Subject

1

• Dos Don'ts of Logistics
• Sales Tax form collection
• Sales Returns
• Claims for Shortage leakages

2
DOs and Don'ts

• Sales Tax form collection
• Sales Returns
• Claims for Shortage leakages

3
Sales Tax Form Collection-ISchedule

• Sales Tax (VAT) audit report has to be submitted
  within-
• Maharashtra - 9 Months from the end of the
  financial Year (End Dec)
• Gujarat - 3 months from the end of the
  financial year (End June)
• Form C E-1
• One form per quarter covering all transaction in
  the quarter
• For every completed quarter forms are required to
  be collected in the next quarter.
• Forms should cover all the sales transactions
  effected during the completed quarter.
• Separate forms for Ank. supplies and Pimpri
  Supplies
• Forms should be complete in all respects

4
Sales Tax Form Collection-IIPrecautions

• Precautions for completion of ST forms in all
  respects
• Rubber stamp of Name and complete Address of the
  Customer.
• Rubber stamp for CST TIN No. with effective date
• Stamp and Signature of the Authorized Person of
  the Customer on _
• Face of the Declaration/Form
• Reverse of the Form
• If any separate annexure is enclosed to the Form
  giving details of Invoices it should be
  authenticated with stamp and signature by the
  Authorized Person of the Customer.
• Over writing, corrections , use of whitening-ink
  should be avoided
• If it is un-avoidable then proper authentication
  is necessary at every correction/over writing.

5
Sales Return-I

• Re-book consignments through our Authorized
• Transporters only
• Book consignments on Door Delivery basis to
  avoid delay,
• follow-up with transporters, octroi
  formalities etc  
• Ensure proper Excise Documents are sent along
  with consignments. (e.g. Duplicate copy of Excise
  Invoice etc.)
• The information filled in the invoices should
  match with
• physical receipt (e.g. B.No., Pack Size,
  Net Wt etc.)
• Sales returns reaching our Stores within six
  months from the date of our invoice is eligible
  for sales tax refunds

6
Sales Return-IIReverse logistics- Excise
formalities

• CENTRAL EXCISE PROCEDURES TO BE FOLLOWED BY
  DISTRIBUTOR, WHILE RETURNING REJECTED GOODS
• When the Distributor /end user returns the goods
  without availing cenvat
• When distributor has not issued any dealers
  invoice against the invoice received from EBIL or
  his end user has not availed the cenvat credit,
  then the end user should send the goods along
  with the original duplicate copy of our
  invoice by giving endorsement as
• Consignment has been rejected and returned as
  it is. We have not availed of Cenvat credit
  against this invoice
• When the Distributor has prepared his invoice
  passes on the credit to his customer -
• Either he has to take back the consignment make
  his own invoice to EBIL by giving batch details
  of rejected consignment in the invoice the
  remark
• rejected goods returned back
• Or
• End user can directly send the goods to EBIL by
  making his own invoice by giving batch details.
  ( For reference Distributors invoice no.
  date is essential ) the remark
• rejected goods returned back
• In both the cases original duplicate copy of
  invoice EBIL invoice no against which the
  supply
• made earlier is must
• Our identification traceability is Batch No.
  therefore it should appear correctly along with
  net
• weight on drums/containers it should tally
  with the documents.

7
Claims-I Shortage leakages ( w.e.f 1st Jan 2009)

• Documents required in case of shortage claims
  below Rs. 20,000/
• Original Shortage Certificate from transporter
  stating invoice no,LR No, short qty, amount of
  loss etc.
• Original Marine claim form duly filled.
• LR  copy along with endorsement of shortage
  details on the reverse of the LR
• Copy of our invoice

8
Claims-II Shortage leakages ( w.e.f 1st Jan
2009)

• Documents required in case of shortage claims
  above Rs. 20,000/
• Survey to be carried out within 21 days from date
  of receipt of material at final destination by
  an licensed surveyor
• Marine claims are accepted only up-to 6 months
  from date of dispatch.
• Documents required
• Copy of goods consignment note (LR)
• Copy of sales invoice
• Original Shortage Certificate from transporter
  stating invoice no,LR No, short qty, amount of
  loss etc
• Original Marine claim form duly filled in.
• Survey report in original (Contact any branch of
  united India insurance company)
• Photos of survey in original
• Survey fee bill and advance receipt from surveyor
  for payment of survey fees
• Copy of FIR- Panchanama-Photograph in case of an
  accident
• Non submission of any of the above referred
  documents will result in denial of our claim