GST Implementation Project Business Blueprint: Vcentric Technologies Private LTD April 2017

GST Implementation Project Business Blueprint
For
BY
vCentric Technologies Private Ltd

APRIL 2017
GST Implementation
Project
BUSINESS BLUEPRINT
Document Change Control:
Release Description Created Date Reviewed Date Approved by Date

by by
India VCT GST
Taxation- GST Team
Process India Taxation – GST
Applicable Business Types All
Applicable countries India
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CONTENTS
1 Solutions in SAP...................................................................................................................7
1.1 Changes in Key Data Structure -.............................................................................................................................5
1.1.1 Business Place:.............................................................................................................................................5
1.1.2 Chart of Accounts:........................................................................................................................................7
1.2 Master Data:................................................................................................................................................8
1.2.1 Vendor Master Data:.................................................................................................................................8
1.2.2 Material Master Data..................................................................................................................................8
1.2.3 G/L Account Master Data:........................................................................................................................9
1.2.4 Service Master Data:....................................................................................................................................9
2 Business Process – Scenarios:............................................................................................10
2.0 Customer Master Changes - GST Regime………………………….……………………………………………………………………10
2.1.1 Order to Cash.............................................................................................................................................10
2.1.2 New Condition type for GST..................................................................................................................11
2.1.3 Factory Sales..............................................................................................................................................17
2.1.4 Depot Sales................................................................................................................................................22
2.1.5 Export Sales..............................................................................................................................................27
2.1.6 Stock Transfer Process...............................................................................................................................30
2.1.7 Inter Company Sale.................................................................................................................................31
2.1.8 Clinker Sales...............................................................................................................................................32
2.1.9 Consignment Sales....................................................................................................................................34
2.2.0 Scrap Sales................................................................................................................................................36
2.2.1 Sales Return...............................................................................................................................................38
2.2.2 Credit Note.................................................................................................................................................41
2.2.3 Debit Note..................................................................................................................................................42
2.2.4 Supplimentary Sales...................................................................................................................................43
2.2.5 Frieght Settlement.....................................................................................................................................44
3 Tax Procedure and Tax Codes:............................................................................................45
3.1 Tax Condition records:..................................................................................................................................50
3.2 Procure to Pay:..............................................................................................................................................50
3.2.1 Intra State Procurement Scenarios:..............................................................................................................51
3.2.2 E-1 Procurement:..........................................................................................................................................54
3.2.3 Inter State Procurement process..................................................................................................................54
3.2.4 Stock transfer process:.................................................................................................................................56
3.2.4 Import Procurement Process:.................................................................................................................60
3.2.5 Service Procurement:...................................................................................................................................62
3.2.6 Vendor Returns:...........................................................................................................................................64
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3.2.7 Self Consumption:........................................................................................................................................65

4. Finance Transactions:................................................................................................................................................66
4..1 Accounts payable :.......................................................................................................................................66
4.2 Vendor Debit memo:...................................................................................................................................66
4.3 Advance to Vendor:.....................................................................................................................................67
4.4 Account receivable:.....................................................................................................................................67
4.5 Customer Credit Note:.................................................................................................................................67
4.6 Customer Advance:......................................................................................................................................68
4.7 Direct FI posting in F-02, FB50 and FB01:....................................................................................................68
4.8 Asset Purchase............................................................................................................................................68
4.9 Asset Sale....................................................................................................................................................68
4.10 Scrap Sale:...................................................................................................................................................68
4.11 Asset Transfer:............................................................................................................................................69
5 Reporting and Forms Requirements...................................................................................69
6 Assumptions..............................................................................................................................70
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1 Solutions in SAP
Solution can be classified in the following categories:
1.1 Changes in Key Data Structure - Business Place:
Business Places will be used as an identification of GST Registration in SAP. GSTIN number will be stored in the
Business Place and reporting can be done at Business Place level. Hence Business Place must be created based on
the number of GST registrations.
Currently in MCL following Business Places are defined. As understood, these Business Places are being used
for withholding tax reporting. These are to be revamped as per the new GST registrations being taken.
Business place observation and GST changes
Observatio
Company Code
n
There are 14 Business
Existing
Places in the existing
model
system
Plant
Business places are
assignment
assigned to respective
in Existing
plants
model
GST registration number
GST will be maintained in the
relevant Business Place and
changes assigned to respective
plants
 It is understood that MCL is in process for GST registration at state level for each legal entity.
 GST registration number will be maintained in the Business Place in SAP.
1.1.1 Business Place:
The business places are used in countries that by law require returns for taxes on
sales/purchases to be submitted at a level below the company code. For this reason, companies
have to register each business place with the tax authorities as the unit responsible for tax
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reporting. As per the GST model law, the GST Registration number needs to be obtained for each
of the State in which operations are carried out. Since Business places are configured in SAP
essentially for reporting purpose, the GST registration number should be obtained for each of the
business place configured.
Plant
Business Place Region
Company Code Plant Description Plant
1000 MCL-Guwahati 1000 1020 3
1000 MCL-Kolkata 1001 1040 25
1000 MCL-Lumshnong 1002 1030 15
1000 MCL-Silchar 1003 1020 33
1000 MCL-9th Mile 1004 1030 15
1000 MCL-Badarpur 1005 1020 3
1000 MCL-Agartala 1006 1010 23
1000 MCL-Dharmanagar 1007 1010 23
1000 Mizoram 1008 1030 16
1000 MCL-Pailapool 1009 1020 3
1000 MCL-Manipur 1010 1050 14
1000 MCL-Gorchuk 1011 1020 3
1000 MCL-Banderdewa 1012 1060 2
1000 Bhalukpong 1013 1060 2
1000 MCL-Dimapur 1014 1070 17
1000 MCL-Gouripur 1015 1020 3
1000 MCL-Wokha 1016 1070 17
1000 MCL-Boxirhat 1017 1030 25
1000 MCL-Siliguri 1018 1030 25
1000 MCL-Coochbehar 1019 1030 25
1000 MCL-Malda 1020 1030 25
1000 MCL-Khatkhati 1021 1030 3
1000 MCL-Nagaon 1022 1030 3
1000 MCL-Narengi 1023 1030 3
1000 MCL-Mokokchung 1024 1030 17
1000 MCL-Namsai 1025 1030 2
1000 MCL-Kishanganj 1026 1030
2000 TOPCEM-Guwahati 2000 2010 3
2000 TOPCEM-Kolkata 2001 2030 25
2000 TOPCEM- Kamrup 2002 2010 25
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2000 TOPCEM- Gorchuk 2003 2010 3

2000 TOPCEM- Narengi 2004 2010 3
2000 TOPCEM- Nagaon 2005 2010 25
2000 TOPCEM-Banderdewa 2006 2020 2
2000 TOPCEM- 10th Mile 2007 2010 25
2000 TOPCEM-Chilakhana 2008 2030 25
2000 TOPCEM-Siliguri 2009 2030 25
2000 TOPCEM- Coochbehar 2010 2030 25
2000 TOPCEM- Nangachia 2011 2040 25
2000 TOPCEM- Bhagalpur 2012 2040 4
2000 TOPCEM-Manipur 2013 2050 14
2000 TOPCEM INDIA 2014 2060 3
2000 TOPCEM-Malda 2015 2030 25
2000 TOPCEM- Berhampor(WB) 2016 2030 25
2000 TOPCEM- Bhalukpong(AP) 2017 2020 2
2000 TOPCEM-sainthia (WB) 2018 2030 25
2000 TOPCEM-Purnea 2019 2040 4
2000 TOPCEM- Kishanganj 2020 2040 4
2000 TOPCEM- Ramgarh 2021 2070 34
2000 TOPCEM-Namsai 2022 2020 2
2000 TOPCEM-Khatkhati 2023 2010 3
2000 TOPCEM-Mokokchung 2024 2060 17
1.1.2 Chart of Accounts:
This is a list of all G/L A/Cs used by one or several company codes. Under GST Regime, the
chart of Accounts need to be reviewed to include the GST relevant A/Cs. As suggested by SAP,
the GL A/Cs should be created for each component of GST (CGST, IGST and SGST) at
Registration level.
Chart of accounts maintained

Sl No. Company code Chart of accounts
1 1000 1000
2 2000 1000
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1.2 Master Data
1.2.1 Vendor Master Data
 Vendor GSTN would be captured in the vendor master Control tab under TAX Number 3 field. LSMW tool
would be used for updating the existing vendor masters.
 A new field will be provided under CIN details Tab (Vendor master data) for vendor classification. This
would enable vendor classification as per GST requirement and the same would be used to maintain tax
condition records.
 SAP provided vendor classifications are like– Registered, Non-registered, compounding.
 SAP standard tool LSMW for Vendor Master Change with template would be provided to capture this
detail in existing vendor master data.
Tax Classification Description

