Standard Accounting Procedure(SAP) for Logistics Post communicated in Department of Posts Directorate Letter No.No. 16-12/2020-PD dated 01/08/2024.
No. 16-12/2020-PD Government of India
Ministry of Communications
Department of Posts (Parcel Directorate)
***
Malcha Marg Post office complex, Chanakyapuri, New Delhi-110021 Dated:01.08.2024
To
All CPMSG
Subject: Standard Accounting Procedure for Logistics Post - Reg
This is regarding the revised Standard Accounting Procedure (SAP) for Logistics Post service, enclosed with this letter issued vide PAF Wing letter number PA/ CSI/02/185/22-23/922 dated 16.10.2023 (copy enclosed).
2. The revised SAP enclosed with the letter outlines the accounting procedures with detailed heads for revenue realized for various value-added services. The SAP is classified for the following categories of customers utilizing the Logistics Post service:
i. Walk-in or one-time customers, and,
ii. Contractual advance customers
3. As on date, the provision for contractual customers is yet to be made in the system. Once the same is made, relevant instructions for the same will be issued.
4. Until issue of said instructions on the subject matter, revised SAP for Logistics Post for one time/walk-in customers shall be implemented for the purpose of accounting of the said service.
5. It is requested to implement accounting for Logistics Post as per revised SAP for, excluding clauses 2(b), (c), (d) and (e) for operational and accounting purposes till further orders.
This issues with the approval of the Competent Authority. Enclo: as above
(G D Gupta) Assistant Director
PA/CSI/02/185/22-23/922.
Government of India Ministry of Communication
Department of Posts PAF Wing, Tech/CSI Section DakBhawan
Sansad Marg, New Delhi - 110001
To
The Deputy General Manager
Parcel Directorate
Dated: 18th Oct 2023
Malcha Marg PO Complex
Chanakyapuri,
New Delhi-110021
Sub: Standard Accounting Procedure for Logistic Post-Reg.
Ref: Parcel Directorate Letter No F No.32-01/2023-PD dated 02.03.2023, 15.06.2023 and 23.08.2023.
With reference to the letters under reference, Standard Accounting procedure dated 16.10.2023 for logistic Post services is enclosed herewith for further necessary action please.
This issues with the approval of Sr. DDG (PAF).
(Bapiraju GVBN) Accounts Officer (Tech/CSI)
Government of India
Ministry of Communication
Department of Posts, PAF Wing (CSI SECTION)
ACCOUNTING PROCEDURE FOR
Logistic Post Service
(Ver 1.0)
File No: PA/CSI/02/185/2022-23
Issued: 16.10.2023
Source: SOP dated 15.06.2023
1. STANDARD ACCOUNTING PROCEDURE FOR LOGISTIC POST SERVICE INTRODUCTION
Logistic Post is a time-sensitive special service available only between specified cities/towns, through surface. Designated Logistics Post Centre (LPCs) will be responsible for all operational aspects involved in booking, insurance, transport and delivery of goods. Logistics Post can be availed by the consignor in two ways (a) One-time Customer / Walk-in Customers (b) Bulk/ Contractual Customers
In addition to the basic services comprising booking, transportation, unloading and delivery of goods at India Post premises, the following optional value-added services shall also be available on payment of extra charges for each service.(a) Pick-up
(b) Door-delivery, including unloading
(c) Storage of goods before dispatch and /or delivery
2. Accounting Procedure
In Logistics post service, two kinds of customers are allowed either of the following
A. Walk-in/one-time customers
B. Contractual advance customers
(a) One time/Walk in customers
Once booking is completed, the following accounting entries will flow into SAP F &A automatically without any manual intervention
| Debit | Credit | Remarks | ||
| GL-HOA | Description | GL-HOA | Description | Profit Centre ofthe Office of LPC |
|
4867100010 867100102010000 or 48677***** 867700102010000 |
