1/18/2016 FAQ'sonEASIEST

FAQsonEASIEST(ElectronicAccountingSysteminExciseandServiceTax)
(Ason162014)

SectionI(GeneralInformation)
(1)WhatisassesseecodeandisitdifferentfromRegistrationnumber,"ECC"codeand"STC"?
Theyarealloneandthesame.Theassesseecodeisa15characteridentificationnumberallottedbythesystemtotheCentralExciseor
ServiceTaxassesseebasedonPANnumberoratemporarynumber(incaseswherePANcouldnotbesubmitted).The15character
assesseecodewillbeavailableintheregistrationcertificateissuedtotheassessee.

(2)WhatisLocationCode?Howdoesonegetit?WhatisCommissioneratecode,DivisioncodeandRangeCode?
LocationCodeisasixdigitcoderepresentingtheprecisejurisdictionoftheCentralExciseorServiceTaxformationunderwhicha
particularassesseefalls.ThefirsttwoofwhichrepresenttheCommissionerate,thesecondtwodigitsrepresenttheDivisionunderthat
CommissionerateandthelasttwodigitsrepresenttheRangeundertheDivision.Itisveryimportanttofillupthelocationcodeproperlyfor
correctaccountingofthetaxpaid.

IfyouareaCentralExciseassessee,CLICKHERE toknowyourlocationcode.
IfyouareaServiceTaxassessee,CLICKHERE toknowyourlocationcode.

(3)IsthePANbasedregistrationnumbermandatoryforepayment?IfthePANbasedregistrationnumberisnotavailableinthe
Banker'sdatabase,whatshouldbedone?Whoshouldbecontacted?
FromJanuary22,2008onwards,itwasmandatoryforallassessestoquotetheirassesseecodeintheGAR7challanatthetimeof
paymentofexcisedutyorexcisedutyintheauthorizedbankbranches.ThebankswereadvisedbyRBItoensurethatthetaxpayerhas
quotedavalidassesseecode(15digitRegistrationNumber)inthechallanpriortoacceptanceofthechallanbythebank.

Toensurethatchallanswhichareacceptedbytheauthorizedbankbranchesdonotgetrejectedonaccountofinvalidassesseecodeat
theEASIESTcentralsystem,thebanksweretodownloadtheincrementalassesseecodedirectorywhichisupdatedontheEASIEST
websiteonadailybasis.

RBIvidecirculardatedJuly29th ,2010 (53.2KB),instructedbanksasfollows:

Sl. Situation Action

No.
1. Assesseecodeispresent Iftheassesseecodeispresentinthedirectory,then
inthedirectory thebankbranchshouldacceptthechallanandatthe
timeofdigitizationoftherecordstobeuploadedto
EASIEST(RT51),shouldpopulatethelocation
codeoftheassesseeaspresentinthedirectory.
2. Assesseecodeisnotpresent
inthedirectory i)Iftheassesseecodeisnotpresentinthedirectory
(incasethebankhasnotdownloadedthelatest
directory),thenthebankshouldverifytheassessee
codeattheNSDLEASIEST/NSDLCBEC
website(https://cbeceasiest.gov.in ).Thefeatureto
searchontheassesseecodeisprovidedinthe
website.

ii)IftheassesseecodeispresentattheNSDL
EASIESTwebsite,thebankshouldacceptthe
challanandtheassesseecodeandlocationcodeshouldbe
digitizedasdisplayedattheNSDLEASIESTwebsite.
3. Assesseecodeisnotpresent Insuchinstances,thebanksshouldasktheassessee
inthedirectoryorintheNSDL totakeuptheissuewithCBECfornecessaryaction
EASIEST/NSDLCBEC
website(https://cbec
easiest.gov.in )

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ToverifytheavailabilityoftheRegistrationNumberinCBEC/NSDLdatabase,CLICKHERE (Thisutilityservesthedual
purposeofconfirmingtheavailabilityoftheRegistrationdetailsindepartment'sdatabaseandgenerationofanerrorfreeGAR7challanfor
thetaxpayer.)

(4)MyRange/DivisionOfficerhasconfirmedtheavailabilityofmyRegistrationNumberintheCBECdatabase.Yet,theBanksare
notacceptingmypayment,asthesameisnotintheirdatabase.WhatshouldIdo?
PleaseseethecaseatSl.No.2inthetableabove.