Registered
0 Not Registered
1 Compounding Scheme
2 PSU/Government Organization
1.2.2 Material Master Data
 Under GST model law, GST tax rates can be maintained against HSN number (Harmonized system of
Nomenclature). This HSN code would be one of the parameter for determining GST rate under GST rule.
 The HSN code maintained in the material master will be copied to MIRO and can be changed if there is any
mismatch, so that any discrepancy at the reporting level can be avoided
 Material Master is created in SAP for material transactions and stock. In SAP for each Material the HSN
code will be updated in Control code field of foreign data tab for tax calculation and tax reporting. This
code will be defaulted at invoice line item during posting of invoice.
 Tax classification for new GST sales Condition types needs to be maintained in material master for relevant
sales area.
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Additionally, to categorize the materials in the GST regime, Tax Indicator for Material field present in the
Purchasing tab of the Material Master will be used.
 For new material master creation the above mentioned field should be Mandatory fields.
1.2.3 GL Account Master Data:
GL accounts are needed to post both input (credit ledger as per GSTN) and output taxes (Tax ledger as per
GSTN). This can be maintained at each business place per GST tax types (SGST, CGST, IGST). One GL
account at business place level is recommended to post the tax payment (this reflects the cash ledger as
per GSTN)
Based on the GST return filing, for adjustment of various categories, FI GL journal voucher would be
posted.
Under GST Regime, the chart of Accounts need to be reviewed to include the GST relevant A/Cs. As
suggested by SAP, the GL A/Cs should be created for each component of GST (CGST, IGST and SGST) at
Registration level.
Since it is not possible to use the document splitting characteristics, all the GST postings should be assigned to
a common document splitting characteristics
Document Splitting Characteristic used in the INOX are as follows:
Sr No. Client Doc Splitting Characteristics
1 Meghalaya Cements Limited Profit Center Segment
1.2.4 Service Master Data:
 Service master is created for Services procured and rendered during business operation. Service masters
are created in SAP. For GST compliance Service masters need changes to capture new fields. It is
recommended to have separate service master for each type of service. If service master is not maintained
HSN code should be maintained manually in the invoice verification transaction (MIRO). In this case
condition records should be maintained accordingly.
 For services, SAC number (service Accounting code) will be updated in service master for GST tax rates
calculation and reporting. This SAC code would be defaulted during invoicing and transaction posting in
SAP it is also has to be uploaded in GSTR1 for outbound supplies and GSTR2 for inbound supplies.
 SAC number would be maintained in Service master under Tax tariff code.
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 Tax indicator will help in the classification of services for tax calculation as well as reporting. Additionally,
to categorize the service in the GST regime, Tax Indicator for service field will be used.
 From inbound transaction (procurement), tax classification of service master needs to be maintained to
identify whether the service is under GST, exempt or under service tax.
 LSMW recording with template for Service master would be provided to update these fields for all service
masters currently in the system.
1. Business Process – Scenarios:

2.0 Customer Master Changes as per GST Regime
 Maintain the Customer Registration number in control data in Tax Number 3 of customer master.
 In sales area view of customer master maintain the tax classification for customer for IGST, CGST and IGST
condition type.
 LSMW recording with template for Customer master would be provided to update these fields for all
Customer master currently in the system
2.1.1. Order to Cash:
Order to cash sales process can be further sub divided is of two types
1- Intra-state Order to cash
2- Inter-State Order to cash
 In Case of intra/Inter state sales scenarios CGST, SGST, IGST is applicable.
 The sales scenarios coming under Intra/Intra state sales are as object.
Intra State Process Scenarios TO BE
Process No CGST SGST IGST
Intra State 1 YES YES NA
Inter State 2 NA Na YES
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2.1.2 New condition types will be created for GST
 JOCG for CGST
 JOSG for SGST
 JOIG for IGS
Condition Condition
Selection parameters
Types Description
Access Seq: JGSO; Cond. Class =

JOCG IN: Central GST D, Cal. Type = A, Cond. Cat = D,
marked as an Item Condition

JOSG IN: State GST D, Cal. Type = A, Cond. Cat = D,

JOIG IN: Integrated GST D, Cal. Type = A, Cond. Cat = D,
Sales Business Process:
 Factory Sales
 Depot Sales
 Exports
 Stock Transfer Order
 Intercompany Sales
 Clinker Sales
 Consignment Sales
 Scrap Sales
 Sales Return
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 Credit Note
 Debit Note
 Supplementary Sales
 Freight Settlement
 New condition types will be created for GST i.e. JOCG for CGST, JOSG for SGST, JOIG for IGST
Tax Under GST Regime Descriptions Condition Type for GST
CGST Central GST JOCG
SGST State GST JOST
IGST Integrated GST JOIG
 By using the delivering plant Region and the region of ship to party, system would determine the
characteristic (interstate or intra state). Based on this the appropriate access sequence would be derived
to calculate SGST, CGST and IGST
 The supply of services and supply of goods which does not involve the goods movement, in this condition
taxes will determined based on the location of the supplier and the place of supply, both location would
be maintained in the master data and based on that taxes will determined in the transactions
 New access sequence will be created to maintain the condition record, however it can be changed
according to the business requirement. Region of delivering plant & region of ship to party is mandatory.
NO Table Description
10 775 Reg Of Del Plant/Region/Tax Class 1 of customer/Material
20 750 Reg Of Del Plant/Region/Tax Class 1 of customer/Activity No
Country/Reg Of Del Plant/Tax Class 1 of customer/Tax class of

30 768
Material/Region/Control code(HSN Code)
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 Existing tax conditions would be delimited with effect from 01.07.2017
 BDC (Batch Data Communication) or LSMW (Legacy System Migration Workbench) to delimit the condition
records will be provided to the Business
 Through the Template we can run the BDC/LSMW to upload the Master data in SAP system user will
provide the inputs in template
 New condition record for JOCG, JOSG and JOIG to be maintained.
 The pricing procedure will be changed in the current landscape and insert new condition types for GST
 In Intra state sales SGST and CGST will work, whose condition types are given as JOCG and JOSG
respectively. These condition types should be incorporate with the existing pricing procedure wherever its
applicable.
Pricing Procedures for MCL and TopCem:
Procedure Description
ZCAGNT MCL: Consignment Agent Sale
ZDMFRT MCL: Debit - Freight
ZDMPAN MCL: Debit - Penalty
ZDMSPL MCL: Debit - Special
ZEXPOR MCL: Export Sale
ZFCLNK MCL: Factory Clinker sale
ZFOCS MCL: FOC and Sample Sale
ZFST1 MCL:NEW FACTORY STO
ZFSTO MCL: FAC – STO
ZFTRAD MCL: Trade sale
ZINSTO GST IN:STO
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ZNTEXC MCL:N T MRP Sale (Exc)
ZNTNEX MCL:N T Sale (Non Exc)
ZNTREX MCL:N T Sale (Exc)
ZSCRAP MCL :Scrap sale
ZSERV MCL: Service Sale
ZSLFCN MCL: SELF CONSUMPTION
Pricing Procedure
Proced Step Coun Condi Fro To Statis Acco Descripti

ure num ter tion m ste tical unt on
ber Type ste p key
p
ZNTRE 20 0 ZFNE 0 0 X Final

X Price (NT
EXC)
ZNTRE 25 0 ZMNT 0 0 ERL Mat.

X Price
(NT)
ZNTRE 30 0 ZFRL 0 0 X Freight –

X Road
ZNTRE 35 0 ZFRD 0 0 X Freight-

X Rd.
Diverte
ZNTRE 40 0 ZFRR 0 0 X Freight –

X Rail
ZNTRE 100 0 JEXP 25 0 EXB IN: A/R

X BED %
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ZNTRE 110 0 JCEP 10 0 EXC IN A/R

X 0 CESS %
ZNTRE 113 0 JA1X 10 0 EXH IN A/R

X 0 SHECess
%
ZNTRE 120 0 ZFBT 0 0 ZFC Inv Freigt

X befor Tax
ZNTRE 210 0 10 11 X Total ED

X 0 3
ZNTRE 450 0 JCST 0 0 ZCS IN A/R

X CST
ZNTRE 550 0 JLST 0 0 ZVT IN A/R

X LST
ZNTRE 600 0 45 55 X Total Tax

X 0 0
ZNTRE 610 0 25 0 X Copy

X Base
Value
ZNTRE 615 0 12 0 X Copy

X 0 Freight
Before
Tax
ZNTRE 620 0 ZFTS 0 0 ZFC Inv Freigt

X after Tax
ZNTRE 650 0 ZASS 61 62 X Ass.

X 0 0 Price
(others)
ZNTRE 700 0 21 0 X Total ED

X 0
ZNTRE 730 0 60 0 X Copy tax

X 0 value
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ZNTRE 740 0 65 73 X Gross

X 0 0 price
ZNTRE 750 0 ZGRP 65 73 X Gross

X 0 0 Price
ZNTRE 770 0 ZDIF 0 0 DIF Roundin

X g Off – Z
ZNTRE 800 0 ZFBL 75 77 X Bill Value

X 0 0
ZNTRE 805 0 VPRS 0 0 X Internal

X price
ZNTRE 820 0 JOCG 25 0 JOC IN:Centr

X al GST
ZNTRE 840 0 JOSG 25 0 JOS IN:State

X GST
ZNTRE 860 0 JOIG 25 0 JOI IN:Integr

X ated GST
ZNTRE 905 0 ZCCE 0 0 X Central

X Cess
ZNTRE 910 0 ZSTT 0 0 X State

X Cess
ZNTRE 920 0 ZLD0 0 0 X Loding –

X Fresh
ZNTRE 925 0 ZLDP 0 0 X Loading

X – Palti
ZNTRE 930 0 ZEFD 0 0 X Freight-

X Diversion
ZNTRE 935 0 ZEFO 0 0 X Extra

X Freight
(+ve)
ZNTRE 938 0 ZEFN 0 0 X Extra

X Freight (-
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ve)
ZNTRE 940 0 ZTPN 0 0 X Th. Prty.

