Like Income tax/Fbt Central board of excise & custom(CBEC) has started new single page challan to deposit central excise or service tax named as GAR 7/TR-6 from 01.04.07 onwards.
Electronic Accounting System In Excise and Service Tax(EASIEST)
The EASIEST is the system for electronic transmission of challan data from Banks in respect of Central Excise and Service Tax payments. It envisages that a single GAR 7 challan would be used for payment of Central Excise and Service Tax instead of the earlier four challans. The salient features of the EASIEST scheme are:
1.The collecting branch captures information in the challan including a 15-character assessee code and a unique Challan Identification Number (CIN)(20digit)which is a combination of the: -----BSR code of the collecting bank branch(seven digit)
---challan tender date (eight digit)
---challan serial number. (five digit)
2. Single page challan form instead of earlier 4 page.
3. Payment can be verified online form dept/nsdl website
Fillable challan GAR-7 can be downloaded from link given below in pdf format.
BEFORE DOWNLOAD USE PREPRINTED FORM GIVEN BELOW
GAR-7 FOR EXCISE (FRONT)(625KB)
BACK(INSTRUCTION)
GAR-7 FOR SERVICE TAX (FRONT) (625KB)
GAR-7 BACK (INSTRUCTIONS)
INSTRUCTION TO FILL THE FORMS
1. Name, Address, 15 digit Assessee Code, Commissionerate Name and 8 digit Accounting code is mandatory.
Note :accounting code for higher secondary cess for different taxes for the time being is
service tax :00440252
excise :00380086
custom :00370034
complete text of HSC TRADE NOTICE
2. The Accounting codes for Tax and Interest/Penalty for each service is provided in the table
3. The total amount tendered should be written both in words and figures.
4. The details filled in the challan and ‘Taxpayer’s Counterfoil’ should be identical.
5. The Receiving Bank Branch Stamp should contain the following:
i) BSR code of the receiving Bank Branch (7 digits)
ii) Date of Deposit of Challan (DDMMYYYY) (8 digits)
iii) Challan Serial Number (5 digits)
Know Your Jurisdictional Office /Location Code
Based on State/District/Area Of Locality of Central Excise
Based on State/Commissionerate/Division/Range
FREE PRE PRINTED SERVICE EXCISE TAX CHALLAN GAR-7
You can also printed GAR-7 challan from the following link if you know your 15 digit service tax/excise code.
FREE PRE PRINTED TR6/GAR-7 WITH YOUR SERVICE/EXCISE REGISTRATION NUMBER
Advantages of pre printed challan
--autometic verification of your assessee code with cdec database
--no need to fill name,commission office name,range,code etc
-- select upto five type of excise/service tax code,
-- no need to search accounting code.
-- no need to write figures in words ,auto genrated
--no need to fill counterfoil.auto genrated
so if you have so much advantages than why r u not using it???
If you don't know your 15 digit code than you can check it from link given below by giving your PAN
KNOW YOUR SERVICE/EXCISE REGISTRATION NUMBER (CLICK THIS LINK)
If you don't know your 15 digit code than you can check it from link given ABOVE by giving your PAN
OTHER ARTICLES ON SERVICE TAX
Procedural issues in Service Tax (NEW)(ALL OLD CIRCULAR WITHDRAWN)
OLD CIRCULAR,CLARIFICATION WITHDRAWN(cir 96/23.08.2007)
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