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E-PAYMENT OF CENTRAL EXCISE AND SERVICE TAX
 
| e-payment procedure & Workflow | Nominated Banks | Notification on Service Tax |
| Notification on Cenral Excise | FAQ |
 

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.

Payment Timing:
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 Central
   Excise department and for the commissionerates for which the bank is authorized to
   collect Indirect Tax revenue.

Advantages:
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 :
Customer log-on to the bank’s Internet site after entering the user ID and passward provided by the bank time of opting for payment.

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 amount
   corresponding 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 after
   verifying 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.
NOMINATED BANKS
 Sr.No. Name of Bank Name of Central Excise/Service Tax Commissionerate for which the Bank is authorised to collect Revenue through e-Payment
 1. Union Bank of India All Commissionerates
 2. State Bank of India All Commissionerates
 3. Punjab National Bank All Commissionerates
 4. Indian Overseas Bank All Commissionerates
 5. State Bank of Travancore All Commissionerates
 6. Bank of India All Commissionerates
 7. Corporation Bank All Commissionerates
 8. State Bank of Saurashtra All Commissionerates
 9. Indian Bank All Commissionerates
 10. State Bank of Patiala All Commissionerates
 11. State Bank of Hyderabad All Commissionerates
 12. Syndicate Bank All Commissionerates
 13. State Bank of Bikaner & Jaipur All Commissionerates
 14. Vijaya Bank All Commissionerates
 15. State Bank of Indore All Commissionerates
 16. Bank of Maharastra All Commissionerates
 17. Canara Bank All Commissionerates
 18. State Bank of Mysore All Commissionerates
 19. United Bank of India All Commissionerates
 20. Bank of Baroda All Commissionerates
 21. UCO Bank All Commissionerates
 22. Dena Bank All Commissionerates
 23. Allahabad Bank All Commissionerates
 24. Central Bank of India All Commissionerates
 25. Axis Bank All Commissionerates at Delhi, Bangalore, Hyderabad, Mumbai
 26. ICICI Bank All Commissionerates at Delhi, Chennai, Hyderabad, Mumbai
 27. HDFC Bank All Commissionerates at Delhi, Bangalore, Kolkata, Mumbai
 28. IDBI Bank All Commissionerates at Delhi, Chennai, Kolkata, Mumbai
 29. Oriental Bank of Commerce All Commissionerates (w.e.f  01.08.2009)
 
NOTIFICATION ON SERVICE TAX
21st September, 2006
Notification No. 27/2006-Service Tax


G.S.R. (E).- In exercise of the powers conferred by sub-sections (1) and (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, namely :-


1. (1) These rules may be called the Service Tax (Fourth Amendment) Rules, 2006.
    (2) They shall come into force on the 1st day of October, 2006.

2. In the Service Tax Rules, 1994, in rule 6, in sub-rule (2), the following proviso shall be inserted, namely:

"Provided that the assessee, who has paid service tax of rupees fifty lakh or above in the preceding financial year or has already paid service tax of rupees fifty lakh in the current financial year, shall deposit the service tax liable to be paid by him electronically, through internet banking."


F. No. 354/85/2006-TRU


Note.- The principal rules were published vide notification No. 2/94-Service Tax, dated the 28th June, 1994, G.S.R. 546(E), dated the 28th June, 1994 and was last amended by notification No. 17/2006-Service Tax, dated the 25th April, 2006, G.S.R. 247(E), dated the 25th April, 2006.
 

F.A.Q.
1. 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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