(5)Idon'thaveaPANbasedregistration,butIwanttomakeapaymenttowardsmyoldarrears.CanImakethepaymentwithout
havingtogetmyselfregistered?

ItisnecessarytohaveavalidregistrationnumberfromtheCentralExcise/ServiceTaxDepartmentformakinganypayment.Ifyouarenota
regularassessewiththedepartmentbutneedstoeffectepayment,youcanobtainregistrationas"Nonassessee"bylogging
intohttp://www.aces.gov.in andchoosingtheoption"CENTRALEXCISE"or"SERVICETAX"


(6)Howwillanonassesseewithoutaregistrationnumberpayanyarrearsormakeanymiscellaneouspayment?

AnypersonwhowantstomakepaymentofCentralExcisedutyorServiceTaxbutisnotaregisteredassesseewillhavetogetregistered
as'nonassessee'underACESathttp://www.aces.gov.in .TheReserveBankhadissuedinstructionno.RBI/200809/165dated
05.09.2008 tothebankstoacceptpaymentsbysuchregistered'nonassessees'.

(7)Ihavetransferredmyunitfromonelocationtoanotherresultinginchangeofcommissionerate/division/range.Butmye
PaymentcyberreceiptshowstheoldCommissionerate/division/rangename.WhatshouldIdo?
ChangeinlocationcodeandanyotheramendmentstotheRegistrationdetailsareinitiatedbytheAssesseeandasandwhentheyget
approvedbyproperofficer,theACESsystemgetsupdatedaccordingly.ThediscrepancymightbeduetononupdationofMaster
DirectoriesbytheconcernedbanksorM/sNSDL.Inthisregard,Assesseemaycontactthejurisdictionalofficer.

(8)MyBankershaveimplementedtheCOREBankingsolution.CanImakeepaymentofExciseDutyandServiceTax,inanyoftheir
branches?
TheCoreBankingsolutionimplementedbytheBankscaterstotheneedsoftheclientsofthatparticularbank.Theclientisgiventhe
facilitytotransactfromanywherewithinthecountry.

Incaseofepaymentoftaxes,thebranchesdonotcomeintothepictureasthepersondoesnotgotoanybranchtomakepaymentofthe
taxes.Whenthecustomer/taxpayerregisterswiththebankauthorizedforcollectingtaxesthroughinternetbanking,thebankgivesthe
webaddress,theusernameandpasswordtotheirclient.Thetransactionoccursinthebooksofaccountsofthebankandthetaxgets
creditedtotheGovernmentAccount.ThePrincipalChiefControllerofAccountshasauthorizedcertainbankstoreceivetaxesthrough
internetbanking(epayment).

Incaseofmanualpayment,thetaxesaretenderedphysicallyinabankbranchalongwiththeG.A.R.7challanandthatparticularbank
shouldhavebeenauthorizedtoreceivethetaxesinthatarea.

Thelistofbanksinwhichataxpayercanmakeepaymentaswellasthelistofbanksauthorizedtoreceivetaxesthroughitsbranches,
isavailableontheWebsitehttp://pccacbec.nic.in/indexl .ThelocalRange/DivisionalOfficeorTechnicalSectioninthe
Commissioneratecanalsobecontactedforthisinformation.

(9)TheCounterfoilgivenatthebankdoesnotcontaintheChallanIdentificationNumber(shortlyreferredtoasCIN),whichnumber
shouldIquoteinmyreturn?
ThebankhastonecessarilygiveCINforthepaymentmadebyyou.CINisthecombinationof:

a.BSRCodewhichis7digits(uniqueforeachBankBranch),

b.Dateoftender/depositwhichis8digits(DDMMYYYY)and

c.ChallanSerialNumber(5digits)givenbytheBranchforeachtransaction.

Allthesedetailsshouldappearinthecomputerizedacknowledgement/receiptthatmustbedemandedbytheAssessee.

(10)HowdoIknowthecorrectaccountingcodeformyservice?

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Theaccountingcodescanbeaccessedatthelinkhttps://cbeceasiest.gov.in/EST/InputPageForEPaymentServlet .Here,the
userneedstoenteravalidassesseecodetoviewtheaccountingcodesinrespectofCentralExcise/Servicetax.


