If any transactions or masters are modified after saving the returns, you should recompute the returns. To recompute the returns

• Gateway of Tally > Display More Reports > Statutory Reports > Central Excise Reports > Dealer > Form-2.
  Alternatively, press Alt+G (Go To) > type or select Form-2 > and press Enter.
• Press Alt+H (Saved as revised) or Alt+B (Overwrite), as required.

See recomputing dealer returns for more details.

When an excise purchase or sales transaction is recorded with voucher class, the duty details provided in the voucher class holds the highest priority. Hence, you can enter only the Assessable Value. To modify the duty details in an excise purchase or sales transaction

1. Set Allow modification of Tax Details for Excise to Yes in F12 (Configure) > Voucher Configuration.
2. Select Not Applicable in the field Voucher Class. The Excise Duty Details screen is displayed.
3. Enter the required duty details.
4. Accept the transaction. As always, you can press Ctrl+A to save.

Cause: This error occurs when there is missing inventory information in the XML File.

Solution: To solve this error, re-accept that particular entry and generate it.

Cause: While validating the .xml file for e-returns in excise for dealers, this error is displayed because of missing inventory information.

Solution: Re-accept the transactions that have missing inventory information and generate the .xml file once again.

While recording an excise credit note against an excise sales invoice linked to multiple excise purchases, you can select the purchase invoice references by:

• Selecting the stock items multiple times.
• Configuring the invoice to allow selection of multiple invoices.

• If you want to select multiple purchase invoice references for return of different stock items purchased from one/more supplier, select one stock item at a time, and link it to the relevant excise purchase invoice.
• If you want to select the same stock item purchased from different suppliers, enter the quantity of stock item purchased from one supplier and link it to the excise purchase invoice. Select the same stock item again, enter the quantity being returned from the sales made out of the second purchase invoice and link it to the purchase invoice.

This transaction will be captured in Form 2.

However, there is a provision to record excise credit note as regular sales returns as per the functionality provided in Release 4.9x, and it does not have any impact on Form 2.

Selection of Single Excise Purchase Invoice

When a credit note is being recorded as a purchase invoice to account for the inward movement of goods, you can select only one purchase invoice reference.

1. Gateway of Tally > Vouchers > press F8 (Sales).
   Alternatively, press Alt+G (Go To) > Create Voucher > press F8 (Sales).
2. Enter the Original invoice no. and Original Invoice Dt. of the excise sales invoice.
3. Select the party ledger who is returning the goods.
4. Select the Sales ledger.
5. Select the stock item.
6. Enter the Quantity and Rate. The Amount appears automatically. In the Excise Details screen
   • Enter the Sales Invoice Number.
   • Select the excise purchase invoice, and the purchase details are automatically displayed, as shown below:
     
   • When the excise purchase bill is selected, all the details relating to that invoice are captured in the relevant fields. Hence, only one excise purchase invoice can be selected in the Excise Details screen.
   • Enter the relevant details, and press Ctrl+A to return to excise credit note.
7. Select the same stock item again to track the return of goods from another supplier.
   • Select the second excise purchase invoice and provide the relevant details.
   • Press Ctrl+A to return to excise credit note.
     The excise credit note appears as shown below:
     
8. Accept the screen. As always, you can press Ctrl+A to save

On recording a sales invoice against the credit note, the transaction appears under Included Transactions of Form 2 report and gets captured in the printed return form.

Selection of Multiple Excise Purchase Invoices

When a credit note is being recorded as a sales return transaction, you can select multiple purchase invoice references linked to the original excise sales invoice.

1. Gateway of Tally > Vouchers > press F8 (Sales).
   Alternatively, press Alt+G (Go To) > Create Voucher > press F8 (Sales).
2. Press F12 (Configure).
   • Set the option Allow selection of supplier reference for quantity returned to Yes.
   • Press Ctrl+A to accept.
3. Enter the Original invoice no. and Original Invoice Dt. of the excise sales invoice.
4. Select the party ledger who is returning the goods.
5. Select the Sales ledger.
6. Select the stock item. In the Supplier Details screen
   • Enter the Sales Invoice Number. The Sales Invoice Date appears automatically.
   • Select the purchase invoice references, as shown below:
   • Press Ctrl+A to return to the excise credit note.
7. Press Enter on the Amount field to view the Excise Details screen.
   • Leave the Sales Invoice Number field blank and press Enter.
   • Select End of List for Sales Invoice Number.
   • Press Ctrl+A to return to excise credit note.
     The excise credit note appears as shown below:
     
8. Accept the screen. As always, you can press Ctrl+A to save.

The supplier invoice number can be altered by duplicating the invoice.

