Internal check on SB (1).PDF

INTERNAL CHECK ON STORES BILLS – STOCK & NON-STOCK Anand AFA/PF & PN  Internal check online mechanism: Stores bills (Stock & Non- stock) Procedure of Digital online submission of online stock bills was envisaged in letter...

INTERNAL CHECK ON STORES BILLS – STOCK & NON-STOCK Anand AFA/PF & PN  Internal check online mechanism: Stores bills (Stock & Non- stock) Procedure of Digital online submission of online stock bills was envisaged in letter no 2017/RS(M) paperless working dated 20.02.2018. Highlights of the letter are given below: After acceptance of material and generation of R note, vendor submits the bill on IREPS in bill submission utility. Firm uploads all relevant documents required for passing of bills like R.Note, Tax invoice, warranty/guarantee certificate, attested copies of indices for PVC calculation, if applicable etc. On submission of bills by the firm , IREPS generates unique bill registration number IPAS/IREPS/iMMS are interlinked On submission of bill in IREPS by firm, bill is pushed to IPAS, where bill is available for registration under Stores bills registration – Online bill registration. PO COPY MODIFICATION ADVICE After clicking the Online Bill Registration tab After clicking the bill passing and the following screen appears After clicking proceed button of any of the bill the following screen BILL COPY R-Note TAX INVOICE  IT DECLARATION INSPECTION CERTIFICATE WARRANTY CERTIFICATE Internal check of stores stock bills Receipt note: R note is a mandate document and basis for payment to the firm. On acceptance of material, R note is generated in iMMS/UDM R note contains the following fields a) R note Number and date of generation b) Purchase order No c) PO Sr No for which R note is generated d) Particulars of vendor e) Quantity and rate f) Consignee details g) Challan/ invoice no h) Quantity received, accepted and rejected J) Date of supply. Verify whether the material is received within the date of original delivery given in Purchase order/ modification advices of Purchase order. If material is received after original delivery purchase order or modification advice where original date is extended, then recovery of Liquidated Damages shall be levied @1/2% (half percent) of the price of store per week or part there of the week during which delivery is accepted and the upper limit for the recovery of LD in supply contracts is 10% of the value of the delayed supplies.  Tax invoice Tax invoice uploaded by the firm is in GST format. Tax invoice amount tallies with that of the claim. HSN code mentioned in Tax invoice is correct to the description of the item, and GST %age levied is accordance with HSN code. As per the place of supply and parties GSTIN, SGST, CGST and IGST are correctly classified  GST declaration: Firm should submit declaration that all the benefits accruing on account of change in tax rate and any additional input tax credit (ITC benefit) shall be passed on the Railway. Applicability of E invoice: if aggregate turnover is more than 5 crs GSTR 2A: If e invoice is applicable, IPAS verifies data of GSTR 2A submitted by the firm with GSTR portal and if there is any mismatch in data, then IPAS restricts the bill as Mismatch of GSTR 2A. Bill to returned to the firm for compliance.  Warranty Certificate & Guarantee certificate Whether there is any deviation in Warranty /Guarantee certificate uploaded with that of condition prescribed in Purchase order. Inspection certificate: Inspection agency will be notified in Purchase order concerned and firm has to submit material to the Inspection agency and said inspection agency after due process will issue inspection certificate for the quantity passed. This inspection certificate to be uploaded by firm. However , inspection certificate issued by RITES and RDSO are auto mapped and can be downloaded while passing the bill.  Freight: If freight to be paid as per Purchase order, documentary evidence of the same to be submitted by the firm. Statutory Variation clause: Variation in taxes and duties or fresh imposition of taxes and duties by State/Central governments in respects of the items stipulated in the contract, within the original delivery period stipulated in the contract, or last unconditionally extended delivery period shall be to Railway account. Price variation clause: PVC calculated based on formula notified in purchase order. Firm should upload notarized documentary evidences for the claim. Funds availability: Funds certification from the Budget section Bank account Details: Bank account details provided in purchase order/ modification advices should be verified with the actual bank account details of the claim. Bank guarantees/FDR: whether BG/FDR submitted is accordance with Purchase orders notified therein  Deductions and recoveries: SD to be recovered if it is specifically mentioned in Purchase order to recovered from the firms bills. Warranty rejections if any If Purchase order value is more than Rs.2.5 lacs than 2% GST TDS to be deducted except PSUs and Govt MSME’s 0.1% of tax under section 194Q Penalties such as liquidated damages, General damages and Risk purchase, if any. Recoveries such as wharfage, testing charges , inspection charges if any mentioned in R note.  Stores Allocations 207121 08 Imported stores purchased in India 207122 08 Purchases from cottage and small scale industries 207123 08 Purchases from Public Sector Undertakings 207124 08 Purchases from other Railways 207125 08 Purchases from other Govt Depts 207126 08 Khadi Purchases 207127 08 Local Purchases made out of imprest 207128 08 Others  Stores Allocations 207128 63 CGST 207128 64 SGST 207128 66 IGST 120671 99 Freight 008445 44 TDS 000021 12 Income Tax 207183 08 Liquidated Damages 120672 99 Wharfage 008446 04 Warranty Rejection  Allocations used in Medical Bills passing 110231 28 Basic Price 110231 72 CGST 110231 73 SGST 110231 75 IGST 000021 12 IT 008445 41 TDS 930652 00 Liquidated Damages  GeM Bills As per Rule 149 of General Financial Rules 201.7, procurement of common use Goods and Services by Ministries or Departments through GeM is mandatory, for Goods and Services available in GeM.  PO placed on GeM through stores department PO data will be received in iMMS from GeM through web service based on which a coverage PO will be generated in iMMS for both Stock and Non-stock items. Data provided on GeM while placing the order shall be auto-filled in the coverage PO generated in iMMS, while the other remaining relevant fields will be filled manually by the PO placing authority Once supply is received and accepted by consignee on GeM , Consignee's Receipt and Acceptance Certificate (CRAC) details and bill data will be received in iMMS from GeM through web service. Coverage PO along with bill data &CRAC details will be pushed to IPAS for payment A copy of the invoice will also be sent to IPAS (as in Bill data) R Note will be generated in iMMS for accountal of material in iMMS Payment will be made by paying authority through IPAS IPAS will push the bill payment data to iMMS and iMMS in turn will push that data to GeM for updating their payment records.  Brief procedure involving for GeM bill passing Railway buyer places the order in GeM portal. Seller accepts the order and starts the delivery process Consignee receives and accepts the consignment On acceptance CRAC (consignee receipt and acceptance certificate is generated) After CRAC, buyer creates the draft bill Buyer approves the bill with e-sign Buyer clicks on “ Make payment” The bill data pushed to IREPS server Bill details will be available in IPAS under GeM bill registration in Bills passing After successful payment, payment details updated in IREPS for communication.  Issuance of Coverage Purchase Order is mandatory against GeM contract for the passing the stock and non stock bills GeM Return reasons code