(11)IhavemadeapaymentofRs.100,000/throughaGAR7challan.MyRangeOfficersaysthattheamountisnottallyingwith
thedatauploadedbyBanks.WhomshouldIcontact?

Thebankshouldbeapproachedwiththecopyofacknowledgement/receiptandshouldbeaskedtoinitiatenecessaryactionfor
rectificationoftheerror.

Further,thebankcanberequestedtogiveacertificateofpayment,wheretheamountremittedisrecordedbothinwordsandfigures.
TheRangeOfficermaythenbegivenacopyofsuchcertificate,witharequesttoreconcilethematterwithconcernedPAO.

(12)WhatiseFiling,EASIESTandEPayment?

efilingisthefacilitygivenbyCBECtofilereturnsonline.

EASIEST(ElectronicAccountingSysteminExciseandServiceTax)isthemechanismforpaymentofCentralExcisedutiesand
Servicetaxes.InEASIEST,thetaxpayerhastosubmitonlyonecopyoftheGAR7challanasagainsttheoldprocedureofgiving4copies
ofTR6challansintheBank.Thecounterfoilofthechallanwillbekeptbythebankandacomputerizedprintoutofthedataenteredbythe
bankwillbegiventothetaxpayerasareceipt/acknowledgement.TheCIN(ChallanIdentificationNumber)hastobequotedinthe
Excise/ServiceTaxreturninthespaceprovidedforit.CINisthecombinationof:

a.BSRCodewhichis7digits(uniqueforeachBankBranch),

b.Dateoftender/depositwhichis8digits(DDMMYYYY)and

c.ChallanSerialNumber(5digits)givenbytheBranchforeachtransaction.

Thereisnoneedforthetaxpayertoattachacopyofthechallanwiththereturn.

epaymentisafacilityextendedbyvariousBanksformakingCentralExcise/ServiceTaxpaymentsthroughonlineBanking.
ThetaxpayerneednotpersonallygototheBanktomakethepayment.Thetaxpayerhastogetauseridandpasswordfromoneofthe
banksprovidingthefacilityformakingePayment.Visithttps://cbeceasiest.gov.in/EST/InputPageForEPaymentServlet

(13)WhatisacomputergeneratedacknowledgementofGAR7challan?

ThereceivingbankbranchesofthenominatedbanksinEASIESTaretoissuecomputerizedchallanreceiptasanacknowledgement
totheassessee.Thecollecting/receivingbankbrancheswouldhandoverthisreceipttotheassesseeasanacknowledgement/proofofthe
taxpayment.ThiscomputergeneratedacknowledgementofGAR7challanwouldbegiventothetaxpayerafterputtingthesignatureand
sealoftheauthorizedsignatoryintokenofreceiptoftheamount.Thiswouldserveasthetaxpayer'sreceiptforpaymentmade.The
collecting/receivingbankbranchwouldretainthetearoffcounterfoiloftheGAR7challansubmittedbytaxpayer.Thewords"Taxpayer's
counterfoil"appearingintheGAR7challanwouldbesubstitutedbytheword"Counterfoil".Thecomputerizedprintoutshouldnecessarily
havethefollowinginformation:

1.Bankcode
2.Branchcode
3.DateofTenderofchallan
4.Challansequencenumber
5.NameoftheAssessee
6.Assesseecode
7.Locationcode(Commissionerate+Division+Rangecode)
8.MajorHeadcode
9.TheeightdigitAccountingcodeforduty/cessincaseofpaymentsofCentralExciseandServicecodeincaseofServiceTax.
10.Amountofduty/taxpaidforeachoftheAccountingcode
11.Totalamount
12.Collectionindicator/Modeofpayment
13.Dateofrealizationoftheinstrument.
(Serialno9&10,aretoberepeatedforpaymentsmadeunderdifferentheads)
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Theabovedetailsshouldnecessarilybethereinthecomputerizedprintout.Thebanks,iftheywishcangiveaprintoutoftheentire
detailscapturedbythem.

