Proper filling of GAR-7 form - Service Tax - Trade Facility No. 8/2007

Commissioner of Central Excise, Pune-III Trade Facility No. 8/2007 dated 5-6-2007 Attention of the Trade Industry is invited to Trade Notice No. 5/2007, dated 27-3-2007 regarding mandatory e-Payment of C. Excise duty by assessees who have paid duty of ₹ 50 Lakhs or more in the preceding financial year. 2. According to Instructions received from the Principal Chief Controller of Accounts CBEC, New Delhi-110002, two new challan forms GAR-7 one for depositing Excise duty and the other for Service Tax under Electronic Accounting System in Central Excise Service Tax (EASIEST) have been introduced. Copies of the new forms are enclosed. These forms are also available on the website http://www.cbec.gov.in. 3. All the assessees are advised to deposit their Excise duty and Service Tax payment under the new GAR-7 Challans with immediate effect. The instructions for filling of the form are given on the backside of the Challans. The same should be studied carefully before filling up the form. Proper precautions should be taken while filling up the Challans and correct information is provided in all the columns, so that the duty is credited to the proper Assessee Code and Accounting Code. 4. For the sake of convenience and in order to avoid any typographical/hand written errors, it is advised that all the assessees should get the GAR-7 challan pre-printed, containing details of permanent nature e.g. Assessee name and address, Telephone No., Assessee code No., Commissionerate name, Commissionerate code, Division code, Range code, etc. 5. Correct 15 digit PAN based assessee code issued by the Excise/Service Tax Department appearing on the Registration Certificate should be shown on G.A.R. challans so that the amount credited will be debited to the assessee s name correctly. Assessees not showing the said codes or incomplete codes of such amount will be debited to Sundry assessees . 6. The colour code of GAR-7 challans as given below, should be maintained. Major Head 0038 - Union Excise duty - White challans with black printing 0044 - Service Tax - Yellow challans with black printing 0037 - Customs - Buff white challans with red printing 7. Separate challan should be used for payment under different Major Heads i.e. C. Excise duty, Service Tax and Customs. 8. The Assessees should submit a single copy of the form GAR-7 to their bank for depositing the Excise duty/Service tax. After realization of the cheques etc. the assessee will be provided a counterfoil of the challan duly receipted by the receiving bank/branch as approved of payment. Assessee should insist on double stamping of dates from bank officials i.e. date of tender and date of realization as per the instructions issued by the Reserve Bank of India. 9. The Commissionerate Code, Division Code Range Code of Pune III Commr te for Central Excise is shown in the enclosed Annexure A [Not enclosed]. The Commissionerate Code of Pune III Commr te for Service Tax payment is 710000 . The Assessee Code, Commissionerate Code, Division Code Range Code can also be verified from the website http:// exciseandservicetax. nic.in. 10. The information submitted by the assessee in the form GAR-7 should be legible/neat so that correct information can be fed by the bank officials. 11. Three Nationalized banks viz. Bank of Maharashtra, State Bank of India and Bank of India are authorized for collection of revenue. The assessees are advised to select one bank and one branch of the authorized bank as per his choice and remit his revenue in the said bank for correct accounting. All the Trade Associations and Chamber of Commerce and Industries are requested to bring the contents of this Trade Facility to the notice of their member constituents.