Select Page

Swachh Bharat Cess Feature for Microsoft Dynamics NAV 2013 R2 – India

Download

​Government has introduced a new Tax called ‘Swachh Bharat Cess (SBC)’ on 04-Nov-2015 with effective from 15-Nov-2015. SBC is imposed on all taxable Services at the rate of 0.5% and SBC is not a Cess on Service Tax but it is a tax on taxable services in addition to Service tax. It would be calculated in the same way as Service Tax is being calculated.

Overview​

a. SBC is imposed on all taxable services at the rate of 0.5% with effect from 15-11-2015.

b. SBC is not a Cess on Service Tax but it is a tax on taxable services in addition to Service tax. It would be calculated in the same way as Service Tax is being calculated.

c. Exempted Services and Services those covered under the negative list would fall outside the ambit of SBC.

d. SBC shall be charged as a different tax on the invoice, accounted for separately in the books of account and paid to government independent of Service Tax.

e. The provisions of Service Tax shall apply to SBC as well. Thus the scenarios of Reverse charge and abatement are susceptible to SBC along with Service Tax. The value of service on which SBC is levied would be the same as the base on which Service Tax is computed.

f. SBC paid on Input Services cannot be availed as Credit. Similarly, Credit of any duty or tax cannot be utilized for payment of SBC.​

Licensing​

No new objects have been added through this update. Licensing refresh is not required.

Objects​

The following object have been added / modified through this release:​

Typ​​e No. Name Added/Modified
​Table 37 Sales Line Modified
Table 39 Purchase Line Modified
Table 81 Gen. Journal Line Modified
Table 111 Sales Shipment Line Modified
Table 113 Sales Invoice Line Modified
Table 115 Sales Cr.Memo Line Modified
Table 121 Purch. Rcpt. Line Modified
Table 123 Purch. Inv. Line Modified
Table 125 Purch. Cr. Memo Line Modified
Table 5108 Sales Line Archive Modified
Table 5110 Purchase Line Archive Modified
Table 5902 Service Line Modified
Table 5991 Service Shipment Line Modified
Table 5993 Service Invoice Line Modified
Table 5995 Service Cr.Memo Line Modified
Table 6651 Return Shipment Line Modified
Table 6661 Return Receipt Line Modified
Table 16472 Service Tax Setup Modified
Table 16473 Service Tax Entry Modified
Table 16474 Service Tax Entry Details Modified
Table 16476 Service Tax Payment Buffer Modified
Table 16477 Service Tax Payment Details Modified
Table 16478 Service Tax Buffer Modified
Table 16529 Service Tax Application Buffer Modified
Table 16530 Service Tax Application Modified
Table 16575 Service Tax Application Online Modified
Table 16576 Service Tax Distribution Modified
Table 16581 Service Tax Buffer Location Modified
Table 16590 ST Monthly Payment Dtl Buffer Modified
Table 16591 ST Monthly Payment Detail Modified
Report 202 Sales Document – Test Modified
Report 204 Sales – Quote Modified
Report 205 Order Confirmation Modified
Report 206 Sales – Invoice Modified
Report 207 Sales – Credit Memo Modified
Report 210 Blanket Sales Order Modified
Report 402 Purchase Document – Test Modified
Report 405 Order Modified
Report 406 Purchase – Invoice Modified
Report 407 Purchase – Credit Memo Modified
Report 5900 Service Order Modified
Report 5902 Service Quote Modified
Report 5911 Service – Invoice Modified
Report 5912 Service – Credit Memo Modified
Report 5915 Service Document – Test Modified
Report 16473 Service Tax Register Modified
Report 16568 Avail Service Tax Credit Modified
CodeUnit 12 Gen. Jnl.-Post Line Modified
CodeUnit 17 Gen. Jnl.-Post Reverse Modified
CodeUnit 80 Sales-Post Modified
CodeUnit 90 Purch.-Post Modified
CodeUnit 5986 Serv-Amounts Mgt. Modified
CodeUnit 5987 Serv-Posting Journals Mgt. Modified
CodeUnit 5988 Serv-Documents Mgt. Modified
CodeUnit 16471 Service Tax Management Modified
CodeUnit 16507 Service Tax Cr Distribution Modified
Pages 20 General Ledger Entries Modified
Pages 55 Purch. Invoice Subform Modified
Pages 95 Sales Quote Subform Modified
Pages 160 Sales Statistics Modified
Pages 161 Purchase Statistics Modified
Pages 397 Sales Invoice Statistics Modified
Pages 398 Sales Credit Memo Statistics Modified
Pages 400 Purchase Invoice Statistics Modified
Pages 401 Purch. Credit Memo Statistics Modified
Pages 402 Sales Order Statistics Modified
Pages 403 Purchase Order Statistics Modified
Pages 5914 Service Order Statistics Modified
Pages 6030 Service Statistics Modified
Pages 6033 Service Invoice Statistics Modified
Pages 6034 Service Credit Memo Statistics Modified
Pages 16364 ST Monthly Payment Dtl Buffer Modified
Pages 16365 ST Monthly Payment Detail Modified
Pages 16472 Service Tax Setup Modified
Pages 16473 Service Tax Entries Modified
Pages 16474 Service Tax Entry Details Modified
Pages 16476 Service Tax Payment Modified
Pages 16477 Pay Service Tax Modified
Pages 16571 Journal Voucher Modified
Pages 16577 Bank Payment Voucher Modified

Setu​p

​The following fields are added to Service Tax Setup , setup values given below ​

S. N​​​o Field Description Value
1. SB Cess % 0.5
2. SB Cess Payable Account

Balance  Sheet Account under Liabilities and​​ Account Type = Posting

3. SB Cess Expense Account

Income Sta​tement Account and Account Type = Posting

4. SB Cess Payable Interim

Balance  Sheet Account under Liabilities and Account ​​Type = Posting

5. SB Cess Interim Account

Income Statement Account and Account Type =​​ Posting​