To HP Computers 90,000 . How do I handle this in Tally.ERP 9? 1500 dated 05.12.15 enclosed) Treatment of Cartage Expenses in final Accounts. When you don't flag such invoices they are considered as exceptions due to altered nature of transaction and are not included in the returns. Debit Note Entry in Tally ERP9 . You can raise the tax liability for the amount shown in this report. Voucher Entry; Invoice/Order Entry; Configuring Payroll; Banking Configuration; Printing Configuration. This note will use for sales returns, it is issued by a seller to buyer in different situations informing that his account is credited. Select the appropriate GST Tax liability ledger for the Outward supply made by you. Import is treated as interstate sale and IGST is chargeable. Let us discuss the process of transport agency accounting in tally with GST. Debit Note entry in tally with GST for Purchase return. Try out the all new, Tally is India's leading business management software solution company, which today enables ~2 million businesses worldwide. @ Tally.ERP9 : Query XYZ Co. is a wholesaler for many products. VAT Payable All expenses which appear in Trading Account (except purchases) like Labor Power Electricity Expense (Factory) Loading Unloading Expense Warehousing Expenses Custom Clearing Charges Carriage Freight & Cartage Import duty Wages Coal & Fuel Coal, … Whether the seller or the buyer pays freight charges determines how freight charges are recorded in accounting. In case of Items and goods we can create with Reverse Charge applicable. Any taxes, duties, cesses, fees & charges levied under any law other than GST law if charged separately by the supplier, Any Amount -Liable to Pay – Supplier-Incurred By – Recipient and-Not included in the price actually paid or payable for the supply. Select the party ledger in the field Party's A/c Name . As we mentioned above - If you create Freight Charges ledger then create a journal ledger (For reverse charge GST Applicability). 500( SGST+ CGST applied) 4. d) Who must bear the GST on transportation charges: This is based on the following 2 scenarios: Recipient belongs to the specified category of persons, Or Recipient does not belong to specified category of persons. Select the sales ledger. This will enable Tally.ERP 9 to include the invoice in GST returns under relevant tables. Press F11 in Gateway of tally->statutory and Taxation ->Enable Goods and Service Tax (GST)->Yes You can see n creditors section amount is automatically enter less after deduct TDS and Bill wise details comes with full amount and difference of … b) The rate applicable on GST Transport Charges: Freight charges/Freight forwarding added to Invoice should be charged at such rates applicable for the goods or services. * Bank charges gst entry in tally? Input Available of Reverse Charge. To Output SGST 2500. GST Reverse Charge: A Diagrammatic Learning Approach. air, land or sea. Tally ERP is used as complete Freight Forwarding Software solution. Make sure to select truck number at cost allocation window. 30 June. Goods can be transported through any mode i.e. Tally Bank Charge Entry से संबंधित सभी जानकारी, आज मैंने आपके साथ शेयर की। Press Enter to save. In release 6.6.3 and later versions, you can mark such transactions as supplies under section 7 of IGST Act. Select the integrated tax ledger. GST mandates the reverse charge mechanism( RCM) in the following three scenarios of business. Narration:- (Being the freight and loading and unloading charges paid to M/s Prompt Transport Company as per receipt No. If you are neither covered under the definition of GTA or courier agency, charging freight for "transportation of goods by road" in the invoice is an exempted service provided by you. I have a courier bill of import in which following things are mentioned: 1. If yes, then you can debit purchase debit freight charges debit input gst credit input supplier If NO, debit freight charges credit input supplier followed by the entry for RCM, if any debit Input Gst credit RCM payable and then at the time of payment Audit Fee Dr 50,000 . This is because 100% of their supplies will be reverse charge supplies, on which they will not have any tax liability. In case of transportation of goods, identifying the person who receives the service from the GTA can be confusing - Is it the person sending the goods (consignor) or the person receiving the goods (consignee)? This is applicable only when the GTA is registered. Taxation , GST and Efiling at teachoo.com. You can also know about online efiling work as done by Companies by taking our premium course. We will also explain a step-by-step approach using the Tally-ERP. In the list of specified persons who are liable to pay tax on GTA service on reverse charge, certain persons have not been included. But the assessment of two situations makes it clear about the taxability of GST on transportation charges. 