X Comm. –
NT
2.1.3 Factory Sales:
Applicable for Factory sales Trade and Factory sales Non Trade for MCL and Topcem Companies
Factory Sales: - Intra state/Interstate Sales in GST Regime:
 Intra State Scenarios:
 In Case of intra/Interstate sales scenarios CGST, SGST/ IGST are applicable.
 The sales scenarios coming under Intra state sales are as object.
Sales Process:
 Inquiry Creation: It is an agreement with ACG and Customer to render the Job Work or materials
 Impact of GST regime on Inquiry Creation
T- Code Description CIN Impact GST Impact
VA11 Create Inquiry Here Excise Duty & CST condition Here impact of IGST Tax Condition
type will impact in pricing condition type
Here Excise Duty & CST condition Here impact of SGST Tax
type will impact in pricing condition Condition type
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Here impact of CGST Tax

Condition type
 Impact of GST regime on Quotation Creation
Here Excise Duty & CST condition Here impact of IGST Tax
Here impact of SGST Tax

VA21 Create Quotation
Here Excise Duty & CST condition Condition type
type will impact in pricing condition Here impact of CGST Tax
Condition type
 In Intra state sales SGST and CGST will work whose condition types JOCG and JOSG respectively and in
inter-state sales IGST will work and it should be incorporate with the existing pricing procedure.
 Impact of GST on Sales orders
VA01 Sales Order Here taxes will be

determined based on the
new Condition type
(CGST, SGST, IGST)
Excise duty is fetched in

No Impact
condition of sales order
In inter sales CST is Here impact of IGST Tax

applicable Condition type
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Here impact of CGST Tax

In intra sales VAT is Condition type
applicable
Condition type
Condition records for

IGST, CGST, SGST
Condition records will be
condition type Should be
maintained to determine
maintained through VK11
taxes in VK11 transaction.
(T- Code) to determine
the Taxes at Order level
 Impact on Outbound Delivery
Note—MCL is using Gate Entry (tcode-ZGM01), After delivery, Gate entry has to be provided after receiving
The Actual GI date do PGI
Here no impact of Tax Here no impact of Tax

VL01N/VL10E Outbound Delivery
Condition type Condition type

VL02N Outbound PGI Inventory Updated Inventory Updated
COGS A/C Debited COGS A/C Debited
 Impact of GST on Billing
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VF01 Create Invoice
Condition type
 Change as per GST regime in the pricing Procedure for the intra state sales.
Pricing Con. Sub Cal. Bas Acc.

Step Co Des Fro To Req Acc
Procedure Type total Type Type Key
ZNTREX 820 0 JOCG 0 0 0 JOC
ZNTREX 840 0 JOSG 0 0 0 JOS
 Change as per GST regime in the pricing Procedure for the inter-state sales

ZBD001 860 0 JOIG 0 0 0 JOI
 Requirement 000 will be used against IGST (Condition Types JOIG).
 Requirement 000, system checks tax rate only in case of plant region and ship-to party region would be
different. If there are same plant region and ship-to party region then tax rate for CGST and SGST would
not be determined.
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Accounting Entry in GST Regime:
 Accounting Entry in GST Regime for Intra State.
Customer A/C Dr.
Sales / Revenue A/C Cr.
SGST A/C Cr.
CGST A/C Cr.
 Accounting Entry in GST Regime for Inter State.
Customer A/C Dr.
Sales /Revenue A/C Cr.
IGST A/C Cr.
2.1.4 Depot Sales:
MCL and Topcem both companies are having depot sales. Taxes are applicable as per GST given below
Domestic: - Intra state/Interstate Sales in GST Regime:
 Intra State Scenarios:
 In Case of intra/Inter state sales scenarios CGST,SGST/ IGST is applicable.
 The sales scenarios coming under Intra state sales are as object.
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Sales Process:
 Inquiry Creation: It is an agreement with ACG and Customer to render the Job Work or materials
Here Excise Duty & CST condition Here impact of IGST Tax Condition
type will impact in pricing condition type

VA11 Create Inquiry
Condition type

VA21 Create Quotation
Condition type
 In Intra state sales SGST and CGST will work whose condition types JOCG and JOSG respectively and in
inter-state sales IGST will work and it should be incorporate with the existing pricing procedure.
 Impact of GST on Sales orders
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Here taxes will be

new Condition type
(CGST, SGST, IGST)

No Impact
In inter sales CST is Here impact of IGST Tax

applicable Condition type
VA01 Sales Order Here impact of CGST Tax

In intra sales VAT is Condition type
applicable
Condition type

IGST, CGST, SGST
Impact on Outbound Delivery

VL01N Outbound Delivery

VL02N Outbound PGI Inventory Updated Inventory Updated
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VF01 Create Invoice
Condition type

ZFTRAD 820 0 JOCG 0 0 0 JOC
ZFTRAD 840 0 JOSG 0 0 0 JOS
 Requirement will be used against CGST and SGST (Condition Types JOCG and JOSG).
 Requirement, system checks tax rate only in case of plant region and ship-to party region would be same.
If there are different plant region and ship-to party region then tax rate for CGST and SGST would not be
determined.

ZBD001 860 0 JOIG 0 0 0 JOI
 Requirement will be used against IGST (Condition Types JOIG).
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 Requirement, system checks tax rate only in case of plant region and ship-to party region would be
not be determined.
Customer A/C Dr.
SGST A/C Cr.
CGST A/C Cr.
Customer A/C Dr.
IGST A/C Cr.
2.1.5 Export Sales:
 In the present scenario no excise duty is payable in case of export.
 All the Export pricing procedures will be modified, IGST condition type JOIG will be added to these existing
pricing procedures
Excise Duty condition type will fetch

VA11 Create Inquiry Not Applicable
at pricing condition
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Excise Duty condition type will fetch

VA21 Create Quotation Not Applicable
at pricing condition
 Impact of GST regime on Sales Order
Excise Duty condition type will

VA01 Sales Order Not Applicable
fetch at pricing condition
 Impact Of GST Regime on Outbound Delivery
T-
Description CIN Impact GST Impact
Code


VL02N Outbound PGI
Inventory Updated Inventory Updated
Export Process Scenarios under GST Regime TO BE
Process Flow Process No CGST SGST IGST
Exports of Manufactured products – From Plant 1 NA NA NA
 Impact of GST Regime on Billing
SAP Transaction Code Description Impact
VF01 Excise Duty condition type will In the case of export no

fetch at pricing condition impact of new Condition
type.
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 Excise Invoice Creation:
Excise invoice present in Excise Invoice is

J1IIN Excise Invoice
current scenarios Obsolete
 ARE1 Creation for Export
ARE1 transaction is done in

Not Clear from
J1IA101 ARE1 Transactions current scenarios with and
GST
without bond/LOU
 Accounting Entry in GST Regime
Account Dr. Cr.
Customer A/C YES NA
Export Sales A/C NA YES
IGST Output A/C NA NA
 If the export is on payment of duty (Refund cases) while billing the amount of IGST will be posted. So for
this we need to add the IGST tax condition type in the export pricing procedure. If business don’t want can
be skipped.
Acc.
Pricing Con. Sub Cal. Bas
Step Co Des From To Print Req Acc
Procedure Type total Type Type
Key
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ZEXPOR 860 0 JOIG 0 0 0 JOI
 Change as per GST regime in the pricing Procedure for the intra state sales
 Requirement 000 will be used against CGST and SGST (Condition Types JOCG and JOSG).
different. If there are different plant region and ship-to party region then tax rate for CGST and SGST would
not be determined.
2.1.6 Stock Transfer Process in MCL & Topcem:
MCL and Topcem is having STO Process
Impact of STO on GST regime:
 Now in GST regime, compulsorily actual invoice has to be raised by supplying plant in STO process.
 In Intra state STO Plants if having same registration no. in one state, then there no taxes under GST
Regime.
 In intra state STO plants, if both supplying and receiving plants are in same state and having different
registration, then SGST & CGST is applicable.
 Now in GST regime, GST invoice should be raised for interstate STO and intra state STO with different
registration for both receiving & supplying plant.
STO Scenarios TO BE
Process
Process Flow AS-IS Scenarios Described CGST SGST IGST
No
Stock Transfer- Inter state 1 Stock Transfer- Inter state NA NA YES
Stock Transfer - Intra State with

Stock Transfer -Intra State 2 different plant & different YES YES NA
registration
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Stock Transfer - Intra State with

Stock Transfer -Intra State 3 NA NA NA
single registration
Impact of interstate STO in GST regime
 Any movement of goods between two registrations of different plant between two states, IGST is
applicable.
 Now in GST regime, GST invoice should be raised for interstate STO and intra state STO with different
registration for both receiving & supplying plan
STO Scenarios TO BE
CGST SGST IGST
Stock Transfer -Inter State NA NA Yes
Impact of Interstate STO Pricing Procedure: In case of the Inter-state STO process with sales transactions JOIG
condition type will be incorporated with STO pricing procedure for IGST tax.
Acc.
Pricing Co Con. Sub Cal. Bas
Step Des Fro To Print Req Acc
Procedure Ty Type total Type Type
Key
ZRM200 860 0 JOIG 10 10 911 0 0 JOI
 In MCL billing type for STO is relevant for accounting entry. So as suggested by SAP for creating the new billing
type is required and need to add the IGST condition type in the exiting pricing procedure..
 Condition record required to be maintained for valuation which will be base for calculating IGST.
Accounting Entry for interstate STO in GST Regime for IGST at the time of Billing/Invoicing is as
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GST clearing A/C Dr.
IGST Output A/C Cr.
2.1.7 Intercompany Sales:
Intercompany sale between MCL and Topcem
Clinker is mainly sold to MCL to Topcem
Mcl and Topcem are in two different states and two different Registrations
In GST Regime Interstate tax i.e IGST will be applicable
Inter Company Sale Scenario TO BE
CGST SGST IGST
Interstate Sales NA NA YES
In Inter-company sales IGST will work, whose condition types are given as JOIG. These condition types should be
incorporate with the existing pricing procedure

Step Co Des Fro To Print Req Acc
ZFCLNK 0 JOIG 0 0 0 JOI
Accounting entry:
Account Dr. Cr.
Topcem YES NA
MCL A/C NA YES
IGST Output A/C NA YES
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2.1.8 Clinker Sales:
Clinker is a Semi-raw material used for manufacturing the cement
MCL is having clinker sales
Impact of Clinker sales in GST Regime
- Intra state/Inter state Sales for Clinker sales GST Regime:
 In Case of intra/Interstate Clinker sales scenarios CGST, SGST/ IGST are applicable.
 The Clinker sales scenarios coming under Intra state sales are as object.
Pricing procedure for Clinker Sales

ZFCLNK 820 0 JOCG 0 0 0 JOC
ZFCLNK 840 0 JOSG 0 0 0 JOS
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same. If there are different plant region and ship-to party region then tax rate for CGST and SGST would
not be determined.

