IL_DOC

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12013 Copyright Genpact. All Rights Reserved. Headstrong:A Genpact company

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2013 Copyright Genpact. All Rights Reserved.

Presentation Title Goes Here

Date: 8th Nov 13Location: HyderabadSpeakers- Vivek Bhatia and VenkatKompella *(Genpact)

India LocalizationDemystified

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Table of Contents

About the speaker(s)

Project Based tax transactions (O2C and P2P)

Project Da Vinci

Infrastructure Industry( Key Challenges)

Questions

Genpact Overview

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About the speaker(s)

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About the Speakers

Vivek Bhatia

Overall IT experience 12Oracle Experience 13 Years

Skill Set Oracle Apps Financials and Projects

Oracle Corp Experience 3 years

Qualifications

Bachelor Of Engineering Masters if Business Administration ( FinanceFull Time) Masters In Economics and Masters in Finance and Control

Venkat Kompella*

Overall IT experience 15 Years

Oracle Experience 12 Years

Skill Set Oracle Apps Financials and Projects

Oracle Corp Experience 3 years

Qualifications

Bachelor Of Technology Masters in Business Administration ( Finance) Project Management Professional (PMP) from PMI, USA

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I have been impressed withthe urgency of doing. Knowingis not enough; we must apply.

- Leonardo da Vinci

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India Localization inOracle R12

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India Localization in Oracle R12

Tax Requirement

Direct Taxes

Indirect Taxes

Income tax

Tax Deducted at

Source

Depreciation as

per Income Tax

Act

Tax Collected at

Source

Service Tax

Customs

VAT & Sales Tax

Excise

Input Tax Recovery

(VAT)

Input Tax Recovery

Allocation with

Excise Duty

CVD recovery and

CENVAT

CENVAT

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R12 : A BIGTHANK YOU ORACLE :

No Additional Patch

No additional Localization Flex Fields

Service Tax on Unmatched invoices : Reducing Redundancyand Non Value Added Jobs

WHAT MORE CAN BE ENHANCED:

Transfer of Balances across Inventory Organizations

automatically Pass Localization entries through SLA for all Sub Ledgers

Considerations for Localization Configuration

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Considerations for Localization Configuration

Inventory Organization Setup

India Localization configuration is at inventoryorganization level.

Tax regimes, Input credits, liability etc., are defined at theorganization level

Accounting, P&L and Balance sheet at inventory org level?

Use Localization for Gross Reporting

TDS liability to be consolidated centrally or maintained as perbalancing segment

This decides if we need inventory organization as part of our CoAand define TDS accounts as centralized or at balancing segmentlevel

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Gross Reporting: Use a Combination of SLA and India

Localization

Business Requirement to have multiple receivables accountsalong with gross up of Tax to revenue and expense

Dr Receivables 1

Dr Receivables 2

Dr Receivables 3

Dr Expense (Tax)

Cr Revenue

Cr Revenue (Tax)

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Service tax

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Major features of Service tax functionality provided in the OracleFinancials for India are mentioned below:

Defining Service tax regime and the registration details of theOrganization.

Definition of Service tax type codes, as applicable.

Definition of rules for accounting for Service tax.

Provision to default the Service type applicable for Suppliers/Customers.

Provision to distribute the service tax credit available across inventoryorganizations.

Facilitating the settlement of Service tax liability.

Provision to maintain and view the Service tax repository.

Reporting requirements with respect to Service tax.

Service Tax

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14

Ass ign Tax

Type

and Account

Service Tax Registration

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Assigning Organizations

Regime has to be assigned to all organizations to which it is applicable. Taxes defined under thisregime would default only for these organizations.

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Under the Organization details, User will be able to assign the Inventory Organizations to whichthe service tax regime is applicable. Also if an inventory organization is having multiple locations,all those locations have to be assigned under this regime. Otherwise processing of Service taxeswill happen only for the assigned locations.

Title

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To be able to make transactions in Order to Cash cycle, Customer additional information setup need tobe completed for those Customers from whom service tax amount will be recovered. In this form, Service

tax registration number and the Service tax type applicable for that particular Customer needs toprovided. If Service type is defined here, then it will be defaulted in the transactions. OtherwiseUsers need to manually update the service type in the transactions.