10 April. You can learn Goods Transport Agency Accounting under GST with the help of Tally ERP 9. Goods can be transported through any mode i.e. The initial configuration of TCS in Tally ERP 9 is actually pretty simple; but can be slightly time-consuming as you have to configure one by one, all stock items and all parties with whom you have a turnover of 50 lakhs in a year. Select Yes to Statutory Details, Statutory Details will open for Freight Charges Expenses, Select applicable on GST, Select yes to Set / Alter GST Details and configure details like below image: 4. Essar Steel Ltd. [2015] 51 GST 181/58 taxmann.com 191. The system will now automatically calculate GST on Taxable value i.e., your value of supply including Freight Charges. Hence, a person who provides the service of transportation of goods by road or any related service, such as loading, unloading, packing, unpacking, etc. Entry . Composition Scheme under GST is a relief mechanism, especially for small tax payers, wherein they can not only have comparatively less tedious compliance practices to deal with, but also pay GST at a lower, fixed composition tax rate on their turnover. Accounting Entries in case GST paid under Reverse Charge; Accounting entry in case of export & import of goods under GST; Advisory for Taxpayers Filing of Quarterly Returns FORM GSTR1; Annual return under GST; Anti – profiteering measure & impact of GST on pricing of supply; Applicability of GST to Mutual Society In Party A/c name, select the customer ledger or the cash ledger. Activating Additional Cost … Passing Entry in Tally; Important Tally Features; Important Tally Reports; Common Errors in Tally; Practical Training. CGST Dr 4,500 . ABC company amount paid towards audit fee to Praneeth & Co of Rs.50,000 with GST@18%. Example . 30,000 for dispatching Goods in West Bengla (Outside State) Pass the entry in Purchase Voucher as an Accounting Invoice and calculate GST on RCM basis. TDS on Professional Charges in Tally ERP9. GST RATE ON FREIGHT CHARGES – The rate of GST on freight charges is 5%. In reverse charge under gst; the tax liability is imposed on the receiver of the goods or services. Tally ledger & group list ..creation under proper group of accounts is main part of Tally ERP 9 implementation.How to create a ledger,view,alter,delete in tally - Follow this group wise ledgers method to proper tally erp 9 implementation. Go to Gateway of Tally > Accounting Vouchers > F8: Sales . This freight is facilitated either by a Goods Transport Agency (GTA) or common carriers such as auto rickshaw or courier agencies. I expect these GST rating may replace “CIBIL’s rating” for businesses. Purchase Import Taxable 12%. Suppose we are registered goods transport agency GTA and want to charge 5% GST on reverse charge basis to our customers. Under reverse charge, the recipient is liable to pay GST but in case if the recipient is located in the non-taxable territory then, the tax will be payable by the service provider of goods/service A GTA is basically any person who provides services in relation to freight or transport of goods by road and issues a consignment note, commonly called as Lorry Receipt (LR). GST Software, GST Software for CAs, GST Software for Traders, GST Invoicing Software, GST Calculator, GST on Ecommerce, GST Impact on TCS, GST Impact on TDS, GST Exempted Goods & Services, Reverse Charge Mechanism in GST, GST Declaration, GST Rates, GST Rate Finder, GST Rate on Labour Charges, HSN Codes, SAC Codes, GST State Codes, CGST, SGST, IGST, UTGST, Difference between CGST, SGST & IGST, GST Returns, Types of GST Returns, New GST Returns & Forms, Sahaj GST Returns, Sugam GST Returns, GSTR 1, GSTR 2, GSTR 3B, GSTR 4, GSTR 5, GSTR 5A, GSTR 6, GSTR 7, GSTR 8, GSTR 9, GSTR 10, GSTR 11, Dynamic Quick Response (QR) Code on B2C invoices, What is Cost Centre – Types, Purpose & Examples, Accounts Receivables vs Accounts Payables, QRMP Scheme: Quarterly Return Monthly Payment Scheme (QRMP) in GST, Inspired by the way you work, Tally is designed to delight you. 5/2017-CT dated 19-6-2017 ). * @package WordPress * E.g., it puts together the home page when no home.php file exists. Press Enter to save. Under the present article we would see the GST rates as applicable to freight charges, exemption list and fixing of the GST liability on freight charges. GST classifies some services as reverse chargeable, and the buyer is liable to pay tax. So to find out the point at which you will be liable to charge tax on supplies received and fall under RCM, you first need to check the time of supply. Managers need to understand accounting for freight charges in order to make accurate financial projections and ongoing business decisions. Go to Gateway of Tally > Display > Statutory Reports > GST > GSTR-3B . /** Recording an RCM Invoice for Service Hired from M/s Dirty Transport Service (Outside-URD) for the payment of Freight Charges of Rs. To enter this Debit note With GST transaction in tally. ?