Electronic Accounting and GAR-7 challans — Instructions on proper filling - Service Tax - Trade Notice No. 68/2007

Commissioner of Central Excise, Madurai Trade Notice No. 68/2007 dated 5-11-2007 Attention of the trade is invited to this Office Trade Notice No. 41/2007, dated 5-6-2007 communicating the instruction of the Principal Chief Controller of Accounts, Central Board of Excise and Customs, New Delhi vide Letter EDP/On-Line/2007-08, dated 9-5-2007 for depositing excise and service tax under the Electronic Accounting System in Central Excise and Service Tax (EASIEST) procedure. 2. It has been brought to notice that the assessees, while effecting payment of excise duty or service tax through GAR-7 . Challan, failed to mention their 15 digit assessee code in the said challan, which resulted in the improper accounting of their payment in the Bank Account as well as in the Government Account. Similarly quoting wrong code for Commissionerate in GAR-7 challans (i.e. the code of other Commissionerates) which the banks in turn were feeding the same in the EASIEST System drains the revenue of one Commissionerate to the other Commissionerate. Thus it ends up in mess. 3. In view of the above it is instructed that the assessee shall mandatorily indicate the 15 Character PAN/TAN based Assessee Code and they shall indicate the correct code of the Commissionerate in the GAR-7 challans in order to avoid any wrong entry in the accounting procedure.