You can drill down from the statistics of vouchers to view the summary of included transactions, excluded transactions, and uncertain transactions.
Transactions included in this section are error-free and the values of the transactions included here will be considered for filing returns.
To view the included transactions
1. Go to Gateway of Tally > Display > Statutory Reports > Excise Reports > Importer > Form-2
2. Press Enter from Included Transactions.
3. Press Enter to view the transactions.
The Summary of Included Vouchers report appears as shown below:
You can drill down further to each voucher to verify the transaction.
This report displays the logical grouping of vouchers which are recorded during the quarter but are not considered in Form 2. The total voucher count displayed here will be same as the count shown in the Included Transactions row of Form 2 report.
The Summary of Excluded Vouchers appears as shown below:
The transactions are grouped under the following categories:
It displays the total number of transactions of excise purchase and excise credit note which are:
Pending to be cleared/sold in the selected quarter.
Not linked to excise sales of current period.
It displays the total number of transactions which fulfil all requirements of Form 2 but belong to another excise unit.
It displays the total number of transactions of contra vouchers which involve only bank and cash ledgers.
It displays the count of transactions recorded in Sales Order, Purchase Order, Job Work In Order and Job Work Out Order vouchers, as excise is not applicable while placing an order.
Count of transactions recorded using Receipt Note, Physical Stock, Stock Journal, Delivery Note, Material In, Material Out, Rejections In and Rejections Out voucher types are displayed here, as they are purely inventory in nature and do not attract excise.
Material In and Material Out vouchers recorded for stock transfers of excisable goods by marking it as excise are also displayed here.
It displays the count of Payroll and Attendance voucher types, as they do not attract excise.
It displays the count of vouchers cancelled by user.
It displays the total number of transactions which have been manually excluded from Uncertain Transactions of Statistics. A transaction can be excluded only when the exceptions are not solved. If any transaction has been inadvertently excluded, it can be moved back under Uncertain Transactions. Once the exceptions are solved, it will automatically appear under Included Transactions section.
It displays the total number of transactions recorded using Journal, Receipt, Payment, Debit Note and Credit Note voucher types. Sales transactions recorded as commercial invoice by selecting excise purchase bill reference are also displayed here.
It displays the count of Memorandum vouchers and Reversing Journal Vouchers.
On pressing Enter from any of the aforementioned categories of vouchers, the Excluded Vouchers report will be displayed followed by the voucher alteration screen.
If transactions recorded in the period selected to generate Form 2 have information gaps, the count of such transactions appears under the relevant sections of this report. This report has two broad categories, Master Related Exceptions and Transactions Related Exceptions. If a transaction has:
● One exception, the transaction will move to Included Transactions immediately after it is solved.
● Multiple exceptions, the user will be guided through a procedural manner. Exceptions will appear one after the other to guide the user in solving all of them completely.
After recording purchase and sales transactions if excise is enabled, such transactions get listed under each exception. Once the excise related details are provided the exceptions will be solved.
To view uncertain transactions
1. Go to Gateway of Tally> Display> Statutory Reports > Excise Reports> Importer> Form-2.
2. Press Enter from Uncertain Transactions to view the Summary of Uncertain Vouchers screen.
The Summary of Uncertain Vouchers screen appears as shown below:
The Summary of Uncertain Vouchers is divided into two sections:
● Unable to determine Tariff details for Stock Item
Transaction count appears under this exception when Tariff name, HSN Code, Reporting UOM, Valuation Type, Type of Duty and Rate of Duty are not defined in the stock item master.
To view the list of transactions recorded using the stock items listed in this report, click V: Show Vouchers button. The transaction displayed here can be:
Corrected, which will automatically move the transaction under Included Transactions section.
Moved under Excluded Transactions section by clicking X: Exclude Vouchers button if they are not required to form part of the return. Such transactions will be moved to Excluded by User category of Excluded Transactions.
Marked as a non-excise voucher.
To solve this exception
Press Enter on Unable to determine Tariff details for Stock Item. The Tariff Details screen appears with item-wise details.
View of Tariff Details report can be changed to:
Stock Group wise report by clicking Ctrl+T keys. The name of stock group appears along with the stock item grouped under it in detailed mode.
Voucher-wise report by clicking V: Show Vouchers button. The list of transactions recorded using this stock item is displayed.
Click S: Set Tariff Details button.
Enter the Tariff name and HSN code.
Select the Reporting unit of measure and Valuation type.
Set Calculate duty on MRP to Yes only if the duty calculation is based on MRP and enter the Abatement %. If not, retain it as No.