Prior to altering the invoice, backup the data to avoid data loss.

1. Gateway of Tally > Display More Reports > Statutory Reports > Central Excise Reports > Dealer > Form RG23 D.
   Alternatively, press Alt+G (Go To) > type or select RG23 D One Item > and press Enter.
2. Check if the supplier reference number which needs to be altered is linked to excise sales, excise debit note, excise material out, excise stock journal or journal vouchers. If they are linked, make a note of those transactions.
3. In the transactions noted above, unlink the supplier references for each stock item by setting the Supplier Invoice Number/Date to Not Applicable in the Supplier Details screen.
4. Gateway of Tally > Display More Reports > Day Book.
   Alternatively, press Alt+G (Go To) > type or select Day Book > and press Enter.
5. Select the excise purchase invoice that needs to be altered and press Alt+2 to duplicate the invoice.
6. In the duplicate invoice, make the changes in the Excise Details screen of the first stock item. These changes will appear in the Excise Details screen of the subsequent stock items.
7. Cancel (press Alt+X) or delete (press Alt+D) the original excise purchase invoice, as the changes are made in the duplicated invoice.
8. In the excise sales, excise debit note, excise material out, excise stock journal or journal vouchers noted in the second point, select the duplicated purchase invoice as the Supplier Invoice Number/Date to link to each of the stock items.
9. If the same stock item is selected multiple times in the invoice, then manually change the details for each stock item.
   The RG 23D One Item report appears with the invoices linked to altered supplier invoice number as shown below:

Yes, you can print the country or destination name in Form ARE 1 by enabling the option Provide export shipping details? and recording the country or destination name in the field Country To.

Note: Ensure that Form ARE-1 is enabled and form number information is configured.

To enable shipping details and record country name

1. Gateway of Tally > Vouchers > press F8 (Sales).
   Alternatively, press Alt+G (Go To) > Create Voucher > press F8 (Sales).
2. Press F12 (Configure).
3. Enable the option Provide Export details.
4. Press Ctrl+A to accept and return to the invoice screen.
5. Select the party ledger in the field Party A/c name.
   The Party Details screen appears.
6. Record the name of the destination country in the field Country To.
7. Press Enter.
8. Complete other details in the invoice and press Ctrl+A to accept.
9. Press Page Up to view the invoice in alteration mode.
10. Press Ctrl+P (Print Current).The Voucher Printing screen appears.
11. Press C: Configure
12. Press Backspace to move the cursor to the field Print ARE-1?
13. Enable the option Print ARE-1?
14. Press Enter to print.
    The printed Form ARE-1 with destination country name appears as shown below.

In an excise invoice, if the quantity and rate is entered for a stock item, and the auto calculated amount is altered, the excise assessable value displays the original value of the stock item (quantity * rate), and not the altered amount.

To alter the excise assessable value as per the altered stock item value

1. Click F12: Configure in the excise invoice.
2. Set the option Allow modification of Tax Details for Excise? to Yes.
3. Press Ctrl+A to accept, and return to the excise invoice.
4. Record an excise purchase/sales invoice with party ledger, purchase/sales ledger, and stock item.
5. Enter the Quantity and Rate. The auto calculated amount appears.
6. Alter the Amount as required, and press Enter.
7. Alter the Excise Assessable Value that is displayed as per the altered stock item value in the Excise Assessable Value screen.
8. Press Enter to return to excise invoice, and record the transaction.

