Circular regarding Accounting Framework for new Goods and Services Tax (GST) regime
F.12(5)FD/Tax/2017-59 Dated:- 30-6-2017 Rajasthan SGST – Circular
GST – States
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Document 1
No. F.12(5)FD/Tax/2017-59
Government of Rajasthan
Finance (Tax) Department
Circular
Jaipur Dated: 30-06-2017
In accordance with the guidelines of the Government of India, regarding accounting framework
for new Goods and Services Tax (GST) regime, a detailed accounting and reconciliation
mechanism for executing the new processes in the state is required to be framed. The core
stakeholders of this mechanism in the State will be Finance Department, e-Treasury, Directorate
of Treasuries and Accounts, Commercial Tax Department and the office of Accountant General,
Rajasthan. Apart from the State, the other stakeholders will be GST Portal of GSTN (Goods and
Services Tax Network Ltd under the aegis of GOI, GSTN (pvt ltd)) and Reserve Bank of India.
In this accounting frame
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India from 1st July,
2017.
NIC as an executing agency of e-GRAS will be responsible to develop complete backend
processes in the system and execute integration of e-GRAS/ IFMS with GSTN and e-Kuber,
RBI. Commercial Tax Department and Directorate of Treasuries and Accounts will be Nodal
Departments for providing domain assistance to NIC and for handling issues related to change
management of new GST accounting framework. Detailed outlines for the new system of GST
accounting will be as under:-
1. Major Stake holders in GST accounting (role of stakeholders is attached at Annexure-
A) –
a. Accountant General Office (A&E), Rajasthan
b. State Accounting authority- e-Treasury officer, Directorate of Treasuries and Accounts
and DTA
c. GST Portal – Goods and Sercive Tax Portal under the aegis of GOI, GSTN (pvt ltd)
d. Reserve Bank of India – e-Kuber Portal, RBI
e. Tax Authorities- Commercial Tax Departement, Rajasthan
f. Finance (Revenue/ Tax/ TRC) Department
g. Banks-Partici
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e-Kuber
b) In GST, CIN – Serial Numbers will be on monthly basis and same serial number is
followed for all banks. Running serial numbers for scroll Financial Year wise will
be provided in scrolls.
c) Daily major head wise scrolls from banks (from the consolidated electronic data)
will be provided to RBI e-Kuber.
d) Refund scroll will be provided by RBI to e-Treasury but the deciding authority for
refund is Tax authorities of Commercial Tax Departement. Details of refund process
are available at point number 6.
d. RBI e-Kuber will be liable to provide consolidated scrolls of all participating banks to e-
Treasury of State. Memorandum of errors will be initiated by e-Treasury and send to RBI
on the basis of discrepancies found (through the system) in the data received from GST
portal and RBI e-Kuber. MOE will also be reported to GST Portal by e-Treasury. Error
Correction Scroll/ MOE (memorandum of errors) related to discrepancies will be finally
cleared from RBI.
e. Data
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no. 8.
g. Year end accounting adjustment, monthly adjustments (IGST) received during the year (
through RBI memos) and booking of compensation in the consolidated fund of state will
be closely monitored by Finance (Tax) and Commercial Tax Department. MIS reports
will also be associated for all these channels in the system by NIC. MIS reports will be
viewed by FD (W&M) for monitoring Ways and Means position of the State. DTA will
issue certain directions to e-Treasury for regular monitoring over the process and will
issue certain guidelines for the other accounting processes as per the mandate of GOI.
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Nodal officers by Finance (Tax), Commercial Tax Department and DTA will be
appointed for this purpose.
3. Accounting process of GST :
(A) The process will be managed through challans deposited under GST. SGST
component of GST is accounted by the state and will become the part of
Consolidated fund of state (CFS). Once e-Treasury provides challan n
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Cash Ledgers will be maintained GSTIN
wise in the GST portal whereas Accounting Authorities will maintain the
accounting head wise ledgers.
(b) Electonic Credit Ledger – ITC can be utilized to discharge the liability of IGST
and SGST. ITC of SGST can be used to discharge the liabilities of SGST and
IGST in this sequence.
