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 Remova l 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
● Unable to determine the Conversion Factor
● Mismatch in expected & actual type of stock item
● Unable to determine Tax Type and Duty Head for duty ledger
● Unable to determine Tariff details for Stock Item
● Unable to determine Excise Applicability
● Unable to determine the Nature of Removal
● Unable to determine Book Number in Voucher
● No duty ledger or notification number is available in the transaction