>, Fast and Powerful Business Management Software for your growing business, Enterprise Class Product to improve your business efficiencies, Collection of Connected Services for TallyPrime, Extend, Customize or Integrate your Tally, to meet specific business needs. That’s it. The goods are delivered through XYZ Co. along with a bill for the additional charges like freight, loading and unloading charges, godown charges, etc. can be considered as a GTA if the person issues a consignment note. Activating GST; Setting Up GST Rates; GST Classifications; Creating Masters. 2. * @since 1.0.0 When you record sales of such services, you can view the tax liability of the buyer in the invoice. Reverse Charge Exp Dr. 5000. at the time of creating ledger in tally erp9 for labour charges which option i select under the group of list What is teachoo? The freight for the consignment is paid by the supplier. GST on freight charges in the Supply Invoice GST would be levied the on value of supply as per normal rate which would depend on the goods that are supplied. 5. Packing & Commission etc. Transport of goods by road or freight is the most commonly used mode of transportation for businesses which supply goods. 2. Every person’s GST Compliance will be reviewed by the Govt. a) GST Transport charges on GST should be charged on the total taxable value i.e., including the Freight Charges. Accounting Treatment Under GST. Accounts Tax GST Training ; Finance and CMA Data Training; Tally and Excel Course; Payroll & ITR Training; Login; GST - Goods and Services Tax, India; GST Computation & Accounting; Reverse Charge in GST; Journal Entries for Reverse Charge in GST. 4. In the other cases of inter-state sales, Integrated GST will be charged. Debit Note entry in tally with GST for Purchase return. 1,500, Recipient belongs to the specified category of persons, OR, Recipient does not belong to specified category of persons, A factory registered under or governed by the Factories Act, 1948, A Society registered under Societies Registration Act, 1860 or under any other law for the time being in force in any part of India, A co-operative society established by or under any law, A body corporate established by or under any law, A partnership firm, whether registered or not under any law, including association of persons, Unregistered HUF (Hindu Undivided Family). In such cases, where a registered GTA is liable to pay tax @ 5% on transportation service, 2 options have been given to them: e) Treatment when GST Transport Charges is added in the invoice by the supplier of goods or Services: GST will be calculated on the total taxable value (including Freight charges). OUTPUT GST SGST IGST CESS Excise Duty Payable etc ... Income Tax Purchase Accounts Sales Account Duties and Taxes Tally Ledger List. * @subpackage Tally Try out the all new, Tally is India's leading business management software solution company, which today enables ~2 million businesses worldwide. Freight- Rs. Freight Exp Dr. 100000. For instance, in the case of intra-state sales, we have Central GST as well as State GST charges at every stage of all transactions. Accounts Information. 4. Reverse Charge Mechanism under GST is a mechanism under which the usual cycle of tax payment is reversed. You can claim the tax paid on purchase of services under reverse charge as tax credit by recording a journal voucher, and can view the tax credit claimed in GSTR-2. Next, in the Company Operations Alteration screen, set Enable Tax Collected at Source (TCS) to Yes. Purchase Interstate 0%. * Interest, Late Fee or Penalty for delayed payment, Subsidies provided by the State or Central Government. Invoice No CP 2503/2018-19. This means that even if their turnover crosses the threshold limit, they are not required to register under GST. You can create separate sales ledgers for taxable exports, exempt exports, and exports under LUT/bond. 5. Entry. 1. It is the result of draft law by a committee in the year 2000. It is to be understood here that the person who pays Freight is the recipient of service. Purchase (Composition) Purchase Exempt (Unregistered Dealer) Purchase Local (Exempt Registered) Purchase Taxable (Unregistered Dealer) Purchase Nil Rated (Unregistered Dealer) Purchase Reverse Charge. Let’s consider an example sale with GST tax. The reverse charge mechanism under GST means that the liability to pay by the recipient of supply of goods or services or both instead of supplier of such goods or services or both. Go to Gateway of Tally > Accounting Vouchers > F8: Sales. To view the tax liability under reverse charge in GSTR-2. Read More>>, AMR Tech Park II,No.23 & 24, Hongasandra, Hosur Main