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Upgradation of quality of challan data under EASIEST - Service Tax - TRADE NOTICE NO. 21/ST/2007Extract Upgradation of quality of challan data under EASIEST TRADE NOTICE NO. 21/ST/2007, DATED 19-11-2007 , ISSUED BY OFFICE OF THE COMMISSIONER OF SERVICE TAX, NEW DELHI An the Trade and other concerned are hereby informed that the position regarding the quality of challan data uploaded on EASIEST by participating banks was reviewed in the meeting of the High Powered Committee held on 30-7-2007. Following the decisions taken by the High Powered Committee, the under mentioned changes in the Accounting Procedure may kindly be noted for implementation with immediate effect. According to para 1.2.C of the Accounting Procedure, the receiving branches are to ensure validation of the Assessee Code. It was also indicated that if the assessee does not furnish the Assessee Code, the branch bank should insist for mentioning the same and in case it has not been allotted to the taxpayer, the branch bank should ask for the Temporary Code, which again is a 15 character code, to be written. If the Assessee Code as mentioned in the challan do not match with any of the Codes available with the bank's system, the receiving branches were to ensure that various other data (as indicated in para 1 .2.C of the procedure) were filled in. In partial modification of the above position it has been decided that hence forth challans with the old Assessee Codes will not be accepted. Further, the assessees would have to mandatorily indicate the 15 character PAN/TAN based Assessee Code. In case the same has not been allotted to the taxpayer, the bank branch should have the Temporary Code, which again is of 15 character, be written by the assessee in GAR-7. The bank branch must also ensure that the Assessee Code mentioned in the challan form is structurally correct as per item No.6 of RT-51 (refer Annexure-IV of Accounting Procedure). All trade associations are requested to give wide publicity to the contents of this Trade Notice amongst their members/ constituents.
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