(c)
Electronic Tax Liability Register – The liabilities of tax payer will be shown as
debit in the liability register maintained as per Form GST PMT-1.
4. Process of arriving at Head of Account to Banks:
a. Only Major Head wise amounts will be shared with the banks by the GST portal for
each CPIN.
b. After the payment will be made by the taxpayer, a CIN will be generated by the bank
and reported to GST Portal. Banks after successful receipt of GST, will remit the tax
collection through daily luggage file to RBI.
c. RBI In turn will consolidate this CIN wise information and prepare an e-scroll (state
wise) and will be liable to provide State e-Treasury
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system of accounting authorities (e-Treasury)
3. The accounting will be done by the concerned State Accounting Authorities on the
basis of challan received from GSTN through authenticated channels and e-scroll
from RBI.
4. In this case, the details for major head of SGST will be matched for each CIN
number to arrive at the detailed account codes available in challan information
received from the GST portal.
Monthly detailed accounts/ ledgers of IGST/ ITC transfers in the form of MIS reports will
be maintained separately by the State Accounting Authority (e-Treasury)/ DTA. Finance
(Tax) and Commercial Tax Department will also monitor their revenue profile related to
State GST of each month. It will include the estimated receipts under IGST and the actual
deposited IGST transfers so that actual gaps may be identified.Tax authorities will also be
connected with this process.
6. GST refunds from Tax Authorities:
1. The refund will be processed by the tax authorities. Automate
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case any Memorandom of Error (MOE) is generated due to any reason, the same will
be settled between SGST officers and Accounting authority. After successful
disbursement of the refund, the E-Treasury shall provide an Acknowledgment to GST
portal for updating the status at taxpayers dashboard and integrating it into database.
6. Account head codes for each Major Head (CGST, IGST, SGST) have been opened.
7. These codes will be populated by the IT system of tax authorities on the basis of
reasons of Refunds captured during the processing.
7. ITC Utilization for payment of Tax liability:
The input Tax Credit accrued to the tax payer will be available as per Electronic ledger.
There will be no accounting entry to effect the utilization of ITCs to meet the tax liability
under the same tax Head.
8. Funds Settlement Mechanism between Central Government and State Government
on the basis of ITC Cross Utilization and apportioned of IGST:
The Goods and Services Tax Network (GSTN)
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hereafter based on uploading
of this data a provisional sanction order for the month shall be issued by Department of
Revenue as per the procedure laid down below.
Resolution of any discrepancy in data provided by GSTN and issue of final sanction
order for each month:
(a) On the basis of the settlement ledgers provided by GSTN for every month by the 3rd of
subsequent month, the Central and the State Accounting Authority will reconcile the details
of the payments received, ITC cross-utilization and apportionment details received from
GSTN, and will revert to GSTN in case of any discrepancy by 18th of the month. This
process will be linked with tax authorities as per the IT linkage be provided by GSTN.
(b) If any discrepancy is pointed out by the Central/State(s) Accounting Authority or
taxation authority within this period, the GSTN will look into it and prepare a Revised
ot
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Calculation, if required and send it again to both the Central as well as State Accounting
and t
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provisional sanction order
for each month for the State shall be issued based on details uploaded by Pr. CCA at (1)
above. The final sanction order for each month for each State, in case needed, shall be
issued based on details uploaded by Pr. CCA at (2) above.
The electronic Sanction (digitally signed) addressed to Central Accounting Authority
containing State-wise details will then be uploaded on the portal of the Central Accounting
Authority (Office of Principal CCA, CBEC) through login based system. As the sanction
letter will also contain the details of settlement, it will be available in records of State
Government for future reconciliation and audit purposes. State Governments will come to
know about the fund being transferred by Centre through the sanction. Copy of sanction
will also be endorsed to concerned State Accountant General (A&E).
The Central Accounting Authority will generate an Inter Government Advice (IGA) on the
basis of Sanction received from Departmen
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wing manners:
1. The trigger for booking in RAT will be the e-scroll along with the Memorandum of
Error Number. This process will be maintained as per the details provided by RBI to
the accounting authority.
