https://help.tallysolutions.com/docs/te9rel64/Tax_India/excise-dealer/ed-trf-stk-for-single-registration.htm

Transferring Stock to Maintain Either Dealer or Importer Registration

As per notification of excise [Notification No. 30/2016 – Central Excise (N.T.) dated 28/06/2016], a person who is registered as first stage dealer need not register as an Importer. Also, a person registered as importer need not register as a First Stage Dealer. A person who is registered as dealer and importer can maintain a single excise unit by transferring the stock to the required unit.

ABC Company is registered as excise dealer and importer. They have recorded purchase and sales from both the units. Now the company wants to maintain only the dealer unit. However, there are unsold goods in importer unit which have to be transferred to dealer unit by closing the purchase bill references of importer unit. This can be achieved by recording material out and material in vouchers.

Pre-requisites

Enable the company to maintain multiple excise units .

Create tax unit for importer registration .

Create a godown for importer unit.

Select the purchase bill reference while recording material out voucher for stock transfer.

Excise purchase invoice

Record the excise purchase invoice for receiving goods into the importer unit as shown below:

Excise sales invoice

Record the excise sales invoice by selecting the purchase bill reference, for sale of goods from the importer unit.

To record a sales invoice

1. Go to Gateway of Tally > Accounting Vouchers > F8: Sales .

2. Enter the Reference no.

3. Select the importer unit as the Tax Unit .

4. Select the ledger in Party A/c name field.

5. Select the Sales ledger.

6. Select the stock item and press Enter . In the Supplier Details screen,

Select the purchase bill reference as shown below:

Enter the quantity as 14.

Press Ctrl+A to accept.

Select the importer godown in the Stock Item Allocations screen.

Enter the quantity and rate.

Press Ctrl+A to accept.

The excise sales invoice appears as shown below:

7. Press Enter to save.

Excise material out voucher

While transferring the stock, select the references of purchase bills in material out voucher to ensure the bill references are closed.

To record a material out voucher from importer unit

1. Enable the feature provided to record material in and material out vouchers .

2. Go to Gateway of Tally > Inventory Vouchers > Ctrl+J .

3. Enter the Reference no.

4. Select importer unit as the Tax Unit .

5. Select the ledger grouped under Branch/Division in the field Party A/c name .

6. Set the Destination Godown to Not Applicable .

7. Select the stock item.

Select the purchase bill reference in Supplier Details screen as shown below:

Press Enter to save.

Select the importer godown in the Stock Item Allocations screen.

Press Ctrl+A to accept.

The material out voucher appears as shown below:

8. Press Enter to save.

Excise material in voucher

To record a material in voucher from importer unit

1. Go to Gateway of Tally > Inventory Vouchers > Ctrl+W .

2. Enter the Reference no.

3. Select dealer unit as the Tax Unit .

4. Select the supplier ledger (from whom the goods were purchased) in the field Party A/c name .

Select the Nature of Purchase (select the nature of purchase which was used while recording the purchase invoice).

Press Ctrl+A to accept.

5. Set the Destination Godown to Not Applicable .

6. Select the stock item. In the Stock Item Allocations screen,

Select the dealer godown.

Enter the quantity and rate of stock item transferred.

Press Ctrl+A to accept.

The material in voucher appears as shown below:

7. Press Enter to save.

Form RG 23 D

To generate Form RG 23D

1. Go to Gateway of Tally > Display > Statutory Reports > Excise Reports > Dealer/Importer > Form RG23 D > All Items .

Select the dealer excise unit. The report with the transferred stock (using material in voucher) appears as shown below:

2. Press Esc and select the importer unit.

3. Click F12: Configure .

Set the option Show Purchase of Excise Stock for to All Bills .

Press Ctrl+A to accept.

The report with the total quantity and duty passed on, appears as shown below: