FAQ on EASIEST (Electronic Accounting System in Excise and Service Tax)

(1)

What is assessee code and is it different from Registration number, “ECC” code and “STC”? 

They are all one and the same. The assessee code is a 15-character identification number allotted by the system  to the assessee based on the PAN number or temporary number (if PAN is not submitted) when the registration details are entered in the Central Server. The 15-character assessee code will be available in the registration certificate issued to the assessee by the Assistant Commissioner/Deputy Commissioner of the Division.  Assessee code is same as Registration Number, “ECC” code, and “STC”.

(2)

What is Location Code? How does one get it?  What are Commissionerate code, Division code and Range Code?

Location Code is a six digit code, the first two of which represents the Commissionerate, the second two represents the Division of that Commissionerate and the last two digits represents the Range in the Division.  It is very important to fill up the location code properly for correct accounting of the taxes paid. The location code can be obtained from the jurisdictional Range Officer or by using the facility “Know Your Location Code” provided in website http://exciseandservicetax.nic.in

(3)

 If the PAN based registration number is not available in the Banker’s database,  What should be done? Who should be contacted?

The Banks are required to download the Master Directories of the Registered Assessees from NSDL. NSDL is responsible for downloading the database from CBEC at regular intervals and making it available to banks.  NSDL updates their database daily.  The Banks should update their directories from the NSDL site, which will solve the problem. 

To verify the availability of the Registration Number in CBEC database, the utility ‘Print GAR7 challan’ provided @ http://sermon.nic.in or https://exciseandservicetax.nic.in/gar7.jsp can be used. This utility serves the dual purpose of confirming the availability of the Registration details in department’s database and generation of an error-free GAR-7 challan for the taxpayer.

(4)

My Range / Division Officer has confirmed the availability of my Registration Number in the CBEC database.  Yet, the Banks are not accepting my payment, as the same is not in their database. What should I do?

Bank branches have been instructed not to accept payment if the 15 digit Registration code is not there on the GAR 7 challan. Specific instructions have been issued to Banks not to reject any challan based on non-availability of Registration details in their database and in such cases they should follow the procedure as laid down by the  RBI for all Agency Banks in their Notification dated 15.01.2008 (RBI/2007-08/225  DGBA.GAD.No. H 7633 /41.07.006/2007-08) which is reproduced below:

Data quality in Electronic Accounting System in Central Excise & Service Tax (EASIEST)

It has been brought to our notice that the quality of data reported under EASIEST continues to be poor.  Approximately, 45% of the challans do not bear any assessee code.    It may please be noted that indication of assessee code and location code in the G.A.R.7 challan by the tax payer has since been made mandatory.   Banks are, therefore, advised that no payment of Central Excise & Service Tax should be accepted by bank branches unless the assessee code of the tax-payer is quoted on the G.A.R.7 challan. At the time of acceptance of the challans, the authorised bank branches should, therefore, ensure that the 15 digit/character valid assessee code is quoted by the tax-payer in the challan.


2.  The banks while dealing with the receipts under EASIEST may encounter the following situations which may be dealt with as indicated:

1.

Assessee code is present in the directory

If the assessee code is present in the directory, then at the time of digitization of the records to be uploaded to EASIEST (RT 51), the collecting bank branch should populate the location code of the assessee as present in the directory.

2.

Assessee code is not present in the directory

i)  If the assessee code is not present in the directory, then the bank should verify the assessee code at the NSDL-EASIEST website (https://cbec.nsdl.com).  Feature to search on the assessee code is provided in the website.

ii)  If the assessee code is present at the NSDL-EASIEST website, the bank should accept the challan and the assessee code and location code should be digitized as displayed at the NSDL-EASIEST website.

3.

Assessee code is not present in the directory or in the NSDL-EASIEST website

i)  In such instances, the banks should ask the assessee to produce a copy of the relevant Registration Certificate issued by the Central Excise or Service Tax Commissionerate / Division or get a letter from the jurisdictional Commissionerate / Division indicating the relevant assessee code.  It should be ensured that the assessee has quoted the location code in the challan.

ii)  Banks should verify whether the Commissionerate code (first two digits of the location code) indicated on the challan is associated to its branch where the challan is deposited.  The bank should digitize the location code as stated on the challan while digitization of RT 51.

iii)  The complete address of the assessee should be captured (as per validations in the file format).

4.