Customer Additional Information

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To be able to make transactions in Procure to pay cycle, Supplier additional information setup needto be completed for those suppliers to whom service tax amount will be paid. In this form, Service

tax registration number and the Service tax type applicable for that particular supplier needs toprovided. If Service type is defined here, then it will be defaulted in the transactions. OtherwiseUsers need to manually update the service type in the transactions.

Supplier Additional Information

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In Tax code definition form, Service tax type codes can be defined and the same can be used in the

transactions. It has to be noted that Service tax codes have to be defined as recoverable taxes byspecifying the credit percentage as 100. Otherwise the accounting will not happen as mentioned in thisdocument and those taxes will be considered for costing in Procure to pay cycle.

Tax code definition

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Currently the following tax types are applicable for Service tax and the same have been providedas seeded values in the tax type field:

Service tax

Education cess on Service tax

Secondary Higher education cess on Service tax.

Title

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It may be noted that the user in the application can manually add service types. The need for addition of service typesarises whenever Government of India added more services vide inclusion in Finance Act. The same can be done using thebelow steps:

Navigate to Oracle Purchasing > Setup > Purchasing > Lookup Codes

Query with Type as JAI_SERVICE_TYPE

Click on New and specify the code, Meaning, description and effective from date.

By doing this, User will be able to select the new service types as well in the transactions.

Service type mentioned in the Supplier additional information and Customer additional information would be used to defaultautomatically in transactions like Purchase Order and Receivables transaction and Sales Order respectively. This defaulted

value can be changed in those transaction forms. If this setup is not carried out and service type is not mentioned even inthe transaction forms also, then Users will not be able to perform settlement.

In Purchase Order localized form, asshown above, Service type gotdefaulted from the Supplier additionalinformation setup. Also the User canchange this value. Similarly in SalesOrder localized form and Receivables

transaction localized form also, Usercan change the defaulted service typevalues. However service type cannotbe changed when a RMA is createdwithreference to Order or Invoice. In thiscase, Service type of the original orderwill get copied to the RMA order and isshown in view mode only.

Inclusion of Service Types

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VAT and Service Tax on Work Orders Is it a Tradeoff?

Complex PO (self service POs) are not supportedby India Localization

Complex POs provide the features of advance recoupment,

retention and retention releases

This is a trade off between using the Complex PO and IndiaLocalization

Is there any workaround to this?

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VAT and Service Tax on Work Orders

When we create complex PO there is no provisionto include the India localization taxes

When work confirmation done this is also in the self service

pages with no provision for local taxes

The work confirmation creates a receipt in the form

Query for the receipt from the localization form and attach therequired localization taxes.

Now when the invoice is created by matching to the receipt thelocal taxes are included in the invoice

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Excise and Customs

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25

Excise Duty

Excise Duty

Excise Duty is a federal tax on manufacture of goods

Oracle Finance India localization provides solutions to meet the complex

requirements

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Excise

Define Excise Invoice Generation

This feature can be used to automate the Excise Invoice document sequencegeneration - You can setup a document sequence for the combination ofTransaction Type, Order/Invoice Type and Register Type.

You can define an alpha/numeric value which would be prefixed to the number

series generated for each excise invoice.

Pre Requisites:

Setups needs to be done in define Bond register where the user needs toassociate an Order type for all transactions Order Management module and

Transaction source for all transactions from Accounts Receivable module.

The Order type and transaction source will be associatedwith different typeof excise removals(like domestic with excise, Bond, Export with excise etc.).

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Excise Invoice Generation contd.

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As a part of Localization , the sub-inventories have to be associated to a combination of Organization/Location. Excise relatedtransactions and records would be updated only for those sub inventories that are identified as bonded for

manufacturing organizations and as traded for trading organizations.

NAV: GEIN MMF Local Inventory > India Localization > Setup > Sub Inventory Locations

Define Sub-Inventory Locations

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The recording, recoverability and reporting of localization taxes would depend on the India Localization related information setup for the itemThe updation of the Dispatch transaction into the Excise / CENVAT credit would be considered only when the Excise /Modvat is set to YES.Accounting from Organization Additional Information

The option chosen in the Item Class attribute would be the basis on which, the type of excise credit register that has to be considered. The Tradingitem is transacted in a trading item.Here initially you can define Attribute Template and then assign item with that template.NAV: GEIN MMF Local Inventory > India Localization > Setup > Item Setup > VAT/Excise Item Classification

Define Item Localization Information

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Define Tax Code and Categories

Tips:

If you can identify yourpurchase and salestransactions into clearcategories, for which a similarset of taxes with similarprecedence and calculationare applicable, then you cangroup such taxes into a TaxCategory.

