Drill down from the statistics of vouchers in excise returns report to view the list of included transactions, excluded transactions, and uncertain transactions.
This report displays the logical grouping of voucher types used for recording excise transactions which are captured in Form ER 8. The total voucher count displayed here will be same as the count shown in the Included Transactions row of Form ER 8 report.
To view the Summary of Included Transactions screen, select Included Transactions and press Enter.
The Summary of Included Vouchers screen appears as shown in the image below:
The transactions are grouped under the following categories:
Sales: This includes sales transactions with the following Nature of Removals:
● Home Clearance
o Domestic
o Captive Consumption
o Special Rate
o Exempt
● Export/LUT
● Export/Bond
● Export/Rebate
● SEZ/LUT
● SEZ/Bond
● SEZ/Rebate
● Inter Unit Transfer
● Removal as Such (this is appearing only in the duty breakup screen)
Purchase Return: This includes all debit note (purchase return) transactions with the following Nature of Removal:
● Home Clearance
o Domestic
o Captive Consumption
o Special Rate
o Exempt
● Export/Bond
● Export/LUT
● SEZ/Bond
● SEZ/LUT
● Export/Rebate
● SEZ/Rebate
● Inter Unit Transfer
● Removal as Such
Manufacturing:
● Excise Manufacturing Journals recorded with stock items predefined with Finished Goods as Stock Item Type
● Excise Stock Journals recorded by selecting stock items predefined with Finished Goods as Stock Item Type in Destination godown
This report displays the list of all transactions that are not considered for generation of Form ER 8 because:
● Of the nature of transaction
● They are not related to excise
It displays count of transactions which fulfils all requirements of Form ER 8 but belongs to another excise unit
As contra voucher will not be used for excise related transactions, the voucher is excluded
Order vouchers such as sales order, purchase order, job work out order and job work in order will not have impact on financial statements nor will they be used for any excise transactions.
Inventory vouchers such as physical stock voucher, rejection in/out voucher, delivery note/receipt note, material in/out do not have excise implications and these vouchers are excluded
Payroll and attendance vouchers which are used for maintaining employee records, processing salary etc. are excluded
This includes transactions which were intentionally excluded by users
● Excise Purchases: All excise and non-excise purchases are excluded
● Excise Credit Note: All excise and non-excise credit notes are excluded
● Payment: The following payment transactions are excluded
o Payment vouchers having VAT/Service Tax/TDS/TCS ledgers
o All expense payments recorded using bank/cash ledgers, where expense ledgers are debited and cash/bank ledger is credited
o Excise sales recorded using payment voucher with Nature of Removal as Clearance
● Receipt: All receipts recorded using bank/cash ledgers, where party ledgers or income ledgers (without Inventory) are credited and Cash/Bank ledger is debited without selecting sales and duty ledgers
● Sales:
o Sales invoices recorded purely for service rendered where excise is not applicable are excluded
o Sales invoice recorded in Payment voucher selecting the Nature of Removal as Removal as Such
o A Supplementary Invoice of current return period which relates to original invoice of previous return period is excluded.
Note: If the duty charged in Supplementary invoice of current period is paid to department then the payment transaction will be displayed under Duty Payment section.
● Journal: All journal vouchers recorded for non-excise transactions are excluded
It displays the count of Memorandum vouchers and Reversing Journal Vouchers.
It displays the count of vouchers cancelled by user.
This report displays the complete list of messages to inform users about the missing or mismatched information found in transactions. The count of transactions which have missing or mismatched information will also be displayed. The voucher count displayed here and the number displayed for Uncertain Transactions row on Statistics of Vouchers section of Form ER 8 will be the same. To view the Summary of Exceptions screen, select Uncertain Transactions and press Enter
The exceptions or information gaps found in the transactions which are related to the masters are listed here.
This displays the count of entries for which details for stock items (Tariff Classification, conversion factor or the reporting UOM, duty type or duty head and mismatch of actual and expected type of stock items) are not defined. While solving exception, provision to view transactions recorded using these masters is made available.
To view the list of transactions comprising of this exception, press F7: Show Vouchers button. If any transaction which is listed here has to be excluded from this list without correcting the exception, press Spacebar to select the transaction and press Ctrl+E. The transaction will be moved to Excluded by User category of Excluded Transactions.
● Unable to determine the Stock Item Type
This exception displays the count of transactions recorded using stock items for which the reporting stock item type are not defined.
To solve this exception
1. Select Unable to determine the Stock Item Type, and press Enter.
2. Click S: Set Item Type
3. Select the respective stock item type as Capital Goods/Finished Goods/Intermediate Goods/Other Inputs/Principal Input/Waste/Scrap
4. Press Enter.
The modification made is saved, and the exception is resolved.
Note: Alternatively, click X: Exclude Vouchers from the Uncertain Vouchers screen to exclude the transaction.
● Unable to determine the Conversion Factor
If the option Excise Applicable has been set to Not Applicable in the stock item, then the conversion factor to convert the UOM to the excise reporting unit will not be defined.
1. To solve this exception
2. Press Enter on Unable to determine the Conversion Factor.
3. Enter the required conversion factor.
4. Press Esc.
5. Click F6: Save.
6. Press Enter.
The modification made is saved, and the exception is resolved.
Note: Alternatively, click X: Exclude Vouchers from the Uncertain Vouchers screen to exclude the transaction.
● Mismatch in expected & actual type of stock item
This exception will display the count of transactions in which there is mismatch in the nature of removal and the stock item type. Transactions get categorised under this exception when:
● The Nature of Removal is Removal as Such and the Stock Item Type is Finished Goods
● The Nature of Removal is Domestic and the Stock Item Type is Principal Input
1. To solve this exception
2. Select Mismatch in expected & actual type of stock item, and press Enter
3. Press Spacebar to select an item
4. Click S: Set Item Type button
5. Select the Stock Item Type, and press Enter.
The modification made is saved, and the exception is resolved.
