INTERVIEW QUESTION & ANSWERS ON GST

INTERVIEW QUESTION & ANSWERS ON GST

What is Interstate Supply?

Under GST, the supply of goods or services from one state to another would be called as interstate supply. The GST Act defines interstate supply as when the location of the supplier and the place of supply for the customer are in:

Two different States; or

Two different Union territories; or

State and a Union territory.

In addition to the above, the supply of goods imported into India, till they cross the customs station is also classified as interstate supply. Also, the supply of goods or services to or by a Special Economic Zone developer or a Special Economic Zone unit is classified as interstate supply.

What is Intrastate Supply?

Under GST, the supply of goods or services within the same state or Union territory is called as intrastate supply. However, the supply of goods or services to a Special Economic Zone developer or Special Economic Zone unit situated within the same state would not be intrastate supply. As any supply of goods or services to a Special Economic Zone developer or Special Economic Zone unit is classified as intrestate supply.

GST Interstate vs Intrastate Supply

Under GST, interstate supply attracts Integrated Goods and Services Tax or IGST. Intrastate supply attracts both Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST). In the case of intrastate supply, the GST rate for the goods or services would remain the same. However, the GST rate and tax amount are divided equally into the two heads namely SGST and CGST.

For example, if a Rs.1,00,000 worth laptop is sold by an electronics store in Maharashtra to a customer in Karnataka and the applicable GST rate is 18%, then Rs.18000 IGST would be applicable. If the laptop is sold by an electronics store in Maharashtra to a customer in Maharashtra, then CGST or Rs.9000 and SGST or Rs.9000 would be applicable.

NOTE: RECOVERABLE attribute box value plays important role in the recoverability of Tax. But remember tax recoverability depends on attributes mentioned at three different levels (Item classification, Tax type definition and Claim term).

BOE DEFINATION:  An account of goods entered at a customhouse, of imports and exports, detailing the merchant, quantity of goods, their type, and place of origin or destination. It is issued by the customs presenting the total assigned value and the corresponding duty charged on the cargo.

BOE Amount Write-Off

You have a facility to write off the Un-applied BOE amount in a BOE Invoice which no longer to be applied against any Receipts. If the Customs Duty paid need to be written off for any reasons, you can make use of this functionality. For example, the Customs Duty is paid through a BOE Invoice and during transit of goods from the port to the Organization; the duty paid goods were lost in transit. In such cases, the duty paid on such goods cannot be applied to the inventory receipt transaction and the duty paid need to be Written Off.

General Setup Related:

1. Why the "Tax Regime Name" field in Define Document Sequencing form is not showing value of Regime in List of Value (LOV)?

The LOV Value query is based on the description of Regime defined in the Define Regime form. So in case if the description is not provided then the LOV will not show any value.

2. Why the tax calender defined in General Ledger in not appearing in List of Values in Define Regime Form?

The LOV query is hard coded to check the start date as 01-APR and end Date as 31-MAR, so if user define start and end date different then above then it will not show in List of Value. IRISO

3. Inventory Organization not showing in the Accounts tab of Tax Type Definition .Why?

Please make sure the Security Profile Option that has been set has proper access to the Organizations and also make sure the Profile "GL Ledger Name" is correctly setup

4. How to Define Intended Use?

Please perform the following to define intended use:
1. Navigate to Oracle Financials for India Responsibility
2. Asia/Pacific Look up > Query for JAI_INTENDED_USE
3. Add a lookup that will be used for recovering the Tax (Currently we use the terminology as MODVAT Claim)
4. While creating Receipt or AP invoice please select "Intended use"
5. Retest the issue

5. We have created GST regime and assigned one registration number for Operating unit and trying to assign one more GST registration number and system is giving error "Tax Regime Name can not be duplicated". Please clarify.

Following is the clarification:

1. Per functionality, One Regime can have only one Primary Registration Name value.
2. For example, the GST Regime can have the GST Registration number as the Primary value, the TDS Regime can have the TAN# as the primary value.
3. If the you want to store additional attributes for the first party, you can use the 'Reporting Codes' feature. Alternately, you can add the PAN# value in the Secondary Registration name value.

6. System is not allowing to attach two different reporting code values for the same Reporting Type Name in GST Regime definition form. Please clarify.

Following is the clarification:

1. Per functionality, user can have only one default value at the Regime/Third party setups.
2. E.g. The third party is a service provider of services belonging to SAC Code xxxxxxx.
3. During the transaction flow, if the services offered are other than default services, then he can select the value at the transaction level for tracking the required value.