Assessee does not have a valid assessee code

i) In cases where the tax-payer wants to make a payment but does not have a valid assessee code, the bank should ask the tax-payer to produce proof of its PAN / TAN registration.  It is also mandatory for the tax-payer to mention the location code.

ii) After verification of the PAN/TAN, the bank should accept the challan and digitize the same as under :

Assessee code to be digitized in case of Central Excise (major account head 0038) as :

1-10 digits   : 10-digit PAN
11-12 digits : XM
13-15 digits : ZZZ

Assessee code to be digitized in case of Service Tax (major account head  0044) as :

1-10 digits   : 10-digit PAN / TAN
11-12 digits : ST
13-15 digits : ZZZ

iii) In case the assessee is unable to provide a valid location code, the location code may be digitized as :

1-2 digits : any Commissionerate Code associated to the bank branch
3-6 digits     :  ZZZZ

Location code can also be obtained by clicking on 'Know Your Location Code' in the website http://exciseandservicetax.nic.in

iv) It will be mandatory to digitize the complete address of the assessee (as per validations in the file format).

 

3.         With effect from January 22, 2008, RT 51 and 58 records pertaining to challans with cheque tender date greater than January 22, 2008 will be accepted at NSDL central system only with a structurally valid assessee code.  The banks participating in EASIEST should download the incremental assessee code directory which is updated on the EASIEST website on a fortnightly basis. The same can also be accessed by your link cell.  NSDL has also provided an internet based feature for verification of the assessee code on the NSDL-CBEC website (https://cbec.nsdl.com).  The tax-payer can also get details of the assessee code by clicking on 'Know Your Assessee Code' from the website http://exciseandservicetax.nic.in.  Further, the facility of downloading and printing the G.A.R. 7 Challan available on the website http://exciseandservicetax.nic.in may be given wide publicity through your designated branches.  

(5)

I don’t have a PAN based registration, but I want to make a payment towards my old arrears.  Can I make the payment without having to get myself registered?  

It is necessary to get a registered code number from the  Central Excise/Service Tax Department for making any payment. Please contact the jurisdictional Assistant Commissioner/Deputy Commissioner, for issue of code number.

 

-6

How will a non-assessee without a registration number pay any arrears or make any miscellaneous payment?

 

Any person who wants to make payment of Central Excise duty or Service Tax and is not a registered assessee will also have to get a registration done through the concerned jurisdictional Commissionerate.  The Reserve Bank had issued instruction no. RBI/2008-09/165 dated 05.09.2008 to the banks on this.  The banks will therefore insist on a valid registration number before they accept any payment of Central Excise or Service Tax.

 

Data quality in Electronic Accounting system in Central Excise and Service Tax (EASIEST)

RBI/2008-09/165
DGBA.GAD.No. 2286/41.07.006/ 2008-09

September 5, 2008

The Chairman & Managing Director
All agency banks (as per list)

Dear Sir,

Data quality in Electronic Accounting system in
Central Excise and Service Tax (EASIEST)

Please refer to our circular RBI/2007-08/225 DGBA.GAD.No.H-7633 /41.07.006/ 2007-08 dated January 15, 2008 on the above subject.  Point 4 of para 2 thereof deals with situations where the assessee does not have a valid assessee code.  In this connection, we advise that the Central Excise and Customs has created a new category of registrants (Non-Assessees) in Central Excise and Service Tax. The registration numbers/codes of these persons will be generated by the CBEC system and NSDL will be transmitting the same to the Link Cells of the Banks participating in EASIEST. This new category of assessee will form a part of the Assessee Directory that is being transmitted to the banks by NSDL presently.   The structure of registration codes of the new Non-Assessees will be as follows:

Central Excise (with PAN): PAN (10 character alphanumeric) + CE (2 character) + NNN (3 numeric)

Central Excise (without PAN): NAC (constant) + 7 alphabets + CE (2 character) + NNN (3 numeric)
(11th and 12th character of Excise Assessee Code (PAN based) can be XM/XD/CE)

Service Tax (with PAN): PAN (10 character alphanumeric) + SE (2 character) +
NNN (3 numeric)

Service Tax (without PAN): NAC (constant) + 7 alphabets + SE (2 character) +
NNN (3 numeric)

(11th and 12th character of Service Tax Assessee Code (PAN based) can be ST/SE)
The structure of Assessee code Service Tax (TAN based) will remain unchanged.

2. With the introduction of the new category of codes for non-assessee registrants, banks should not upload any challans to EASIEST with Assessee code containing ZZZ in the last three digits (13th to 15th characters). 

3. In view of the above, please note that point 4 of paragraph 2 of our circular under reference stands modified to the extent explained above. 

4. You may, therefore, advise your branches that at the time of acceptance of Central Excise and Service Tax challans if the assessee does not have an assessee code, he should be advised to get an assessee code from the concerned Commissionerate.

