|E-PAYMENT OF CENTRAL EXCISE AND SERVICE TAX|
e-Payment facility for Central Excise and Service Tax was inaugurated by the Finance Minister on 11 th May, 2005. 7 banks i.e. State Bank of India, Punjab National Bank, Union Bank of India, ICICI Bank, IDBI Bank, HDFC Bank and the Axis Bank have started offering the e-Payment facility as of now. Other banks are also coming up with the solution and it is expected that all the authorised banks will start offering the solution to Central Excise and Service Tax assessees within a short period of time.
The Internet banking option
provided by the banks for payment of Central Excise and
Service Tax mainly consists of the following :
Solution is available to:
1. Customer of any of the Core Banking branches of the Banks
2. A taxpayer who has PAN based 15 digit Assessee Code.
3. Customers having registration with the bank opting for e-payment.
4. Customers having Banks' Internet banking id.
1. This is a 24/7 facility and as such, customers can make the payment any time of the day.
2. All payments effected up to 8 PM will be accounted for the day itself and all payments effected after 8 PM will be accounted as next working day's receipt.
|Area of Coverage:
1. Facility is available to the Central Excise and Service Tax assesses registered with CentralExcise department and for the commissionerates for which the bank is authorized to collect Indirect Tax revenue.
1. Ease of operation and convenience.
2. Facility is available on 24x7 basis.
3. One can pay on behalf of the firm, company and others.
4. On-line payment of taxes. (No more queues and waiting)
5. Filling of single challan form.
6. Selection of appropriate tax-type from drop-down menu.
7. Instant Cyber receipts for the payment made.
8. Receipted copy of challans delivered at doorstep.
|e-Payment Procedure and Workflow :|
1. Opt for Central Excise/Service Tax Payment.
2. Fill the on-line Challan available in the Internet banking screen.
3. Most of the fields of the challan are pre populated.
4. Select the appropriate tax types from the pop up menu and enter the tax amountcorresponding to each tax type.
5. The total payment to be effected appears for review.
6. Submit the challan form and opt for making payment.
7. Enter the User Id and Password to enter in to the secured e-banking area.
8. Select an account for debiting the total tax amount.
9. Authorise the payment.
For taxpayers who opt to
maintain account with the concerned bank and willing to use
Internet banking facility :
1. Taxpayer logs on to the bank's web site.
2. The bank's site allows the taxpayer to enter into the secure banking area afterverifying the user Id and password provided to the taxpayer by the bank.
3. Once in the secure banking area of the bank, the tax payer can select the "Pay Tax" menu which will further offer option to select various taxes he can pay online.
4. Once opted for CBEC(Indirect Tax), the taxpayer is guided to the challan form for filling up the details.
5. There will be an on-line validation for Assessee Code, Location Code, Account Head against the masters provided to the bank from the concerned Pay and Accounts Office. The validation is mandatory and only successful entrants will be allowed to proceed further.
6. Banks will obtain and keep only such Assessee Codes, in their master, which belongs to the assessee who falls under the Commissionerates for which the bank is authorised to collect Indirect Tax revenue. This will ensure that the bank is not collecting and accounting indirect tax revenue for a Commissionerate for which it is not authorised.
7. On successful validation of the details in the challan format, the taxpayer is guided to a 'make payment screen' showing the payment details filled in by the taxpayer on the challan format.
8. The taxpayer gets an option to "Continue" or "Cancel"
9. On selecting "Cancel", the taxpayer goes back to the bank's main web-page.
10. On selecting "Continue", the taxpayer is prompt for entering his user Id and password to enter into the bank's e-transaction module.
11. This screen further leads the taxpayer to the page describing his account details with the bank.
12. Taxpayer selects the account to be debited.
13. Authorise the payment transaction.
14. On successful payment transaction, the account of the taxpayer gets debited and taxpayer gets a unique system generated payment confirmation number.
15. The concerned Focal Point Bank prints the challan and include in the scroll on a day to day basis and forward to the concerned PAO and, to the Range Officer as per the existing procedure and ensures two copies of the challan is delivered to the taxpayer.
16. Fund transaction and settlement with Government will be the exclusive responsibility of the bank as per the existing procedure.
|NOTIFICATION ON SERVICE TAX|
What is e-Payment of Central Excise and Service Tax?
e-Payment is a payment mode through which a Taxpayer can remit his tax dues to CBEC using Internet Banking Service. It is an additional facility being offered by the banks besides conventional procedure.
2. What are the Banks launching e-payment of Central Excise and Service Tax facility?
For details see the list of Nominated banks under e-Payment section of this website.
3. Who can opt for e-Payment?
Any customer of the Bank, who is an assessee of Central Excise or Service Tax, can pay Indirect Taxes online using Internet banking service of Bank.
4. How to get Internet banking facility of Bank?
The customers of Bank can request this facility on prescribed application forms.
5. Are there any geographical restrictions on Banks?
No. Customer can effect payment from anywhere for the Commissionerate he is attached provided the that particular bank is authorized to collect revenue for that Commissionerate.
6. Are there any charges for availing e-Payment faculty?
No, there are no charges for these services by any Bank.
7. Up to what time in a day the e-Payments can be made?
e-Payment can be made 24 hours a day using Internet banking service of Bank. Payment made up to 8 pm will be accounted on the same day. However payments effected after 8 pm will only be included in next working day's scroll by the Focal point Branch.
8. Does the Internet banking service give any receipt/confirmation for the e-Payment?
Yes, on successful payment the Internet banking user gets a Cyber Receipt for the Tax payment, which he can save or print for his record.
9. How does the taxpayer get the regular Challan stamped and receipted by Bank?
The concerned Focal Point Bank on the next working day will send the Challan copies duly receipted and stamped to the taxpayer by courier at the mailing address provided by the taxpayer.
10. Whether assesses will get extended hour for Tax payment on year end days?
Yes, on year end days the cut-off time of 8 pm can be extended further for the benefit of Tax payers based on CBEC's instruction.
11. Will all the Banks launching the e-Payment solutions have uniformity in the procedure?
Yes, all the banks follow the same process flow with uniformity.
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