SUPPLIER’S GUIDE TO

INVOICING
— ACCENTURE INDIA
1.1 Contents
1.1 Contents ............................................................................................................... 2
2 Introduction ....................................................................................................... 3
2.1 Establishing and Maintaining Your Accenture Supplier Profile ............................ 3
2.2 Credit Terms ......................................................................................................... 3
2.3 Preparing Invoices for Accenture (Checklist) ....................................................... 3
2.4 Special Instructions for Purchase Order (PO) Invoices ......................................... 5
2.5 Submitting Invoices to Accenture ........................................................................ 5
2.5.1 GST…………….......................................................................................................... 6
2.5.2 MSMED Act 2006 ................................................................................................. 7
2.5.3 Tax Implication for foreign suppliers (Non availability of Permanent Account
Number)…………………………………………………………………………………………………………………….7
2.5.4 IQN………………....................................................................................................... 7
2.6 Accenture Supplier Standards of Conduct ........................................................... 7
2.7 Further Information & Assistance ......................................................................... 8
3 Document Version Control................................................................................. 9

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2 Introduction

Dear Supplier, thank you for providing goods or services to Accenture India.
Accenture always aims to pay suppliers on time, within the payment terms
that have been agreed, and will also follow local government regulations
where applicable. This can only be achieved with the co-operation of our
suppliers – please follow the guidelines outlined in this document to ensure
that we can meet these targets. The purpose of the document is to ensure
Accenture receives GST compliant invoices

2.1 Establishing and Maintaining Your Accenture Supplier Profile

• Please make sure the contact and payment information Accenture has on file
is always current. If your mailing address, Purchase Order (PO) receipt email
address, contact information, bank information, or phone numbers change,
please notify Accenture immediately by e-mailing
[email protected].

2.2 Credit Terms

• Accenture’s standard payment terms are 45 days, from the receipt of a valid
legal duly submitted GST Invoice (Refer to ‘Submitting Invoices’, section 2.5),
unless alternate payment terms have been agreed in writing with Accenture
Procurement Plus.
• Invoice due dates mentioned on the invoice will not be taken into
consideration whilst making the payments.

2.3 Preparing Invoices for Accenture (Checklist)

• The invoice should be raised on the company letter head.
• The invoice must have a header labeled as “Tax Invoice or Invoice” / “Credit
Note” as appropriate.
• Vendor should mention “Original for Recipient” on top of invoice.
• If you are issuing a credit note against a cancelled invoice, kindly quote the
corresponding invoice reference against which the credit note is being issued;
alternatively, please quote complete details for issuance of the credit note to
enable us to account for it appropriately.
• Invoice should mention complete address of vendor supply location.
• Name of service receiver/ purchaser should be mentioned as Accenture
Solutions Private Limited or Accenture Operations Services Private Limited
as mentioned on purchase order.
• Location/Place where the service is rendered should be clearly mentioned
with full address.
• The Vendor Supply location GSTIN (Number) should be mandatorily
mentioned on face of the invoice.
• The invoice number should not be more than 16 characters as per GST law
guidelines.

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• Invoices should be submitted to Accenture within 5 working days from the
date of the invoice creation.
• The quantity supplied in case of goods should be clearly mention units (e.g.
Kgs, litre, metre etc.).
• The total value of supply of goods or services including taxes should be
stated.
• The taxable value (base value on which GST is applicable) of supply of goods
or services should be stated.
• Amount of tax charged should be included in respect of taxable goods or
services (Central GST, State GST, Integrated GST, Union territory GST or Cess).
• Accenture Bill to Address and Ship to Address should be included as stated on
PO / confirmation mails.
• GST number of Accenture bill to location (Bill to and Ship to should be same
other than goods / services provided at client location) should be stated.
• Place of supply other than Accenture registered location should be mentioned
on invoice.
• In case of an unregistered vendor, “GST UNDER REVERSE CHARGE”
applicable to be clearly stated.
• Tax parameters to be checked:
a. Invoices post 01st July should be GST compliant i.e. vendor should
charge CGST+SGST / IGST / NIL / Exempt.
b. Tax Rate - Central GST, State GST, Integrated GST, Union territory GST
or cess) should be clearly stated.
c. Pre GST invoices should not be submitted thru IDIGI.
• Supplies / Services to Accenture SEZ facilities are exempt & should be Zero
rated.
a. Vendor need to mention the following on face of invoice if they are not
charging any GST on invoice for SEZ:
“SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ
DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR
LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED
TAX”.
b. Vendor need to mention the following on face of invoice if they are
charging GST on invoice for SEZ:
“SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ
DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF
INTEGRATED TAX”.
c. For Nonoperational goods / services availed, vendor needs to charge
IGST & not to mention any of the statements as mentioned points a & b
above.
• LUT number to be mandatorily mentioned on face of the invoice for supply to
Accenture SEZ facilities without payment of tax.
• HSN / SAC code for each line to be mentioned on face of invoice (not
applicable for unregistered, Foreign, Compounding [Composition scheme],
Government / Local body).
• Signature – Invoice should be digitally signed & be signature should be valid.
• Your complete banking details (Sort code, Swift Code, Account #, IBAN, etc)
on face of invoice
• Name of requestor - E-mail address of the Accenture contact who requested
the goods or services to be mentioned in case of Non-PO invoices. (Note: This

