Unified Goods Theory Chapter 11 PDF

CHAPTER-11:- MISCELLANCEOUS __________________________________________________________________ Weekly Inventory:– All inward and outward consignments lying on hand in the goods shed must be enter in a register on Saturday at big goods shed and on Sunday at other goods shed. It is known as week...

CHAPTER-11:- MISCELLANCEOUS __________________________________________________________________ Weekly Inventory:– All inward and outward consignments lying on hand in the goods shed must be enter in a register on Saturday at big goods shed and on Sunday at other goods shed. It is known as weekly inventory. In weekly inventory of goods, railway marking etc, is given. After recording the consignments in weekly inventory register, inward consignments should be tallied with unloading book, delivery book, excess and unconnected goods register. The inventory shall be signed and dated by the station Master. Objective– 1. If invoice not received, message for calling invoices will be sent to forwarding station. 2. If goods are not received, message for calling consignment will be sent to forwarding station and copies of it will be issued to intermediate junction stations. 3. If Goods are unloaded but not delivered and also not recorded in weekly inventory, then information will be given to GRP/RPF. 4. If a part of delivered consignment is lying in goods shed, wharfage charges will be collected for it. 5. Exchange of packages and wrong delivery can be restricted by preparing weekly inventory regularly. 6. Claims can be prevented by preparing weekly inventory regularly. Modes of payment:- 1. Currency notes up to Rs 10,000 will be accepted if the charge is paid in cash by the passenger or merchant. 2. In some conditions bank draft or cheque is also accepted. 3. Military department can make payment through credit note and military warrant. 4. Offices of central/State Government can make payment through cheque and credit note but General Manager’s permission is mandatory. 5. A list of name and designation of the authorized officers and their specimen signature for payment should be sent to Station Master/ Cash office by CCM office. 93  6. Cheque must be issued by SBI / RBI in favor of Chief Cashier of the concerned railway. These cheques are not transferable. 7. Facility of credit note can be personally given to nominated railway customers who have regular business with railways. 8. Whom payment is made through Bank draft it must be in favour of PFA. 9. For booking of RMC, payment of freight can be made through Railway Credit note (T1601). 10. Facility of CNCC is given to some customer. 11. On some nominated stations for upper classes/luggage charges are accepted through traveller’s cheques, cheque and credit cards. Credit Note cum Cheque (CNCC):- 1) Application:- Railway customer who wants to avail this facility shall give application with following documents to CCM office. a) Details of name of party, name and address of firm/Branch office/Head office etc. b) A certificate from the nationalized/scheduled bank about the credit worthiness’ of the party 2) Eligibility Condition: The application for the facility will not be entertained unless the extent of average monthly business with the railway of the firm or individual is ₹10,000/- or above. 3) Security Deposit: The individual or firm permitted to use CNCC should deposit with the railway’s PFA sum equivalent to 7 days freight based on the highest transactions in any of the month of the previous 12 months transactions. The deposit May be in cash or Guarantee bond executed by a scheduled bank duly executed on ₹100/- stamped paper. 1) Validity - It will be valid for one year from date of issue. 2) CNC- CNC is a composite document. The upper portion containing the particulars of the consignment, from and to, chargeable weight, rate, amount of freight, particulars of invoice and railway receipt granted. The lower portion being authority of payment it has to be signed by the party duly authorized to issue CNC. It must be drawn upon and made payable by the Banker’s of the 94  firm. The firm should open the A/C where the railway A/C exist otherwise in any nationalized bank. 3) CNC BOOK:-CNC books are stocked in DCM office and issued to firm/individuals on sanction of this facility on payment of ₹100/- per book of 100 foils. 4) Responsibility for CNC Book:-Firms / individuals authorized to use CNC will be responsible for safe custody of the books issued to them. They will intimate name or names of person authorized to sign the CNC and send their specimen signatures, in triplicate to concerned Sr,DCM office.. 5) Alteration in CNC - In any conditions no alteration is permitted in CNC. In case any alteration is found to be necessary, the CNC should be cancelled and a fresh one issued with correct particular. 6) Depositing CNC in bank - The Chief cashier of concern railway or Divisional Cashier will collect and present the CNC to the Railway Bankers daily along with the Railway cash. To-Pay Consignment - The CNC will be deposited at the time of delivery. In case party is failed to do so, Railway Administration can withhold delivery unless the freight due is paid in cash. E-Payment E-payment means payment of freight by debiting customer’s account and crediting Railways account with bank online. This facility is provided to corporate customer. This facility is developed by CRIS which acts as a co-coordinator between Indian Railway and Bank. This facility can be provided at TMS (FOIS) locations only. Salient Features:- 1. This facility is introduced to provide better service to rail customers and to reduce cash transactions. 2. E-Payment system will be a 24 X 7 facility. 