Supplier Invoice Submission Guide
Cognizant’s Accounts Payable department is responsible for the timely processing of supplier invoices
issued against approved purchase orders. Upon shipment of products, or services performed as
requested on the official purchase order, the supplier is required to submit all corresponding invoices in
a timely manner directly to Accounts Payable (within 7 business days from shipment or service
completion) as instructed on the purchase order. In order to be processed by Accounts Payable, the
supplier invoice must reference the same supplier information contained on the purchase order, a
unique invoice number, the invoice date, and the appropriate Cognizant purchase order number. Under
no circumstances shall Service Provider invoice Cognizant for the Goods or Services properly provided/
rendered more than 90 days following the date the Goods or Services were completed. Cognizant shall
have no liability for invoices submitted to Cognizant following the expiration of such 90 days period.
Determining the Invoice Receipt Date
Within Cognizant’s CAPPS system (ARIBA & Catalyst), payment terms are established for each supplier.
Invoices processed by Accounts Payable will reflect those terms and the payment due date will
automatically be calculated by the system if the invoice matches to the order placed. Accounts Payable
does not designate a payment date as this is entirely system driven. For example, a supplier invoice
dated July 1, 2014 is received by Accounts Payable on July 9 and is entered into CAPPS/Catalyst
system on July 10. If the payment terms are "Net 30,, the system will automatically calculate a payment
due date of August 8, 2014 for all accepted and undisputed transactions. Otherwise the invoice will be
rejected and parked for clarification and the due date for payment will start from the date of invoice
rectified or from the date of receipt of revised acceptable invoice by Accounts Payable.
Please ensure your invoice has the required information for your region as detailed in the table below:
S.NO
Invoice Required Information
India
Requirement of original hardcopy of invoice (EDI Enabled and NonEnabled)
1
1.
2.
2
It is mandatory to flip invoices online in the case of Ariba
enabled suppliers
The Flip/EDI Invoices should exactly match with all the details
mentioned on the physical invoice submitted by the supplier
Invoice MUST reference the correct Cognizant legal entity (the Bill To
Cognizant entity) and address (the Bill to address) as shown on the PO
by attention to Accounts Payable along with PAN number
✔
✔
3
Cognizant VAT/Tax/PAN number. (Check on the P.O. or your Cognizant
contact.)
✔
4
Supplier name and supplier address, telephone, email as setup in
Cognizant's system
✔
5
6
7
Supplier VAT/Tax/PAN number
✔
Unique Invoice number, no duplicate invoice number is allowed
✔
Date format- MM/DD/YY or show month in wording, e.g.: APR). No
future date is allowed.
DD/MM/YY is also
allowed
Description of goods and service, P.O. number, P.O. line item and
currency on invoice must match with P.O. / contract
8
9
10
*Invoices need to be itemized to provide adequate details for goods /
services rendered in detail at line tem level. No invoices must be raised
for consolidated amount without break up
P.O. number to be mentioned on the invoice
✔
✔
An invoice must reference only one Purchase Order number
✔
11
Ensure total amount is stated and sufficient fund for billing is left on
P.O.
✔
12
Include VAT charge in amount and percentage if applicable (VAT charge
in local currency is required, if the P.O. currency is not local currency).
✔
13
14
15
16
Supplier's Company Stamp
✔
✔
For local & Nonlocal Invoices
submitted in India,
China, Dubai for
payment
processing
Supplier's Authorized Signatory
Banking Information
**
Invoices should be raised on the company letterhead and handwritten
invoices are strictly prohibited.
✔
World Headquarters
European Headquarters
India Operations Headquarters
500 Frank W. Burr Blvd.
Teaneck, NJ 07666 USA
Phone: +1 201 801 0233
Fax: +1 201 801 0243
Toll Free: +1 888 937 3277
1 Kingdom Street
Paddington Central
London W2 6BD
Phone: +44 (0) 20 7297 7600
Fax: +44 (0) 20 7121 0102
#5/535, Old Mahabalipuram Road
Okkiyam Pettai, Thoraipakkam
Chennai, 600 096 India
Phone: +91 (0) 44 4209 6000
Fax: +91 (0) 44 4209 6060
© Copyright 2014, Cognizant. All rights reserved. No part of this document may be reproduced, stored in a retrieval system, transmitted in any form or by any means, electronic,
mechanical, photocopying, recording, or otherwise, without the express written permission from Cognizant. The information contained herein is subject to change without notice. All other
trademarks mentioned herein are the property of their respective owners.
NOTES:
1.
2.
“✔” Required for region.
“*”If the P.O. is issued incorrectly or the amount is insufficient, please contact the buyer (Procurement
Representative) to update the P.O. before billing.
“**”The Supplier must contact the Global Supplier Help Desk with any changes in company info, banking or
address information; otherwise the change will not be reflected in payments.
3.
How to Invoice?
1
Information that must be contained on an invoice
1.
To provide Purchase Order Number / Contract number along with Cognizant Bill to & Ship
to, PAN detail reference based on which the designated invoice is raised. This is for easy
2.
reference. (Refer to Cognizant Facility address & legal entity information )
Payment terms: An approved payment term by the Cognizant Global Procurement team is
3.
to be specified on the invoice. Example: Net 15, Net 30, advance payment terms
Invoice Number: Each invoice should contain a proper numeric reference number. This
should be a unique reference that will be used for all future queries / references including
payment advices. Example: Invoice number (Invoice #1234).There should be no duplication
of this number in your previous or future invoices.
4. Invoice date: Upon shipment of products, or services performed as requested on the official
purchase order, the supplier is required to submit all corresponding invoices in a timely
manner directly to Accounts Payable (within 7 business days from shipment or service
completion) as instructed on the PO.
5. Remit to. Example: Supplier Name, PO Box, City, State, Zip Code.
6. Quantity invoiced: This must equal the quantity shipped and cannot exceed the quantity
ordered.
7.
Product part number, if applicable.
8. Pricing & Currency: Pricing and unit price. Example: $9.26 each. The currency of the invoice
should be categorically mentioned.
9. Other charges must be separate item entries on the invoice and as noted on the purchase
order.
10. Taxes should be listed as a separate item in the body of the invoice.
11. Arithmetical accuracy should be ensured (invoice total, tax calculations, etc.).
12. When billing for freight, freight backup is required.
13. Invoices related to employees should contain the 6 digit associate ID details.
Overseas Transactions – In case of invoices from overseas suppliers, details on their PAN no. Form
10F and Tax Residency Certificate (TRC) with confirmation on their permanent establishment in
India is required.
Training Transactions – In case of invoices related to training, information on whether the trainer
has travelled to India is required.
Subscriptions - In case of subscriptions, details related to whether they are downloadable thru web
are required. India Supplier Raising Invoice in Foreign Currency - Invoices raised by an Indian
supplier on us (any six entities of Cognizant in India) in foreign currency, is acceptable only when
either the service provider or the service recipient (Cognizant India) is operating from a SEZ unit. In
case the service provider (supplier) is operating from an SEZ, it needs to be substantiated thru a
letter of approval issued by the Development Commissioner (DC) of the SEZ
*Invoices need to be itemized to provide adequate details for goods / services rendered in detail at
line tem level. No invoices must be raised for consolidated amount without break up
How to Invoice - Taxes & related information?
2
Information that must be contained on an invoice with taxes

Invoice heading must carry either “Commercial Invoice” or “Tax Invoice” only

Taxes should be listed as a separate item in the body of the invoice. VAT and/or Service
Tax should be charged for purchase and/or service accordingly.

Effective 15-Nov-2015, service tax should have a separate line item for Service Tax @ 14%,
Swachh Bharat Cess @ 0.5% and K.K Cess @ 0.5% as applicable (Accounts Payable will reject
the payment transaction if vendors claims the entire service Tax as a single line item on the
invoice)

Invoices should be raised without Service Tax, VAT, etc. where the transactions are
exempted from such taxes (for example, Service Tax is not applicable for services rendered
inside Special Economic Zones).

CST (Central Sales Tax) is to be charged wherever applicable and where benefit of
exemption to be given for purchases is made in SEZ against FORM I for eligible goods.

Applicable Works contract tax deduction will be made from the payment unless an
exemption certificate is given.

In case of service tax, partial liability of the supplier’s portion alone should be mentioned in
the invoice, e.g. Rent-a-cab, Manpower supply, Works contract service, etc.

A PAN-based Service tax registration number should be mandatorily mentioned in the
invoice along with the name and full address of the person rendering the service.

Taxes to be charged at applicable rates with the benefit of abatement to be extended for
the applicable service, e.g., for a Cab, Construction service, catering, etc.