DOP Cash or Remittance to Bankclearing GL Account of circleconcerned | 1800130100 120100800130100 | Receipts on Account of Logistics Post (Surface) | |
| 1800130101 120100800130100 | Logistic Post Transp. charges-FTL (Surface) | |||
| 1800130107 120100800130100 | Logistic Post Pickup charges (Surface) | |||
| 1800130108 120100800130100 | Logistic Post Delivery Charges (Surface) | |||
| 1800130109 120100800130100 | Logistic Post Loading charges (Surface) | |||
| 1800130110 12010080013010 | Logistic Post Unloading charges (Surface) | |||
| 1800130104 1201008001301 | Logistic Post Warehouse charges- (Surface) | |||
| 1800130105 120100800130100 | Logistic Post Demurrage Charges- (Surface) | |||
| 8866102460 866100101600100 | CGST Collection on Courier Services | |||
| 8866102480 866100101600300 (or) 8866102500 866100101600500 (or) 8866102520 866100101600700 | SGST Collection on Courier Services (or) UT GST-Coll on Courier Services (or) I GST-Coll on Courier Services | |||
(b) On payment of Advance by customer
| Debit | Credit | Remarks | ||
| GL-HOA | Description | GL-HOA | Description | |
| 4867100010 867100102010000 | DoP Cash LPC Profit Centre | 8800010000 (with special GL indicator 'G') 844600101200200 | Advance from customer | If paid through Cash |
| 486770XXXX 86770010201000 o | Concerned Circle Remittance to Bank Clg | 8800010000 (with special GL indicator 'G') 844600101200200 | Advance from customer | If paid through Cheque/NEFT |
(c) Booking in Logistics Post Centers
Logistics booking will be done as per the Standard Operating Procedure Booking shall not be allowed by the system beyond the advance amount available in the system. No accounting entry is posted on the day of booking. A monthly bill is generated in SAP by 7'h of every month, as per existing procedure.
(d) Bill generation:
At the time of generating the bill in SAP F & A, the following accounting entries will flow in SAP F & A
| Debit | Credit | Remarks | ||
| GL-HOA | Description | GL-HOA | Description | |
|
Customer Account 4200000002 |
Corporate Customers | 1800130100 120100800130100 | Receipts on Account of Logistics Post (Surface) | Profit Centre of the Officeof LPC |
| 1800130101 120100800130100 | Logistic Post Transp. charges-FTL (Surface) | |||
| 1800130107 120100800130100 | Logistic Post Pickup charges (Surface) | |||
| 1800130108 120100800130100 | Logistic Post Delivery Charges (Surface) | |||
| 1800130109 120100800130100 | Logistic Post Loading charges (Surface) | |||
| 1800130110 12010080013010 | Logistic Post Unloading charges (Surface) | |||
| 1800130104 1201008001 30100 | Logistic Post Warehouse charges- (Surface) | |||
| 1800130105 120100800130100 | Logistic Post Demurrage Charges- (Surface) | |||
| 8866102460 866100101600100 | CGST Collection on Courier Services | |||
| 8866102480 866100101600300 (or) 8866102500 866100101600500 (or) 8866102520 866100101600700 | SGST Collection on Courier Services (or) UT GST-Coll on Courier Services (or) I GST-Coll on Courier Services | |||
| 3026627000 320102101143070 | Logistics Post Insurance Charges | |||
(e) Settlement through F-32 Process in SAP
| Debit | Credit | Remarks | ||
| GL-HOA | Description | GL-HOA | Description | |
| 8800010000 (with special GL indicator 'G')844600101200200 | Advance from customer | Customer Account 4200000002 | Corporate Customers | Profit Centre of the Office of Booking |
(b) Payment of expenditures on logistic post.
| Debit | Credit | Remarks | ||
| GL-HOA | Description | GL-HOA | Description | |
| 1800130300 120100800130300 | Deduct-Logistic Post - Transportation charges | DoP Cash | For in | |
| 1800130301 120100800130300 | Deduct-Logistic Post labor charges | payments cash | ||
| 1800130302 120100800130300 | Deduct-Logistic Post - delivery charges | Drawings | For payment | |
| 1800130303 120100800130300 | Deduct-Logistic Post- Other charges | form Bank | by cheque | |
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