3. Any Rail customers having regular business with Railways may apply to the PCCM of concerned Railway. 4. When customer operating from more than one location may nominate one nodal branch of the bank for transfer of funds. However, he need to apply for this facility to each zonal Railway concerned separately. 95 5. Customer must have an account exclusively for this purpose at any internet banking enabled branch. 6. Tripartite agreement is to be signed among bank, customer and Railway and also Quadripartite agreement may be signed among bank, customer, Railway and authorized handling agent of the customer. After signing agreement Railways will give a unique customer code. 7. Customer will open an irrevocable letter of credit (LC) in favour of Railway for a minimum amount equivalent to 2 days of average freight of the highest transaction month of the last financial year. 8. Amount of LC/BG = Total freight during the highest freight transaction month of the last financial year ----------------------------------------------------------------------------------------------------------------- X 2 Actual days of transaction in concerned month 9. For new customer, amount of LC/BG may be decided in consultation with associate finance on the basis of traffic offered. 10. LC/BG should be valid for 12 months from the date of commissioning of the e-payment facility with a provision of its encashment up to 15 days after the validity period of LC. In case of agreement period two or more years, LC/BG should be valid for the same period of agreement with a provision of its encashment up to 90 days after the validity period of LC/BG. 11. PCCM & FA&CAO of the originating Railway will have the authority to add/delete rail customer for e-payment facility. 12. Details like Customer code, freight amount etc. will be fed in TMS by goods clerk at originating terminal. 13. Above data is captured by CRIS and passed on to bank. 14. Bank will process the data, and debit the freight from customer’s account and credit the same to Railway Account. 15. Zonal Railway may permit customers to make payment of ancillary charges (e.g. Siding charge, Shunting charge, Demurrage, Wharfage, Diversion fee, Freight undercharge etc.) also through E-Payment system. For this customer must enter into supplementary agreement with concerned zonal Railway. 96  Online Payment System (Other than E-payment) (RC 18 of 2021) Tremendous progress in information and communication technology has now made it feasible to introduce an Online Payment System through the web. it makes the process of paying all types of charges including freight and ancillary charges simpler, convenient, speedier and transparent. i. Ministry of Railways on 30th April 2021 issued guidelines for Online Payment System for Freight Charges. ii. Online payment system of freight charges has been launched on 2nd June 2021 after signing of MOU with SBI. Key features of Online Payment System: i. Online Payment System will be provided through Freight Business Development (FBD) portal via SBI’s payment gateway. ii. It will provide the facility for collection of freight and all kinds of ancillary charges e.g. Premium Charge (in case of premium indent), Wagon Registration Fee, Demurrage, Wharfage, Siding Charge, Shunting Charge, Rebooking Charge, Diversion Charge, etc. iii. Online Payment System through FBD shall be available 24×7. iv. Customer/Secondary Customer willing to avail the facility shall be required to register themselves on the FBD portal. v. Consignor/Consignee will be referred as Customer and Customer will be able to register his Endorsee/Handling Agent as Secondary Customer and indicate the name of charges (like freight and ancillary charges). vi. Customers already registered in e-RD need not register again for this facility on FBD. vii. The liability for payment of Railway dues lies with the Customer (Consignor/Consignee). viii. Online payment shall be available through all modes like Net Banking/RTGS/NEFT, Credit card/Debit card/UPI through customer’s Dash Board at the TMS location. 97 Goods Clerk Dashboard: For E-Registered Customers: i. A dashboard will be made available to Goods Clerk. ii. On logging-in, Goods Clerk will be able to see details of all registered Customer and Secondary Customer. iii. On the dashboard Goods Clerk will see Freight Charges, Premium Charge, Wagon Registration Fee and will feed Siding Charge, Shunting Charge, Wharfage and Demurrage (if calculated manually), Diversion Charge etc. for the customer. iv. The system shall raise charges against the Customer and the Secondary Customer. v. Once the payment is confirmed Railway Receipt/Money Receipt/GST Invoice, as the case may be, can be generated by Goods Clerk and the system shall also generate Payment Confirmation Slip against each payment. vi. When the customer is willing to make payment in draft/cheque/cash, the goods clerk will have the facility to punch the same in the dash board. vii. The details as fed in the system shall be picked up directly in the Balance Sheet. For Non E-Registered Customers: i. In case of non-e registered customer, the Goods Clerk shall be given the option to feed the details of the customer and identify the indent number of the same while registering demand. ii. Accordingly, Wagon Registration Fee, Premium Charge and Freight charges shall be calculated through the TMS and Goods Clerk will feed Siding Charge, Shunting Charge, Wharfage, Demurrage (if calculated manually), Diversion Charge etc of such customer. iii. In such cases, Railway Receipt/Money Receipt/GST Invoice can be generated by Goods Clerk. iv. The details as given above and as fed in the system shall be picked up directly in the balance sheet. 