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RBI/2007-08/225
DGBA.GAD.No. H 7633 /41.07.006/2007-08
January
15, 2008
The
Chairman & Managing Director / Managing Director
All Agency banks
Dear Sir,
Data quality in Electronic Accounting System
in Central Excise & Service
Tax (EASIEST)
It has been brought to our notice that the quality of
data reported under EASIEST continues to be poor. Approximately,
45% of the challans do not bear any assessee code. It may please
be noted that indication of assessee code and location code in the
G.A.R.7 challan by the tax payer has since been made mandatory.
Banks are, therefore, advised that no payment of Central Excise &
Service Tax should be accepted by bank branches unless the assessee
code of the tax-payer is quoted on the G.A.R.7 challan. At the time
of acceptance of the challans, the authorised bank branches should,
therefore, ensure that the 15 digit/character valid assessee code is
quoted by the tax-payer in the challan.
2. The banks while dealing with the receipts under
EASIEST may encounter the following situations which may be dealt
with as indicated :
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1. |
Assessee code is present in the directory |
If the assessee code is present in the directory, then
at the time of digitization of the records to be uploaded to
EASIEST (RT 51), the collecting bank branch should populate
the location code of the assessee as present in the directory. |
|
2. |
Assessee code is not present in the directory |
i) If the assessee code is not present in the
directory, then the bank should verify the assessee code at
the NSDL-EASIEST website (www.cbec.nsdl.com).
Feature to search on the assessee code is provided in the
website.
ii) If the assessee code is present at the NSDL-EASIEST
website, the bank should accept the challan and the assessee
code and location code should be digitized as displayed at the
NSDL-EASIEST website. |
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3. |
Assessee code is not present in the directory or in the
NSDL-EASIEST website |
i) In such instances, the banks should ask the
assessee to produce a copy of the relevant Registration
Certificate issued by the Central Excise or Service Tax
Commissionerate / Division or get a letter from the
jurisdictional Commissionerate / Division indicating the
relevant assessee code. It should be ensured that the
assessee has quoted the location code in the challan.
ii) Banks should verify whether the Commissionerate
code (first two digits of the location code) indicated on the
challan is associated to its branch where the challan is
deposited. The bank should digitize the location code as
stated on the challan while digitization of RT 51.
iii) The complete address of the assessee should be
captured (as per validations in the file format). |
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4. |
Assessee does not have a valid assessee code |
i) In cases where the tax-payer wants to make a payment
but does not have a valid assessee code, the bank should ask
the tax-payer to produce proof of its PAN / TAN registration.
It is also mandatory for the tax-payer to mention the location
code.
ii) After verification of the PAN/TAN, the bank should
accept the challan and digitize the same as under :
Assessee code to be digitized in case of
Central Excise
(major account head 0038) as :
1-10 digits : 10-digit PAN
11-12 digits : XM
13-15 digits : ZZZ
Assessee code to be digitized in case of
Service Tax
(major account head 0044) as :
1-10 digits : 10-digit PAN / TAN
11-12 digits : ST
13-15 digits : ZZZ
iii) In case the assessee is unable to provide a valid
location code, the location code may be digitized as :
1-2 digits : any Commissionerate Code associated to the
bank branch
3-6 digits : ZZZZ
Location code can also be obtained by clicking on 'Know
Your Location Code' in the website
http://exciseandservicetax.nic.in
iv) It will be mandatory to digitize the complete
address of the assessee (as per validations in the file
format). |
3. With effect from
January 22, 2008,
RT 51 and 58 records pertaining to challans with cheque tender date
greater than
January 22, 2008
will be accepted at NSDL central system only with a structurally
valid assessee code. The banks participating in EASIEST should
download the incremental assessee code directory which is updated on
the EASIEST website on a fortnightly basis. The same can also be
accessed by your link cell. NSDL has also provided an internet
based feature for verification of the assessee code on the NSDL-CBEC
website (www.cbec.nsdl.com).
The tax-payer can also get details of the assessee code by clicking
on 'Know Your Assessee Code' from the website
http://exciseandservicetax.nic.in. Further, the facility of
downloading and printing the G.A.R. 7 Challan available on the
website
http://exciseandservicetax.nic.in may be given wide publicity
through your designated branches.
Yours faithfully,
(A.S. Kulkarni)
Deputy General Manager |