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 employee will be asked to confirm receipt of the goods or service and verify
the accuracy of the invoice before the payment can be released)
• Defaced, mutilated documents not to be accepted – corrections should be
duly countersigned.
• Scribbling / defacing / corrections / notes of the receiver are not acceptable.

2.4 Special Instructions for Purchase Order (PO) Invoices

• Accenture require a Purchase Order (PO) for all purchases. Please request a
PO# from the requestor and clearly quote this on the invoice to ensure you
comply with this policy (some local exemptions may apply; the requestor will
advise you if this is the case)
• If you are providing goods and services to Accenture under more than one PO,
you must invoice for each PO separately. Only one PO can be referenced per
invoice. Series should be 60XXXXX or 76XXXXX.
• The details and item-wise breakup on the invoice must match exactly with the
description noted on the PO. Always reference the appropriate PO line item
number for each line item on invoice. (Line item #)
• Please do not quote Purchase Requisition Number (“PRXXXXXX”) instead of
Purchase Order Number. Invoice value /quantity should not exceed the PO
value/quantity. In case of any issues please contact your Accenture requestor
to update the PO as required.

2.5 Submitting Invoices to Accenture

NOTE: If you are a supplier who has accepted to invoice Accenture via IDIGI, then
you will need to submit your invoices via IDIGI only and not via email or courier.

• Kindly submit all digitally signed invoices within 5 days from the invoice date
on IDIGI. Invoices received over 30 days after the invoice date will be rejected
by Accenture, with a request to reissue with a new invoice date.
• For IDIGI tool access & assistance please reach out to
[email protected]
- You will receive a notification on successful submission on IDIGI.
- You will receive a rejection notification of an invoice with appropriate
reason for the same.
• Rejected invoices to be resubmitted within 5 days with proper supporting
information.
• IDIGI invoice submission data should match with invoice data uploaded on
GST portal to avoid invoice rejection and GST mismatches.
• If not onboarded on IDIGI, then the original signed hard copy of invoice should
be sent within 5 days from invoice date to below mentioned Accenture
Accounts payable Helpdesks:

Mumbai
Contact Name: Account Payable Helpdesk
Address: Accenture Solution Private Limited, Plant No.3; M2B; Godrej & Boyce
Compound, LBS Marg, Vikhroli (W), Mumbai – 400 079.

• Invoices to be raised within time prescribed as under GST Law.

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 • Supporting documents required as under:
- Delivery Challan, Eway Bill, Mail confirmation
- Reimbursement Statement – Approval Mail/ Original Supporting
documents
- Capex/ Import Invoice – Original DC/ HSS/ BOE
- Supply Invoices – Original DC/ Work completion Certificate
- HR Invoices – CTC Mail confirmation
- Events – Mail confirmation

• A reconciliation exercise should be completed by the supplier on at least bi-

annual basis to ensure there are no outstanding invoices unpaid.
• Please check with customer support team (see section 2.7) before re-
submitting any invoices that were submitted earlier. Invoices sent to personal
mailboxes or directly to Accenture employees will be deemed as not
received.
• Please do not submit original invoices to the Accenture employee who
requested the goods or services. If you need to send a copy of the invoice to
your contact at their request, please clearly indicate on the invoice that it is a
copy and has already been submitted to Payables. This will help to prevent
duplication in our systems and prevent payment delays.

2.5.1 GST
With GST Implementation, we request you to provide with us relevant GST
Registration number (GSTIN) along with copy of Registration Certificate/Proof from
GST website for the address from where you are going to supply goods or services to
Accenture.

