25 August 2008
The work flow [procedure] of e-payment :
For taxpayers who opt to maintain account with the concerned bank and willing to use Internet banking facility:
• Taxpayer logs on to the bank’s web site.
• 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;
• 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 on-line;
• Once opted for CBEC (Indirect Tax), the taxpayer is guided to the challan form for filling up the details;
• 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;
• 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 authorized 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 authorized;
• 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;
• The taxpayer gets an option to “Continue” or “Cancel”;
• On selecting “Cancel”, the taxpayer is prompt for entering his user ID and password to enter into the bank’s e-transaction module;
• On selecting “continue”, the taxpayer is prompt for entering his user ID and password to enter into the bank’s transaction module;
• This screen further leads the taxpayer to the page describing his account details with the bank;
• Taxpayer selects the account to be debited;
• Authorise the payment transaction;
• On successful payment transaction, the account of the taxpayer gets debited and taxpayer gets a unique system generated payment confirmation number;
• 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 in delivered to the taxpayer;
• Fund transaction and settlement with Government will be the exclusive responsibility of the bank as per the existing procedure.
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