ZFCLNK 860 0 JOIG 0 0 0 JOI
not be determined.
Customer A/C Dr.
SGST A/C Cr.
CGST A/C Cr.
Customer A/C Dr.
IGST A/C Cr.
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2.1.9 Consignment Sales:
MCL is having Consignment sales.
In GST Regime following taxes are applicable.
Consignment Sales TO BE
Process Flow Scenarios Described CGST SGST IGST
Consignment Sales 1 Intra state YES YES NA
Consignment Sales 2 Interstate NA NA YES
Pricing procedure for Clinker Sales

ZCAGNT 820 0 JOCG 0 0 0 JOC
ZCAGNT 840 0 JOSG 0 0 0 JOS
same. If there are different plant region and ship-to party region then tax rate for CGST and SGST would
not be determined.

ZCAGNT 860 0 JOIG 0 0 0 JOI
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not be determined.
Customer A/C Dr.
SGST A/C Cr.
CGST A/C Cr.
Customer A/C Dr.
IGST A/C Cr.
2.2.0 Scrap Sales in MCL & Topcem
Scrap Sale Scenarios:
 For Intra state scrap sales CGST and SGST is applicable and IGST is applicable in case of Interstate Scrap
sales
 Existing taxes like VAT, CST, Excise etc. will get subsumed under GST except TCS which will continue under
GST regime.
 In MCL Industries for Scrap sale Pricing procedure is ZSCRAP
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 The below mentioned condition types and accounting keys to be incorporated into the existing scrap sale
Pricing procedure ZSCRAP as per the GST compliance.
Pricing Procedure Condition Type Description Accounting Key
ZSCRAP JOSG IN : State GST JOS
ZSCRAP JOCG IN : Central GST JOC
ZSCRAP JOIG IN: Integrated GST JOI
Accounting Entries:
 At the time of Invoice Posting:
Intra State-
Customer A/C Dr.
To Scrap Sales A/C Cr.
To CGST Payable A/C Cr.
To SGST Payable A/C Cr.
To TCS Payable A/C Cr.
Inter State -
Customer A/C Dr.
To Scrap Sales A/C Cr.
To IGST Payable A/C Cr.
To TCS Payable A/C Cr.
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2.2.1 Sales Return:
Sales Return Scenarios:
 Sales return in liquid normally arises on account of the following:
 Quality Problems
 Change in Requirement of Customer
 Any other business reason
 Return sales order is created with reference to original invoice and also without reference.
 In case of return with reference the pricing and taxes will be copied from the original invoice and incase of
without reference a separate pricing procedure is used, all the pricing procedures will require to be
modified to insert GST condition types
 All the existing as-is process will be continued under GST tax regime
Sales Process:
 Impact of GST on Return Sales orders is created with ref. to Invoice.
VA01 Sales Order Here taxes will be

new Condition type
(CGST, SGST, IGST)

No Impact
In inter sales CST is IGST is applicable

applicable
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SGST is applicable
In intra sales VAT is
applicable
CGST is applicable

IGST, CGST, SGST
 Impact on Outbound Delivery


VL02N Outbound PGR
Inventory Updated Inventory Updated
COGS A/C Cr. COGS A/C Cr.
Here Excise Duty & CST condition

IGST is applicable
type will impact in pricing condition
VF01 Create Invoice
Here Excise Duty & CST condition SGST is applicable
type will impact in pricing condition CGST is applicable
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 Change as per GST regime in the pricing Procedure for the intra - state sales

ZNTREX 820 0 JOCG 0 0 0 JOC
ZNTREX 840 0 JOSG 0 0 0 JOS
 Change as per GST regime in the pricing Procedure for the inter - state sales

ZNTREX 860 0 JOIG 0 0 0 JOI
Customer A/C Cr.
Sales A/C Dr.
SGST A/C Dr.
CGST A/C Dr.
Customer A/C Cr.
Sales A/C Dr.
IGST A/C Dr.
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2.2.2 Credit Note:
Credit Note Scenarios:
 A credit note is issued against any Schemes, Promotion, Price difference, these credit notes are different
from customer complaints
 CGST and SGST is applicable in case of intra state credit notes.
 IGST is applicable in case of interstate credit Notes.
 Credit note is created with reference to the corresponding invoice document.
 In MCL Industries Credit Memo Pricing procedure is ZDMSPL
 The below mentioned condition types and accounting keys to be incorporated into the existing credit
memo Pricing procedure ZDMSPL as per the GST compliance.
ZDMSPL JOSG IN : State GST JOS
ZDMSPL JOCG IN : Central GST JOC
ZDMSPL JOIG IN: Integrated GST JOI
Accounting Entries:
 At the time of Billing Invoice (Inter State)
Sales A/C Dr.
IGST Output A/C Dr.
To Customer A/C Cr.
 At the time of Billing Invoice (Intra State)
Sales A/C Dr.
CGST Output A/C Dr.
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SGST Output A/C Dr.
To Customer A/C Cr.
2.2.3 Debit Note:
Debit Note Scenarios:
 A debit note is issued against price difference.
 Debit note is created with reference to the corresponding customer invoice document.
 CGST and SGST is applicable in case of intra state Debit notes.
 IGST is applicable in case of interstate Debit Notes.
 In MCL Industries Debit Memo Pricing procedure is ZDMPAN.
 The below mentioned condition types and accounting keys to be incorporated into the existing Debit
memo Pricing procedure ZDMPAN as per the GST compliance.
ZDMPAN JOSG IN : State GST JOS
ZDMPAN JOCG IN : Central GST JOC
ZDNPAN JOIG IN: Integrated GST JOI
Accounting Entries:
 At the time of Billing Invoice (Inter State)
Customer A/C Dr.
To IGST output A/C Cr.
 At the time of Billing Invoice (Intra State)
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Customer A/C Dr.
To Sales A/C Cr.
To SGST output A/C Cr
To CGST output A/C Cr
2.2.4 Supplementary sales:
Every month Government releases WPI (wholesale prize index),
MCL matches the current rates with WPI, and compares the WPI rates with sales order which are processed in that
month
If MCL Undercharged the if will collect remaining amount from the customer
If MCL overcharged it will credit the remaining amount to the customer
Taxes are applicable in the GST Regime
Supplementary sales:
TO BE
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2.2.5 Freight Settlement:
MCL is having Transport agencies for goods transfer, where MCL is paying Service tax, swachh bharat, Krushi Kalyan
Tax and TDS applicable
In GST Regime tax are applicable
Freight Settlement
TO BE
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2 Tax Procedure and Tax Codes:
New conditions for GST are to be added in the existing TAXINN procedures. New Tax Codes will be created
for input and direct FI postings. The tax code mapping to be evaluated during realization.
Old Tax codes: Redundant Tax Codes to be delimited from 01.07.2017 (subject to government notification
on GST Law roll out)
Present Tax procedure details are below -
Sl No. Client Tax Procedure
1 Meghalaya Cements Limited TAXINN
Below are the lists of tax code in the existing systems

TAX
CODE DESCRIPTION
A0 Output Tax 0%(SD)
A1 Output: Vat Payable Meghalaya(SD)
A2 Output: Vat Payable Arunachal Pradesh(SD)
A3 Output: Vat Payable Assam(SD)
A4 Output: Vat Payable West Bengal(SD)
A5 Output: Vat Payable Bihar(SD)
A6 Output: Vat Payable Tripura(SD)
A7 Output: Vat Payable Manipur(SD)
A8 Output: Vat Payable Nagaland(SD)
A9 Output: Vat Payable JHARKHAND(SD)
AA Output: CST Payable Meghalaya(SD)
AB Output: CST Payable Arunachal Pradesh(SD)
AC Output: CST Payable Assam(SD)
AD Output: CST Payable West Bengal(SD)
AE Output: CST Payable Bihar(SD)
AF Output: CST Payable Tripura(SD)
AG Output: CST Payable Manipur(SD)
AH Output: Cst Payable 14.5% (FI)
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AI Output: CST 5% Payable Meghalaya(SD)