7. Getting the following error message when trying to configure the Third Party Registration Setup with more than one Primary Registration value setup:
"Tax Regime name cannot be duplicated". How to resolve this issue?

It is the intended functionality. One Tax Regime can have ONLY one Primary Registration name value.  e.g. GST can have only GST Registration No.as the primary registration. no.

8. Can Common Configuration setup be performed at Inventory Organization level?

Common Configuration setup needs to be done at Operating Unit Level and not Inventory Organization level

9. For Non-Recoverable Tax is it required to create new Tax Type or just create a new tax rate by selecting existing Tax Type and make recoverable percentage to "0"?

The present GST architecture is completely user configurable and its up to the business to decide whether they need a new tax type or use existing tax type and just create a new tax rate with percentage as 0.

10. When common configuration is to be set at Operating unit level then why in Organization Type List of values "Inventory Organization" is allowed to be selected?

The form is showing Inventory Organization because the form is also used for Outside Processing setups. These setups need to be performed at Inventory Organization level only. The Tax Defaultation method has to be at Operating unit level.

11. Why the India Tax Details form is not showing Any Data when navigated using Tools => India Tax Details? 

Make sure that "Post Upgrade Steps" from the [Doc Id 1590646.1] are performed. You can validate the Licensing & JAI Events Setup by generating LOCSTATUS [Doc ID 1542754.1]

12. GST Registration Number not available in First/Third Party Registration Form. How to Resolve this?

You can add GST Registration number look up in Asia/Pacific Look form under "JAI_REGISTRATION_TYPES". Post adding in this look up it will be available in First/Third Party registration. You can define below value in lookup:

Code: GSTIN
Meaning: GST Registration Number
Description: GST Registration Number
Start date: Sysdate

13. Getting the following error message when trying to create the first party registration for the Inventory Organization:"JAI_PARTY_REGIME_LVL_DUP".

Setup used:
One Operating Unit(OU) and 2 Inventory Organizations(IOs) under this OU.
Defined First Party registration for the OU.
Getting the error message when trying to define the first party registration for the IO.
Please advise.

Per functionality, the first party registration setup can be done either at OU level or IO. But not both. In your case, as you have already defined the setup for the OU, system is not allowing to define at the IO level which is the intended functionality. From a testing (OFI-GST-EAP) perspective, you can configure the IO of another OU and start testing.

14. Are there any API/Interface to load Third party Registrations & Item Classification?

Per functionality there are not API/Interface provided to upload the Third party registrations and item classifications. Customers are recommended to customize this.

15. What will be the prefix for GST data base objects?

The Data base objects prefix will remain JAI% i.e. same as in Oracle Financials for India. There is no change in this.

16. Interim Recovery and Recovery Accounts are Greyed out..Why?

The Interim recovery and Recovery account fields will be enabled only if the
Recoverable flag is checked in the Details tab of Tax Type Setup

17. Recovery Rate is greyed out in Tax rates Screen.Why?

Recovery rate will be enabled only if the tax type code picked
has recoverable flag checked in the Details tab of Tax Type Setup

18. What is the use of Tariff Code and Tariff Number in Item Classification form?

Tariff code and number is not relevant for GST. This is useful for customer who still will be using Excise regime e.g. petroleum industry

19. How to Import GST Entries to General Ledger. Is there any concurrent?

There is no concurrent specific to GST. The entries will get created in GL_INTERFACE with Source as "Financials India"

From General Ledger Please use Journal Import Screen to import these entries to GL. Pick the Source as "Financials India"

20. How to create Adhoc taxes in GST?

While creating Tax Rate, pick the Tax Rate Type vale as "Adhoc Amount" in the List Of Values

21. Is there any API for performing Item Classification as there are lot of items to be classified?

API is not available. But the user can make use of Item Templates. Item classification can be done in two ways

a) User can set the item attributes manually (OR)
b) Create a Template with item attributes and then assign the same to the item

22. End Dated Reporting code in Third party registration form is still appearing in Tax Rules List Of Values. Why?

Though the reporting code is end dated in third party registration for one third party, the same reporting code can be used for different third party. System will check the date effectivity only if the reporting code is end dated in the reporting type definition UI.

23. After application of GST Patch will the existing India Localization details be deleted?

No. The details will not be deleted but the forms will be in read only mode

24. Does India - Open Transactions Report for Prior-GST (XML Publisher) retrieve the records that doesn't have India Localization taxes but has E-Business taxes?