Excise/Customs duty exemption to be extended for the purchases made for SEZ units &
STPI.
World Headquarters
European Headquarters
India Operations Headquarters
500 Frank W. Burr Blvd.
Teaneck, NJ 07666 USA
Phone: +1 201 801 0233
Fax: +1 201 801 0243
Toll Free: +1 888 937 3277
1 Kingdom Street
Paddington Central
London W2 6BD
Phone: +44 (0) 20 7297 7600
Fax: +44 (0) 20 7121 0102
#5/535, Old Mahabalipuram Road
Okkiyam Pettai, Thoraipakkam
Chennai, 600 096 India
Phone: +91 (0) 44 4209 6000
Fax: +91 (0) 44 4209 6060
© Copyright 2014, Cognizant. All rights reserved. No part of this document may be reproduced, stored in a retrieval system, transmitted in any form or by any means, electronic,
mechanical, photocopying, recording, or otherwise, without the express written permission from Cognizant. The information contained herein is subject to change without notice. All other
trademarks mentioned herein are the property of their respective owners.
Additional information –
o
In order to avoid any double taxation of withholding taxes on transactions which
are in the nature of a second-sale, where withholding taxes are already suffered by
the supplier, a specific declaration is required as per the prescribed format by the
Income Tax department as attached herewith. Instances of such use include for a
second sale of software which has not been modified.
o
Suppliers who have obtained a certificate from the Income Tax department for
lower deduction of Tax at the source (TDS) under section 197(1) of the Income Tax
Act, and furnished the same to our tax team, must categorically mention the
applicability of lower rates of withholding taxes on the invoices.
o
Invoices that carry “NIL” taxes due to exemptions either under Form I for Central
Sales Tax or Form A1 / A2 for Service Tax, must categorically mention a separate
line item on the invoice with NIL value as “Service Tax exempted against Form A2”
or “CST exempted against Form I.”
o
Any credit note issued by the supplier should clearly contain the invoice number
against which the credit note is issued, since this has an impact on the CENVAT
claimed.
o
Pending submission of Form A2, suppliers are to provide exemption of Service Tax
based on Form A1 for a period of 3 months.
3
How to prepare a packing slip?
Information that must be contained on an invoice

Are properly packaged.

Have a packaging list on the outside of the package with a P.O. number clearly visible.

Include on the packaging list:

 Shipper's name and address
 Part number(s)and engineering change number(s) if applicable
 Purchase order/contract number
 Receiving location's name and address
 Shipment quantity
 Description of material
 Ship date
 Supplier packing list number (if applicable)
 Country of origin
Include the P.O. number on the address labels.
Domestic supplies
Import supplies
Manpower services
1. Delivery challan (term
used in India and
Pakistan for a receipt
for payment or
delivery) with security
seal
2. LR or Octroi receipt
evidencing movement
of goods (as applicable)
3. Turnkey supplier
certification
(for Infra turnkey
supplies)
1. BOE – Exchange Control Copy (ECC)
2. In case of High Sea Sale (HSS), copy of
the HSS BOE. Additionally, a copy of
the invoice raised by the original seller
to the Indian supplier in foreign
currency
3. Valid Tax residency certificate for
applicability of TDS
1. Installation / work
completion certificate
(Infra services)
2. Attendance sheet
3. Approved timesheets in
ESA for subcontractors
4. Actual work location to be
specified for all
subcontractors and temp
resources, as detailed on
Annexures below)
5. PF / ESI challan of the
contracts to be attached
along with monthly invoice
4
When to Invoice
Upon shipment of products, or services performed as requested on the official purchase order,
the supplier is required to submit all corresponding invoices in a timely manner directly to
Accounts Payable within 7 business days from shipment or service completion as instructed on
the purchase order. In order to be processed by Accounts Payable, the supplier invoice must
reference the same supplier information contained on the purchase order, a unique invoice
number, the invoice date, and the appropriate Cognizant purchase order number.
5
Whom to Invoice
The invoice is to be addressed to the correct and complete legal entity, which may be one of the
following, depending upon which entity has initiated for the service / supply. The Purchase
Order/Contract refers to the legal entity name along with its address.
Cognizant Technology Solutions India Pvt Ltd
AAACD3312M
Cognizant Technology Services Pvt Ltd
AADCR0712J
World Headquarters
European Headquarters
India Operations Headquarters
500 Frank W. Burr Blvd.
Teaneck, NJ 07666 USA
Phone: +1 201 801 0233
Fax: +1 201 801 0243
Toll Free: +1 888 937 3277
1 Kingdom Street
Paddington Central
London W2 6BD
Phone: +44 (0) 20 7297 7600
Fax: +44 (0) 20 7121 0102
#5/535, Old Mahabalipuram Road
Okkiyam Pettai, Thoraipakkam
Chennai, 600 096 India
Phone: +91 (0) 44 4209 6000
Fax: +91 (0) 44 4209 6060
© Copyright 2014, Cognizant. All rights reserved. No part of this document may be reproduced, stored in a retrieval system, transmitted in any form or by any means, electronic,
mechanical, photocopying, recording, or otherwise, without the express written permission from Cognizant. The information contained herein is subject to change without notice. All other
trademarks mentioned herein are the property of their respective owners.
Cognizant Global Services Pvt Ltd
AAACD7204L
Excellence Data Research Pvt Ltd
AABCE4933C
Value Source Technologies Pvt Ltd
AABCV1503D
ITAAS India Pvt Ltd
AABCI7719J
Ygyan Consulting Private Limited
AABCP0154C
Saband Software Technologies Pvt Ltd
AAHCS7441P
Trizetto India Pvt Ltd
AADCT9200B
Trizetto Services India Pvt Ltd
AABCT8862F
Full name of the relevant entity as it appears in the Purchase Order or Contract should be mentioned
on the face of the Invoice.
The most critical information on the actual “Ship To / Service to Location” details the address that
should be provided imperatively on the invoice. If the invoice is raised for supplies / services
rendered to a single location, the invoice shiould then be addressed to that respective location.
Cognizant Entity Name and Address Information
Cognizant complete legal entity name and address on supplier invoices must be in strict conformity as
detailed below.
S No
Group
Invoice Line Requirement
Facility
1
Single facility falling under
one BU
To contain the “facility”
details with the address
Refer Annexure 1
2
Single facility falling under
multiple BUs based on the
building
To contain the “facility &
building block” details with
address
Refer Annexure 2
3
Single facility falling under
multiple BUs based on the
floors within same building
To contain the “facility,
building block & floor” details
with address
Refer Annexure 3
4
Same floor of the building
falling under multiple BUs
based on the floor wing
To contain the “facility,
building block, floor &
wing” details
Refer Annexure 4
6
Where to Mail Invoices in INDIA?
Cognizant’s Accounts Payable department is responsible for the timely processing of supplier
invoices issued against approved purchase orders.
Send your all ORIGINAL invoices and relevant supporting documents directly to A/P, and never to
the “Bill to” or “Ship to” address.
Your invoices must be sent directly to the Accounts Payable (A/P) address
COGNIZANT TECHNOLOGY SOLUTIONS INDIA PVT LTD
Invoice Receiving Station (Accounts Payable Department)
165/110 Menon Eternity, St. Mary’s Road
Alwarpet
Chennai 600018, INDIA
Attn.: The 6-digit Cognizant ID of the Cognizant Employee Who Placed the Order
With an objective of invoice tracking and to improve the effectiveness of vendor payment, we have
created a centralized team to handle receipt of invoices. Vendors serving to Cognizant India
operations can send the physical invoices to the above mentioned address.
7
Electronic Data Interchange (EDI) invoicing
Electronic Data Interchange, or EDI, is a process in which designated Cognizant CAPPS/Aribaenabled suppliers receive purchase orders and submit purchase order invoices electronically to
Cognizant.
NO invoice will be paid without the receipt of the ORIGINAL PHYSICAL INVOICE.
Physical invoices are also required for EDI-enabled suppliers for processing the payment. The
payment date is defined from the date of receipt of undisputed and accepted invoices by the
Accounts Payable team.
For example, an EDI enabled supplier invoice dated July 1, 2014 is received by Accounts Payable
