Customization for Swachh Bharat Cess (SBCess)
CONDITON TYPES
Create four conditions types JSB1, JSB2, JSB3 and JSB4 to handle Swachh Bharat Cess (SBCess) on services. SBCess is calculated for taxable services, on the value/cost of the service.
1. For MM (Accounts Payable(A/P)) follow the below steps:
Condition types: - Create condition types using the OBYZ transaction.To do this, choose SAP Customizing Implementation Guide Financial Accounting (New) Financial Accounting Global Settings (New) Tax on Sales/Purchases Check Calculation Procedure.
JSB1 - IN: A/P SB Service (SBCess A/P)JSB3 - IN: SB ST RCM (SBCess RCM A/P)JSB4 - IN: SB ST RCM offset (SBCess RCM Offset Account)
2. For SD (Accounts Receivable(A/R)) follow the below steps:
Condition types: - Create condition type ‘JSB2’ using the V/06 transaction.To do this, choose SAP Customizing Implementation Guide Sales and Distribution Basic Functions Pricing Define Condition Types Maintain Condition Types
JSB2: IN: A/R SB Service (SBCess A/R)
Account Keys
3. Tax Account keys for MM and SD : -
Create four Tax posting keys as- SB1, SB2, SB3 and SB4.
For MM: Create Tax postings keys SB1, SB3 and SB4 using the transaction OBCN or
can use IMG path do this.
Choose SPRO Financial Accounting Financial Accounting Global Settings Tax
on Sales/Purchases Basic Settings Check and Change Settings for Tax Processing.
SB1: A/P SB Service Tax
SB3: A/P SB ST RCM
SB4: A/P SB ST RCM offset
For SD: Create Account key ‘SB2’ in below IMG path.
SPRO Sales and Distribution Basic Functions Account Assignment/Costing Revenue
Account DeterminationDefine and Assign Account Keys Define Account Key
SB2: A/R SB Service Tax
4. Now assign this account key to all your SD procedure. An example given below in below
IMG path
SPRO Sales and Distribution Basic Functions Account Assignment/Costing
Revenue Account Determination Define And Assign Account Keys Assign
account keys
G/L Account Assignment
5. Assign required G/L accounts to Account keys SB1, SB2,SB3 and SB4 in OB40 transaction (An example for Account Key SB1 screenshot is given below, and carryout the same for SB2, SB3 and SB4 also)
6. If you need to expense-out SBCess, use an existing service tax expense-out Account key (E.g., NVV), as per your business need.
TAX PROCUDURE
7. Assign the condition types and Account keys for SBCess and RCM in the tax procedure
using transaction OBYZ (valid for TAXINJ/TAXINN). Assign correct ‘From’/’To’ step
numbers so that SBCess conditions get calculated on service cost/service value.
Option.1:- If you would like to expense-out SBCess, assign the condition types and
Account key ‘NVV’ for SBCess conditions as displayed in the below sample.
Option.2:- If you would like to post SBCess into separate Tax G/L accounts, assign the condition
types and respective Account Keys for SBCess conditions as displayed in the below sample.
Note: Assign SD condition type ‘JSB2’ and Account key ‘SB2’ in your Tax procedure(TAXINN or TAXINJ)
also. This is require because when you use FI transcations to post customer invoices(e.g., FB70) with
taxes, where you use output tax code, these SD condition type are determined/verified through tax
procedure.
SD PRICING
8. Assign accounting key in SD pricing procedure through the transaction V/08. Assign
correct ‘from’/’To’ step numbers so that SBCess conditions get calculated on service
cost/service value.
9. Tax code: - Create the required input tax code using the FTXP transaction for your tax procedure.
10. Condition record: - Create condition records for required condition types using transaction FV11 (Sample given below).
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