IN GST(Goods and Service Tax) localization requirement

最近在做印度新的間接稅研究和配置，做了一些配置方案和記錄。因為是英文也不做漢化了。
印度新的間接稅GST將會在明年實施，對於現有稅收體系進行了簡化，具體稅率沒有正式公佈，不過已經做了整體架構。以下配置是基於整體架構的設想配置。

GST overviews

• Intra-State transaction: CGST to Central Gov; SGST to State Gov
• Inter-state transaction: IGST to Central Gov
• Tax Registration entity and reporting is based on state level; each state tax rate might be different.
• Separate accumulation of credit and payables for  CGST/SGST/IGST at registration level(states)

 另外，在抵扣方面，IGST可以被CGST和IGST以及SGST抵扣，但是SGST只能被本州的SGT抵扣

GST on premise solution

1.Capture GST registration at Business Place level; Business Place as State.

-Company code needs to be created tax registeration entity of each state(Business place)

have to create vendor/Customer based on company code of each state

2.Business Place based Tax G/L account determination – Both for MM and SD

-T-code OB40, Business place needs to add in tax account determination

3.New Tax Procedure/ condition types/access sequences /Account Key and account determination

-Tax Procedure: TAXINN

-Condition types/Access sequences:

-Input: JICG; JISG; JIIG

-Output: JOCG;JOSG; JOIG

-Account key:

-Input: JIC; JIS; JII

-Output: JOC; JOS; JOI

4.Output GST invoice number: Criteria for legal numbering may be specified by govt.

 

來自 “ ITPUB部落格 ” ，連結：http://blog.itpub.net/22259926/viewspace-2130055/，如需轉載，請註明出處，否則將追究法律責任。