Excise duty is displayed based on the assessable value which is calculated using
the formula, (actual quantity * rate). When the total amount of the item is entered
manually, the amount entered is taken as overridden value. Hence, it is mandatory
to enter the assessable value of excise manually by enabling the option Allow Modification of Tax Details for Excise from F12: Configuration screen of the excise invoice.

CENVAT credit can be availed by recording either a journal or debit note transaction. In case of debit note the stock value is reduced to the extent of CENVAT credit availed and affect the cost of the stock items accordingly.

However, in case of journal voucher there is no implication on the stock summary.
It is supported with a view to allow availing CENVAT credit without recording a debit
note and without reducing stock value.

Both these methods can be used to avail CENVAT credit depending on your requirement.
It is suggested to use debit note in case you want to update stock value to the extent
of CENVAT credit.

You can configure your Tally.ERP 9 to record sales of jewellery goods for excise. You can also generate the Rule 8 invoice for these transactions from the excise sales invoice.

To enable excise sales of jewellery goods

1. Go to Gateway of Tally > F11: Features > Statutory and Taxation.
2. Set Enable Excise to Yes in the Company Operations Alteration screen.
3. Enable the option Set/alter excise details? to view the Excise Registration screen. In the Excise Registration Details screen, excise details like Unit name, Address, State, Pincode and, Telephone No. will be displayed as entered in the Company Creation screen. These details can be altered, if required.
4. Select Manufacturer as the Registration type.
5. Select the Type of manufacturer, as required.
6. Enter ECC number.
   ECC number is PAN based, and has 15 digits. The format of ECC no. is ABCDE1234HXM001.
7. Press F12: Configure to open the Configuration screen.
   • Set the option Enable excise jewellery manufacturer? to Yes to display the option Is it a jewellery business? in the Excise Registration Details screen.
     
   • Press Ctrl+A to accept.
8. Set the option Is it a jewellery business? to Yes.
9. Enable the option Set/alter excise tariff details, to record tariff details.
   If all the stock items that the manufacturing unit deals have the same tariff details, then tariff details can be recorded here.
   In the Excise Details screen,
   1. Enter Tariff Name.
   2. Enter HSN Code.
   3. Select the unit of measure from the List of reporting UoMs.
   4. Ad Valorem is selected as the Type of Valuation. The cursor skips this field.
      To modify the type of valuation
      1. Click F12: Configure.
      2. Enable the option Allow Modification of Valuation Type.
      3. Press Ctrl+A to save the configuration.
      4. Select the required Valuation type in the Excise Details screen.
   5. Enter the Rate of duty.
   6. Press Enter.

      Note: If all stock items that the manufacturing unit deals with belong to the same tariff, then define the tariff at the company level. Else,tariff can be created at the group level, the stock item master level or accounting ledger level.

10. Enter PAN/ Income Tax in the Company Operations Alteration screen.
11. Enter the Corporate Identity Number.
12. Press Enter to save and return to the Company Operations Alteration screen.
13. Press Ctrl+A to accept the configuration.

When capital goods and inputs (Stock Item Type set to Capital Goods or Inputs in the stock item master) are selected in a single excise purchase invoice, the CENVAT credit cannot be availed in the same invoice.

You need to record the following journal vouchers to avail credit:

• Journal voucher for availing credit on capital goods by selecting Availment of CENVAT Credit (Capital Goods) as the Nature of adjustment, with the applicable Nature of Purchase. In the journal vouchers, debit and credit the CENVAT ledger. The value of this transaction gets displayed as CENVAT credit availed in Form RG 23C Part II and Annexure 10.
• Journal voucher for availing credit on inputs by selecting Availment of CENVAT Credit (Inputs) as the Nature of adjustment, with the applicable Nature of Purchase. In the journal vouchers, debit and credit the CENVAT ledger. The value of this transaction gets displayed as CENVAT credit availed in Form RG 23A Part II and Annexure 10.

As per the statutory rules, when an excise invoice is recorded for MRP based items,
the excise duty is assessed only from the MRP of items. Hence, the additional duty
ledgers are not considered for excise duty calculation.