5. In view of the current modification as stated above, following changes will be required in your software:-

(i) The revised file format of 'Incremental Assessee Code Master' incorporating the assessee code structural changes as above will be as per Annexure1. The assessee code master import program at your bank is to be modified.

(ii) The revised file format of RT51 and RT58 will be as per Annexure 2.

6. The Central Excise and Service Tax challans with tender date later than September 30, 2008 with assessee code containing ZZZ in the last three digits (13th to 15th characters) will not be accepted at NSDL central system. The above validations will be incorporated in the EASIEST system at NSDL from 10.10.2008.

Yours faithfully

 (P.M.Rajagopal)
Assistant General Manager

 

(7)

The Details shown in the electronically generated GAR-7 challan from department’s website are found to be incorrect.  Whom should I contact to correct the data?  

If any errors are noticed in the electronically generated GAR-7 challan from “print GAR7 Challan” utility, kindly inform the jurisdictional divisional office for necessary rectification in the registration details in the Registration Database. Further an email can be sent to ereturn@excise.nic.in  or easiest-cbec@nic.in with the copy of challan as attachment.  Suggestions for improvement of the utility can also be given.  

 

(8)

  I have transferred my unit from one location to another resulting in change of commissionerate/division/range. But my E-Payment cyber receipt shows the old Commissionerate/division/range name. What should I do?  

The error might be due to non-updation of Master Directories by the concerned banks or M/s.NSDL.  It should be ensured that the Division has made the necessary necessary changes in the Registration database. The bank concerned should be informed about the transfer from one location code to another.  

 

(9)

  My Bankers have implemented the CORE Banking solution.  Can I make e-payment of Excise Duty and Service Tax, in any of their branches?  

The Core Banking solution implemented by the Banks caters to the needs of the clients of that particular bank. The client is given the facility to transact from anywhere within the country.   

In case of e-payment of taxes, the branches do not come into the picture as the person does not go to any branch to make payment of the taxes.  When the customer/tax payer registers with the bank authorized for collecting taxes through internet banking, the bank gives the web address, the username and password to their client.  The transaction occurs in the books of accounts of the bank and the tax gets credited to the Government Account. The Principle Chief Controller of Accounts has authorized certain banks to receive taxes through internet banking( e-payment).

In case of manual payment, the taxes are tendered physically in a bank branch along with the G.A.R.7 challan and that particular bank should have been authorized to receive the taxes in that area.

The list of banks in which a taxpayer can make e-payment as well as the list of banks authorized to receive taxes through its branches, is available on the website www.cbec.gov.in. The local Range/Divisional Office or the Commissionerate Technical Section can also be contacted for this information.  

 

(10)

The Counterfoil given at the bank does not contain the Challan Identification Number (shortly referred to as CIN), which number should I quote in my ER return?  

The bank has to necessarily give CIN for the payment made by you.  CIN is the combination of:

a.       BSR Code which is 7 digits (unique for each Bank Branch),

b.      Date of tender/deposit which is 8 digits (DDMMYYYY) and

c.       Challan Serial Number (5 digits) given by the Branch for each transaction.

All these details should appear in the computerized acknowledgement/receipt.  

 

(11)

How do I know the correct accounting code for my service?

  If the GAR-7 challan is generated through the utility available in the department’s website (referred in FAQ No.3), the codes will automatically get populated from the database when a service is selected from the drop-down menu list. The codes can also be seen in the following link of CBEC website (http://www.cbec.gov.in/epay-idx.htm), by selecting “reverse” under the option GAR-7 challans.  For knowing the correct accounting code of the service, the taxpayer can also contact the Range Superintendent or Inspector.  

 

(12)

  I have made a payment of Rs.100,000/- through a GAR-7 challan.  My Range Officer says that the amount is not tallying with the data uploaded by Banks.  Whom should I contact?

The bank should be approached with the copy of acknowledgement/receipt and should be asked initiate necessary action for rectification of the error.

Further, the bank can be requested to give a certificate of payment, where the amount remitted is recorded both in words and figures. The Range Officer may then be given a copy of such certificate, with a request to reconcile the matter with the concerned PAO.

(13)

What is the difference between E-Filing, EASIEST and E-Payment?

E-Filing is the facility given by CBEC to file returns online.  The user-id and password has to be obtained from the Systems Manager of the jurisdictional Commissionerate’s Computer Section to avail this facility.  The taxpayer does not have to visit Central Excise or Service Tax Office for filing the returns. 

