Accounting of collection of Service tax and Central Excise duties — Procedures revised - Service Tax - F.No. Coord.II/9-17/Major Head/09/249

Accounting of collection of Service tax and Central Excise duties Procedures revised Commissioner of Central Excise Service Tax, Trichirapalli, General Circular No. 4/2009-C.E., Dated 20-3-2009 Copy of Pr. Chief Controller of Accounts, CBEC, New Delhi's letter F.No. Coord. II/9-17/Major Head/09/249 dated 9-3-2009 regarding Major Head wise scrolling, remittance and put-through of physical collection of Central Excise duties and Service Tax is communicated herewith for information, guidance and necessary action. Copy of Pr. Chief Controller of Accounts, CBEC, New Delhi 's letter F.No. Coord. II/9-17/Major Head/09/249 dated 9-3-2009 . F.No. Coord.II/9-17/Major Head/09/249 Office of the Pr. Chief Controller of Accounts Central Board of Excise Customs AGCR Building , New Delhi Dated: 9th March, 2009 To The General Manager The General Manager, Reserve Bank of India, Reserve Bank of India, Deptt. of Gov. Bank Accounts, Central Accounts Section, Central Office, 4th floor, Byculla Additional Office Building, Office Building, East High Court Road, Opp. Mumbai Central Station, Nagpur-440 001. Byculla, Mumbai-400 008 Subject : Major Head wise scrolling, remittance and put-through of physical collection of Central Excise duties and Service Tax. Sir, The Accounting procedure relating to Electronic Accounting system in Excise and Service Tax (EASIEST) which covers the physical collection of Central Excise and Service Tax vide para 5.2 specifies the need of the Focal Point Branch of the banks to generate the main scrolls Commissionerate-wise and Major Head-wise and send them to the concerned Pay and Accounts Office. The link cell of the banks are to settle the funds with RBI accordingly and the monthly put-through statement are also be generated Bank-wise, Commissionerate-wise and Major Head-wise by RBI, CAS, Nagpur. Due to the bifurcation and trifurcation of Commissionerates and the introduction of multi-banking and extended multi banking, the preparation and transmission of scrolls, DMS etc. have become very cumbersome for the banks as well as Pay and Accounts Offices with attendant problems of reconciliation between Pr. Account Office/PAO, CBEC, FPBs of banks and RBI, CAS, Nagpur. Further, upon the operationalization of the e-PAOs (C.Excise) at Chennai and e-PAO (S.Tax) at Mumbai w.e.f. 1-8-08 under EASeR, where Commissionerate-wise scrolling by the banks have been dispensed with, the reconciliation of scrolls, DMS and the put-through statements have shown a distinct improvement. The need for dispensing with Commissionerate-wise scrolling has been under consideration of this office for same time past. On a careful consideration of all relevant aspects, it has been decided in consultation with the Office of the Controller General of Accounts to dispense with Commissionerate-wise scrolling in the case of physical revenuew of C. Excise and Service Tax by the banks. As a natural corollary, this will imply PAO wise major head wise remittance by the link cells of the banks and PAO wise major head wise preparation of put through statements by the link cells and RBI. The revised procedure will be effective from 1st April, 2009 and shall not affect the existing banking arrangements. However, the banks will scroll the receipts to the concerned PAO major head wise only and the scrolls may contain receipts relating to any of the Commissionerates falling under the accounting jurisdiction of the particular PAO. These instructions would also cover the PAO (Revenue), CBEC, Kolkata, PAO (Revenue), CBEC, Mumbai (to be operational from 1-4-2009) and the e-PAOs for Central Excise and Service Tax at Chennai and Mumbai respectively. You are requested to issue necessary instructions to the banks for implementation of the revised procedure for the physical collection of Central Excise duties and Service Tax w.e.f. 1-4-09. You are also requested to initiate necessary action for generation of put-through statements PAO-wise. This issues with the approval of Pr. Chief Controller of Accounts, CBEC. Yours faithfully, Sd/- (Deepika Jain) Controller of Accounts