In a Tax Category you canchoose the Taxes, along withthe precedence order andcalculation basis. You canhowever, manually add newtax lines and can change,delete, change precedencefor the defaulted lines.

Basic, CST etc , VAT, Custom Duty

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Associate Tax Categories to Item Categories

Tips

Item Category allows you toassign Tax Categories to aninventory items in anOrganization. You can attachan item category to the

Additional customer/supplierinformation. The Taxesdefaulted for a transaction linewould be based on the ItemCategory attached to the

Supplier/customer and the TaxCategory assigned to the Itemin this category.

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Tips

Before you start using the Supplier/ suppliersite for a localization transaction, it would bea necessary for you to define IndiaLocalization related information for theSupplier/ Supplier Site. The supplier

registration information, with various taxauthorities, Assessable Price List that wouldbe the base for the calculation of the ExciseBase Amount and default Item Category canbe defined here. The definition would be theSupplier NULL Site and for Supplier Site.The primarily Tax defaulting would be fromthe Supplier Site. In absence of any Tax

Category at this level, the system wouldpickup the value from the NULL Site.You will also have to enter the Income Taxand TDS related details applicable for theSupplier Site.

SupplierAdditional Information

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TipsThe calculation of excise duty and updatingof excise registers are based on the setupmade in the define bond register. Beforemaking this set up the user need to definethe Order types and transaction sources.Excise transactions are classified as:

Domestic with Excise

Domestic without Excise

Export with Excise

Bond Register (Export under Bond)

Excise transactions need to be identifiedbased on the Organization/Locationcombination and against each excisetransaction multiple Order types andTransaction sources can be assigned. Ordertype need to be assigned to excise related

transactions from Order ManagementModule and Transaction source need to beassigned for all excise related transactionsthrough the Receivable module.NAV: GEIN MMF India Local Order

Management > India Localization >

Registers > Define Bond Registers

BondRegisters

Export of Excisable product. SEZ sales> Amount to Govt ,

Govt provides Bond e.g 1 lakh.. Shipping sales order. Tax

amt is 1000

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Additional Price List

Tips:

If the Taxable basis for thecalculation of the exciseduty is different from thePrice at which the item issold, the, you will have tocreate additional Pricelists with the Item Excise

Assessable Price.

This price list has to beattached to theCustomer/Customer Siteand Supplier/Supplier Site.

The assessable pricewould be considered onlyfor the calculation of theexcise duty.

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Tips

Claim Cenvat on ReceiptNAV: GEIN MMF Local Purchasing >India Localization > Receipts > ClaimModvat on ReceiptsTo claim the Cenvat against receipt putthe Organization name, Location, andReceipt Number. Then click on Find

Button.

Put the Excise Invoice Number and Datecheck Claim CENVAT flag and finally

click on Claim button

.

Claim Cenvat on Receipt

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Transaction TypeImpact on Excise Registers for Item Types

RMIN FGIN CGIN

Miscellaneous Receipt RG Update

RG 23A Part 1

RG 1

RG 23C Part 1

Miscellaneous Issue RG Update

RG 23A Part 1

RG 1

RG 23C Part 1

Cycle Count Adjustment

RG 23A Part 1

RG 1

NA

Physical Inventory Adjustment.

RG 23A Part 1

RG 1

RG 23C Part 1

Move Order Issue RG 23A Part 1 RG 1 NA

WIP Component Return

RG 23A Part 1

RG 1

NA

WIP Assembly Completion

RG 23A Part 1

RG 1

NA

WIP Assembly Return.