B2 Output : Service Tax 14% (FI)
BA Output: Vat Payable 14.5% (FI)
BB Output: Vat Payable 12.5% (FI)
BC Output: Vat Payable 13.5% (FI)
BD Output: Vat Payable 13.25% (FI)
BE (Output: Service Tax 14% (FI)) + SB Cess 0.50%
C1 Input: CST 5%
C2 Input: CST 13.5%
C3 Input: CST 2%, C Form
C4 Input: CST 1%, C Form
C5 Input: CST 12.5% Without C Form
C6 Input: CST 5.25%
C7 Input : Cst 15%
C8 Input: CST @ 5.5%
E1 Input: Excise Duty 12.5%, CST 0% (E1)
EO Input: Excise Duty 12.5 (Ded),CST 2% (E1)
EP Input: Excise Duty 26.43 (Ded),CST 2%
EQ Input : Excise @12.5% (Ded) CST @5.5%
ER Input : Excise Duty 15% (Ded), Vat 6% (Ded)
ES Input : Excise Duty 15% (Ded), Vat 6% (non Ded)
ET Input : Vat 6%
EU Input: Excise Duty 12.5(Ded), VAT 6% (Non Ded)
EV Input: Vat 6% (non deductible)
EX Input: Vat 20% (non deductible)
EY Input: Vat 15% (non deductible)
EZ Input:Excise 12.5% (Ded), VAT 15% (Ded)
F4 Input: Excise Duty 12.5(Ded), VAT 4% (Ded)
F5 Input: Excise Duty 12.5(Ded), CST 1% agaist C Form
F6 Input: Excise Duty 12.5(Ded), CST 2% against C For
F7 Input: Excise Duty 12.5(Ded), VAT 13.5%(Ded)
F8 Input: Excise Duty 12.5(Ded), VAT 14.5%(Ded)
F9 Input: Excise Duty 12.5(Ded), VAT 5% (Non Ded)
FA Input: Excise Duty 12.5(non ded), VAT 4% Deduct

FB Input: Excise Duty 12.5(non deductible), VAT 5%
FC Input: Excise Duty 12.5 (non deduct),VAT 13.5%
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FD Input: Excise Duty 12.5 (non deduc),VAT 14.5%

FE Input: Excise Duty 12.5 (non ded),CST 1% C Form
FF Input: Excise Duty 12.5 (non ded),CST 2% C Form
FG Input: Excise Duty 12.5 (Non Ded)+Vat 5% Non Ded
FH Inpt: Excise Duty 12.5(Non Ded)+Vat 13.5% Non Ded
FI Inpt: Excise Duty 12.5(Non Ded)+Vat 14.5% Non Ded
FJ Input: Excise Duty 12.5 (Ded) + Vat 5% (Ded)
FK Input: Excise Duty 12.5 (Ded), CST 0% again C Form
FL Input: Excise Duty 14% (Ded) CST 2%
FM Input : Excise Duty 12.5% (Ded) Vat 14.5% (Non Ded
FN Input : Excise Duty 12.5% (on 70% MRP) Cst 2%
FO Input : Excise Duty 12.5% (Ded)+ CST 5%
FP Input:Excise Duty 12.5% + CST 12.5% without C Form
FQ Input:Excise Duty 24.45% + CST2% against C form
FR Input:Excise Duty 15% (Ded),Cst 2% against C Form
FS Input:Excise Duty 15%(non Ded) Cst 2% agt C Form
FT Input : Excise Duty 15% (Ded), Vat 5% (Ded)
FU Input : Excise Duty 15% (Ded), Vat 5% (non Ded)
I0 Input: Import Tax - 0%
IK IN:ST 14%(15% of B)SB 0.50%(15% B) KK 0.50%(15% B)
K1 Input:Ser14% Ded+SB C 0.50% N.D+ KK Cess 0.50% N.D
K2 Input: Ser 14% N.D+ SB.C 0.50% N.D+ KK.C 0.50% N.D
K3 I:S.T RevCh(100%L&100%C)14%+SBC0.50%N.D+KKC0.50%ND
K4 I:S.T RevCh(100%L&100%E)14%+SBC0.50%N.D+KKC0.50%ND
K5 S.T R.C(50%L,100%E,50%P.L)14%+SB0.50%N.D+KK0.50%ND
K6 I:S.T RevCh(50%L &50%E)14%+SBC0.50%N.D+KKC0.50%ND
K8 I:ST 14% (30%)Ded+ S.B 0.5%(30%)N.D+K.K 0.5% (30%)
KA O:S.T14% (FI))+SB Cess 0.50% N.D+KK Cess 0.50% N.D
KB I:S T 14% SB Cess 0.50% KK Cess 0.50% (on 10%)
KC I:S T 14% SB Cess 0.50% KK Cess 0.50% (on 5%)
KD IN:S.T 14%,SB 0.5%,KK 0.5%(70% Bas)Vat 14.5%(30% B
RA Ser Tax 14%(Reverse Charge)50% Liab-100%Exp 50%
RB Ser Tax 14%(Reverse Charge)40% Liab-40% Exp
RC (S.T(RevCh)100% Liab. & 100% Cr)14%+SB Cess 0.50%
RD S.T(RevCh) 100% Liab. & 100% Exp) 14%+SB Cess 0.5%
RE ST(Revch)50% Lia100% Exp50%Party Liab)14%+S.C 0.5%
RF ST (Revch) 50% Liab 50% Exp) 14%+ SB Cess 0.50%
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SM Input: Service Tax 14% deductible

SN Input: Service Tax 14% non-deductible
SO Input: Service Tax (14%)*30%
SP Input:Service Tax (14%), CST 2%
SQ Service Tax (RevCh) 100% Liab.-100% Credit
SR Service Tax (RevCh) 100% Liab.-100% Expense
SS Input:Ser Tax (14%), Vat incl Stax non-ded 5%
ST Input: Service Tax (14%)*30% (non ded)
SU Service tax 14%(Reverse Charge)50% Liab. -50% Exp
SX In:ST 14%,SB Cess 0.5,KK Cess 0.5,Vat14.5%(10%) ND
SZ Service Tax 1.80%, Educ Cess 2% & High Educ Ces 1%
T1 Input: CST 1%, E1
TL Excise Duty 14% (Ded) Vat 14.5% (N.Ded) E1
TM Excise Duty 12.5% (Ded)Vat 14.5% (N.Ded) E1
TN Excise Duty 12.5%( ded), CST 5%(E1)
TO Excise Duty 12.5%(Ded), Vat 5% (E1)
TP Excise Duty 12% + 4% AED (Ded), CST 2% (E1)
TQ Excise Duty 10% + 4% AED (Ded), CST 2% (E1)
TR Excise Duty (16+2)% (Ded), CST 2% (E1)
TT Excise Duty 12% + 4% AED (Ded), CST 2% (E1)
TU Input: Excise duty 12.5% Ded, Vat 6% (ND) E1
U2 Input: Excise Duty 12.5(Ded), CST 2% (E1)
U3 Input: Excise Duty 12.5(Ded), VAT 4% (E1)
U4 Input: Excise Duty 12.5(Ded), VAT 13.5% (E1)
U5 Input: Excise Duty 12.5+AED(Ded), CST 1% (E1)
U6 Input: Excise Duty 12.5+AED(Ded), CST 2% (E1)
U7 Input: Excise Duty 12.5+AED(Ded),VAT 5%(non ded)E1
U8 Input:Excise Duty 12.5+AED(Ded),VAT 13.5%(non duc)
U9 Input:Excise Duty 12.5+AED(Ded),VAT 14.5%(non duc)
UA Input: Excise Duty 12.5 (non ded), CST 2% (E1)
UB Input: Excise Duty 12.5+AED (non Ded),CST 1%(E1)
UC Input: Excise Duty 12.5+AED (non Ded),CST 2%(E1)
UD Input: Excise Duty 12.5+AED(non ded),VAT 5% (E1)
UE Input:Excise Duty 12.5+AED(non ded),VAT 13.5%(E1)
UF Input:Excise Duty 12.5+AED(non ded),VAT 14.5%(E1)
UH "Input:excise duty 2% (Ded) , CST 2% (ND)
V2 Input: Vat 5%
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V6 Input: Vat 5% (non deductible)

V7 Input: Vat 13.5% (non deductible)
V8 Input: Vat 14.5% (non deductible)
V9 Input: Vat 12.5%
VA IN:(ST 14%,SBC 0.5%,KKC 0.5% (*70))VAT 15% (*30)
VB Input: Vat 16.5% (non deductible)
VC Input : Vat 1%
W0 Input: Service Tax 14% on 70% of Value (Ded)
W1 Input: Works Contract Tax 5% ( Non Deductible)
Z0 Excise6%(D)+Envir Cess (ND) Rs400/Q ,CST 5%+TCS 1%
Z1 (Input: Service 14% ded) + SB Cess 0.50% (non ded)
Z2 (Input:Service 14% Non-ded)+SB Cess 0.50% (non ded
Z3 IN:ST 14%(15% of bas)SB Cess 0.50%(on 15% on Bas)
Z4 Input:S.T 14%,SB Cess 0.50%,Vat 14.50%(10 of Basic
Z5 IN:S.T 14%,SB Cess 0.5%(70% Bas)Vat 14.5%(30% Bas)
Z6 Input : Service Tax 14%, SB cess 0.5%, Cst 2%
Z7 ST 14% (Ded) on 70% + S.B 0.5% , KK 0.5% on 70%
Z8 In:14%ST,.5% Sb cess(100% of Base)2%cst(86%Base)
Z9 Input: ST 14%(30%)+ S.B Cess 0.5%(30%)
ZA Input : Service Tax 3.5%
ZB Service Tax 14% (on 100% Basic Value) (ded) & Vat
ZC Service Tax 14% (on 15% of Basic Value
ZD In:ST14%(ded)SBCess .5%(ND)(on70%)CST13.75%(on75%)
ZE Service Tax Ecess Transfer Interim To Credit
ZF In:14%ST,Sb.5%,KK.5%(100% base )5%vat(86% base)
ZH Service Tax SHEcess Transfer Interim To Credit
ZI In:14%ST,Sb.5%,KK.5%(100% base )cst 2%(100% base)
ZJ I: S.T 14% D, SB,kk 0.5% (70% b) CST 13.75%(75% B)
ZS Service Tax Transfer Interim To Credit
ZW Input: Work Contract Tax 4%
Proposed Tax Rates by government till date:
0% Commodities (Food Grains, Rice, wheat etc)

5% Procurement of mass consumption
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12% Procurement of food items