98 Registered Customer‖s Dashboard: i. Customer/Secondary Customer will receive a text message on his registered- mobile number and email ID regarding payment of due charges. ii. Customer/Secondary Customer will log-in to Online Payment System through FBD portal by their User ID & Password. iii. Customers/Secondary customer shall be allowed to select and pay the charges individually against each head. iv. System shall redirect the Customer to the Payment Gateway Page for selecting and authorizing the payments through the various modes available. v. Once the payment has been made successful, the same shall be indicated on the dashboard of the customer. vi. In case of successful payment by Secondary Customer, the same shall be shown paid in the dashboard of Customer also. vii. Railway Receipt/Money Receipt and associated GST Invoice shall be generated and shared with the Customer on his registered e-Mail as a PDF file. Process for online Refund: If freight charges are collected through online payment mode, then refund, if due, should be done through online mode in the respective bank account of customer. i. Refund of WRF: For refunds of WRF collected Online, FOIS will generate a refund file and send the same to SBI for arranging payment to the party. The refund list so executed is treated as a refund voucher by the originating station concerned. ii. Refund of freight on account of diversion to a shorter distance due to operational reasons: In case of shorter distance delivery on diversion on Railway account for which payment has been made online, the refund will be initiated by FOIS on generation of Supersession RR. FOIS will generate a refund file and send the same to SBI for arranging payment to the party. The refund list so executed is treated as refund voucher by the originating station concerned. The refund voucher will be part of the Balance Sheet which Traffic Accounts office can access through an online Balance Sheet submitted in FOIS. 99 iii. Refund of Demurrage & Wharfage: For refunds of Demurrage & Wharfage collected through Online Payment System, Goods Clerk will generate a payment order on basis of the waiver granted by competent authority and capture the authority details i.e. authority no. and date in FOIS. FOIS on the basis of the payment order will generate a refund file and send the same to SBI for arranging payment to the party. The refund list so executed is treated as a refund voucher by the station concerned. e-TRR (Electronic transmission of Railway Receipt) It envisages a user friendly and paperless transaction system where in RR will be transmitted electronically to rail customers through TMS. Concept: i. it is user friendly and paperless. ii. RR will be transmitted electronically to the rail customers. iii. Customers (Consignor & Consignee both) wishing to avail this facility will have to pre-register with Railway. iv. At the time of booking, the customer may opt for e-TRR and after completion of loading, e-TRR will be generated. v. The consignor will be able to transfer the e-TRR to registered user of his organisation or to invoiced consignee(s) through TMS. vi. Delivery of consignment will be given on e-surrender of e-TRR by the consignee. vii. The procedure of e-surrender will also be applicable in case of rebooking / diversion. Procedure: i. At the time of booking, registered customer will have to opt for issue of e-TRR & this option will be captured in the system. It is also advised that the customer who places manual indent, may also be permitted to opt for e-TRR. 100 ii. After completion of loading, e-TRR would be generated & transmitted through FOIS/TMS. iii. eTRR will capture a) the name & designation of Goods clerk issuing the eTRR, b) time of transaction, and c) location of transaction. iv. Once freight charges are collected & e-TRR is generated, no correction will be permitted in it. v. In case where more than one RR is issued for a rake, all such RRs may either be e-TRRs or normal RRs or mixed. vi. As & when e-TRR is generated, a system generated message (containing unique FNR no) will be sent to the consignor on registered email id and /or SMS to registered mobile number stating that it can open & view the details of e-TRR. vii. System will also send a PDF copy of e-TRR to the consignor. viii. On successful e-surrender, a transaction slip will be generated by the system which shall contain and unique Transaction id as well as transaction details like RR number, time & location of surrender, name & id details of consignee or his authorised agent. ix. The consignee / authorised agent will need to either print the transaction slip & e-TRR (PDF format) or show in Mobile for the purpose of delivery / rebooking / issue of supersessional RR. x. Delivery of consignment will be given to the person, who produces transaction slip and eTRR on his mobile or printout of the same. However Goods staff will also obtain signature of the person taking delivery in the delivery register. xi. In case of partial delivery, relevant remarks should be given in the e- surrender transaction slip into the system. Viewing and transfer of eTRR: i. Customer shall login the e-demand module on FOIS and choose eTRR icon. ii. After filling FNR number and password, consignor will be able to view eTRR. 101 iii. On same screen consignor will choose transfer of eTRR option. For this he will be need an OTP which will be sent by the system. iv. After transfer of eTRR a confirmation message of “successful transfer” will also be sent to the consignee. Online Goods Balance Sheet Introduction: Monthly Goods Balance Sheet is a Statement of Account prepared by Chief Goods Clerk (CGS) in the duly prescribed Proforma and under prescribed Heads of Accounts showing the