• The GST Authorities vide Notification No. 49/2019 - Central Tax* dated 9th Oct
2019 have imposed restriction on availment of GST Input Credit by the
recipient of services/goods in cases where details of outward supplies are not
furnished by the suppliers through GSTR1.
• As per the said Notification GST Input Credit on any invoices can be availed
when the supplier has filed GSTR1 for the relevant/latest tax period. In addition
to this, there is a matching requirement between GSTR2A data and Purchase
Register of the Recipient.
• Therefore, there is a legal requirement to match invoices prior availing GST
Credit.
• With Reference to the above-mentioned Notification, below are the
Requirement from suppliers:
- Suppliers would need to upload invoices in IDIGI tool as also file their
GSTR-1 Return in a time bound manner (11th day of the succeeding
month – for monthly suppliers)
- Accenture would do a matching of Invoices between IDIGI & GST Portal.
- Payment will be processed, and GST credit will be available for
“Matched” invoices for those suppliers who have filed their GSTR-1
Return.
- Payments will not be released for those suppliers who has either not
filed their return or filed their return with mismatch
- Suppliers will be intimated about the “Unmatched Invoices” & “missing
invoices”
- Defaulting suppliers would be intimated through mail/IDIGI Portal

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 - For other cases, payment would be released based on invoice data
saved in GSTR2A.

2.5.2 MSMED Act 2006

We draw your attention to comply with provisions of MSMED Act. You need ensure
that you will promptly inform Accenture of any change to your status under the
MSMED act and in no event later than 30 days of change of such status.

2.5.3 Tax Implication for foreign suppliers (Non availability of Permanent Account
Number)
• Penal WHT Rate of 20% would not be applicable if the supplier is able to
provide the following details in the absence of a Permanent Account Number
(PAN) in India:
• Name, e-mail id, Contact number of the deductee
• Address in the country or specified territory outside India of which the
deductee is a resident
• A certificate of his being resident in any country or specified territory outside
India from the Government of that country or specified territory if the law of
that country or specified territory provides for issuance of such certificate; eg
Tax Residency Certificate
• Tax Identification Number of the deductee in the country or specified territory
of his residence and in case no such number is available, then a unique
number based on which the deductee is identified by the Government of that
country or the specified territory of which he claims to be a resident.
• On receipt of information / documents mentioned above, WHT rate would be
minimum of DTAA Double Taxation or prescribed tax rate as per Indian Income
Tax Act even in the absence of PAN

2.5.4 IQN
Accenture also accepts invoices via IQN invoicing tool – if this applies, you should
already have been contacted by Accenture separately and provided with all relevant
training in this tool:

• IQN – This tool is only applicable for staffing agencies providing Time &
Material Services
Contact [email protected] for further assistance.

2.6 Accenture Supplier Standards of Conduct

Accenture is committed to conducting its business free from unlawful,
unethical or fraudulent activity. Suppliers are expected to act in a manner
consistent with the ethical and professional standards of Accenture set forth in
the Accenture Supplier Standards of Conduct, including reporting promptly
unlawful, fraudulent or unethical conduct. Accenture has established reporting
mechanisms and prohibits retaliation or other adverse action for reporting such
conduct. A copy of the Accenture Supplier Standards of Conduct can be found
at the following address: www.accenture.com/codeofbusinessethics.

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2.7 Further Information & Assistance
• Accenture is pleased to announce a new service for its suppliers and vendors
called My Supplier Portal (MSP). MSP is a web-based tool which enables
suppliers to view the status of their invoices and payments information via the
internet 24x7.
• The full MSP link is:
https://eme.mysupplierportal.com/ACC/Pages/UI/Login.aspx
• For access to My Supplier Portal (MSP), please contact Accenture supplier set
up team at [email protected]
• For information regarding your Accenture Supplier Profile, Invoices, Payments,
Purchase Orders, please contact Accenture at
[email protected].
• All queries, concerns with regards to invoice submissions should be routed
through our customer support team at [email protected]

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3 Document Version Control

Owner: India P+ Lead

Reviewer: Accenture Payables Lead and India P+ Lead
Review Frequency: Bi-annually

Version # Date Reason for Change

v1.0 21/05/2020 Transfer of existing supplier guide to new global

template. Reviewed by P+ and payables leads.

v1.1 04/06/2020 Minor amendment to section 2.3, as requested by

controllership.

v2.0 15/07/2020 Amendment to section 2.2

v2.1 28/6/2021 Amendment of email id in section 2.3, 2.5 & 2.6,

removal of WBSe point from 2.3 and addition to
invoice submissions to section 2.5.1; 2.5.2; 2.5.3;
2.5.4

v3.0 26/10/2021 Accenture Supplier Standards of Conduct moved

to section 2.6

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Copyright © 2021 Accenture
All rights reserved.

Accenture and its logo are

trademarks of Accenture.

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