18% Refrigerators, Smart phones
28% Goods and cars
2.1 Tax Condition records:
All tax rates for P2P process and FI process will be maintained as condition record with appropriate tax
codes. The condition records have to be maintained centrally.
2.2 Procure to Pay:
Procure to Pay process further classified into Intra state, Interstate, Import, Services, Asset procurements.
 New condition types will be created for GST (proposed in SAP note)
CONDITION
TYPES DESCRIPTION
JICG Central GST Condition Type
JISG State GST Condition type
JIIG IN Integrated GST
JISN IN State GST ND
JICN IN Central GST ND
JIIN IN Integrated GST ND
 The tax procedures “ZTAXIN” will be changed in the landscape with the new condition types mentioned in
the above table
 New Access Sequence (JGSI) to be created to maintain condition record. The below are the recommended
conditions and any further combinations can be added according to requirement
NO TABLE DESCRIPTION
10 790 Region/PlntRegion/GSTClass/Material
20 791 Region/PlntRegion/GSTClass/Activity /
30 794 Dest.ctry/Region/Plant region/GST Class. /Tax ind/Ctrl code/Tax code
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40 03 Tax Classification
 New condition record to be maintained for the JISG, JICG, JIIG, JISN, JICN and JIIN.
MIRO Process Change – SAP recommends to use the additional fields provided for HSN code, GST partner
and Place of supply in MIRO to input right HSN code or Place of supply, cases where it mismatch the
Vendor Invoice, to avoid any discrepancy at the GSTN portal.
 For Stock statement HSN code will be from material master. For Purchase register HSN code will fetch from
MIRO.
 Tax code and calculation for other conditions like freight, security etc , user will continue existing process
of manual selection of tax code in MIRO.
2.2.1 Intra State Procurement Scenario in MCL & TOPCEM:
 PR is created by particular Department to Purchasing department.

 Approval of PR is done manually by authorized person of MCL and TOPCEM.
 Request for quotation to vendors is sent by mail. Prices submitted by the vendors are maintained in price
comparison sheet and depending on price and quality, vendor is selected.
 PO is created by Plant 1002 (MCL) & 2002 (TOPCEM) and for Storage Location SG01, SG02, SG03.
 PO is approved manually by authorized person.
 While receiving material, Gate Entry is done with T.Code- ZGM01 and Gate Out for vehicle is done with
T.Code- ZGM01.
 On receipt of material, Invoice & Delivery Challan is submitted by the vendor to stores.
 After quality check of materials, Purchase department instructs Stores department to do Goods
Receipt(MIGO)
 Original Invoice with all supporting documents is submitted by supplier to Purchase Department for MIRO
(Bill entry purpose).
Intra State Procurement Scenarios in GST Regime:
 The intra state procurement process will attract CGST and SGST.
 The intra state procurement process as mentioned bellow
INTRA STATE PROCUREMENT SCENARIO TO BE
PROCESS FLOW AS-IS SCENARIOS CGST SGST IGST

Domestic Procurement Procurement of gypsum and flyash YES YES NA
within State
Domestic Procurement Procurement of materials locally ( at respective YES YES NA
within State locations )
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Domestic Procurement Procurement of capital goods ( other than project YES YES NA
within State related )
T- CODE DESCRIPTION CIN IMPACT GST IMPACT
ME51N Create Purchase Requisition No Impact with Taxes No Impact with Taxes
ME55 Approve PR Process not adopted by MCL & Process not adopted by
TOPCEM. Approval of PR is done MCL & TOPCEM
manually
ME41 Create RFQ Process not adopted by MCL & Process not adopted by
TOPCEM MCL & TOPCEM
ME47 Maintain RFQ Process not adopted by MCL & Process not adopted by
TOPCEM MCL & TOPCEM
ME49 Price Comparison Process not adopted by MCL & Process not adopted by
TOPCEM MCL & TOPCEM
ME21N Create Purchase order Taxes will be impacted. Taxes will be impacted.
Tax code will be maintained. Tax code will be
Excise and VAT. maintained.
Excise and VAT is maintained in the CGST and SGST.
below combinations CGST and SGST maintained
Plant/Vendor/Material in the below
Country/Plant/Ctrl code/Material Condition record
combination will be
finalized in realization
phase.
ME29N Approve Purchase order Process not adopted by MCL & Process not adopted by
TOPCEM. Approval of PO is done MCL & TOPCEM
manually
ZGM01 Gate Entry No impact of Tax No impact of Tax
ZGM01 Gate Out No impact of Tax No impact of Tax
MIGO Goods Receipt Goods receipts against purchase Goods receipts against
order with Movement type 101. purchase order with
If taxes are cenvat tax, amount will Movement type 101.
not be added to material cost. If taxes are cenvat tax,
If taxes are Non cenvat tax, amount will not be added
amount will be added to material to material cost.
cost. If taxes are Non cenvat, tax
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Stock A/c Dr amount will be added to

GR/ IR A/c Cr material cost.
Stock A/c Dr
GR/ IR A/c Cr
J1IEX Capture and Post Excise If excise duties are cenvat capture Not applicable
invoice and post excise against the
material document. Here system
generates part1 and part2 serial
numbers in the register.
Accounting entry will be
generated.
Excise duty Dr
Cenvat Clearing A/c Cr
MIRO Invoice Verification Invoice verification against the Invoice verification against
Purchase order. the Purchase order.
Accounting document will be Accounting document will
generated. be generated.
 The following new Conditions are to be configured in Tax procedure.

 JISN and JICN condition types are used if the Taxes are to be loaded in to inventory
 New condition record has to be maintained for the Respective conditions.
2.2.1.1 Accounting Entry in GST Regime:
At the time of Invoice Verification Accounting entry is as:

GR/IR A/C Dr.
CGST Input A/C Dr.
SGST Input A/C Dr.
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To Vendor A/C Cr.
2.2.2 E1 Procurement Scenario:
 E1 Procurement is done in MCL & TOPCEM within state.

comparison sheet and depending on price and quality vendor is selected.
 Plants in respective company codes raise PO to vendor in which excise is included with material price.
T.Code- ZGM01.
 Vendor sends invoice sent by sub vendor to plant which contains material price and excise separately.
 On receipt of material, Invoice & Delivery Challan is submitted by the vendor.
 After quality check of materials, Purchase department instructs Stores Department do Goods
Receipt(MIGO).
 Stores Department creates Goods Receipt (MIGO) and excise is manually maintained in excise tab.
 Purchase Department submit Original Invoice to Finance Department for MIRO (Bill entry purpose).
E1 Procurement Scenarios in GST Regime:
Not clear in GST Regime as of now
2.2.3 Inter-State Process in MCL & TOPCEM:

 Approval of PR is done manually by respective authorized persons of MCL and TOPCEM.
comparison sheet and depending on price and quality, vendor is selected.
T.Code- ZGM01.
Receipt(MIGO)
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2.2.3.1 Inter-state Scenarios in GST Regime:
 Following processes are covered under domestic Inter- state procurement process.
 In inter-state purchase scenarios IGST is applicable.
 New condition record will be maintained for JIIG and JIIN
INTER STATE PROCUREMENT PROCESS TO BE

Domestic Purchase Procurement of gypsum and fly ash NA NA YES
Interstate
Domestic Purchase Procurement of materials locally ( at respective NA NA YES
Interstate locations )
Procurement of capital goods ( other than project NA NA YES
Domestic Purchase
related )
Interstate
ME51N Create Purchase No Impact with Taxes No Impact with Taxes

Requisition
ME55 Approve PR Process not adopted by MCL & Process not adopted by MCL &
TOPCEM TOPCEM
ME41 Create RFQ Process not adopted by MCL & Process not adopted by MCL &
TOPCEM TOPCEM
ME47 Maintain RFQ Process not adopted by MCL & Process not adopted by MCL &
TOPCEM TOPCEM
ME49 Price Comparison Process not adopted by MCL & Process not adopted by MCL &
TOPCEM TOPCEM
ME21N Create Purchase order Taxes will be impacted. Taxes will be impacted.
Tax code will be maintained. Tax code will be maintained.
Excise and CST IGST.
Excise and CST is maintained in the IGST maintained in the below
below combinations Condition record combination
Plant/Vendor/Material will be finalized in realization
Country/Plant/Ctrl code/Material phase.
ME29N Approve Purchase Process not adopted by MCL & Process not adopted by MCL &
order TOPCEM. Approval for PO is done TOPCEM
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manually
ZGM01 Gate Entry No impact of Tax No impact of Tax
ZGM01 Gate Out No impact of Tax No impact of Tax
MIGO Goods Receipt Goods receipts against purchase Goods receipts against purchase
order with Movement type 101. order with Movement type 101.
If taxes are cenvat tax amount will If taxes are cenvat tax amount
not be add to material cost. will not be add to material cost.
If taxes are Non cenvat tax amount If taxes are Non cenvat tax
will be added to material cost. amount will be added to
Stock A/c Dr material cost.
GR/ IR A/c Cr Stock A/c Dr
GR/ IR A/c Cr
J1IEX Capture and Post If excise duties are cenvat capture Not applicable
Excise invoice and post excise against the material
document. Here system generates
part1 and part2 serial numbers in
the register.
Accounting entry will be generated.
Excise duty Dr
Cenvat Clearing A/c Cr
MIRO Invoice Verification Invoice verification against the Invoice verification against the
Purchase order. Purchase order.
Accounting document will be Accounting document will be
generated. generated. CGST and IGST are
posted
2.2.4 Stock transfer process:
 Plants within MCL and TOPCEM, transfer of stocks is done within and outside state.
 In MCL, Cement is the finished product and transferred to other plants of MCL within the state.
 Clinker is the finished product of MCL and is sold to TOPCEM (No STO is done)
 For TOPCEM clinker is the raw material and clinker is transferred to other plants of TOPCEM within the
state.
 PO is created by Plant 1002 (MCL) & 2002 (TOPCEM) for stock transfer to their respective plant.
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T.Code- ZGM01 in receiving plant.
 Outbound delivery Dodument with T-Code-VL10B & Post Goods Issue with T Code-VL02N is created
 After quality check of materials, gate entry is done by stores.
 Purchase department instruct stores do Goods Receipt(MIGO)
 Original Invoice with all supporting documents are submitted by supplier to Purchase Department for
MIRO (Bill entry purpose).
 Excise is applicable in this process. VAT & CST are not applicable.
2.2.5 Stock transfer process in GST Regime:
In GST regime major process change is expected in Stock Transfer process. The STO would require an
invoice, along with the Goods issue document, if stock transfers are happening between two GST
Registration numbers.
Currently in ACG below process is followed for stock transfer:
Create a Stock order using ME21N
Process goods issue against STO movement type 351
Process goods receipt against STO movement type 101
It is recommended to adopt the below process for stock transfer:
2.2.6 Intra-State Stock Transfer Scenario in GST Regime:
 In Intrastate STO, the goods movement is between same registrations, GST is not applicable.
 GST is only applicable when the goods movement is between two different registrations.
 Asset to be created as non-valuated material for this STO process.
STO PROCESS SCENARIOS APPLICABLE TAX