RG 23A Part 1

RG 1

NA

WIP Negative Component Issue

RG 23A Part 1

RG 1

NA

WIP Negative Component Return

RG 23A Part 1

RG 1

NA

WIP Scrap Transaction

RG 23A Part 1

RG 1

NA

Staging transfer of a sales order

RG 23A Part 1

RG 1

NA

Transactions Overview & Register Update

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Title

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Title

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Title

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Title

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The Duty advance paid to the Customs Authority has to be booked against a Customs Authority, through a Bill of Entry.Before you create a Bill of Entry India Localization Transaction, you should have defined a Customs Authority. You would

create a Supplier and Site for this Authority. Additionally, in the Type field on the Classification tab, choose Custom

Authorities-IND. On doing this, when defining a Bill of Entry transaction, the Supplier name would be listed in the CustomsAuthority field LOV on the Bill of Entry India Localization screen. 1.Custom Rate will be 10 %, 7.5% , 5% 2. CVD

(Purchase Price +Custom Duty) 3. Cess 2% on Custom 4. SH 1 %(Custom and CVD). 5. SAD ( Applicable on all)

Define BOE AgentIt would be a pre-requisite to define a BOE Agent before you do a BOE Transaction. Navigate to thePayables Setup and define the Clearing & agent information. The agent codes would appear in the LOV ofAgent Code field of the Bill of Entry screen.

NAV: GEIN MMF India Local Payables > India Localization > Setup > Others > BOE Agent

Define Customs Authority

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Tips on TDS

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TDS Considerations

TDS liability to be consolidated centrally ormaintained as per the inventory organization /balancing segment

If it needs to be consolidated then defining onetax code is sufficient

If it needs to be accounted for each balancingsegment :

Define different tax codes for each balancingsegment and assign these tax codes to therespective suppliers so that the tax liability hits

the respective balancing segments

OR

Update the company segment for the suppliercredit memo and IT invoices using SLA toensure

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TDS on Prepayments

When prepayments are applied to an invoice the TDS deductionsare reversed and creates RTN TDS invoices

Ensure that the invoices are validated after the application ofprepayment invoice to have the TDS invoices in sync.

When the prepayment application is unapplied it created CAN RTN TDS invoices.

Application and application creates multiple RTN invoices and can lead toreconciliation issues.

TDS Invoice DFF will carry Invoice ID against which TDS invoice is corresponding to

If the same supplier is a vendor and sub-contractor requiring TDS on subcontractorinvoices and no TDS on vendor invoices (e.g. Oracle Implementation and LicenseSale by Partner)

Create two different sites for the supplier for vendor and subcontractor Update the TDS information for the subcontractor and leave the information

for vendor blank Invoices will be created based on the site information it will follow the TDS

applicability

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Appendix

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Depreciation

Defining Block of Assets under different categories basedon applicable rate of depreciation

Defining Depreciation calculation criteria based on theacquisition date of interest. 100% Depreciation on assetsacquired in first six months and 50% on assets acquiredin second half of financial year

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Questions ??

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Oracle ERP Suite | Oracle Database | Siebel | Hyperion + OBIEE

ERPSTRATEGY

Implementation/Rollouts

Upgrades Support

Manufacturing

DiscreteProcess

BFS& I

Banking & FinSvcs Insurance

Business Services

Telecom, Media Hospitality

Oracle EAS Practice An Overview

SIZE

Over 3,000 Oracle professionals Over 3.1 million days of Oracle

experience

EXPERIENCE 160+ go-lives in 40+ countries

Implemented and SupportedOracle for aggregate revenue of250 Billion USD

Support more than 175 Oracle ERPInstances

60% resources > 6 years ofindustry experience

> 80% resources trained in Lean,Six Sigma, CMMi

EXPERTISE / SKILLS

Centers of Excellence (CoE)dedicated for Industry VerticalSolutions

Oracle Gold Partner

24x7 maintenance & enhancementcapabilities

Strong DNA of managing ProgramManagement Offices (PMO)

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$14BConsumer &

IndustrialManufacturer

$8BETO

TurbineManufacturer

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Gas EngineManufacturer

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Manufacturer

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DisplayManufacturer

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Manufacturer

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$3.6BHospitality

Loding

$16BCable &Telecom

$12B MediaCompany

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Construction

$6.4BSoftware andTechnology

$1.2BStaffingTemp

Services

$15BConsumerFinance

Company

$23BCommercial

Finance

Company

$500MProject

Manufacturer

$1.3BTrading

Company

$1.8BInformation

Services

$2BCommercial

Lending

$200MTelecom

EquipManufacturer

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Manufacturer

$8BPlasticsMolding

Manufacture

$15BA&D

Manufacturer

$3BRenewable

EnergyManufacturer

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ElectronicsManufacturer

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Sample ERP Client Profiles
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