SectionII(IssuesandResolution)

Qn1.IhavequotedtheChallanIdentificationNumber(CIN)givenbythebankinmyexcise/servicetaxreturn.Butanerror
message"Thechallanquotedbyyoudoesnotexciseordoesnotbelongtoyou"isdisplayed.
Ans:AssesseecanchecktheCINchallannumberusingtheNSDLwebsitehttps://onlineservices.cbec
easiest.gov.in/csi/indexl (ChallanStatusQuery>CINbasedView).ThislinkisalsoprovidedonACESwebsite,viz.,"KnowStatusof
Challan"underHighlightsSection.IftheCINexistsintheNSDLwebsite,noneedtoworry.YourchallanwouldbeuploadedintotheNSDL
websiteinduecourse.Incase,yourchallanisnotfoundontheNSDLwebsite,pleasecontactthecollectingbank/branchforimmediate
resolution.Iftheissueremainsunresolved,thesamemaybebroughttotheknowledgeoftheRangeOfficeroracomplaintcanbelodged
withaces.servicedesk@icegate.gov.in
Qn2Ihavemadeepayment/manualpayment,butmychallandetailsarenotavailableinNSDL.
Ans:Pleasecontacttheconcernedbank/branchforimmediateresolution.Ifunresolved,thesamemaybebroughttotheknowledgeof
theRangeOfficeroracomplaintcanbelodgedwithaces.servicedesk@icegate.gov.in
Qn.3Ihavemadetheepayment,butinadvertentlyawrongassesseecodewasentered.
Ans:Correctionofchallanincaseofepaymentisnotpossible.Presently,refundistheonlyprocessavailablefortheassesseeinsuch
cases.Hence,careneedstobetakenwhiletenderingepaymentofCentralExciseDuties/Servicetax.
Qn.4Ihavemadeepayment,butinadvertentlyquotedawrongassesseecode/service.
Ans:Correctionofchallaninepaymentisnotpossible.Presently,refundistheonlyprocessavailablefortheassesseeinsuchcases.
Hence,careneedstobetakenwhiletenderingepaymentofCentralExciseDuties/Servicetax.
Qn.5IhavetenderedcentralExciseDuty/servicetaxusingmanualGAR7Challanacrossthecounter.Butitisfoundthatthe
assesseecodequotedinthechallaniswrong.
Ans:AslongastheAssesseeNamequotedinthechallanisunchanged,arequesttothecollectingbankmaybemadeforchangeofthe
assesseecode,providedtheassesseecodecontainedthesameassesseename(thishappensinthecaseofgroupunitshavingsame
PANNumberbutdifferentassesseecodesuchasPANNo.+EM001,EM002,EM003.)Ofcourseduerequestandapprovalfromthe
jurisdictionalCommissionermaybeobtainedforsuchchangebeforegivingtherequesttothecollectingbank.Onreceiptofsuchrequest,
thecollectingbankwoulduploadRT58Correctionchallanwherebynecessarycorrectionsareeffected.
Qn.6MyunithasbeenregisteredwithACES.However,thebankisrefusingtoacceptmypaymentstatingtheassesseecodeisnot
presentinthebankmaster.
Ans:AvailabilityoftheassesseecodeinNSDLcanbecheckedusingthefollowinglink:
https://cbeceasiest.gov.in/EST/AssesseeVerification.do
IftheassesseecodeispresentintheNSDLwebsite,kindlyrequestthebanktoupdateBank'sassesseemasterfromNSDLwebsite.
Iftheissueisunresolved,oracomplaintlodgedwithaces.servicedesk@icegate.gov.in .
Qn.7IntheNSDLwebsite,usingthehyperlinkhttps://cbeceasiest.gov.in/EST/AssesseeVerification.do ,Nameofthe
Assessee,AddressandLocationCodeCommissionerate/Division/RangeCodearedisplayed.Ifthereisanerrorinanyofthe
fieldstowhomshouldIapproach?
Ans:IncaseoferrorsintheNSDLwebsite,pleasecontactthejurisdictionalRangeSuperintendentfornecessarycorrectionaction.Incase
theissueisnotresolved,thesamemaybereportedtoACESServiceDeskataces.servicedesk@icegate.gov.in
Qn.8CanIdownloadtheformatforGAR7Challan?
Ans.Itcanbedownloadedusingthehyperlinkhttps://onlineservices.cbeceasiest.gov.in/csi/downloadsl (Downloadssectioninthe
NSDLwebsite:https://cbeceasiest.gov.in/EST/ )

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