The report will fetch data only if India Localization taxes are present
The report will not capture data with respect to transactions that are open with EB Tax

O2C:

1. Interim Recovery and Recovery Accounts are Greyed out..Why?

The Interim recovery and Recovery account fields will be enabled only if the Recoverable flag is checked in the Details tab of Tax Type Setup

2. Recovery Rate is greyed out in Tax rates Screen. Why?

Recovery rate will be enabled only if the tax type code picked has recoverable flag checked in the Details tab of Tax Type Setup

3. Why does document sequence/invoice number doesn't generate even after ship confirm?

Setup 1
========
Please check the flag "Raise Business Events" in Shipping and Global Parameters

Setup for WSH event Business Event:

1. Shipping Parameters:
OM responsibility->Oracle Order Management->Setup->Shipping->Shipping Parameters

Set check box 'Raise Business Events' to 'Yes'.

2. Global Parameters:
OM responsibility->Oracle Order Management->Setup->Shipping->Global Parameters

Set check box 'Raise Business Events' to 'Yes'.

Setup 2
=======
Please make sure that the Document Sequence is being defined in below form

Oracle Financials for India --> Define Document Sequencing

4. While trying to define Document Sequence Organization LOV doesn't show any values..Why?

Please check whether the regime for which the document sequence is required is mapped against first party registration

Navigation: Oracle Financials for India--> Party Registrations --> Define First Party Registration

Pick the Regime Type, Organization Type, Organization Name and click on Find Window

In the registrations tab, check if the Regime Code is mapped or not
If not mapped please map the same and then try creating the Document Sequence again

5. Taxes are not matching when checking in India Tax details UI from Sales Order and Fulfilled Orders. Why?

Please query the Tax rate in "Define Tax Rate" under Oracle Financials for India --Define Tax Rate
There will be a end date provided for existing tax rate and a new rate would have been defined
Sales order created when the tax rate is X% and shipping performed when the tax rate is Y%
Thus the difference.

6. Why the Tools > India Tax Details is grayed out at Sales order Line Level or AR Invoice Line Level?

Tools > India Tax Details will be enabled only at header level for any document. Thus to apply or review taxes one must need to keep the cursor at document header and then navigate.

7. Tax Amount not showing in Sales Orders Localized/AR Localized Form. Why?

Unlike earlier we will no longer have Localized forms in the new GST solution and to view the tax details Query the Base Sales Order Screen and Navigate to Tools --> India Tax Details and for AR Transaction Query the Base AR Transaction Screen and Navigate to Tools --> India Tax Details

8. It is observed that even though Third party Registration setup is not done System allows to apply tax in AR Invoice. Please clarify.

1. Please note that it is the intended functionality that the system allows the user to apply the tax without the third party registrations.
2. E.g. When user need to issue an invoice to a Non registered dealer/party, it is not required to record his registration details.

Hence it is at the discretion of the user to register the party details or not based on the requirements.

9. Tax Category Defaulted through Tax Rules not visible in manual AR transaction. How to resolve it?

The cause of the issue is organization and location is not selected. The Tax category will be visible only post selection of organization and location. Please perform the following to resolve the issue:
1. Query the manual AR transactions
2. Navigate to Tools > India Tax Details
3. Select the organization and location. Save changes
4. Retest the issue

10. How to have different Document Sequencing for Sales Order and AR transactions?

While Defining the Document Sequencing please pick Document Type as "Sales Order" for Order transactions and "AR Transactions" for Manual AR Transactions

11. How to have a new Document Sequence for every Order/AR Transaction type?

While defining the Document Sequencing, please pick Document Category from the List of Values to achieve the same

12. Taxes are not showing in India Tax details after Ship Confirm is completed. Why?

Please check the flag "Raise Business Events" in Shipping and Global Parameters

Setup for WSH event Business Event:

1. Shipping Parameters:
OM responsibility->Oracle Order Management->Setup->Shipping->Shipping Parameters

Set check box 'Raise Business Events' to 'Yes'.

2. Global Parameters:
OM responsibility->Oracle Order Management->Setup->Shipping->Global Parameters

Set check box 'Raise Business Events' to 'Yes'.

13. Concurrent India-Check Delivery OM/INV Interface not triggered after Ship confirm

Please check the flag "Raise Business Events" in Shipping and Global Parameters

Setup for WSH event Business Event:

1. Shipping Parameters:
OM responsibility->Oracle Order Management->Setup->Shipping->Shipping Parameters

Set check box 'Raise Business Events' to 'Yes'.