As per the Central Excise rules, the Rule 11 Invoice, once generated, should not be tampered with. Hence, when the rate/quantity/amount is modified in the alteration mode of the excise invoice, the excise duty will not be recalculated. If the invoice is accepted without recalculating the excise duty, the message Potential Mismatch in Tax Amount for Excise!! appears. If you proceed to accept the entry, the transaction appears under Uncertain Transactions in the triangulation report.

To recalculate the excise duty in the alteration mode of the invoice

1. Press Spacebar on the excise duty amount to clear the existing value.
2. Press Enter to recalculate the amount. The recalculated amount appears.
3. Press Ctrl+A to accept the invoice.

The excise duty must be calculated on the assessable value of all the stock items selected in the excise sales invoice. When the delivery note is tracked in the excise sales invoice, the quantity/rate/assessable value of stock item in the excise sales invoice could change, which will lead to a change in the excise duty value. Hence, the excise duty is displayed only after accepting the assessable value of all the stock items in the invoice.

When the tracking number is selected in the field Delivery Note No(s) of the Party Details screen of the excise sales invoice, details of the entire delivery note appear except for the excise duty value. You can change the stock item details or the Excise Assessable Value by pressing F12: Configure in the sales invoice, and setting the option Allow modification of Tax Details for Excise to Yes. After making all the changes, when you press Enter to move the cursor to the line just before the excise duty ledger, the updated excise duty value appears.

You can then accept the excise sales invoice.

An Excise Supplementary Sales invoice is raised against the original sales invoice to account for the increase in price per unit and the rate of duty.

It will be considered in Included Transactions if:

• The invoice number and date of original sales are available.
• Both the original and supplementary invoices are of the same month.

Consequently, the Excise Supplementary Sales invoice will be captured in Excluded Transactions if the original and supplementary invoices don’t belong to the same month.

Cause

This message is displayed when the Prevent duplicate? option is enabled in the Excise Book master and you re-use a Rule 11 serial number for recording an excise sales transaction.

Solution

Rule 11 serial number should be unique for each excise transaction and hence TallyPrime prevents re-use of Rule 11 serial number. However, you can set the option Prevent duplicate? to No in Excise Book master and re-use a rule 11 serial number.

As the advanced payment option is no longer required, when a duty payment is made, it will be treated as payment made for that return period and adjusted against the duty liability. If there is any excess duty payment, it will be carried forward to the subsequent return period and used as the opening balance for that period.

The excise duty must be calculated on the assessable value of all the stock items selected in the excise sales invoice. When the delivery note is tracked in the excise sales invoice, the quantity/rate/assessable value of stock item in the excise sales invoice could change, which will lead to a change in the excise duty value. Hence, the excise duty is displayed only after accepting the assessable value of all the stock items in the invoice.

When the tracking number is selected in the field Delivery Note No(s) of the Party Details screen of the excise sales invoice, details of the entire delivery note appear except for the excise duty value. You can change the stock item details or the Excise Assessable Value by pressing F12: Configure in the sales invoice, and setting the option Allow modification of Tax Details for Excise to Yes. After making all the changes, when you press Enter to move the cursor to the line just before the excise duty ledger, the updated excise duty value appears.

You can then accept the excise sales invoice.

Prior to Release 5.x, when a journal voucher was recorded to utilise the CENVAT credit, the invoice number and date of sales invoices were captured in the Invoice No. & Date column of RG 23 Part II.

An excise manufacturer need not furnish the invoice number and date of the excise sales invoices, when the duty payable is offset by utilising the CENVAT credit of excise purchases. Hence, from Release 5.x, when a journal voucher is recorded with the Nature of Adjustment set to Adjustment towards Duty Liability, and by debiting and crediting the CENVAT ledger and selecting the invoice references, the invoice number and date of the excise sales are not captured in RG 23 Part II.

Enabling the option Show Supplementary Details? in the Day Book/Sales Register/Purchase Register will add a separate column Supplementary Count, where all the excise supplementary invoices will be displayed, as shown below:

In the column Supplementary Count, a supplementary invoice is indicated with (S), and the original invoice is indicated with a number displaying the number of supplementary invoices recorded against it.

Note: The option Show Supplementary Details is available when excise for manufacturer is configured in F11 (Features).