agotan la capa de ozono
4.4 Proporción de poblaciones de peces que están dentro de
Consignment No (Consignment Number)
Enter the consignment number assigned to the transporter.
No. of Packages (Number of Packages)
Enter the number of packages in the consignment.
Desc. (Description)
Enter the description of goods.
Vehicle Reg. No. (Vehicle Registration Number)
Enter the registration number of the vehicle used for transportation.
Transit Note Number
Enter the receipt number of the lorry in which the goods are being transported.
Released Date
Enter the date on which the excise amount on an invoice is adjusted against an ARE 1 bond or ARE 3 certificate. This date is not necessarily the current date.
CT2 Number, CT3 Number, and Annexure Number
Enter the number that the Government has assigned for the CT2 or CT3 certificate or annexure.
10.4 Tracking Excise Duty for Exports
This section provides an overview of excise duty for exports and discusses how to: ■ Set processing options for Process for Excise Duty Payment -Export (P75I347). ■ Track excise duty during exports.
10.4.1 Understanding Excise Duty For Exports
The government does not charge excise duty for exports. If you are a 100 percent export oriented unit, you adjust the excise duty with an ARE 1 or an ARE 3 document. You must submit the ARE 1 bond or the ARE 3 certificate to the Government within the statutory time limit. These documents are proof of the export transaction. However, if you do not submit the ARE 1 and ARE 3 receipts in time, you must pay the excise duty as well as the interest.
If you are unable to submit the document to the government on time, you use the Excise Duty Payment -Export program (P75I347) to pay the excise duty and interest for
late submission. You pay this amount by utilizing the available credit in AII and CII accounts or by debiting the Personal Ledger Account (PLA).
The system retrieves details for these accounts from the F75I310Y and F75I310Y - Tag File (F75I311) tables.
Note: You use the Upload AII/CII/PLA Open. Balance/Next No. program (P75I381) to enter the available balances of basic excise duty, education cess, secondary higher education cess, special excise duty, and additional excise duty components in the AII, CII, and PLA accounts.
10.4.2 Forms Used to Track the Excise Duty During Exports
Form Name Form ID Navigation Usage
Work With Excise Duty Payment - ARE3
W75I347E Excise Daily Processing
(G75IEXC1H), Excise Duty Payment - Export
The system displays this form when you set the Select ARE1/ ARE3 processing option to select ARE 3.
Locate the invoices for which the excise duty and the interest is not paid because the ARE 3 certificate is not submitted on time.
Note: You can also locate paid invoices for viewing purposes.
Work With Excise Duty Payment - ARE1
W75I347A Excise Daily Processing
(G75IEXC1H), Excise Duty Payment - Export
The system displays this form when you set the Select ARE1/ ARE3 processing option to ARE 1.
Locate the invoices for which the excise duty and the interest is not paid because the ARE 1 bond is not
submitted on time.
Note: You can also locate paid invoices for reviewing purposes. Excise Duty Payment W75I347B On the Work With
Excise Duty Payment - ARE3 form or the Work With Excise Duty Payment - ARE1 form, select a record and click Select.
Utilize the credit available on the purchase of raw materials, capital goods, or in the PLA to pay the excise duty and the interest due.
10.4.3 Setting Processing Options for Process for Excise Duty Payment -Export
(P75I347)
Processing options enable you to specify the default processing for programs and reports.
10.4.3.1 Default
Statutory Time Limit
Specify the statutory time limit in days. For an export, you need to receive the proof of export within the statutory time limit. The system retrieves only those records for
which the statutory time limit has expired and the proof of exports has not been received.
Tax Authority - Excise
Specify the address book number for the tax authority of the excise unit or the operating unit. You should specify an address number with the search type TAX. The payments for the excise duty will go to this tax authority.
Select ARE1/ ARE3
Specify whether you want to calculate excise duty and interest for goods adjusted against ARE 1 or ARE 3 for an excise unit. Values are:
1: ARE 1
2: ARE 3
You select the ARE 1 or ARE 3 number based on the document with which you adjusted the excise duty on a sales order. For example, if you adjusted the excise duty on sales order (SO) number 1111 with an ARE 1 document and you did not receive proof of exports for this SO, you must select the value ARE 1 to calculate the excise duty and interest amount.
10.4.3.2 Item Type
Raw Material
Specify the item type for raw material.
Capital Goods
Specify the item type for capital goods.
Personal Ledger Account
Specify the item type for PLA.
10.4.3.3 Tax Type
Additional Excise Duty
Specify a user-defined code from UDC table 75I/GT that identifies the tax type for the additional excise duty component of tax.
Basic Excise Duty
Specify a user-defined code from UDC table 75I/GT that identifies the tax type for the basic excise duty component of tax.