2. Global Parameters:
OM responsibility->Oracle Order Management->Setup->Shipping->Global Parameters

Set check box 'Raise Business Events' to 'Yes'.

3. Make sure the triggers are enabled

14. While Completing Manual AR Invoice the below error appears. How to rectify the same?

APP-AR-11526 : Encountered an error in JAI_AR_TAX_DET_PKG.determine_manual_ar_tax.Unexpected exception:ORA-1400:cannot insert NULL into ("JA"."JAI_RGM_RECOVERY_LINES"."ORGANIZATION_ID")

The cause of the issue is organization and location is not selected.
1. Query the manual AR transactions
2. Navigate to Tools > India Tax Details
3. Select the organization and location. Save changes
4. Retest the issue

15. In the AR Transactions. India Tax Details form, user is unable to view the List Of Values for the fields: Inventory Organization and Location. Please clarify.

1. Ensure that the First Party Registrations Setup is done for the Combination of Inventory Organization and Location.
2. Check afresh

16. Error "Encountered an error in JAI.PLSQL.JAI_TAX_PROCESSING_PKG.IMPORT_DOCUMENT_WITH_TAX Encountered an error in JAI_AR_TAX_DET_PKG.determine_importing_ar_tax. No desired account was found for tax rate" In Auto Invoice Log file. How to resolve?

The cause of the error is Organization and location used in Sales order is not registered in Tax Type. Please perform the following to resolve the issue:

1. Navigate to Oracle Financials for India

2. Tax Configuration > Tax Type > Query the Tax Type used > Register the organization and location and its accounts

3. Retest the issue

17. Error "JAI_TAX_ACCOUNTING_PKG.get_accounting_ar_receipt. No Revenue or Receivable Accounting" While applying Taxes on AR Receipt?

The cause of the issue is not all the accounts provided in Tax Type Definition form of Tax Type used in AR Receipts. Please perform the following:

1. Navigate to Oracle Financials for India

2. Configuration > Tax Type > Query the Tax Type

3. Provide Accounts and Save changes

4. Retest the issue

18. Is it required to do E-Business Tax Setup in GST, in order to have the taxes carried forward from Order to Invoice?

E-Business Tax Setup is not required in GST in order to have the taxes carried forwarded from Order to Invoice

19. Shipment is completed without item classification. Is it intended? Also is it mandatory to have third party registration setup to complete the shipment?

Item classification setup is required for HSN/SAC code capturing and tax recoverability.
System will not stop the shipment if the item classification is not done. system is behaving as intended.

Third party registration is not mandatory to complete the Shipment

20. When user attach the tax to manual AR transactions, On what basis the distribution gets picked for the relevant tax?

The tax gets picked up based on the Organization and location user picks up in the India Tax Details
For the same combination whatever accounts has been defined in tax type, the same will be picked up for distributions

P2P:

1. On Saving the receipt getting error in Receiving Transaction form "Code Combination Not Defined". How to resolve it?

The cause of the error is Tax Accounts are not provided in the Define Tax Type form. Even if single account is left blank the above error will come. Please setup up all the accounts using below navigation:

       1. Navigate to Oracle Financial for India

       2. Tax Configuration > Regime > Query the Regime

       3. Enter missing accounts in accounts tab and save changes

       4. Retest the issue

Taxes are not shown in Purchase Order localized form. Why?

2. Tax Amount not showing in Purchase Orders Localized Form

Unlike earlier we will no longer have Localized forms in the new GST solution and to view the tax details Query the Purchase Order and Navigate to Tools --> India Tax Details.

3. Why the Tools > India Tax Details is grayed out at RFQ, Quotation, Requisition, Purchase Order, Receipt, Invoice Line level?

Tools > India Tax Details will be enabled only at header level for any document. Thus to apply or review taxes one must need to keep the cursor at document header and then navigate.

4. Is Outside processing & Tax Deducted at Source (TDS/Withholding Tax) is supported in GST Phase 1?

In GST Phase 1 Outside processing and TDS (Withholding Tax) is not coded. These functionalities will form part of next phase of GST. As of now user can park the test cycle related to Outside processing & TDS functionality.

5. While validating the invoice getting error: Unexpected error occurred during Tax Calculation: Inventory organization and location are required by some of taxes. How to resolve it?

The error is coming because Organization and Location is not selected in Tools > India Tax Details form.

