Imports at 8onded |ant Imports at LL

Account|ng Lntr|es at 8onded |ant Account|ng Lntr|es at LL |ant 1 kM de||vered to LL

1 MIGC at 8onded Wn 1 MIGC at LL ( Imports ) lnvenLory LL ur 10000
8M lnvenLory ur 11000 8M lnvenLory ur 11000 C8l8 Clearlng Cr 10000
C8l8 Clearlng Cr 10000 C8l8 Clearlng Cr 10000
rovlslon for CusLoms Cr CusLoms uuLy 1000 rovlslon for CusLoms Cr CusLoms uuLy 1000 2 Invoc|e 8ook|ng
CenvaL lncomlng Clearlng ur 2000 CenvaL lncomlng Clearlng ur 2000 C8l8 Clearlng ur 10000
rovlslon for CusLoms Cr Cvu 2000 rovlslon for CusLoms Cr Cvu 2000 CenvaL LL ur 1030
vendor Cr 11030
2 Invo|ce 8ook|ng Customs Vendor 2 Invo|ce 8ook|ng Customs Vendor
rovlslon for CusLoms ur CusLoms uuLy 993 rovlslon for CusLoms ur CusLoms uuLy 993 3 IG from LL to nub
rovlslon for CusLoms ur Cvu 1930 rovlslon for CusLoms ur Cvu 1930 lC lnvenLory Pub ur 13000
CusLoms vendor Cr 2943 CusLoms vendor Cr 2943 lC lnvenLory LL Cr 13000
Converslon Charges ur 3000
3 Customs Duty ayment 3 Customs Duty ayment C8l8 Clearlng Cr 3000
CusLoms vendor ur 2943 CusLoms vendor ur 2943 Lu on lnvenLory Pub ur 30213
8ank Cr 2943 8ank Cr 2943 CenvaL LL Cr 30213
4 Import Vendor Invo|ce 8ook|ng 4 Import Vendor Invo|ce 8ook|ng 4 LL Convers|on charges Invo|ce 8ook|ng
C8l8 Clearlng ur 10000 C8l8 Clearlng ur 10000 C8l8 Clearlng ur 3000
v Lxchange ur 73 v Lxchange ur 73 CenvaL LL Cr 32788
lmporL vendor Cr 10073 lmporL vendor Cr 10073 vendor LL Cr 241213
1uS Cr 60
3 Import Vendor ayment 3 Import Vendor ayment
lmporL vendor ur 10073 lmporL vendor ur 10073
8eallsed Caln / Loss ur 23 8eallsed Caln / Loss ur 23
8ank Cr 10100 8ank Cr 10100
Account|ng Lntr|es at LL |ant
6 8||| of Lntry Captured at LL |ant 6 8||| of Lntry Captured at LL |ant
CenvaL LL ur 1930 CenvaL LL ur 1930
CenvaL lncomlng Clearlng Cr 1930 CenvaL lncomlng Clearlng Cr 1930
7 Manua| Lntry for C|ear|ng 7 Manua| Lntry for C|ear|ng
rovlslon for CusLoms ur CusLoms uuLy 3 rovlslon for CusLoms ur CusLoms uuLy 3
v Cr 3 v Cr 3
rovlslon for CusLoms ur Cvu 30 rovlslon for CusLoms ur Cvu 30
CenvaL lncomlng Clearlng Cr 30 CenvaL lncomlng Clearlng Cr 30
8 8M lnvenLory LL ur 11000
8M lnvenLory 8onded WP Cr 11000
In case 8add| ] Goa CVD port|on can be taken as Cenvat Cred|t
at the t|me of Lxc|se Invo|ce Capture (8||| of Lntry)
CenvaL ur
CenvaL lncomlng Clearlng Cr

