Erroneously, when the excise duty charged in the original invoice is lesser than the duty that was supposed to be charged, the difference duty can be charged. When the duty amount is being charged, it has to be supported by a supplementary invoice.
Supplementary invoice can be issued when the difference in amount is due to incorrect:
Rate of duty
Rate of item
Rate of duty and item
On April 1 2015, ABC Company sold 20 Oval Eyeglasses - T1234 to AKB Eye Care Foundation. Unaware of the change in the excise duty rate from 12% to 12.5% ABC Company recorded the sales with excise duty @ 12%. On May 01 2015, ABC Company charge the difference in duty rate by issuing a supplementary invoice.
To record the supplementary invoice
Go to Gateway of Tally > Accounting Vouchers > F8: Sales.
Click U: Supplementary Invoice.
Select the Tax Unit.
Select the Excise Book Name.
Select the Party's Name.
Enter details of the original invoice in the Party Details screen.
Enter the period in which the original invoice was recorded.
Select the Excise Invoice No. of the original invoice number.
Date of the invoice and the rule 11 book name are captured automatically.
Enter the details as required, to complete the Party Details screen
Select the Sales ledger.
Select the Stock Item Name.
Enter 12.5% in the field Revised Rate.
Select the Godown.
Enter 2800 in the field Revised Rate. As there is no difference in item rate, the field Amount is blank.
The Item Allocations screen appears as shown below:
Press Enter.
The supplementary invoice appears as shown below:
The difference in duty amount is displayed as excise duty in the supplementary invoice.
Press Enter.
To Generate Rule 11 Invoice
Click P: Print.
Click I: With Preview.
Press Enter.
The Supplementary Invoice appears as below:
ABC Company had revised the rates of Oval Eyeglasses - T1234 to Rs. 3000.. However, erroneously in the sales invoice to Lotus Opticals, they had recorded the item price as Rs. 2700. To charge duty on the difference amount, a supplementary invoice was issued on 1 May, 2015.
To record the supplementary invoice
Go to Gateway of Tally > Accounting Vouchers > F8: Sales.
Click U: Supplementary Invoice.
Select the Tax Unit.
Select the Excise Book Name.
Select the Party's Name.
Enter details of the original invoice in the Party Details screen.
Enter the period in which the original invoice was recorded.
Select the Excise Invoice No. of the original invoice number.
Date of the invoice and the rule 11 book name are captured automatically.
Enter the details as required, to complete the Party Details screen
Select the Sales ledger.
Select the Stock Item Name.
Select the Godown.
Enter 3000 in the field Revised Rate. The amount is calculated automatically.
The Item Allocations screen appears as shown below:
Press Enter.
The supplementary invoice appears as shown below:
To Generate Rule 11 Invoice
Click P: Print.
Click I: With Preview.
Press Enter.
The Supplementary Invoice appears as below:
Similarly, on entering the revised duty rate, and the revised stock item rate in the item allocations screen, the difference in amount will be appropriately calculated in the supplementary invoice.
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