Domestic Stock
Transfer Within
Domestic Stock Transfer within state NA NA NA
state(With same
GST Registration)
 Info record is mandatory for STO process where tax code should be maintained.
 No tax impact in case of intra state stock transfer within same registration
 In case of inter stock transfer between two registration there is process change as GST invoice will be
required to be created and accounting will be posted.
 Post goods receipt by standard T-code MIGO
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 New transaction code ‘J1IG_INV’ will be used to post inbound invoice.

.
2.2.7 Interstate Stock Transfer in GST regime:
 Any movement of goods between two registrations or two states, IGST will be applicable.

Domestic Stock Domestic Stock transfer interstate. NA NA YES
Transfer –
Interstate
 Tax code maintenance is mandatory info record is for STO process.

 A new billing type will be configured and used for outbound GST invoice.
 Post goods receipt by standard t code MIGO
 New transaction code “ J_1IG_INV” will be used to post incoming invoice

Create Purchase
ME51N No Impact with Taxes No Impact with Taxes
Requisition
Process not adopted by
Process not adopted by MCL &
Approve PR ME55 MCL & TOPCEM. Approval is
TOPCEM
done manually.
Taxes will be impacted if STO is
done between two
registrations.
Tax code will be maintained in
ME21N Purchase order No Impact with Taxes the info record.
IGST is maintained
Condition record combination
will be finalized in realization
phase.
ME29N Release Order Process not adopted by Process not adopted by MCL &
MCL & TOPCEM. Approval is TOPCEM
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done manually.
ZGM01 Gate Entry No impact with Taxes No impact with Taxes
ZGM01 Gate Out No impact with Taxes No impact with Taxes
Create delivery at
VL10B No Impact with Taxes No Impact with Taxes
background
VL02N Post Goods Issue No Impact with Taxes No Impact with Taxes
GST STO Invoice is created and
VF01 Create Proforma Invoice No Impact with Taxes IGST will be applicable if STO is
B/w two registrations
Create Outgoing Excise Excise relevant taxes are
J1IIN NO Excise in GST
Invoice impacted
Post Good receipt in

MIGO Excise is captured No Impact with Taxes
Receiving plant
Inbound invoice is posted with

Post Incoming excise
J1IEX Excise values are posted new T-code - J_1IG _INV to
invoice for Vendor
capture Taxes
2.2.7.1 Accounting Entries:
Sending Plant Receiving Plant

Inter site Dr. GST Control A/c Dr.
sales
GST Control Cr. IGST Receivable Dr.

A/c
IGST Payable Cr. Inter site sales Cr.
2.2.8 IMPORT PROCUREMENT IN MCL & TOPCEM:
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 Custom Duties are paid by T-Code- MIRO.
T.Code- ZGM01.
Receipt(MIGO)
Import Scenarios in GST Regime:
 Find the bellow attached Import scenarios list for import purchases
 IGST condition type JIIG will be added to the existing import pricing procedure in the client.
 A separate tax code will be created for Import tax condition.
 During MIRO for Custom duty payment, IGST will be calculated using routine.
.
IMPORT PURCHASE SCENARIOS TO BE
PROCESS FLOW AS-IS SCENARIOS SGST CGST IGST

Procurement of Solenoid Valve, Gas Suction Pump, Belts,
Import Gears NA NA YES
T-CODE PROCESS CIN IMPACT GST IMPACT

ME51N Purchase requisition No Impact with Taxes No Impact with Taxes
ME54N PR Release Process not adopted by MCL & Process not adopted by MCL &
TOPCEM. Approval is done TOPCEM
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manually
In PO B.C.D, C.V.D,A.C.D And In the PO B.C.D and IGST will be
ME21N PO creation other cesses are effected through applicable. all other CESS are
condition record replaced by IGST in Import
ME29N Release the PO TOPCEM. Approval is done
TOPCEM
manually
Invoice to be created with
Customs Duty
MIRO planned delivery costs. Customs Customs Duty will be paid
payment
Duty will be paid
GRN has to be created with Bill of

Entry No and BCD duties and Cess GRN for the material is done and
MIGO Good receipt creation
are loaded on to material Excise BCD is loaded onto material
duties are captured
J1IEX Excise invoice post Duties are posted Not applicable
MIRO Invoice creation No Impact with Taxes IGST will be posted
2.2.9 Service Procurement Process:
 For MCL and TOPCEM, service procurement are done for Service Kit (for servicing pumps, radiators)
 Services also includes Manpower supply, third party inspection, repairing of machinery, printers &
laptops
 Service master (T.Code- AC03) is created by Accounts Department.
 PO is created by Plant 1002 (MCL) & 2002 (TOPCEM).
Materials Taken out of the Plant to Vendor:
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 Once the service gets completed by the vendor, with reference to the bill Stores Department makes the
gate entry (T.Code- ZGM01)
 Service Entry Sheet (T.Code- ML81N) is made by the respective plant.
 Purchase Department does MIRO (Bill entry purpose).
Vendor comes to plant for Servicing:

 Service Entry Sheet (T.Code- ML81N) is made by the respective plant.
 Once the service gets completed by the vendor, Purchase Department does MIRO (Bill entry purpose).
Service Procurement scenarios in GST Regime:

 Service master has to be maintained to maintain SAC Code (Tax tariff code) and tax indicator for the
service.
 IGST will be posted at the time of Invoice verification for Interstate Purchase and Import procurement with
the help of condition record maintained.
 CGST and SGST will be posted at the time of Invoice verification for Intrastate Purchase
 The service procurement scenarios are as attached bellow-
SERVICE PROCUREMENT SCENARIOS TO BE
Purchase of Services Purchase of Services - within State YES YES NA

Purchase of Services Procurement of service -outside state NA NA YES
Purchase of Services Procurement of service – Import NA NA YES
ME51N Create Purchase Requisition No Impact with Taxes No Impact with Taxes
ME55 Approve PR Process not adopted by MCL & Process not adopted by MCL &
manually
ME21N Create Purchase Order Taxes will be impacted. Taxes will be impacted.
Tax code will be maintained. Tax code will be maintained.
Sercive tax, swachh bharat cess CGST, SGST or IGST will be
and KKC maintained in the below impacted
combination Based in Inter or Intra state
Country/ Tax Code procurement of service
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Plant/ Vendor/ material

ME29N Approve Purchase Order Process not adopted by MCL & Process not adopted by MCL &
manually
ML81N Service Entry Sheet No Impact with Taxes No Impact with Taxes
MIRO Invoice Verification Invoice verification against the Invoice verification against the
Purchase order. Purchase order.
Accounting document will be Accounting document will be
generated And respective tax generated and respective tax
account maintained in the po are account maintained in the po
triggered are triggered
2.2.9.1 Accounting entries at the time of Invoice (for Intrastate GST regime):
 Service Invoice Verification in Intrastate procurement:
GR/IR Domestic A/C Dr.

SGST Input Credit A/C Dr.
CGST Input Credit A/C Dr.
To Vendor A/C Cr
 Service Invoice Verification in Import procurement:
GR/IR Domestic A/C Dr.

IGST Input Credit A/C Dr.
To Vendor A/C Cr
2.2.10 Vendor Returns:
 While receiving material, Gate Entry is done with T.Code- ZGM01 and Gate Out is done with T.Code-
ZGM01.
For Returnable Material :
 After quality check of materials, if the material is damaged or needs to be returned to vendor, a debit note
is made and sent back to the vendor and MIGO will be on hold.
 After receiving the repaired material, MIGO will be done.
 Original Invoice with all supporting documents are submitted by supplier to Purchase Department for
MIRO (Bill entry purpose)
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 Returnable gate pass is generated (T. Code- ZGP00)

 While receiving material, Gate Entry is done with T.Code- ZGM01 and Gate Out is done with T.Code-
ZGM01.
 MIGO is done to receive returned materials.
 MIRO is done to get credits for returned materials.
For Non Returnable Material :
 After quality check of materials, MIGO is done to receive the materials.

