GAR - 7 (proforma for Central Excise / Service Tax payments) is to be issued for payment of tax w.e.f.

7th April 2007. Last date for e-payment is 6th day of month (i.e., one day more is granted) To avoid errors, it is advisablel that assessees get the GAR-7 challan pre printed containing details of permanent nature eg, name, address, telephone details, assessee code number, commission/ division/ range code etc. GAR -7 is a single copy Challan and unlike TR-6 Challan, four copies are not required. GAR -7 Challan is available with private vendors in market or soft copies are available at NSDL or CBEC websites (www.nsdl.co.in or www.cbec.gov.in ). All payments from April 2007 are to be made in GAR -7 Challan only.
Object 1

Accounting Codes for the Secondary and Higher Education Cess for Customs, Central Excise and Service Tax
New Minor Head "505-Secondary and Higher Education Cess" under the Major Head "0037-Customs", 0038-Union Excise Duty" & "0044 - Service Tax" . Numeric Code 0037 003700505 00370050501 0038 003803 003803505 00380350501 0044 004400505 Description Customs Secondary and Higher Education Cess Deduct Refunds Union Excise Duty NonShareable Duties Secondary and Higher Education Cess Deduct Refunds & Drawback Service Tax Secondary and Higher Education Cess Tax Collection Other Receipts Deduct Refunds Serial Code 00370068 00370069 SCCD Code 116 113

00380115 00380116

110 119

00440426 00440427 00440428

110 111 118

The nomenclature of the minor head 504-Education Cess' inserted vide correction slip No.532 dated 07.12.2004 has been changed as '504-Primary Education Cess'. However their accounting codes will remain same. Assessee Code

This facility enables the assessee view its details (name, address, location code) as present in the Assessee Master provided by CBEC. Details of assessee codes allotted for service tax and excise can be viewed using this facility. Challan status enquiry

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 comprises of sevendigit BSR code of collecting bank branch, challan serial number (upto five digits) and date of tender. Assessee Code based search This facility enables the assessee view its details (name, address, location code) as present in the Assessee Master provided by CBEC. Details of assessee codes allotted for service tax and excise can be viewed using this facility.

Assessee Code Mandatory for Excise and Service Tax payments

Reserve Bank of India has issued a Direction to Banks that not to accept the Payment of excise duty/ service tax without 15 digit service tax or excise number.The directions are applicable from cheque tender on 01.09.2010 or thereafter .so if you are assessee of excise duty and service tax then you should arrange your service tax code/exise code.New service tax code is 15 digit pan based number ,in which first 10 digits are PAN number and next two is ST and last three are sr number starting from 001 for each site registration against a particular pan. Suppose your pan is AAAPS1925E then your service tax number must be AAAPS1925EST001 ,if you have two registration against different locations then second number must be AAAPS1925EST002.Further you can check your number detail by filing your tentative number in below given field. Read more: Assessee Code Mandatory for Excise and Service Tax payments | SIMPLE TAX INDIAITR FORM -TDS RATE 11-12 http://www.simpletaxindia.net/2010/08/assessee-code-mandatory-forexcise-and.html#ixzz1dlTCZBEy

Excise Control Code (ECC) Number

The ECC number is a registration number, issued to all the Central Excise Assessees. This Number is based on the principles of 'Common Business Identifier' which shall be used for revenue accounting, validation of documents (e.g. CENVAT invoices), inter-agency coordination and for creation of data warehouse. ECC number is a PAN based 15 digit alpha numeric numbers. The first part denotes 10 character (alpha numeric) Permanent Account number issued by Income tax authorities to the concerned person to whom the ECC Number is to be allotted and the second part comprises of a fixed 2 character alpha code which is as follows: Category Central Excise Manufacturer Code XM

(Including registered warehouses) Registered Dealer XD

This is followed by 3-Character numeric code - 001, 002, 003 etc. In case, a manufacturer, registered with the Central Excise Department, has only one factory /dealer's premise/warehouse, the last three characters will be 001. If there are more than one factories/warehouses/dealer's premises of such a person having common PAN for all such factories/warehouses/dealer's premises, the last 3 character of the new ECC would be 001, 002, 003 etc. The ECC Number has to be quoted on the GAR7Challans covering deposit of Central Excise duties, Additional duties, Cess and other dues to the Government.

Examples:
Where the concerned person has only one factory: ECC Number will be - PAN + XM + 001 Suppose PAN is ABCDE1234H, the ECC Number will be - ABCDE1234H XM 001 Where the concerned person has more than one factory, say 3 factories, having PAN as aforesaid, then the ECC Number will be: ABCDE1234H XM 001 ABCDE1234H XM 002 ABCDE1234H XM 003 Where the concerned person has one factory and is also registered as a dealer, having PAN as aforesaid, then the New ECC Number will be: ABCDE1234H XM 001 (for Factory) ABCDE1234H XD 001 (for Dealer)