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Accounting Exports - Duty Chargeable [Excise for Manufacturer] in Tally.ERP 9

As a measure of economic growth, for inflow of foreign currency and for competitive pricing in international market, Government encourages exports without duty. However, the manufacturer may resort to the provision as per Rule 18 and will charge duty. There are reasons for charging duty i.e. the manufacturer would like to utilise the CENVAT Credit which otherwise would be unutilised and later claim refund. This is called "exporting under Rebate".

To account for Export of Goods under Rebate, use the Nature of Removal Export - Duty Chargeable.

Example: on 2-9-2010, ABC Company exported 20000 Litres of Aqua Sure - 1Ltr at Rs. 25 per Liter to Sys Infotech based in Singapore by paying duty to the Government.

Step 1: Create the Importer ledger

Go to Gateway of Tally > Accounts Info. > Ledgers > Create

  1. Enter the name of the importer in the Name field. E.g. Sys Infotech

  2. Select the group Sundry Debtor in the Under field

  3. Set Maintain Balances Bill by Bill to Yes and enter the Default Credit Period if any

  4. Set Inventory Values are affected to No

  5. In Mailing Details enter the supplier contact details

  6. Enable Set/Alter Excise Details to Yes to display the Excise Details sub-screen

  7. In Excise Details screen

  8. In Nature of Removal field select Export - Duty Chargeable

  9. In Notification field enter the notification number under which the goods are exported by paying the duty


  • Press Enter to save the ledger creation

Step 2: Record the Transaction in Excise Sales Invoice

Go to Gateway of Tally > Accounting Vouchers  > F8: Sales

  1. In Voucher Type sub form select Excise – Sales as the voucher type

  2. Ensure that the Sales Voucher is in Item Invoice mode

  3. Enter the Date as 2-9-2010

  4. Enter reference number if any, in the Ref field

  5. In Excise Unit field Tally.ERP 9 displays ABC Company as selected during voucher type creation

  6. Excise Book Name field displays the name of the excise invoice book (ABC/Rule11/Book1/08-09) created for the Excise Unit

  7. Serial No. field displays the Rule 11 invoice Number e.g. ABC/1003

  8. In Party A/c Name field select Sys Infotech from the List of Ledger Accounts

  9. In Party Details sub form, in Sl. No. in PLA/RG 23 field enter the PLA Entry number - 2859 and accept the other default details


  1. In Nature of Removal field select the option Export - Duty Chargeable from the list of Types of Removal


  1. In Notification Number field enter the notification under which the goods are exported. If the Notification number is specified while creating the party ledger application will capture the details from party ledger

  2. In Notification Serial Number field enter the serial number of the notification

  3. In Sales Ledger field select the sales ledger - Export of Goods from the List of Ledger Accounts

  4. In VAT/Tax Class field the VAT/Tax class selected in the purchase ledger will be displayed automatically

  5. In Name of Item field select the Stock Item i.e. AquaSure - 1 Ltr

  6. In Quantity field enter the quantity as 20,000

  7. In Rate field enter the rate as Rs. 25. Amount will be calculated automatically

  8. Select Duty Ledger i.e. Basic Excise Duty @ 16%. to view Excise Duty Allocation screen

  9. In the Excise Duty Allocation screen accept the default details as ABC company is paying the duty on the transaction assessable Value


Note: If the Exporter is paying the duty on the assessable value which is different from the transaction assessable value then user can alter the assessable value. Similarly Duty Rate changes can also be specified in this screen.

  1. Similarly, select Education Cess and Secondary Education Cess ledger. Amount will be calculated and displayed automatically. In Excise Duty Allocation screen accept the Default details

  2. Enter Narration if any


  1. Press Enter to save

Note: (i) The claim of Rebate or Refund of Duty paid on exports can be recorded in Journal Voucher.

        (ii) A.R.E. 1 can be generated for transactions recorded using the Nature of Removal Export - Duty Chargeable.

       (iii) Manufacturer needs to file A.R.E. 1 for claiming Refund of Duty charged on the Rule 11 Invoice

       (iv) To claim refund of duty paid on Inputs, manufacturer needs to file A.R.E. 2.

Tally.ERP 9 Reference Manual LIBRARY
Installation of Tally.ERP9
Site Licensing of Tally.ERP9
Shortcut Keys in Tally.ERP9
Maintaining Company Data
Creating Masters
5a. Accounts Information [Creating Masters]
5b. Inventory Information [Creating Masters]
Voucher Entry
Reports in Tally.ERP9
Excise for Dealer
Excise for Manufacturer
Reports [ Excise for Manufacturer]
Excise for Importer
Service Tax in Tally.ERP9
Tax Collected at Source (TCS) in Tally.ERP9
Tax Deducted at Source (TDS) in Tally.ERP9
Value Added Tax (VAT) in Tally.ERP9
Central Sales Tax (CST) in Tally.ERP9
GST using Tally.ERP9
Disclaimer :
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