Note: Alternatively, click X: Exclude Vouchers from the Uncertain Vouchers screen to exclude the transaction.
● Unable to determine Tax Type and Duty Head for duty ledger
This exception displays the count of all transactions recorded without defining the tax types as CENVAT or Excise and excise duty heads.
To solve this exception
1. Press Enter on Unable to determine Tax Type and Duty Head for duty ledger
2. Select the Tax Type as Excise and Excise Duty Heads (for example, basic excise duty).
3. Press Enter to accept.
The modification made is saved, and the exception is resolved.
Note: Alternatively, click X: Exclude Vouchers from the Uncertain Vouchers screen to exclude the transaction.
● Unable to determine Tariff details for Stock Item
This exception displays the count of transactions recorded with stock item for which tariff is not defined.
To solve this exception
1. Select Unable to determine Tariff details for Stock Item, and press Enter.
2. Press Spacebar to select the item.
3. Click S: Set Tariff.
If the required tariff is not listed, press Alt + C and create the tariff master.
4. Select the tariff name, and press Enter.
The modification made is saved, and the exception is resolved.
Note: Alternatively, click X: Exclude Vouchers from the Uncertain Vouchers screen to exclude the transaction.
● Unable to determine Excise Applicability
To resolve this exception
1. Press Enter on Unable to determine Excise Applicability.
2. Select the transaction. If same tax unit is applicable to multiple transactions, select the required transaction by pressing Spacebar.
3. Click E: Excise button.
4. Select the relevant Tax Unit from the List of Excise Tax Units.
5. Press Enter to accept it.
The modification made is saved, and the exception is resolved.
Note: Alternatively, click X: Exclude Vouchers from the Uncertain Vouchers screen to exclude the transaction.
To solve this exception
1. Press Enter on Mismatch in Excise Unit.
2. Press Enter on the transaction.
3. Select the stock item in the Voucher Alteration screen, and press Ctrl+Enter.
4. Select the same excise unit used for the transactions in the Godown Alteration screen.
5. Press Enter to save.
The modification made is saved, and the exception is resolved.
Note: Alternatively, click X: Exclude Vouchers from the Uncertain Vouchers screen to exclude the transaction.
● Unable to determine the Nature of Removal
This exception will display the count of transactions for which the nature of removal is not defined. The nature of removal has to fall in the category of Captive Consumption, Domestic, Exempt, Export, Export – Duty Chargeable, Removal as Such and Special rate.
If any transaction listed under this exception has to be excluded from this list without correcting the exception, press Spacebar to select the transaction and press Ctrl+E. The transaction will be moved to Excluded by User category of Excluded Transactions.
To solve this exception
1. Select Unable to determine the Nature of Removal, and press Enter.
2. Press Spacebar to select the transaction
If party ledgers of multiple transactions have to be allocated to same nature of removal, select all of them using Spacebar.
3. Click S: Set Nature of Removal
4. Select the appropriate nature of removal.
5. Press Enter.
The modification made is saved, and the exception is resolved.
Note: Alternatively, click X: Exclude Vouchers from the Uncertain Vouchers screen to exclude the transaction.
● Unable to determine Book Number in Voucher
To solve this exception
1. Press Enter on Unable to determine Book Number in Voucher.
2. Select the book from the List of Excise Books.
3. Press Enter.
4. Enter the serial number.
5. Press Enter to save.
The modification made is saved, and the exception is resolved.
Note: Alternatively, click X: Exclude Vouchers from the Uncertain Vouchers screen to exclude the transaction.
● No duty ledger or notification number is available in the transaction
This exception will display the count of transactions for which the notification number is not defined.
To solve this exception
1. Select No duty ledger or notification number is available in the transaction, and press Enter
2. Click S: Set Notification Number
3. Enter the details in the fields provided for Notification Number, Serial Number and select the Notification Type as Tariff/ Non Tariff
4. Press Enter.
The modification made is saved, and the exception is resolved.
Note: Alternatively, click X: Exclude Vouchers from the Uncertain Vouchers screen to exclude the transaction.
This exception will appear for all Nature of Removal other than Special Rate for mismatch in,
● Duty Rate, if the rate of duty configured in item master and provided in transaction are different
● Assessable Value, wherein the duty amount against each duty head shown in the invoice is different
● When the Nature of Removal is Export – Bond/LUT and SEZ – Bond/LUT and the transaction has different duty ledger with amount which is not ‘0’
This exception is applicable only for Home Clearance (Domestic, Captive Consumption - with duty), Export/Rebate, SEZ/Rebate were the duty is applicable.
If any transaction listed under this exception has to be excluded from this list without correcting the exception, press Spacebar to select the transaction and press Ctrl+E. The transaction will be moved to Excluded by User category of Excluded Transactions.
To solve this exception
1. Select Mismatch in tax amount, and press Enter.
2. Press Spacebar to select the transaction.
3. Click A: Accept as is button.
The modification made is saved, and the exception is resolved.
Or
1. Select Mismatch in tax amount, and press Enter.
2. Press Spacebar to select the transaction.
3. Change the Rate of Duty in the invoice to match it with the rate predefined in masters or at company level. For this:
o Select the transaction and press Enter to view the Voucher Alteration screen.
o Place the cursor on Amount field and press Enter to display the Excise Details screen.
o Change the rate entered in the Rate of Duty field/column.
o Press Ctrl+A to accept.
Note: Alternatively, click X: Exclude Vouchers from the Uncertain Vouchers screen to exclude the transaction.
'Form ER 8 - Statistics of Vouchers (Excise for Manufacturer)' has been shared with