      Please perform the following to resolve the issue:
     1. Query the invoice in invoice workbench

     2. Navigate to Tools > India Tax Details

     3. Select the organization and location and save it

     4. Retest the issue

6. Taxes are calculating as 0 in AP Invoice. Why?

The cause of this issue is tax rate used in the invoice was end dated and that is the reason it was not getting calculated. Please perform the following to resolve the issue:

    1. Navigate to Oracle Financials for India

    2. Tax Configuration > Define Tax Rates > Query the Tax Rate

    3. Create a new rate. Save Changes

    4. Retest the issue

7. When the receipt is created with taxes, it is observed that the tax accounting entries are not generated. Please clarify.

Per Functionality, before saving the receipt, user should navigate to 'India Tax Details' form and tick the Checkbox 'Confirm Taxes'.

Once the taxes are confirmed and the receipt is saved, please check for the completion of the Base concurrent request 'Receiving Transaction Processor'.

Then verify whether the entries are generated in GL_INTERFACE or not.

8. While perform Recovery Process getting the error "JAI_RGM_ACTION_CHK", How to resolve this?

The cause of the error is either of following is not provided:

- Tax Invoice Number

- Tax Invoice Date

- Action

Please provide the Tax Invoice number, Tax invoice date and Action as "Recover". Once done populate the details on lines. Select the line for which you want to process recovery and then click on Process button.

9. While Performing Receipt "Recoverable Flag" is not checked. How to resolve the same?

Following conditions will make the recoverable flag checked:

     1. Tax should be recoverable

     2. Item classification should be defined

     3. Intended use should be selected in Tools > India Tax Details form

     4. Claim Term Definition should be in place

Please check all the above point the issue should get resolved.

10. India Program to Generate 3rd party invoices not creating Third party invoices?

In GST Architecture the concurrent India Program to Generate 3rd party invoices is obsoleted. In GST whenever a receipt is having third party tax then post completion of Receiving Transaction Processor successfully concurrent "Third party Invoices - Payables open interface Import (Payables Open Interface Import)" will auto trigger and create third party invoice.

11. What are the points to be validated if Third Party Invoice is not getting generated?

1. Third party Registration must be done for third party vendor

2. The PO/Receipt should contain that vendor and vendor site.

12. How to avoid Error: ORA-20001: APP--20110: Encountered the error in trigger JAI_RCV_RT_ARI_T1, while Receiving Transactions (RVCTP)?

Once the receipt is created, make sure that the "Confirm Taxes" is checked before performing the Receive Transactions

13. Delivery Accounting not happened for non recoverable tax. What can be the cause?

In case of Organization having costing method as "Average" and Purchase order destination is inventory then as per intended behavior application will not generate accounting for non recoverable tax. In average costing organization we update non recoverable tax to Costing Interface tables so that the item cost can be updated. Delivery Accounting will happen only in below cases:

- When the costing method is Standard for the organization where receipt is created

- When the destination type is Expense in Purchase Order and costing method is average.

14. From where the AP Accrual Account or Expense AP Accrual Account will be picked in Receipt Accounting?

AP Accrual or Expense AP Accrual will be picked from Organization Parameter form 

15. Line Details not available in Requisition, Quotation, Purchase Order > Tools India Tax Details. How to resolve it?

The cause of the issue is Common configuration setup is not performed for the operating unit where requisition or quotation or purchase order is created. Post performing the setup the line will be available.

16. For the manual AP invoices, observed that the recoverable check box is not getting enabled. Pl advise, how to enable the tax recoverability for the manual AP invoices:

For the manual AP invoices, following should be the criteria for enabling the Recovery mechanism: 

1. Tax type code and tax rate code should be recoverable
2. Define claim terms. In the Claim terms definition, do not give any value for 'Item Classification' and 'Recovery Account' fields. Select a valid value for the field 'Intended Use'. The same value should be used in India Tax details when the manual AP invoice is created.
3. In the AP Invoice workbench->India tax details form, user should ensure to select the values for 'Inventory Organization', 'Location' and Intended use' fields.
4. Attach the relevant applicable tax rate code.
5. SAVE
6. Check afresh.

17. It is observed that system is not showing the 'Bill From' and 'Bill To' values in the Tax Rules Definition form for the TDB. It is showing ONLY 'Ship From' and 'Ship To' values. Please clarify

Following is the clarification for the reported issue:

1. Please be informed that per the Scope of the OFI-GST functionality, it is an intended behaviour that the system shows only 'Ship From' and 'Ship To'.