Road, Bangalore 560 068, India Customer Care:1800 425 8859, Copyright © 2021 Tally Solutions Private Limited, Registration number of the carriage used for transport of goods, Transport of milk, salt, food grains including rice, flour, pulses, Transport of newspapers or magazines registered with the Registrar of Newspapers, Transport of relief materials for victims of natural or man-made disasters, calamities, accidents or mishaps, Transport of defence or military equipment, Transport of any goods, where the gross amount charged for transportation for a consignment transported in a single carriage is less than Rs. Enter the Supplier invoice no. If you view Tax analysis Alt+A, Tally automatically detect the entry is import & reverse chargeable. GST should be charged on the total value of supply. I have a courier bill of import in which following things are mentioned: 1. Such charges, therefore, cannot form part of the transaction value. Under the GST regime, all indirect taxes will be subsumed in GST and there will be dual GST Structure based on intra-state supplies and inter-state supplies. SEZ unit will be liable to pay GST under reverse charge where applicable ( FAQ on GST Chapter 21 Q No. In Tally.ERP 9 you can record import of services, raise liability of the tax payable in your books, and claim tax credit. These specified persons are: Note: All the persons specified above are mandatorily required to register under GST, irrespective of their turnover, as they are liable to pay tax on reverse charge basis. To SGST 8,100 . Accounting Entries in case GST paid under Reverse Charge. Example. Press Enter on Reverse Charge Inward Supplies . Any person in the above list of specified persons who pays tax on reverse charge basis on transportation service received from a GTA, is eligible for full input credit of the tax paid. In normal case we know the seller , supplier or services provider is liable to collect tax from buyer and responsible for the payment of tax. Purchase Ledger : Import Purchase ledger under Purchase Accounts enable GST but option for set alter GST details do not mention anything there and select type of supply a goods . 1. A copy of this consignment note will be sent to the consignee which gives the consignee the right to receive the goods from the GTA. Select the purchase ledger grouped under Purchase Accounts with the Nature of transaction set to Labour Charges Paid . Dynamic Quick Response (QR) Code on B2C invoices, What is Cost Centre – Types, Purpose & Examples, Accounts Receivables vs Accounts Payables, QRMP Scheme: Quarterly Return Monthly Payment Scheme (QRMP) in GST, Inspired by the way you work, Tally is designed to delight you. Once you have enabled TDS feature in Tally.ERP9 then you need to create necessary ledgers in Tally to record TDS related transactions. through a “rating system”. air, land or sea. * It is used to display a page when nothing more specific matches a query. Custom Duty- Rs.275.56 2.Duty IGST- Rs. As per section 31(3)(f), person discharging GST liability under reverse charge under section 9(3) or 9(4) shall issue an invoice in respect of goods or services or both received by him from the supplier. Importer of taxable services is liable to pay reverse charge under GST, and can claim input credit. GST should be charged on the total value of supply. GST on Freight Forwarding Freight forwarding and logistics shall be a ‘supply of services’ including the movement of goods by air, sea, inland waterways, rail or road. Now your TCS in Tally ERP 9 is setup and Tally ready for you to pass entries with TCS! Tally ledger & group list ..creation under proper group of accounts is main part of Tally ERP 9 implementation.How to create a ledger,view,alter,delete in tally - Follow this group wise ledgers method to proper tally erp 9 implementation. S elect the integrated tax ledger if it is a taxable export. a) GST Transport charges on GST should be charged on the total taxable value i.e., including the Freight Charges. In this latest video, we discuss the RCM process for transportation charges within GST. If the freight charge is included, then GST on freight charges has to be levied at the same rate of tax charged on supply. To Output CGST 2500. In the normal system, the recipient of goods will pay the value of the goods & relevant taxes on it to the supplier who then pays the GST to the Government. 2. Duty Advancement Charges- Rs. 5. ABC company amount paid towards audit fee to Praneeth & Co of Rs.50,000 with GST@18%. 