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CIN PRESENTATION

24 - Nov - 2014

Country India Version

Country Version is designed for use by businesses with operations in India.


As well as the generic SAP R/3 functions, it comprises functions designed
for laws and business practices particular to India, and a country template
to help you customize the system according to local requirements.
Most of the country-specific functions for India relate to Financials and
Logistics. The main areas are as follows:
Excise duty and the central value-added tax system (CENVAT)
Withholding tax (also known as tax deducted at source)
Sales tax/Vat
Maintenance and printing of statutory excise registers
CIN facilitates handling of tax implications during the procurement and
sales cycles.

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Prerequisites

Chapter ID Creation
General Ledger Master Records
Vendor Master Records
Customer Master Records
Asset Master Records
House Bank
Tax Codes
Condition Records

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Withholding Tax
Mainly used for the withholding of tax from the vendor invoices and
depositing the same with the tax authorities.

The withholding tax settings for India includes the following process
Defining withholding tax keys
Defining Branch Offices (Section Codes)
Defining withholding tax type for Invoice & payment posting

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Withholding Tax
Defining withholding tax type for ECESS at Invoice posting
Defining withholding tax codes
Defining GL accounts to post the withholding tax
Maintenance of number ranges for tax certificates and challans

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List of Business Processes


Procurement
Goods Received from Vendors
Invoice Received from Vendors
Payments Made to Vendors
Down Payment Made to Vendors
Vendor Credit Memo
Sales
Sales Invoice to Customers
Incoming Payment from Customers
Down Payment Received from Customers
Customer Credit Memo

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Basic Outgoing Payment Process Flow

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Basic Incoming Payment Process Flow

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TR6 Challan Posting with PLA Register Updation

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Utilization of CENVAT

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Excise Registers
As per the statutory requirements, necessary registers need to be updated
at the end of each transaction and necessary registers can be generated.

RG23A Register:
A record of receipts of excisable raw materials, as kept by manufacturers in
India. The register consists of two parts.
RG23C Register:
A record of receipts of excisable capital goods, as kept by manufacturers in
India. The register consists of two parts.
Part I shows the quantities of the materials involved and the numbers of the
excise invoices sent with the materials
Part II shows the amounts of excise duty on the materials, and how much
you have transferred to the CENVAT accounts

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Excise Registers
RG23D Register: A record of all goods receipts and goods issues, as kept
by depots in India. For each goods receipt, it also shows the number of the
excise invoice that it came with.
PLA In this Personal Ledger Account we will record the amount paid to
the Excise authorities
RG1 & ER -1
RG1 - This register is maintained at Manufacturing Plants for excisable
finished goods.
Service Tax Register - Tax code wise report available

ER-1 Form for Monthly Excise Return

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Procure to Payment Process Flow

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Order to Cash Process Flow

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Country India Version


Excisable Goods? 4 Ms. (Characteristics)
-Movable

(No duty on immovable goods)

-Marketable

(Capable of being bought & sold)

-Manufacturing (Goods in mfg. process)


-Mentioned

(Central excise tariff act)

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Excise & CENVAT


Organizational Elements for CIN
- Company
- Registration IDs
- Plants / Depot

- Excise Groups
- Series Groups

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Logistics Inbound Movements

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Basic Procurement Cycle with CIN

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CIN Registers RG23A / C


RG23A Register :
A record of receipts of excisable raw materials, as kept by manufacturers in India. The
register consists of two parts.

RG23C Register :
A record of receipts of excisable capital goods, as kept by manufacturers in India. The
register consists of two parts.
Part I shows the quantities of the materials involved and the numbers of the excise
invoices sent with the materials
Part II shows the amounts of excise duty on the materials, and how much you have
transferred to the CENVAT accounts
Previously, manufacturers were required to keep two separate registers, RG 23A and RG
23C for raw materials and capital goods respectively. This is no longer the case, but the
distinction still remains in the SAP System

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CIN Registers
RG23D Register : A record of all goods receipts and goods issues, as kept by depots
in India. For each goods receipt, it also shows the number of the excise invoice that
it came with
57AC Returnable Challan used for Sub-contracting process

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Procurement Process Flow with Integration with


CIN

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Purchase of Raw Material - Import

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Purchase of Capital Goods

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Sub-contracting without payment of Excise Duty

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Sub-contracting with payment of Excise Duty

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Stock Transport Order

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Excise Material Rejection after CENVAT Posting

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Excise Material Return to Vendor (Line rejection)

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Excise Material Scrapping from Stock

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Prerequisites
Customer master data (XD01, XD02)
Material master data (MM01, MM02)
CIN Master Data (J1ID)
Tax condition records (VK11)
Tax code (FTXP)
Price condition records (VK11)
Incoming Excise Invoice to be updated in RG23D Register (J1IJ)
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Basic SD Process Flow with CIN

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Excise Invoice Creation Procedure flow

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List of SD Processes with CIN Integration


Sales from Own Stock: Depot
Sales from Own Stock: Assembly
Inter-company Exports sales
Export Sales
Goods Return Flow
Consignment Flow

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Sales from Own Stock: Depot

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Sales from Own Stock: Assembly

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Inter-company Exports sales

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Export Sales

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Goods Return Flow

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Consignment Flow

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CIN Registers
RG1
Definition:
RG1 register is maintained at Manufacturing Plants for excisable finished
goods. The register shows goods movements from the factory to a store
and stores to customer, specifically for excisable finished goods.

Use:
The R/3 System generates all the necessary entries in the register. This
report only creates register entries for goods movements that have not
already been entered. It does not create duplicate entries.

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RG1 Register

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RG23D

A record of receipts and issues of excisable materials, as kept by depots.


Use:
In procurement, when the warehouseman posts a goods receipt, the system
creates a register entry.
In sales, when a sales clerk creates a sales order, he has to specify which
excise invoices were delivered with the goods that are being sold. Then,
when the warehouseman posts the goods issue, the system generates
another register entry.
The system generates all the necessary entries in the register. You can
prepare a copy of the register as required.

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RG23D

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About Capgemini
With around 120,000 people in 40 countries, Capgemini is one of
the world's foremost providers of consulting, technology and
outsourcing services. The Group reported 2011 global revenues
of EUR 9.7 billion.
Together with its clients, Capgemini creates and delivers
business and technology solutions that fit their needs and drive
the results they want. A deeply multicultural organization,
Capgemini has developed its own way of working, the
Collaborative Business ExperienceTM, and draws on Rightshore ,
its worldwide delivery model.

www.capgemini.com
The information contained in this presentation is proprietary.
2012 Capgemini. All rights reserved.
Rightshore is a trademark belonging to Capgemini.