2. Without MoE generation, booking under RAT will not be done.
3. Where CIN number tallys but there is mismatch in the amount or the challan details
are not made available from GST portal but amount received through e-scroll from e-
kuber, RBI, the same will be booked under RAT head. It may be possible that
transactions are missing in RBI scrolls but are made available in GST transactions.
4. State Accounting Authority (e-Treasury) shall create MoE with appropriate flag and
transfer the same to RBI.
5. RBI shall do the reconciliation with resective Bank and on receipt of error luggage
file from bank, RBI shall generate a response file.
6. The response file will contain either:
a. Credit Notification file (CNF) in case the amount reported by the RBI is less than
the a
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e Accounting Authority would sign the MoE file
with Digital Signature Certificate taken from Authorized Certifying Authority. Process
steps of MoE is attached at Annexure-F.
A. Following Types of errors will be reported
a) The CIN not available in e- Scroll
b) CIN not available from GST portal
c) Major head mismatch
d) Amount mismatch
Corrections and Accounting entries:
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tal
1. To prevent/minimize this type of error, the bank's IT system should have a validation
that all credits to the Tax accounts for the date value being the previous day should get
reported to RBI in the luggage file.
2. This discrepancy will be detected at the stage when GST (GST Portal) and
Accounting Authority compare the challan data (CIN) of the day received from GST
Portal with the e-scroll of the corresponding date received from RBI on T+1 basis.
3. If GSTN detects such a discrepancy, it will communicate the same to the relevant
Accounting Authority and RBI.
4. On the basis of this informat
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the lists of accounts attached at Annexure-E will be
submitted to AG office by e-Treasury as per the procedures laid down under chapter-
IX of Rajasthan Treasury Rules 2012.
2. Electronic and digitally signed account will be rendered separately for GST by e-
Treasury. Hard copies will not be provided with monthly accounts. The data of
challans received through GST portal will be made accessible to PAG office so
electronic data of challans in the form of 45-A (as in the case of current e-receipts)
will not be provided. AG interface will be developed by NIC in new accounting
framework for data downloading/ uploading process related to GST in AG office.
3. Reconciliation process of the GST challan data/ corrections through transfer entry in
the GST data after submission of monthly account by e-Treasury will be provided
by AG office and the same will be addressed by Accounting Authority.
4. Recording of transactions related to IGST/ITC through IGA in consolidated fund of
State
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nce (Tax) for this purpose.
4. Credit of Compensation amount will be monitored by Finance (Tax) and Commercial
Tax Department.
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13. Functions of Commercial Tax Department and Tax Authorities-
1. Commercial Tax Department (CTD) will be responsible for complete monitoring over
the process of deposit under SGST/ IGST heads as Budget Controlling Authority of
the respective heads. It will be liable along with Directorate of Treasuries and
Accounts to render monthly reports of revenue to the Finance (Revenue) Department
for analytical purposes. Detailed operational guidelines for complete monitoring over
GST by CTD will be issued by the Commissioner, CTD which will include schedule
of duties related to the officers of CTD in the process.
2. CTD will receive Taxpayers' master (backend module- GST- Model-II) and the same
would be kept updated on real time basis by the respective Tax Authorities. The said
Taxpayer master would be used by the tax Authorities for mapping the ch
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RGST Act, 2017 and CGST Act 2017, DDOS/ Government
Agencies will be liable to deduct tax at the rate of one percent from the payment
made or credited to the supplier of taxable goods or services or both, where the total
value of such supply, under a contract, exceeds two lac and fifty thousand rupees.
Provided that no deduction shall be made if the location of the supplier and the place
of supply is in a State or Union territory which is different from the State or as the
case may be, Union territory of registration of the recipient. For the purpose of
deduction of tax specified above, the value of supply shall be taken as the amount
excluding the CST, SGST, Integrated tax and cess.
2. DDOS/ Government Agencies will be responsible to register first at GST portal for
this purpose. GST Portal will provide GSTIN to all DDOs/ Government Agencies.
They have to deposit the deducted amount and file return (GSTR-7) up to 10th of
the next month as per the procedures defined under G
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16. Guidelines, Accounting Procedures, SRS and Technical Integration
17.