3. The demurrage charges are admittedly incurred after the goods reached at Indian ports and, therefore, it is a post-importation event. On 01-06-2018 ABC Ltd Purchased 50 No Dell PC 242 @ 23000 /Nos + CGST & SGST Rs 103500.00 each and Total Invoice amount 1357000. Let’s consider an example sale with GST tax. To Enable GST . Transcript. With Zone freight forwarding solution, customers will be able to focus more on business and provide better service to their clients and partners. A regular transporter who can issue any document for the transportation service, except the consignment note. 4. Now create Expenses Ledger on which TDS will be deducted. These lists are notified by the government. The issue of a consignment note is what differentiates a GTA from a regular transporter. 6. Groups. 500.58 3. b) The rate applicable on GST Transport Charges: Freight charges/Freight forwarding added to Invoice should be charged at such rates applicable for the goods or services. In such cases, where a registered GTA is liable to pay tax @ 5% on transportation service, 2 options have been given to the GTA: A registered GTA has to make this choice at the beginning of the financial year. 2. In this case, the dealer is considered as the person who has availed the transportation service from the GTA and hence, is the recipient of the service. In case freight charge is added to supply value provided in bill, then the GST would be charged on the freight charges at same rate as the rate of GST on the supplied value. Registration requirement for a person supplying goods /services where service recipient is liable to pay GST under reverse charge : GST registration is not required for a person making supplies of taxable goods or services or both, where total tax is payable by recipient of goods or services are exempt from registration under GST Act ( Notification No. XYZ Co. receives the goods from a manufacturer directly and sells them to the retailers / customers. On 01-07-2018 ABC Ltd Returned 5 Nos of Dell PC 242 Prepare a debit note. Using this enrolment number, unregistered GTAs can generate E-Way Bill from the GST portal. Purchase Local 0%. To CGST 8,100 . and Date . TDS on Professional Charges in Tally ERP9. If you have advanced version of Tally ERP 9 then most of the person facing issue to make Purchases and Sales entry with GST in Tally ERP 9. A factory registered under or governed by the Factories Act, 1948, A Society registered under Societies Registration Act, 1860 or under any other law for the time being in force in any part of India, A co-operative society established by or under any law, A body corporate established by or under any law, A partnership firm, whether registered or not under any law, including an association of persons, Unregistered HUF (Hindu Undivided Family), When a registered GTA provides transportation service to any of these persons, the GTA is liable to pay tax on the supply, This is applicable only when the GTA is registered, If the GTA is also unregistered, there will be no tax liability on the GTA or the recipient. SGST Dr 4,500 . Create new company in tally. This is based on the following 2 scenarios: When a GTA, whether registered or unregistered, provides taxable transportation or related services to any of the specified persons, the recipient of the service is liable to pay tax on reverse charge basis. Invoice in case of reverse charge. Click J : Stat Adjustment . The purchase details with the tax credit claimed on the purchase is shown in GSTR-3B. To Ajay Transport 100000. In this case, the customer becomes the recipient of service from the GTA. These sales transactions are captured in the B2B invoices section of the GSTR-1 report. You must be aware that under GST tax liability arises of time of supply. However, there are other expenses like Packing charges, Freight charges, Cartage incurred, etc. Issue in this behalf is settled by this very Bench in the case of Commissioner of Customsv. Below is a list of goods and services covered under reverse charge. Thus, it is important for businesses to be clear about, what is composition scheme. A GTA which is not exclusively providing transport services to the specified persons, who are liable to pay tax on reverse charge, has to register under GST when its aggregate turnover crosses the threshold limit. To begin with, you’ll first need to enable and configure TCS in Tally ERP 9. If the GTA is also unregistered, there will be no tax liability on the GTA or the recipient. Example – goods deliver for local registered party and charge freight Rs.-5000/- To view tax analysis press alt + A, it shows tax liability based on RCM basis toward the buyer of our services. Let us now see how Tally.ERP 9 handles this requirement. Under the present article we would see the GST rates as applicable to freight charges, exemption list and fixing of the GST liability on freight charges. 