rocurement
1 S1N from nub to CIA Ior Domest|c rocurement of kaw Mater|a| at 8add| ] Goa
lC lnvenLory ClA ur 13000 Dur|ng Gk
lC lnvenLory Pub Cr 13000 MaLerlal SLock ur
Lu on lnvenLory ClA ur 30213 C8/l8 clearlng Cr
Lu on lnvenLory Pub Cr 30213
Dur|ng Lxc|se Invo|ce Cred|t
Sa|e from CIA CenvaL AccounL ur
CusLomer ur 103189 CenvaL Clearlng Cr
8evenue Cr 1000 10073
Lu recovered (8evenue) Cr 3189 Dur|ng Invo|ce Ver|f|cat|on
4uto ntry CenvaL Clearlng ur
Lxclse uuLy (L) ur 3189 313 C8/l8 Clearlng ur
cosL cenLer Lu on lnvenLory ClA Cr 3189 vendor ayable Cr
AsseL In case where Cenvat Cred|t |s not ava||ab|e at 8add| ] Goa
LlablllLy Stock 1ransfer from Iactory w|th proforma Invo|ce Dur|ng Gk
Dur|ng Lxc|se Invo|ce ost|ng MaLerlal SLock ur lncl CenvaL vA1/CS1
lC lnvenLory Pub / LL ur 6000 M8 C8/l8 clearlng Cr
lC lnvenLory Mfg lanL Cr 6000
opLlonal Lu on lnvenLory Pub / ClA ur 20083 AsseL Dur|ng Lxc|se Invo|ce Cred|t
CenvaL payable Cr 20083 LlablllLy CenvaL lnvolce wlll noL be capLured and osLed Pence no enLry
Dur|ng Invo|ce Ver|f|cat|on
C8/l8 Clearlng ur
vendor ayable Cr
Ior Domest|c proceurement of Cap|ta| Goods at 8add| ] Goa
Dur|ng Gk
MaLerlal SLock ur 1000
C8/l8 clearlng Cr 1000
Dur|ng Lxc|se Invo|ce Cred|t
CenvaL AccounL ur 313
CenvaL Cnhold ur 313
CenvaL Clearlng Cr 103
Dur|ng Invo|ce Ver|f|cat|on
CenvaL Clearlng ur 103
C8/l8 Clearlng ur 1000
vendor ayable Cr 1103
Subsequent of Cap|ta| Goods
CenvaL AccounL ur 313
CenvaL Cnhold Cr 313
Ior Iactory Sa|e ( Domest|c ) I|ow of Lntr|es for Abbott as LL I|ow of Lntr|es for a Norma| Manufactur|ng Act|v|ty
Dur|ng 8||||ng Document kM recd from Customer for convers|on Cn kece|pt of kaw Mater|a|s (MIGCmovement type101)
CusLomer AccounL ur lnvenLory LL ur 10000 lnvenLory of 8aw MaLerlals ur
Sales AccounL Cr C8l8 Clearlng Cr 10000 lnvenLory of acklng MaLerlals ur
CenvaL CuLgolng Clearlng AccounL Cr C8/l8 Clearlng A/c Cr
Invoc|e 8ook|ng
Dur|ng Lxc|se Invo|ce Creat|on CenvaL lncomlng clearlng ur 1030 Cn Goods Issued for roduct|on (MIGCmovement type261)
CenvaL CuLgolng Clearlng AccounL ur CenvaL LL Cr 1030 ConsumpLlon of 8aw MaLerlals ur
CenvaL payable Cr lnvenLory of 8aw MaLerlals Cr
Ior Sa|e as LL
Ior Iactory Sa|e ( Lxport ) aga|nst 8ond]LU1 Dur|ng 8||||ng Document
Cn Sem|I|n|shed Goods kece|ved form rocess (MIGC
movement type101)
Dur|ng 8||||ng Document CusLomer AccounL ur 13000 lnvenLory of Semlllnlshed Coods ur
CusLomer AccounL ur Sales AccounL (Converslon Charges) Cr 13000 CosL of Coods ManufacLured (Semlllnlshed Coods) Cr
Sales AccounL Cr
Dur|ng Lxc|se Invo|ce Creat|on
Cn Issued of Sem|I|n|shed Goods for further rocess|ng
(MIGCmovement type261)
CenvaL LL ur 30213 ConsumpLlon of Semlllnlshed Coods ur
Ior 1k6C Cha||an CenvaL payable Cr 30213 ConsumpLlon of acklng MaLerlals ur
LA AccounL ur lnvenLory of Semlllnlshed Coods Cr
LA on hold AccounL Cr lnvenLory of acklng MaLerlals Cr
Dur|ng Ut|||zat|on Cn I|n|shed Goods kece|ved from rocess (MIGCmovement typ
CenvaL payable ur lnvenLoyr of llnlshed Coods ur
CenvaL AccounL Cr CosL of Coods ManufacLured (llnlshed Coods) Cr
LA AccounL Cr
Servlce 1ax CredlL Cr Cn I|n|shed Goods Issued for Sa|es (VL01Nmovement type601
CosL of Coods Sold (llnlshed Coods) ur
LA payment |n 8ank lnvenLory of llnlshed Coods Cr
LA on Pold AccounL ur
8ank Cr