Special Excise Duty
Specify a user-defined code from UDC table 75I/GT that identifies the tax type for the special excise duty component of tax.
Education Cess
Specify a user-defined code from UDC table 75I/GT that identifies the tax type for the education cess component of tax.
Secondary Higher Education Cess
Specify a user-defined code from UDC table 75I/GT that identifies the tax type for the secondary higher education cess component of tax.
10.4.4 Tracking Excise Duty During Exports
Access the Excise Duty Payment form.Interest Amount
Enter the interest amount due on late payment of excise duty.
Credit Utilised: Basic Excise Duty and Education Cess and Additional Excise Duty and Special Excise Duty and Higher Education Cess
Enter the credit utilized to adjust the excise amount due for the appropriate excise tax component.
Credit Utilised for Interest: Basic Excise Duty and Education Cess and Additional Excise Duty and Special Excise Duty and Higher Education Cess
Enter the credit utilized to adjust the interest amount on excise duty for the appropriate excise tax component.
10.5 Entering the ARE 3 Certificate Details in P2P Cycle
This section provides an overview of the ARE 3 details entry for a purchase order, and discusses how to enter the ARE 3 information for purchase orders in the
procure-to-pay (P2P) cycle.
10.5.1 Understanding the ARE 3 Details Entry for a Purchase Order
According to the Indian tax authority, the transactions in the P2P cycle are exempted from excise tax when the excise unit is a 100 percent export-oriented unit (EOU) and the supplier is an excise registered manufacturer. In this case, you give an ARE 3 certificate along with the invoice to the supplier when you receive the goods. The supplier presents this document to the Government to obtain the tax exemption. You use the Purchase Order Rule 57F(4) - New program (P75I323) to enter the ARE 3 certificate information. The system stores the information in the Purchase Order Receiver AR3 Information table (F75I323). To print the information about the
purchases received under the ARE 3 document, you need to run the Record of Receipts under the Bond report (R75I323).
See Also:
10.5.2 Forms Used to Enter ARE 3 Information
Form Name Form ID Navigation Usage
Work With Purchase Order Receiver AR3 Information
W75I323A Excise Daily Processing (G75IEXC1H), Purchase Order Rule 57F(4) - New
Review purchase orders for an excise unit.
Note: You can review all purchase orders, the purchase orders for which the ARE 3 document has not been generated, or the purchase orders for which the ARE 3 document has been generated by selecting the appropriate option on the Work With Purchase Order Receiver AR3 Information form. Purchase Order
Receiver AR3 Header
W75I323B On the Work With Purchase Order Receiver AR3 Information form, select a record and click Select.
Enter the ARE 3 header information for a purchase order.
Purchase Order Receiver AR3 Header
W75I323B On the Purchase Order Receiver AR3 Header form, click OK.
Enter ARE 3 details for a purchase order.
10.5.3 Entering the ARE 3 Information for Purchase Orders in the P2P Cycle
Access the Purchase Order Receiver AR3 Header form.AR3 Entry Number
Enter the next number for the ARE 3 document.
AR3 Date
Enter the date on which the ARE 3 document was generated.
AR3 Endorsement Date
Enter the date on which the ARE 3 document was endorsed to the supplier.
10.6 Generating the ARE1 and ARE3 Reports
This section provides an overview of the ARE1 and ARE3 reports and discusses how to:
■ Run the Print ARE1 report.
■ Set processing options for Print ARE1 (R75I346). ■ Run the Print ARE3 report.
10.6.1 Understanding the ARE1 and ARE3 Reports
You run the ARE1 report to print the statutory ARE1 form that is required when you export goods from an excise-registered location. You use this form when you ship goods. The export can also be done through a third-party exporter based on a contract. At the time of export, the exporter can reduce the amounts that are mentioned in the Bond or Letter of Understanding (LOU). You must use the ARE1 Bond master maintenance program (P75I303) to maintain the ARE1 bonds, and the ARE1 report to generate the ARE1 form. The ARE1 report prints the data from the Print ARE-1Bond Register-IND-00 (F75I344Y) and the Sales Order History (F42119) tables.
You run the ARE3 report to print the statutory ARE3 form that is required when you dispatch goods to the export warehouse. This report prints the data from the Excise - ARE3 Form Detail-IND-00 (F75I3451) and Excise - ARE3 Form Header Details-IND-00 (F75I345) tables. With the latest enhancement, the CESS and HCESS are printed separately in the ARE3 report.
10.6.2 Running the Print ARE1 Program
Select Excise Daily Processing (G75IEXC1H), Print ARE1.
10.6.3 Setting Processing Options for Print ARE1 (R75I346)
Processing options enable you to specify the default processing for programs and reports.