5. #gsthero #accounting #GST How did GST become law in India? In Tally.ERP9, for implementation of GST Reverse Charge Mechanism (RCM), we have to create Supplier Ledger who is unregistered under Sundry Creditor with Expenses Ledger with Reverse Charge Applicable both for Inter-state and Intra-state. Now fill up the SAC code, description of service and tax rate, Visit back gateway of Tally.ERP9 and now select the Accounting Voucher tile, Under Accounting Voucher select Sales voucher and start filling up the quantity, product description, rate and in next line as below item select the Transport Charges GST ledger created and feed up the value of Transport charges GST. In this case, the recipient of service will be the person who makes the payment of freight charges. For this, the first step to be taken is to identify who is the recipient of the transportation service provided by a GTA. 1. EXEMPTION LIST – GST ON FREIGHT CHARGES Hence, if the consignor pays the freight charges to the GTA, the consignor becomes the recipient of service and if the consignee pays the freight charges to the GTA, the consignee becomes the recipient of the service. On 01-06-2018 ABC Ltd Purchased 50 No Dell PC 242 @ 23000 /Nos + CGST & SGST Rs 103500.00 each and Total Invoice amount 1357000. Incidental expenses i.e. */ GST Reverse Charge Scenarios: Services/Goods. Purchase Transactions (Input Supplies of Goods or Services) 2. Freight can be a significant business expense. * To TDS on Professional Charges 5,000 . Duty Advancement Charges- Rs. * This is the most generic template file in a WordPress theme For example, a dealer takes the services of a GTA to deliver goods to his customer. All we know GST is applicable from the month of July 2017 in our country. For Example I am creating ledger of Freight Charges under Expenses Indirect. Credit Note in Tally ERP9 . In this guide we have to discuss how to start purchases and sales entry with GST in latest version of Tally ERP 9. Teachoo is a place where you can learn basics of Tax, Accounts, Excel, Tally free. If the freight charge is included, then GST on freight charges has to be levied at the same rate of tax charged on supply. Freight- Rs. You can also create separate sales ledgers for taxable exports, exempt exports, and exports under LUT/bond, and select them during the transaction. In Party A/c name , select the customer ledger. Issuing of a consignment note or LR to the person taking the transportation service is integral for a person to be considered as a GTA. Further as per 31(3) (g) shall issue a payment voucher at the time of making payment to the supplier. No Input of Reverse Charge. Go to Gateway of Tally > F11: Features > Statutory & Taxation. General ; Maintaining Group Company; TALLY LEDGER & GROUP LIST; Tally.ERP 9 for GST. 500( SGST+ CGST applied) 4. These are GTAs who provide services to sole proprietors, HUF (Hindu Undivided Family), etc. The GST treatment on freight transportation shall depend whether the freight transportation is domestic or international. 3. Select the sales ledger applicable. For example: if the goods transported in GST is a goods falling under 5% slab then the Freight charges will also be charged at the same rate. Once the recipient of the service has been identified, we can answer the important question of whether the GTA or the service recipient has to pay the tax liability. RCM under GST video series! Conclusion. The History of GST in India . * @link https://developer.wordpress.org/themes/basics/template-hierarchy/ After enrolment, a unique enrolment number will be issued to such GTAs. Pre-GST Scenario – Accounting Under VAT, CST, Service Tax, Excise; GST Regime – Types of Ledger Accounts to be Maintained Under GST; Journal Entries Under GST 1. Now, the natural question which emerges is – who is liable to pay GST on GTA service: the GTA or the service recipient? c) Who is to pay transport charges under GST? Read More>>, AMR Tech Park II,No.23 & 24, Hongasandra, Hosur Main Road, Bangalore 560 068, India Customer Care:1800 425 8859, Copyright © 2021 Tally Solutions Private Limited, Classifying the Services Provided By a GTA Operator, Issues: GST On Transportation Charges in Invoice, How To Add Transport Charges in GST Invoice Tally, Registration number of the carriage used for transport of goods. 08 August 2017 The distinction be made if GST is levied on freight charges by the Input supplier. All unregistered GTAs should enrol as a GTA in GST portal using Form GST ENR-01. * and one of the two required files for a theme (the other being style.css). GST RATE ON FREIGHT CHARGES – The rate of GST on freight charges is 5%. The purchase invoice values with the tax liability details. Provide GST details - Yes , if you want to enter additional details regarding the export transaction. After that enable the option Set/alter TCS details. Features of reverse charge mechanism of payment of tax on certain supply of services under GST: The bulleted points of the above discussion are as below: Reverse charge is a mode of collection of tax by government and not a different tax.
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