2. Also, to inform, as the GST tax applicability depends on the combination of 'First Party Jurisdiction', 'Third Party Jurisdiction' and 'Item Being transacted', user can define the rules with the following combination:

2.1. First Party Reporting Code.
2.2. Customer Reporting Code / Supplier Reporting Code.
2.3. Item Classification.

The above combination should be able to help you out to map the requirements of 'INTRASTATE' or INTER STATE' tax applicability.

18. TDS Details form is not getting opened from AP Invoices workbench. It is throwing the error message "Please check Third party registration of current supplier and complete calendar setup of withholding tax regime".Please. clarify.

Please ensure that the First Party Registration setup is done with the Primary Registration Name = TAN Number. Test afresh

Questions asked in GST Interviews:

1.       Explain about Complete Setup of GST?

2.       What are the issues faced by you in GST implementation?

3.       P2P accounting entries (only tax related) including non recoverable tax

4.       O2C accounting entries (only tax related)

5.       Any idea about patches applied?

6.       What is the impact if item classification is not done?

7.       How do you setup GST for non recoverable tax?

8.       What is the important step at receipt level?

9.       What do you do for reverse charge mechanism scenario?

10.   What are the limitations of GST when compared with EB Tax?

11.   What are the Setups of EB Tax?

12.   Any idea about TCA and What is the importance of TCA in EB Tax?

13.   Explain what is the basis for defining rules in EB Tax?

14.   How do you rate yourself in Payables and Receivables?

15.   Have you ever worked on implementation of Payables and Receivables?

16.   What are the main setups in Payables which are mandatory?

17.   Is there any automated way for invoice generation (Pay on receipt) and what is the source of invoices called (ERS)?

18.   When accounting will happen for AP invoice?

19.   What are the main setups in Receivables which are mandatory?

20.   Any idea about SLA and what is its importance?

21.   How SLA can be of help to organization with an example?

22.   What are the Components of SLA?

23.   Any idea about costing? How many types of costing available?

24.   Is it permitted to value the inventories of a listed company with standard cost?

25.   What is the difference between Standard costing and Weighted average costing?

26.   What is the method of costing that your present client is using on which you are working?

27.   What are the accounting entries with regard to costing?

28.   What are the variance accounts that will be available with standard costing or weighted average costing?

29.   What is purchase price variance and Invoice price variance?

30.   Have you ever raised SR with oracle support? Do you have support identifier with your present company?

31.   What are the major issues that you found for yourself in your implementation?

32.   What are the major issues that faced by your client during implementation and/or Support and what is the solution that you have offered either by SR / self solution?

33.    What if I have given you a new task/issue which you haven’t done and how do you try to resolve it?

Costing Entries:

Method	Type of Tax	Accounting Entry
Average Costing	Recoverable Tax	After Receipt Accounting  (with tax amount) Interim Recovery a/c Dr     To Inventory AP Accrual a/c
		After Recovery (with tax amount) Tax Recovery a/c Dr      To Tax Interim Recovery a/c
	Non Recoverable Tax	After Receipt Accounting  (with tax amount) Receiving Inventory a/c Dr     To Inventory AP Accrual a/c
		Once the delivery transaction is done, it will be added to item cost (with tax amount) Material a/c Dr      To Receiving Inventory a/c
Standard Costing	Non Recoverable Tax	At the time of Receipts (with tax amount) Receiving Inventory a/c Dr      To Inventory AP Accrual a/c
		At the time of Delivery (with tax amount) Purchase Price Variance a/c Dr      Receiving Inventory a/c Dr
	Recoverable Tax	After Receipt Accounting  (with tax amount) Interim Recovery a/c Dr     To Inventory AP Accrual a/c
		After Recovery (with tax amount) Tax Recovery a/c Dr      To Tax Interim Recovery a/c
Direct Delivery	Recoverable Tax	After Receipt Accounting  (with tax amount) Interim Recovery a/c Dr     To Inventory AP Accrual a/c
	Non Recoverable Tax	At the time of Receipts (with tax amount) Receiving Inventory a/c Dr      To Inventory AP Accrual a/c
Standard Delivery	Recoverable Tax	After Receipt Accounting  (with tax amount) Interim Recovery a/c Dr     To Inventory AP Accrual a/c
	Non Recoverable Tax	At the time of Receipts (with tax amount) Receiving Inventory a/c Dr      To Inventory AP Accrual a/c