All the relevant guidelines, Accounting Procedures, Technical integration document
issued time to time by Govt. of India and SRS issued by Govt. of Rajasthan upto the
extent of above processes will be a part of new accounting processes under GST.
Amendments in these processes may be done as per the instructions/ guidelines received
from GOI.
Deemed amendments to Treasury Rules, 2012, GFAR, Budget Manual 2012 and
Commercial Tax Act
The existing provisions of the Treasury Rules, 2012, GFAR, Budget Manual 2012 would
be deemed to be amended to make operational the GST accounting process from 1-7-
2017. Formal amendments in all relevant rules can be made after successful
implementation of the new processes. Any instructions and guidelines received from
Government of India in the process of accounting of GST in State will become a part of
this circular.
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ये
Annexure-A
Role to be pl
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of GSTIN, CIN (i.e. CPIN + Bank Code), BRN(s), Challan amount, break-
up of the amount into CGST, IGST and SGST and date of payment;
f) At EOD, GSTN will also send the details of CPIN generated for the particular day to the
Accounting Authority of the Centre (to facilitate estimation of revenue and fund
management) and to such State accounting authorities that may so desire;
g) On T+1 morning, GSTN will generate a consolidated file containing a summary as well
as entire details of the challans for which successful transactions were reported by the
banks on real time basis for the date value of T=0 (for this purpose, daily transactions
would include transactions from 20:01 hrs on previous day to 20:00 hrs in the current
day). The file will be sent to the respective accounting authorities. At this stage, the
challan data will also include CIN (i.e. CPIN + Bank Code) and BRN reported by the
banks. GSTN would generate this file on all working days including the days on which
n
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AUTHORIZED BANKS:
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There would be a single e-FPB for each Authorized bank for the entire country and responsible
to provide scrolls to GSTN and RBI. They will also be liable to follow instructions issued time to
time by the Government of India Banks will not be integrated directly by the State of
Rajasthan.
e-FPB of banks will perform the following role:
a) Each e-FPB will open a major head wise (CGST, IGST and SGST) account of each
government to which the remittances received by it would be credited.
b) They will be liable for sending real time data regarding successful completion of payment
transaction by the taxpayer (CIN);
c) At the end of each day (T+1), each e-FPB will be responsible for preparing daily luggage
files Major Head wise (CGST, IGST and SGST) for each government detailing receipts
from all modes of payments on a particular day (including nil payment days) and
forwarding it to RBI in the morning. Each luggage file will have a Unique Serial
Number which
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overnments) per day (including NIL payment day) after including the amount
collected by it in Mode – III to Accounting Authority of Centre (e-PAO) / each State (e-
Treasury) and GSTN simultaneously. Daily Major head account-wise scroll from RBI
will consist of following information:-
Merchant Code given to GSTN;
Name of Government to which the scroll pertains;
i)
ii)
Scroll Number and Date;
iii)
iv)
CIN;
v)
GSTIN;
vi)
BRN;
vii)
RBI Transaction Number;
viii)
Mode of payment;
ix)
✗)
Tax amount;
Control parameters like total transaction, Total Amount in the scroll, etc.
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of
c) If any discrepancy is reported by Accounting Authority or GSTN, it would carry out the
correction mechanism with the authorized bank and thereafter report the corrected data
to respective Accounting Authority and GSTN. T+1 scrolls will be provided by RBI to
State Accounting Authorities.
d) RBI will consolidate Date wise Monthly Statements (DMS) received from the banks for
each
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le received from RBI will be in XML format and will be communicated
using the SFTP server.
i) The e-Scroll received will be tested at different level of validation.
j) The RBI would prepare e-scroll based on luggage files received from e-FPBs. The daily
luggage files (seventy four) received from all the authorized banks including payment
received directly by RBI would be collated by RBI (one for each major head for Centre
and each State) and will be sent to the Accounting Authority.
k) RBI will also be liable to provide formats of scrolls/ DMS and put through statement/
settlement ledgers etc to the state Government.