 If the material is damaged or needs to be returned to vendor, a debit note is made and sent back to the
vendor with material with movement type-122 (MIGO).
 Non Returnable gate pass is generated (T. Code- ZGP00).
 Credit Memo is done to get credits for returned materials.
Not clear in GST regime as of now.
2.2.10.1 Vendor Debit / Credit Memo:

Vendor debit memo would reverse the appropriate GST as per the condition records. These should be posted
through MIRO with reference to relevant PO. If Dr. memo is directly posted in FI, relevant HSN/SAC code fields
need to be updated. In SAP truncation code FB65 new fields GST partner, Place of supply (POS) and HSN/SAC code
would have enabled.
For GST returns, it is always recommended to have credit memo/debit memo from Vendor to enable business for
posting Debit memo. Communication should be made to vendor to get the relevant credit notes so that, ITC
adjustment can be done appropriately.
2.2.11 Self Consumption:
 In this process, materials manufactured from the plant are used for the plant’s consumption.
 Materials are transferred to consumption (SCON) with movement type- 903 (MIGO)
 Materials are issued (MIGO) for consumption.
 Excise invoice (J1IS) is created.
Self Consumption Scenario in GST Regime:
SELF CONSUMPTION SCENARIOS TO BE

Self Consumption Materials manufactured from the plant are used for the plant’s NA NA YES
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consumption
MIGO Stock Transfer No Impact with Taxes No Impact with Taxes

MIGO Material Issue No Impact with Taxes No Impact with Taxes
J1IS Create Excise Invoice Excise is impacted. Taxes will be impacted.
Tax code will be
maintained.
CGST & SGST will be
impacted
4. Finance Transactions:
4.1 Accounts payable :
Transaction code FB60 is used for posting of expenses like Transport services, Travel expenses, and mobile expenses
etc.
In post GST regime, in FB60 there would be additional fields like HSN/SAC code, place of supply(POS),GST partner
would be available and GST would be calculated based on Tax code.
It is recommended to use fields plant and material number with enabling field status group for expenses GL
Accounts (to be evaluated during realization) and user can update relevant material and plant values to use
condition records for calculating GST based on HSN/SAC code. This would enable business to avoid creation of FI
specific process based GST tax codes.
Accounting Entry:
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Expense A/C Dr
CGST Input A/C Dr
SGST Input A/C Dr
To Vendor A/C Cr
To TDS Payable A/C Cr
4.2 Vendor Debit memo:
Vendor debit memo would reverse the appropriate GST as per the condition records. These should be posted
through MIRO with reference to relevant PO. If Dr. memo is directly posted in FI, relevant HSN/SAC code fields
need to be updated. In SAP transaction code FB65 new fields GST partner, Place of supply (POS) and HSN/SAC code
would have enabled.
For GST returns, it is always recommended to have credit memo/debit memo from Vendor to enable business for
posting Debit memo. Communication should be made to vendor to get the relevant credit notes so that, ITC
adjustment can be done appropriately.
4.3. Advance to Vendor:
Under GST rule, GST is applicable on payment of advances to vendor,
Since advances are treated as deliveries to the extent of advance, there is a need to capture HSN/SAC code and
other relevant GST indicators for calculating GST for this advance. It is advised that advances to be routed through
PO, so that these fields can be copied for GST compliance.
If advances are paid directly in FI, the relevant fields HSN/SAC code, place of supply are not available for GST
compliance.
In case of current Down payment request creation at PO header level, business to adopt process change for Down
payment request at PO line items level (where multiple HSN code exist), so that Vendor Invoice adjustment can be
done at time of MIRO.
In standard FI , for Non PO Advance payment GST accounting is not available.
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Advance paid to third party employees through Contractors- Business team consider the advance as loan. But as
per GST law, it will be considered as advance against service and tax applicable.
Note: SAP is working on Advance to Vendor scenario.
4.4.Account receivable:
In some cases, Business posts customer invoice for sale with or without Tax as applicable for Material and services
in transaction code FB70.
In post GST regime, in FB70 there would be additional fields like GST partner, place of supply(POS), HSN/SAC code
would be available and GST would be calculated based on Tax code.
It is recommended to use fields plant and material number with enabling field status group for revenue GL
Accounts (to be evaluated during realization) and user can update relevant material and plant values to use
condition records for calculating GST based on HSN/SAC code. This would enable business to avoid creation of FI
specific GST tax codes.
4.5.Customer Credit Note:
Customer credit memo transaction code FB75 is directly posted in FI, relevant HSN/SAC code fields need to be
updated. In SAP transaction code FB75 new fields GST partner, Place of supply(POS) and HSN/SAC code would have
enabled.
4.6.Customer Advance:
Advance is received from customers directly in Finance. In most of cases it is not linked to SO.
In GST regime, the customer advance is recommended to be posted in relation to the sales order in SD module. A
Customer advance request is generated with reference to Sales Order and the same is cleared through receipt of
money in finance.
It is recommended to link the customer advance to SO condition types, so that this would be updated along with
HSN/SAC code.
Note: SAP is working on Advance from Customer scenario.
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4.7. Direct FI posting in F-02, FB50 and FB01:
In Current business transactions, tax items are posted with transaction code F-02 and FB01. GST relevant new fields
like HSN/SAC code are not available in F-02, FB50 and FB01. Hence, no tax posting to be done in F-02, FB50 and
FB01.
Note: It is recommended to use FB60, FB65, FB70 and FB75 for Vendor and Customer related transactions to
capture GST relevant new fields.
4.8 .Asset Purchase
In MCL, FI-AA module used to post purchase (F-90) of Low Value Asset and to add value to main
asset. FI-AA module should not be used for Asset purchase for GST compliance.
4.9.Asset Sale
In MCL, FI-AA module is used to Sale of Asset. FI-AA module cannot not be used for Asset sale
for GST compliance. That should be done from SD module.
4.10.Scrap Sale:
For Scrap sale, FI module is used. FI-AA module should not be used for Scrap sale for GST compliance. That should
be done from SD module.
4.11. Asset Transfer:
In case of transfer of assets between states IGST would be applicable. Hence, it is recommended to follow logistic
module STO process.
3 Reporting and Forms Requirements:
3.1 Existing Report:

 Existing reports having GST impact are as follows:
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Transaction Code Transaction Code Description Module Area

ZFI_GL General Ledger Report G/L Report
ZFI_EBS_44000485 Report AP Report

J_1I_GTA_CHALLAN_CREAT
ZFI_GTA ZFI_GTA_TAX_REGISTER AP Report
ZFI_STR Service Tax Register AP Report
ZFI_VEN_BAL Vendor Balance Report AP Report
ZFI_VL Vendor Ledger AP Report
ZFI_VL_VEN For Maintenance of ZFI_VL AP Report
ZFI_VMAS Vendor Master List AP Report
ZMM_PR Purchase Register AP Report
J2I5/6 CENVAT AP Report
ZFI_CL Customer Ledger AR Report
ZFI_CMAS Customer Master List AR Report
ZFI_SALES FI Sales Report AR Report
ZEXCISE Excise Report AR Report

self Report
ZSELF_NEW ZSELF_NEW consumption(sale)
AP/AR/GL Form
ZVOUCHER FI Voucher Printing
4 Assumptions
Assumptions considered for approach of this document and business processes
 This BBP is prepared based on business processes mentioned in BPML

 Proposed solution is based on Model GST law
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Document Change Control:

Release Description Created Date Reviewed Date Approved by Date

Process India Taxation – GST

Applicable Business Types All

Applicable countries India

3.2.7 Self Consumption:........................................................................................................................................65

Solution can be classified in the following categories:

1.1 Changes in Key Data Structure - Business Place:

Business place observation and GST changes

1.1.1 Business Place:

2000 TOPCEM- Gorchuk 2003 2010 3

1.1.2 Chart of Accounts:

Chart of accounts maintained

1.2 Master Data

1.2.1 Vendor Master Data

 SAP provided vendor classifications are like– Registered, Non-registered, compounding.

Tax Classification Description

1.2.2 Material Master Data

1.2.3 GL Account Master Data:

Document Splitting Characteristic used in the INOX are as follows:

Sr No. Client Doc Splitting Characteristics

1 Meghalaya Cements Limited Profit Center Segment

1.2.4 Service Master Data:

1. Business Process – Scenarios:

2.1.1. Order to Cash:

1- Intra-state Order to cash

2- Inter-State Order to cash

 In Case of intra/Inter state sales scenarios CGST, SGST, IGST is applicable.

Intra State Process Scenarios TO BE

Process No CGST SGST IGST

Intra State 1 YES YES NA

Inter State 2 NA Na YES

2.1.2 New condition types will be created for GST

 JOCG for CGST

 JOSG for SGST

 JOIG for IGS

Access Seq: JGSO; Cond. Class =

Access Seq: JGSO; Cond. Class =

Access Seq: JGSO; Cond. Class =

Sales Business Process:

 Stock Transfer Order

Tax Under GST Regime Descriptions Condition Type for GST

CGST Central GST JOCG

SGST State GST JOST

IGST Integrated GST JOIG

10 775 Reg Of Del Plant/Region/Tax Class 1 of customer/Material

20 750 Reg Of Del Plant/Region/Tax Class 1 of customer/Activity No

Country/Reg Of Del Plant/Tax Class 1 of customer/Tax class of

 Existing tax conditions would be delimited with effect from 01.07.2017

 New condition record for JOCG, JOSG and JOIG to be maintained.

Pricing Procedures for MCL and TopCem:

ZCAGNT MCL: Consignment Agent Sale

ZDMFRT MCL: Debit - Freight

ZDMPAN MCL: Debit - Penalty

ZDMSPL MCL: Debit - Special

ZEXPOR MCL: Export Sale

ZFCLNK MCL: Factory Clinker sale

ZFOCS MCL: FOC and Sample Sale

ZFST1 MCL:NEW FACTORY STO

ZFSTO MCL: FAC – STO

ZFTRAD MCL: Trade sale