Electronic payment of duty - Easiest
EASIEST Scheme
The Customs and Excise Department, Principal Chief Controller ofAccounts, Controller General of Accounts and the Reserve Bank of Indiawith the participation of 28 commercial banks have introduced theElectronic Accounting System in Excise and Service Tax (EASIEST)
Benefits for the taxpayer
++Only one copy of challan to be filled instead of earlier four copies.
++ Facility for online verification of the status of tax payment using CIN.
Challan Identification Number (CIN)
Challan Identification Number (CIN) is a 20 digit unique identifier whichwill be given on the Taxpayer’s Counterfoil. This number is acombination of the BSR code of the bank branch (7 digits), the date ofdeposit (8 digits) and Challan Serial Number (5 digits)
Instructions to fill the G.A.R -7 Challan
++ Use block letters to fill Name and Full Address of the Taxpayer
++ Mention the 15 digit Assessee Code allotted by the Department. In casethis has not been allotted, write the temporary code.
++ Mention details of Commissionerate, Division and Range under whichthe Tax Payer falls.
++ Mention the 8 digit Accounting Code of the product/commodity forCentral Excise or the Service for which tax is being paid. Theaccounting codes are given on the reverse of the Challan.
++ Mention the total amount tendered in words and the mode of payment
++ Ensure that the details filled in the challan and taxpayer’s counterfoilare identical.
++ Ensure that the Seal of the Receiving branch is affixed in the space provided on the challanas well as on the Taxpayer’s Counterfoil containing the CIN information.
Checklist for the taxpayers
Fill the challan properly, legibly and completely.
Ensure arithmetical correctness.
Ensure that the information in the Taxpayer’s Counterfoil matcheswith the challan.
Retain the Taxpayer Counterfoil.
Frequently Asked Questions (FAQs)
How to know the Assessee Code?
1. Go to http://exciseandservicetax.nic.in
2. Click on ‘Know your Assessee Code’
3. Enter 10 digit PAN number to view Assessee code and other details
How to know the Commissionerate Code, Division Codes and RangeCodes?
1. Go to http://exciseandservicetax.nic.in
2.Click on ‘Know Your Location Code’.
How to know the Accounting Codes?
The Accounting Codes are given on the reverse of the Challan.
What is the evidence for the payment of taxes?
The Taxpayers Counterfoil is the evidence of payment. The ChallanIdentification Number (CIN) appearing on this counterfoil will have to be quoted in the return.
How to verify the status of tax payment?
Go to the website https://nsdl.co.in .
Click on ‘Central Excise / Service Tax Challan Status Inquiry’.
Enter the constituents of the Challan Identification Number (CIN) toview status of tax payment.