liabilities accrued at the Goods Shed on account of Freight Services. The Monthly Goods Balance Sheet is divided into Credit and Debit Heads. All items displayed on the debit side are those for which Goods Shed is responsible to recover the charges for rendering of different types of freight services. Credit side will display the mode of clearance liability either by means of Cash, Cash Vouchers or any other Authorised Voucher. Stations are required to send Goods Balance Sheets on monthly basis to the Accounts Office, even in case there has been NIL transaction during the month. The existing manual system of monthly Goods balance sheet in Indian Railway is replaced with online Goods balance sheet. Online Goods balance sheet is prepared in TMS (Terminal Management System). Objective: i. It promotes paperless working and transparency. ii. It provides accuracy in all relevant documents of balance sheet. iii. It minimize the error like calculation, delay in submission to Traffic accounts etc. iv. It saves manpower especially designated for preparation, collection and submission of balance sheet. v. Timely accountal of errors sheet and its clearance resulting in minimization of outstanding. Procedure: i. Debit & Credit heads captured in TMS automatically on the basis of daily working. Generation of Goods Balance Sheet from TMS Application keeps happening in the TMS Application as the user reports the different accrual/collection/refund/remittances. 102 ii. At the end of every day, we have to feed CR Note. iii. The submission of Monthly Station Goods Balance Sheet to Traffic Accounts Office can be done online in FOIS/TMS Application. The Goods Shed User needs to enter the Submission declaration, and date along with the specific remarks. The Navigation for submitting Monthly Goods Balance Sheet to Traffic Accounts Office is available at Main Menu → Queries → Charges → Balance Sheet → Submitted to Account Office. iv. None of the fields in the debit / credit side of the Goods Balance Sheet is editable as it is just an output report based on the input done by the Goods Shed User in the FOIS/TMS Application. If any mistake in feeding in TMS duly daily working, we can rectify with the help of force debit / credit option. v. Opening Balance in the Goods Balance Sheet for any FOIS/TMS location can only be updated as a one-time activity. The same is updated by sending the authorized message from Competent Authority i.e. Dy COM/FOIS or Sr. DCM addressed to CAO/FOIS Office with required details, ie Location Code and Opening Balance Amount, to OCC/CRIS/HQ. vi. Once the Monthly Goods Balance Sheet has been generated at the Goods Shed then the same is available to Traffic Accounts Office through the Error Sheet Module for Auditing purpose. This is available through FOIS website to authorized users. The concerned officers of the Traffic Accounts Office can enter their remarks against each Debit/Credit Head in the provision provided for the purpose in the Balance Sheet Screen of the Traffic Accounts Error Sheet Module. The Remarks of the Traffic Accounts Office will be electronically transferred to the FOIS/TMS Location and will be available in the Monthly Goods Balance Sheet Screen for viewing and taking corrective measures if required. Electronic Way Bill Electronic Way Bill or E-way bill is a document required to transport goods from one place to another if the goods value exceeds Rs.50,000. It is a document generated from the GST portal before transporting the goods either by road, rail or airways. The document will contain details of the goods being transported along with the names of the consignor, consignee, transporter etc. 1. Eligible documents for Generation of e-way bill are as under. a. Tax invoice b. Delivery challan 103 c. Transporter ID d. Transport document number (FNR number in case of transported by Railways) 2. When the goods are transported by Railways, the E-Way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of movement, furnish, on the common portal, the information in part B of Form GST EWB-01. The Railways shall not deliver the goods unless the E-Way bill produced at the time of delivery. 3. E-Way bill is required to be generated where the consignor of goods is Central Government / Government of any state or a Local authority for transport of goods by rail. 4. In case customer is unable to supply E-Way bill, an undertaking may be taken from customer that either he is not required to generate E-Way bill or that in case of non-compliance he is solely responsible for all legal and financial consequences. 5. In the case where the consignee does not produce an e-way bill on account of value of the consignment being less than Rs. 50,000/- he shall give an undertaking in this regard as per format enclosed as Annexure B. 6. Process of generation of FNR number to enable generation of E-Way Bill: i. FNR will get generated at the time of registration of indents (for each individual Forwarding Note) at the station or through e-demand registration by the customer. ii. This generated FNR number is to be conveyed to the indenting party for further generation of E-Way Bill on the GST Portal. iii. For e-demand customers, the FNR number thus generated shall be made available on their registered e-mail id. iv. Customer (Consignor/Consignee) shall generate the E-Way Bill on the GST Portal feeding the FNR number in the place of Transport Document Number. 7. Validity period of EWB: For a distance of 100 KM the validity period for the EWB is one day. For every 100 KM or part thereof after, an additional of one day is added to the validity period of the EWB. Validity period will start after feeding the FNR number in place of Transport Document Number. 104