on July 9 and is entered into CAPPS/Catalyst system on July 10. If the payment terms are "Net
30," the system will automatically calculate a payment due date of August 8, 2014 for all
accepted
and undisputed transactions.
The flipped invoice will be parked or kept on hold until the physical invoice reaches the Accounts
Payable team for payment processing.
World Headquarters
European Headquarters
India Operations Headquarters
500 Frank W. Burr Blvd.
Teaneck, NJ 07666 USA
Phone: +1 201 801 0233
Fax: +1 201 801 0243
Toll Free: +1 888 937 3277
1 Kingdom Street
Paddington Central
London W2 6BD
Phone: +44 (0) 20 7297 7600
Fax: +44 (0) 20 7121 0102
#5/535, Old Mahabalipuram Road
Okkiyam Pettai, Thoraipakkam
Chennai, 600 096 India
Phone: +91 (0) 44 4209 6000
Fax: +91 (0) 44 4209 6060
© Copyright 2014, Cognizant. All rights reserved. No part of this document may be reproduced, stored in a retrieval system, transmitted in any form or by any means, electronic,
mechanical, photocopying, recording, or otherwise, without the express written permission from Cognizant. The information contained herein is subject to change without notice. All other
trademarks mentioned herein are the property of their respective owners.
For disputed cases, the invoice will be rejected and parked for clarification and the due date for
payment will start from the date that the invoice is rectified, or from the date of receipt of a
revised acceptable invoice by Accounts Payable.
8
Softcopy Invoice Submission for Suppliers Outside India
Vendors based outside of India can send the soft copy of their invoices with the relevant
supporting documents to the following email ID.
Email ID for Non-INR & Non-India Resident suppliers servicing Cognizant India Operations –
[email protected]
THIS EMAIL ID IS EXCLUSIVE FOR RECEIPT OF INVOICES AND NOT FOR ANY CORRESPONDENCE.
HOWEVER IMPORT SHIPMENTS WILL CARRY THE ORIGINAL INVOICES ALONG WITH THE
SHIPMENT.
9
Transaction-Specific Guidelines for Invoicing
Service related Invoice - All service-related invoices must clearly state the description of service
and also contain the “Category of service” under which the supplier is registered for the Service
Tax registration number.
The description of the service provided and classification of the service as per the service tax
should be the same.
AMC Invoice – Invoices for support activities such as the AMC must categorically mention the
service period with the details of “From date” and “To date.”
In addition, invoices raised for AMCs must clearly mention if the support was in nature of
“Comprehensive AMC.”
Invoice for Examination Fee - Invoices from overseas suppliers for examination fees must
categorically state that no training is involved and that they are exclusively for examination fees
only.
Transport Invoice - All transportation invoices must contain the basic information related to the
usage and the rates applied, on the invoice. They should also refer to the Agreement/Contract
number on the invoices.
Subcontracting Invoices - For all subcontracting services, the invoices are to be raised on the
respective facility / location and include the legal entity based on the actual work location of the
contractor.
The contractor work location will be provided by the Cognizant requisition team.
Invoices for recruitment services are to be raised on the facility / location as confirmed by finance
as part of the billing confirmation.
Supplier Name Change - In case of any supplier name change, it is important that the supplier
notify the Procurement Buyer team with details of all the existing contracts / P.O.s and include a
request for a new P.O./Contract/agreement with the revised name.
Pan India/Global/Multiple facility Contracts - Suppliers servicing multiple facilities / entities must
ensure valid contracts exist with each entity either through a single contract mentioning the word
“affiliates” or through a separate contract with the respective legal entity.
ADVANCE or PRE-PAID Payment –
For advance payments, the supplier should raise a Pro forma Invoice and the soft copy should be
shared with [email protected].
Digital Signature on the Invoices –
Digitally-signed invoices that are approved and authorized by CBEC (Central Board of Excise &
Customs) are accepted for making the payment to the supplier.
Revised Invoices Revised Invoices should be raised preferably with the same invoice number as the original one,
and categorically mentioned as “REVISED INVOICE.” In case the revised invoice is raised with a
different invoice number, then it should reference the original invoice number and include a credit
note for the old invoice.
Separate Invoices for Every Single BU (and only on existing facilities listed in the annexure)
Separate invoices should be raised for the supplies / services rendered for each facility without
any consolidation.
Invoices should be raised only on existing facilities and not raised on closed entities / facilities.
Invoices from a regular stream of vendors should not be raised for small amounts. Instead they
should be consolidated at every facility and raised periodically. This is more relevant to
consumable supplies such stationery, food and beverage purchases, etc.
World Headquarters
European Headquarters
India Operations Headquarters
500 Frank W. Burr Blvd.
Teaneck, NJ 07666 USA
Phone: +1 201 801 0233
Fax: +1 201 801 0243
Toll Free: +1 888 937 3277
1 Kingdom Street
Paddington Central
London W2 6BD
Phone: +44 (0) 20 7297 7600
Fax: +44 (0) 20 7121 0102
#5/535, Old Mahabalipuram Road
Okkiyam Pettai, Thoraipakkam
Chennai, 600 096 India
Phone: +91 (0) 44 4209 6000
Fax: +91 (0) 44 4209 6060
© Copyright 2014, Cognizant. All rights reserved. No part of this document may be reproduced, stored in a retrieval system, transmitted in any form or by any means, electronic,
mechanical, photocopying, recording, or otherwise, without the express written permission from Cognizant. The information contained herein is subject to change without notice. All other
trademarks mentioned herein are the property of their respective owners.