D. CENTRAL ACCOUNTS SECTION (CAS) OF RESERVE BANK OF INDIA,
NAGPUR:
CAS, Nagpur reports daily consolidated credits and debits to each Government and Accounting
Authorities. Such daily statements cover all receipts and payments for the respective
governments including inter-government transactions. GST credits will be one of the items
reported by CAS, Nagpur i
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n data;
e) The e-Treasury of the State would reconcile the challan details [received in step b)
above] with the e-Scroll information [received from RBI in step c) and from GSTN
in step d) above], and do the detailed revenue accounting based on the information
provided in the e-scroll provided by RBI to the accounting authorities;
f) E-Treasury will also provide CIN wise payment / challan details to the respective Tax
Authorities daily or periodically as per requirements for departmental reconciliation and
for updating Tax Authorities database that the tax amount has been accounted in the
government's books.
g) e-Treasury will provide verified Date wise Monthly Statement (DMS) to Accountant
General of the state.
h) E-Treasury will also be responsible to render monthly GST accounts to AG office
Rajasthan as per the laid procedures and guidelines.
i) Memorandum of errors will be initiated by e-Treasury on the basis of discrepancies found
in the data received from GST portal
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ll from RBI and Challans (CPIN & CIN) from GST
system. The reconciliation process shall identify and list out the parameters which will
baseline of the reconciliation procedure for Accounting Authority.
The reconciliation process will be followed according to the data received from both RBI
& GST System. The CINS received from RBI in SGST e-Scroll will be reconciled with
CINS received from GST system for SGST.
The reconciliation outcome can be of two types:
1. The whole Amount of CIN is matched: The Accounting entries for this case have been
explained in Accounting Entries Scenarios of e-Scroll of SRS document issued for
Central Accounting System.
2. The Amount Mismatch from either side i.e RBI/GST System: In this case, the MoE
will be raised to RBI.
3. The CIN with Major Head Missing from either side i.e. RBI/GST System: In this
case, the MoE will be raised to RBI.
Process steps of reconciliation:
STEP 1: e-Treasury will receive e-Scroll from RBI and CPIN & CIN from GST
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l CINs in
the respective Head of Accounts.
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STEP 9: If the reconciliation is negative, the MoE will be generated to RBI.
STEP 10: The system will check, whether the MoE resolution is received from RBI against
MoE generated or not.
STEP 11: If in response to MoE, the MoE resolution is received from RBI, the again the
reconciliation of MoE resolution with the CINs of GST System will be done.
STEP 12: If the above reconciliation is positive, the system will check whether the MoE
resolution from RBI reports correct CIN/CIN Amount.
STEP 13: If the MoE resolution reports the correct CIN/CIN Amount, the Accounting will be
done for the corrected CIN in respective Head of Accounts.
STEP 14: Also, if RBI earlier reported the excess amount, the payment Advice will be
followed for the same.
STEP 15: If RBI replied in MoE resolution, it had already reported the correct CIN/CIN
Amount, then the MoE will be raised to GST System for the discrepancy.
STEP 16: If in reply to MoE, the G
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MS system for e-payment.
e. Tax authorities will be liable to reconcile the monthly and daily data of GST challans
received from e-Treasury with its authentication numbers. They will also be responsible
for e-refund/ MOE processes (raised beyond e-Treasury functions) and reconciliation of
receipts with AG office, Rajasthan
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f. They will ensure to address reconciliation exercises for GST challans as per the
procedure prescribed under GFAR and Budget manual for revenue reconciliation
g. They will receive the Monthly statement of IGST Apportionment reflected in SGST,
CGST and Settlement Ledgers from GST Portal (To make accounting by way of
Transfer Entries from one head of Account to another where Cash transaction is not
involved in this process)
h. Reconciliation Cell and dedicated/ designated officers of Commercial Tax Department
will be responsible for monitoring over the reconciliation process for GST (SGST/ IGST
heads) system. They will take monthly reports from Tax a
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orted in GST
System Challan and RBI e-scroll.