Select the Type of Duty as Basic Excise Duty and enter the Rate % or Rate per Unit depending on the Valuation Type.
If user defined duty types have been created and need to be listed under Basic Excise Duty, select the same.
If new duty type has to be created and used, select New. The Excise Duty Classification screen appears. Create the new duty type and select it under Basic Excise Duty and enter the Rate %.
The exception is solved.
To know more on how to create excise classification, click here.
All uncertainties associated with transactions are listed here.
● Unable to determine Excise Applicability
Count of transactions appears under this exception when, Tax Unit is not selected in debit note and credit note. Tax Unit has to be selected especially when more than one tax unit is created in the company.
To view the list of transactions, click V: Show Vouchers button. The transaction displayed here can be:
Corrected, which will automatically move the transaction under Included Transactions section.
Moved under Excluded Transactions section by clicking X: Exclude Vouchers button if they are not required to form part of the return. Such transactions will be moved to Excluded by User category of Excluded Transactions.
Marked as a non-excise voucher.
To solve this exception
Press Enter on Unable to determine Excise Applicability.
Select the transaction. If same tax unit is applicable to multiple transactions, select the required transaction by pressing Spacebar.
Click E: Excise button.
Select the relevant Excise Unit.
Press Enter to accept it.
The exception is solved.
● Unable to determine the Nature of Purchase
Transaction count appears under this exception when the Nature of Purchase is set to Not Applicable in the Party Details screen of excise purchase and excise credit note transactions.
To view the list of transactions recorded without selecting the Nature of Purchase, click V: Show Vouchers button. The transaction displayed here can be:
Corrected, which will automatically move the transaction under Included Transactions section.
Moved under Excluded Transactions section by clicking X: Exclude Vouchers button if they are not required to form part of the return. Such transactions will be moved to Excluded by User category of Excluded Transactions.
To solve this exception
Press Enter on Unable to determine the Nature of Purchase.
Select the transaction. If party ledgers of multiple transactions have to be allocated to same nature of purchase, select all of them by pressing Spacebar.
Click S: Set Nature of Purchase button.
Select the required Nature of Purchase.
Press Enter to accept it.
The exception is solved.
● Unable to determine the Supplier Details
Transaction count appears under this exception when the dealer excise feature is enabled after recording purchase invoice and credit note.
To view the list of transactions recorded without providing supplier details, click V: Show Vouchers button. If the transactions displayed are not required to form part of the return, it can be moved under Excluded Transactions section by clicking X: Exclude Vouchers button.
To solve this exception
Press Enter on Unable to determine the Supplier Details.
Press Enter to view the Accounting Voucher Alteration screen of purchase invoice or credit note.
Place the cursor on Amount field and press Enter to display the Excise Details screen.
Enter the:
Sales Invoice Number, Sales Invoice Date and select the sales invoice to link it to the credit note.
Relevant details under Supplier Invoice Details, Manufacturer/Importer Details and Duty Details in Excise Details screen of purchase invoice.
Accept the invoice.
The exception is solved.
There is provision to change the Rate of Duty in Excise Details screen of excise purchase and excise credit note. Count of all such transactions wherein the Rate of Duty is changed in the invoice appears here.
The transaction displayed here can be moved under Excluded Transactions section by clicking X: Exclude Vouchers button if they are not required to form part of the return.
To solve this exception
Click A: Accept as is button if the amount calculated in the transaction has to be considered in the returns.
Change the Rate of Duty in the invoice to match it with the rate predefined in masters or at company level. For this:
Select the transaction and press Enter to view the Voucher Alteration screen.
Place the cursor on Amount field and press Enter to display the Excise Details screen.
Change the rate entered in the Rate of Duty field/column.
Accept the invoice.
The exception will be solved.
● Supplier Invoices are Not Linked to Clearance
Transaction count appears under this exception when the purchase invoices are not selected in Supplier Details screen of excise sales invoice and debit note.
To solve this exception
Press Enter on Supplier Invoices are Not Linked to Clearance
Select a transaction and press Enter. The List of Supplier Invoices screen will be displayed.
Select the corresponding purchase transaction.
A sales invoice can be linked to:
Only one purchase invoice as full clearance.
Multiple purchase invoices as partial clearance by entering the quantity to be linked for each invoice.
Click F4: Full button to consume the entire quantity or click F5: Partial to consume partial quantity from the purchase invoice.
Press Enter to save.
The exception is solved.
'Statistics of Vouchers (Excise for Importer)' has been shared with
