The Central Board of Indirect Taxes and Customs Department (CBIC), Principal Chief Controller of Accounts, CBIC, Controller General of Accounts and the Reserve Bank of India with the participation of 24 Commercial Banks introduced the Electronic Accounting System in Excise and Service Tax (EASIEST) in April 2007 with the GAR-7challan.
Data uploaded by Banks
CBIC has devised the file formats for uploading data regarding tax payment. Banks are expected to generate and upload tax data as per these formats.
Once the file has been prepared as per the file format, it can be verified for correctness of its structure using the File Validation Utility (FVU) provided by NSDL.
Single copy challan for Central Excise Duty and Service Tax
From April 2007 onwards assessees should pay tax using the single copy challan, GAR-7 instead of earlier four copies.
- GAR-7 - Proforma for Central Excise Duty Payments is to be used for payment of Excise and
- GAR-7 - Proforma for Service Tax Payments is to be used for payment of Service Tax.
Challan Status Inquiry
Assessees can track online the status of their challans deposited in Banks. The status can be tracked on the basis of the Challan Identification Number (CIN) which is stamped on the challan counterfoil by the Bank. CIN consist of seven-digit BSR code of Collecting Bank Branch, Date of Tender (ddmmyyyy format) and Challan Serial Number (five digits).
Assessee Code Based Search
This facility enables the Assessee view its details (name, address, location code) as present in the Assessee Master provided by CBIC. Details of Assessee codes allotted for Service Tax and Central Excise (i.e. Registration Number or Non-Assessee Code) can be viewed using this facility.