full form

"Government Account (Receipts and Payments) Rules"

Thanks

Shikha

it means , Government Account (Receipts and Payments) Rules

 further GR-7 is the part of service tax but we also filled the GR-7 in the
used excise of payment and TR-6 challan is the seprate part of the excise and customs department. 

Hello Rameshji,

GR-7 is wrong name actual name is GAR-7, & TR-6 challan has been used in past for Duty payment in Excise, but now in present The only GAR-7 is used for both Excise & Service Tax.