Instructions for proper filling of GAR-7 challan - Service Tax - Trade Notice No. 28/2007

Commissioner of Central Excise, Delhi-III Trade Notice No. 28/2007 dated 16-10-2007 Difficulties are being faced by this Commissionerate in incorporating the amount deposited by the assessees under the correct head of account, as the assessees are neither filling the challans completely and properly nor giving the full particulars of the Central Excise duty being deposited by them under the Head 0038. In order to have proper collection of revenue and its accounting under the correct head of account, the assessees are requested to follow the following provisions : An assessee shall present separate challans for each major head of account. He shall fill in the challans correctly in all respects so that the revenue payable by him is correctly credited to the proper major and minor head of account. In case payment of revenue is made by the assessee under a wrong head of account, the assessee will have to credit the amount under the correct head of account and apply to the proper officer separately for refund of the amount deposited under a wrong head of account .