.00 Assessable value12% 54877.00 Basic Ex.duty2% 1098.00 Edu.Cess1% 549.00 Sahe cess----------------------------------513829.00 Sub totalCST 00005% 25691.00 Vat1% 5395.00 TCS




--------------------------------544915.00

8. Information Mention in Export Tax Invoice :-

8.1. Export sale invoice shall be prepared in case of material sold to our overseas supplier.

8.2. Export Sale invoice contains the following details:-

8.3. Date of preparation of invoice, Time of Preparation of invoice in digit, time of preparation of invoice in words, Pre-printed Invoice No., Invoice date., Customer purchase order No and date, Vehicle No., L.R. No., Name of Excisable goods, Chapter heading / sub heading no. of goods, Name and address of consignee/customer, Customer ECC No., Customers vat & CST No., Sr. No., Description of goods, technical information ( Lot No., Batch no, Die No., RM Heat no,) average contents per package, total qty., selling rate, Total assessable value, rate of duty % (10%,2%,1%) Sub total, CST, Vat. Grand total

5333 Nos.(*) 85.75 rate----------------------457305.00 Assessable value12% 54877.00 Basic Ex.duty2% 1098.00 Edu.Cess1% 549.00 Sahe cess----------------------------------513829.00 Sub totalCST 00005% 0.00 Vat--------------------------------513829.00 Grand Total--------------------------------

Note: - Under Rebate claim Excise duty are Applicable

Under Form UT-1 Excise duty are not applicable

Please refer Export Scheme AS IS

8.4. Commercial Invoice: - Only For Export sale purpose please find attached sheet




8.5. Form A.R.E.1:- Only for Export sale purpose please find attached sheet

9. Information Mention in Job work tax invoice:-

9.1. Job work tax (VAT) invoice shall be prepared in case of material received from customer for job work & dispatched back to him, duly processed at our end.

9.2. VAT invoice contains the following details:-

9.3. Date of preparation of invoice, Time of Preparation of invoice in digit, time of preparation of invoice in words, Invoice No., Invoice date., Customer purchase order No and date, Vehicle No., L.R. No., Name of Excisable goods, Chapter heading / sub heading no. of goods, Name and address of consignee/customer, Customer ECC No., Customers vat & CST No., Sr. No., Description of goods, technical information, Reference of Material received vide Invoice no., average contents per package, total qty., Billing rate, Total value, , Vat. Grand total

5333 Nos(*) 85.75 billing rate----------------------457305.00 Assessable value----------------------------------457305.00 Sub total12.5% 57163.00 Vat1% 57.00 TDS--------------------------------514525.00 Grand Total--------------------------------

9.4. A separate invoice series shall be maintained as under :-

9.5. for domestic sales, scrap & purchase return (as such) sale9.6. for Export sale (Commercial Invoice)9.7. for VAT invoice9.8. For Export - Generating Export Invoice Form ARE.1 in Rs. 9.9. For Export - Generating Commercial invoice in Euro / $ 9.10. Generating individual Invoice for each product.9.11. Mention in invoice all commercial and technical information




9.12. with reference of invoice, Check if the material & qty is same as per the invoice in loaded vehicle

9.13. Handover the invoices (three copies) & QA report to outward gate security for gate entry

9.14. After outward gate entry security person handover the invoice to lorry driver9.15. The lorry driver handover two invoice copies & Q.A report with material to customer 9.16. Take acknowledgement on Blue copy out of the three copies9.17. Return the yellow copy to despatch department.

10. INTEGRATION ASPECTS / MEGA PROCESS RELATION 10.1. On basis of Purchase order received from customer Invoice is created, indirect

integration with engineering.

11. CRITICAL PROCESS/ EXISTING GAPS 11.1. Rate revision not being informed by Sales dept

11.2. Changes in tax structures, not being informed by Accounts dept

12.KEY INPUTS 12.1. 4.1. Purchase Order

12.2. 4.2. Customer Schedule

13.KEY OUTPUTS 13.1. 5.1. Four copies of invoices

13.2. 5.2. Depending on the type of sales, four different types of invoices shall be generated




14.FLOWCHART DIAGRAM

04 invoice generation

Economy & Finance