प्रयोगकर्ता पुस्तिका / User Manual

१. सेटअप · Setup

1. Open IRD Settings (search bar → "IRD Settings"). Enter your Seller PAN, Taxpayer Portal username and password. Nothing is transmitted until Enable CBMS Sync is ticked — verify first against the IRD test credentials (Test_CBMS / test@321 / PAN 999999999; test vs live is decided by the credentials, not the URL).
2. Every other organisation on the site reports under its own PAN (दफा ८(ग)): its Admin opens the Company, enters the PAN in Tax ID, and in the IRD CBMS section ticks Report this organisation's bills to CBMS with its own Taxpayer Portal username and password, then Test CBMS login. Without that, its bills are marked Skipped, never sent under the main organisation's PAN.
3. Create the Nepali VAT templates, tax categories and withholding categories once per company: bench --site <site> execute nepal_ird.setup_tax.setup_nepal_taxes
4. Invoice numbering needs nothing set up: each organisation numbers its bills in its own series, from 1 each fiscal year (दफा ६.२(ख-ग)) — bills KTM-2083/84-00001, credit notes KTM-CN-2083/84-00001, debit notes KTM-DN-2083/84-00001. The prefix is the Company's Bill number prefix, taken from its abbreviation; an Admin may change it before the organisation's first bill of a fiscal year.
5. Give every sellable Item its HS Code — it prints on the tax invoice.

२. बीजक जारी गर्ने · Issuing bills

• Raise a Sales Invoice as usual. The Bikram Sambat date and Nepali fiscal year fill in automatically from the posting date; both BS and AD dates print on the bill.
• Tag each Customer with a Tax Category (Nepal VAT 13% / 5% / Export / Exempt) once and the right VAT template applies by itself on every invoice.
• Payment method (नगद / चेक / उधारो / विद्युतीय) is stored with every bill for the Annex 5 Standard View. Leave it blank and it is derived — POS bills from their payment mode, e-payments as Electronic, everything else as Credit.
• If the customer pays electronically, tick Paid Electronically: the s25(1b) tenth of VAT is exempted on the bill (13% → 11.7%) and the exempted amount is stored and printed.
• For exports, tick Export Sale and fill the declaration number and date — they feed the निर्यात columns of the sales book.

३. छपाइ र प्रतिलिपि · Printing and copies

• Three Annex 6 layouts ship with the app: IRD Tax Invoice (कर बीजक, VAT-registered), IRD Abbreviated Tax Invoice (संक्षिप्त कर बीजक, retail — total inclusive of VAT), and IRD Invoice (Income Tax Only) (बीजक, for persons not registered in VAT). Pick them from the print view's Format selector.
• The first print is the original. Every later print is watermarked and banded "Copy of Original (N)" with the running count — the count is stored in the database and reported in the Standard View, as दफा ६(च) requires. Copies cannot be suppressed.
• Every bill carries the verification QR code and the issuing user with date and time.

४. सच्याउने · Corrections

• Deleting a billing document is blocked (दफा ६(ख)/(ट)), a draft sales invoice included (its number is already taken). Corrections are made by new records that reverse the old ones, never by erasing. A purchase invoice, payment or journal that was posted is kept too, cancelled or not; only a draft that never reached the books can be discarded. ERPNext's Delete Transactions is refused for an organisation that has bills.
• Correct a bill — cancel it with its reason, then Amend: the new bill names the one it replaces, and the pair lists in IRD Corrected Records (दफा ६(ट)).
• Cancel (रद्द) — allowed only before the bill reaches the IRD, and only after stating a Cancellation Reason (दफा ६(ज)): use IRD → Cancel with Reason on the invoice. The bill stays on file, shows as inactive in the Standard View, and appears with its reason in the Reverse Entry Register.
• Credit note (फिर्ता) — once a bill is synced, cancel is blocked; issue a Return against it instead. Fill Reason for Return; the credit note reports to CBMS through /api/billreturn and lists in the Sales Return Register.
• Purchase-side corrections land in the Purchase Return Register; supplier debit notes in the Debit Note Register (VAT Rules नियम २०).
• Every change to every record — who, what, when — is in the IRD Activity Log report.

५. सी.बी.एम.एस. · CBMS sync

• On submit, the bill queues for CBMS automatically; the status shows on the invoice (Reported to IRD / Pending / Failed). IRD → Sync to IRD retries by hand; an hourly job retries the rest.
• Every attempt — payload (password masked), response code, timestamp — is one row in the CBMS Sync Log. Response codes: 200 success · 100 bad credentials · 101 already exists · 102/103 save errors · 104 model invalid · 105 bill not found (returns).
• A bill that reached CBMS the day it was issued reports Is_realtime = Y in the Standard View.

६. विद्युतीय भुक्तानी · E-payment (अनुसूची ८)

• For electronically-paid bills the software stores the Annex 8 particulars automatically on submit (दफा ६(थ)): seller PAN, invoice number, payment date, total, VAT, the tenth of VAT, customer id and transaction id. Fill Payment Transaction Id / Payer Customer Id on the invoice when your gateway provides them — both may be added after submit.
• If your payment system operator gives you an endpoint (per NRB standards), enter it as Payment Operator API URL in IRD Settings and the particulars transmit as well; IRD → Send Payment Details (Annex 8) re-sends. Without one, the record is stored locally and logged.

७. रिपोर्ट र निर्यात · Reports and export

All under Reports (module Nepal IRD), each filterable by company, Nepali fiscal year and date:

• IRD Standard View — the Annex 5 twenty-column master bill view
• IRD Sales Book / IRD Purchase Book — बिक्री / खरिद खाता
• IRD Sales Return Register / IRD Purchase Return Register
• IRD Debit Note Register — नियम २०(२) monthly account
• IRD Reverse Entry Register — cancelled bills with reasons
• IRD Corrected Records — each corrected bill beside the one it replaced (दफा ६(ट))
• IRD Activity Log — the audit trail, per user
• IRD VAT Return — अनुसूची-१० boxes, computed from the books
• IRD Compliance Checklist — run it before any filing

Export (दफा ६(ठ)): Excel/CSV from the report Menu → Export; XML from Menu → Export XML (IRD); PDF from the print view (Menu → Print).

८. ब्याकअप · Backup and retention

• Authorised users download database + files backups from /desk/backups (Download Backups), or run bench --site <site> backup --with-files.
• Keep a backup of the database and log for every fiscal year (दफा ८), stored off the billing machine, for as long as the transaction accounts must be kept — six years under VAT Act s16. Test a restore; an unrestorable backup is not a backup.

९. निवेदन र फारमहरू · Statutory forms

• /ird-forms renders अनुसूची १ (producer listing), अनुसूची २ (producer's approval letter), अनुसूची ३ (taxpayer permission application, with its full attachment checklist) and अनुसूची ७ (tripartite server agreement) pre-filled from this system, ready to print and sign.
• अनुसूची ४ is the permit the tax office issues back to you. अनुसूची ५ is the Standard View report, अनुसूची ६ the three invoice formats, अनुसूची ८ the automated e-payment record — all produced by the software itself.