The format for generating & sending MoE has been finalized. CAS will send MoE in the
below format to RBI for the mismatch amount & missing CINs cases:
MOE
date
e-Scroll
date
e-Scroll CIN
Message
Id
MOE
Error
type
code
Reported Expected
value value
The data format for each of the MoE are as follows:
1. Non-Reconciled Transactions (Reported to GST system only):
The following MOE details will be shared by the Accounting Authority to RBI-
UIN GSTIN CIN
Total
Amount
CGST IGST Rajasthan Bank
SGST
code
BRN
RBI will report the data in the following format to GST Portal :
RBI UI CPIN GSTI
scroll
N
N
CIN Total BRN Pmt
Amount
date
date
MoE
Raised
date
MoE
MoE
decision
closure
*R/N
2. Non-Reconcilled Transactions (Reported to GST RBI with incorrect CPIN details)
The following MOE details will be shared by the Accounting Authority to RBI-
GSTIN CPIN Total CGST IGST Rajasthan Bank BRN Payment
UIN
(RBI
Scro
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t the data in the following format to GST Portal :
UI CPI GSTI CIN Total CGS IGS
T
Rajst
BRN MOE
MoE
MoE
Amoun
T
han
Raised
decision
closure
t
SGST
date
*R/N
*R- Reversed Transaction
N-No Action
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The steps involved in the correction mechanism-
i.
ii.
iii.
iv.
V.
vi.
vii.
Annexure-D
GSTN will report the error to the relevant Accounting Authority (and Tax Authority, if
GOI or concerned State so wants) and RBI, if the discrepancy is detected by G$TN;
The relevant Accounting Authority will generate a MOE with a UIN and communicate
the same to RBI with a copy to concerned authorized bank for resolution (Accounting
Authorities of the Centre and States will have to initiate MOE in respect of their
respective taxes) (This may be on the basis of discrepancy detected and communicated by
GSTN or by the Accounting Authorities themselves);
RBI to ascertain from e-FPB of the concerned authorized bank / RBI and get the
discrepancy corrected. E-FPB of the con
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e & Challan wise)
Paid Budge Head
Challa
n No.
Challa
n date
GSTI CI
Amou
Refund
N
N
by
t
Nam
nt in
of
Receipt Gross
adjustme Amou
who Head
e
cash
Revenu
nt
nt
m
e
*MCR- Minus Credit Receipt (Deduct Revenue)
(MCR)
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Government of Rajasthan
Annexure-E (A)
Form No TY 38A (Rule 208, Rajasthan Treasury Rules, 2012)
Treasury Name____(E-Treasury)
Cash Account for GST (SGST)
From (DD/MM/YY) to (DD/MM/YY)
Major Sub
Minor
Minor
Head Head
Head
Sub
Group
Sub Head
Description
Amount
Total
of Budget
(In Rs)
Challans
Head
Head
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ã‚»
Annexure-F
Process Steps of MoE:
Step 1: For un-matched CINs, e-Treasury will issue MoE to RBI in
'MOE_Initiationv1.1' file format.
Step 2: For unmatched CINs accounting entries will be done under RAT heads by the
Accounting Authorities.
Step 3: RBI will send acknowledgement (positive/negative) for the receipt of MoE to
Central Accounting System/State Accounting Authorities in 'MOE_Status v1.0' in file
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sury again in
'MOE_Initiationv1.1'file format.
Step 8: The e-Treasury will post the entries of accounting credit notification in the hourly
e-scroll to relevant accounting heads of SGST & IGST and clear the RAT Head.
Step 9: e-Treasury will send payment advice through IFMS to RBI to debit the
government account for non-accounting MoE resolution in 'Govt.
ePayments_Pain.001.001.05_1.1' file format.
Step 10: RBI will send the acknowledgement (positive/negative) for the receipt of the
payment advice in 'Govt. ePayments_ Status_ Pain.002.001.05v1.1' file format.
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Step 11: RBI will send the debit notification to the e-Treasury for debiting the
government account in 'Govt_Notf_camt.054.001.05v2.0' file format.
Step 12:e-Treasury will post the entries of non-accounting MOE resolution to relevant
accounting heads of SGST & IGST and clear the RAT head
Step 13: RBI will send the credit notification to the bank for crediting the bank account
for non-accounting MoE resolution in '
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