EASIEST (Electronic Accounting System in Excise and Service Tax) is the procedure for payment of Central Excise duties and Service taxes. In EASIEST, the taxpayer has to submit only one copy of the GAR-7 challan as against the old procedure of giving 4 copies of TR-6 challans in the Bank. The counterfoil of the challan will be kept by the bank and a computerized printout of the data entered by the bank will be given to the taxpayer as a receipt / acknowledgement. The CIN (Challan Identification Number) has to be quoted in the Excise/Service Tax return in the space provided for it. CIN is the combination of:  

a.       BSR Code which is 7 digits (unique for each Bank Branch),

b.      Date of tender/deposit which is 8 digits (DDMMYYYY) and

c.       Challan Serial Number (5 digits) given by the Branch for each transaction.

There is no need for the taxpayer to attach a copy of the challan with the return.

  E-Payment is a facility extended by various Banks for making Central Excise/Service Tax payments through online Banking.  The taxpayer need not personally go to the Bank to make the payment.  The taxpayer has to get a user-id and password from one of the banks providing the facility for making E-Payment.

(14)

What is a computer generated acknowledgement of GAR 7 challan?  

The receiving bank branches of the nominated banks in EASIEST are to issue computerized challan receipt as an acknowledgement to the assessee. The collecting/receiving bank branches would hand over this receipt to the assessee as an acknowledgement/proof of the tax payment. This computer generated acknowledgement of GAR 7 challan would be given to the taxpayer after putting the signature and seal of the authorized signatory in token of receipt of the amount.  This would serve as the taxpayer’s receipt for payment made.  The collecting / receiving bank branch would retain the tear off counterfoil of the GAR7 challan submitted by taxpayer. The words “Taxpayer’s counterfoil” appearing in the GAR 7 challan would be substituted by the word “Counterfoil”. The computerized printout should necessarily have the following information: -

1.      Bank code  

2.      Branch code

3.      Date of Tender of challan

4.      Challan sequence number

5.      Name of the Assessee

6.       Assessee code

7.      Location code (Commissionerate + Division + Range code)

8.      Major Head code

9.      The eight digit Accounting code for duty / cess in case of payments of Central Excise and Service code in case of Service Tax.

10.     Amount of duty / tax paid for each of the Accounting code

11.     Total amount

12.     Collection indicator / Mode of payment

13.     Date of realization of the instrument.

               (serial no 9&10, are to be repeated for payments made under different heads)

            The above details should necessarily be there in the computerized printout. The banks, if they wish can give a printout of the entire details captured by them.

 

(15)

How do I generate a pre-printed GAR-7 Challan and what are the printer settings required for printing the challan in a single page?  

  A write-up  on  how  to  generate  a  GAR-7  challan  by  a tax payer is as follows:

HOW TO GENERATE GAR-7 CHALLAN

Click the link ‘Print GAR-7 Challan’  in http://exciseandservicetax.nic.in/

OR type the url  https://exciseandservicetax.nic.in/GAR7.jsp from the browser.

 

1.      In the  Input Details of G.A.R-7 for Central Excise/Service Tax Payments,   type  Assessee code  and Press ‘Enter’ Key  

2.  From the drop-down menu under ‘Select Account Head Description’, select  appropriate duty type and enter  amount in the ‘Amount’column  and then,   

3.   Press ‘Submit’ button for printed Challan.  

4.   Now you can take the print out of the Challan using the  print option available in your browser

Note : Before taking  printout,  set paper size as A4, Header & Footer entry blank, orientation Portrait and Top & Bottom Margins with lowest possible figure from  page setup menu of browser.  

The Challan gives the following details:

    1. Full name of the Assessee (As per Registration Certificate).  

    1. Full Address.  

    1. Telephone Number and Pincode.  

    1. Assessee Code number which is a 15 digit PAN based Assessee Code allotted by the Department.  

    1. Commissionerate - Name of the Commissionerate under which the Tax Payer falls.  

    1. Location Code of 6 digits that is divided in to Commissionerate (first 2 digits), Division(3rd and 4th digit) and Range Code (last 2 digits).  

    1. Accounting   codes of Duties/Cess depends on selection of Account Head Description from drop down menu.  

Dos

1.      Use only preprinted GAR-7 Challans         

2.      Enter the 15 digit PAN based Assessee Code as allotted by the Department.

3.      In case PAN based Assessee Code has not been allotted, enter the temporary code.

4.      If the system is not fetching the details, contact the Jurisdictional Commissionerate.

5.      If the details fetched by the system are wrong, contact the Jurisdictional Commissionerate.


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