Electronic Payment of Central Excise Duty and Service Tax through EASIEST
Electronic Accounting System in Excise and Service Tax (EASIEST) is a web based payment gateway launched by CBEC in 2007 enabling assessees to pay Central Excise duties and Service Tax online. It interfaces with the e-payment portals of the tax collecting banks and makes available accurate tax payment data from banks for revenue and tax payer accounting purposes.
With effect from 1st October, 2014, the Central Board of Excise and Customs had made it mandatory for payment of tax/duty electronically through internet banking for all Central Excise and Service Tax Assessees (Please Notification No. 19/2014 -Central Excise (N.T.)(86KB) & Notification No. 9/2014 - S.T.(86KB) both dated 11th July, 2014) except in exceptional cases to be recorded by Divisional Assistant / Deputy Commissioners."
e-payment through EASIEST:
Under EASIEST, the assessee is required to access the NSDL-EASIEST website, https://cbec-easiest.gov.in/EST/ and select the option, E-Payment (Excise & Service Tax).
The following steps are involved in the process:
1. To pay Excise Duty and Service Tax online, the Assessee has to enter the 15 digit Assessee Code allotted by the jurisdictional Commissionerate.
2. There will be an online check to validate the Assessee Code entered.
3. If the Assessee code is valid, then corresponding assessee details like Name, Address, Commissionerate code etc. as present in the Assessee Code Master will be displayed.
4. Based on the Assessee Code, the duty / tax i.e. Excise duty or Service tax to be paid will be automatically selected.
5. The Assessee is required to select the type of duty / tax to be paid by clicking on the button "Select Accounting Codes for Excise" or "Select Accounting Codes for Service Tax" depending on the type of duty / tax to be paid.
6. At a time the assessee can select upto six Accounting Codes.
7. Once the data is validated in the NSDL central system, a drop down menu will appear indicating the names of various banks offering internet payment facility. The Assessee can opt for any of these banks through which payment is to be made.
8. On submission of data entered, a confirmation screen will be displayed. If the taxpayer confirms the data entered in the screen, it will be directed to the net-banking site of the bank selected.
9. The challan details entered by the Assessee will be transmitted to the bank along with the location code (Commissionerate, division, range code) of the Assessee. (Parameters that will be passed from NSDL to the Banks are given below.)
10. The taxpayer will login to the net-banking site with the user ID/ password provided by the bank for net-banking purpose and enter payment details at the bank site.
11. On successful payment, a challan counterfoil will be displayed containing CIN, payment details and bank name through which e-payment has been made. This counterfoil is proof of payment being made.
12. The Assessee has an option to download the counterfoil from the website of the bank. This will contain all details available that are usually given in the hard copy of the computerized acknowledgement including Challan Identification Number (CIN) and name of the bank through which e-payment has been made.
13. After e-payment of central excise duty / service tax, the Assessees may view the "challan status enquiry" in the website https://onlineservices.cbec-easiest.gov.in/csi/indexl so as to confirm that the e-payment challan is uploaded / found in the EASIEST (NSDL) website. In case of non-availability of challan data in the EASIEST (NSDL) website, a complaint may be lodged with email@example.com.
Role of NSDL:
NSDL has provided the data screen for entry of challan details and validates the assessee code against the Assessee code master. It provides a secure link from its website to the websites of different banks participating in EASIEST project.
Role of Banks:
1. Banks are authorized for collection of Central Excise duty and Service tax, Commissionerate wise. All banks may not be authorized for collection of Central Excise duty and Service tax for all Commissionerates. At the NSDL website, any registered assessee of any Commissionerate can enter the non-financial details and thereafter select any bank.
2. If the bank is authorized for collection for that Commissionerate, it will allow the assessee to complete the transaction (enter financial details), else not.
3. The website of participating banks will provide appropriate data entry screen for entry of payment details by the Assessee at their website in a secure mode.
4. They will also ensure that on completion of the transaction, the Assessee is allotted a unique Challan Identification Number (CIN) comprising of BSR code of the Internet Collection branch, the date of receipt and serial number of the electronic challan in that branch on that day.
5. The counterfoil displayed by the bank should be in line with the computerized acknowledgement generated in case of physical collection. (Instructions were issued on this by the Pr. CCA, CBEC vide letter dated 11.01.2008). In addition, the counterfoil should also contain the transaction ID and the time of payment.
6. Participating banks will ensure that on completion of the payment, the Assessee is able to download the taxpayer"s counterfoil containing all the details presently being mentioned on the hard copy of the computerized acknowledgement.
7. The Banks will also print details of CIN and the transaction id in the customer"s bank account statement/pass book so that the Assessee will have a permanent record of CIN details.
8. Banks should provide facility for re-generation of electronic challan counterfoil on the basis of transaction ID.
9. Banks should prominently display the following on their websites:
a) detailed procedure for generation of electronic challan counterfoil;
b) guidelines for the taxpayer on the action to be taken in case the electronic challan counterfoil is misplaced or the taxpayer is not able to generate or save the electronic challan counterfoil;
c) procedure for re-generation of counterfoil and
d) contact particulars viz; e-mail id and telephone no. for resolution of grievances with regard to e-payment.
Pr. Chief Controller of Accounts (Pr. CCA) / RBI have authorized the following 27 banks to collect Central Excise duty and Service tax through internet banking (e-payment) for all the Commissionerates.