Data
quality in Electronic Accounting System in Central Excise and Service Tax (EASIEST)
- Assessee Code Mandatory for Excise and Service Tax payments
Circular
No. DGBA.GAD.No.H- 850 /41 .07.003/2010-11
Dated
29-7-2010
Please refer to
our circular RBI /2007 -08/225 (DGBA.GAD.No H-7633/41.07.006/2007-08) dated January
15, 2008 on the captioned subject. From January 22, 2008 onwards it was mandatory
for all assesses toquote their assessee code in the GAR- 7 challan at the time of
payment of excise duty or excise duty in the authorized bank branches. The banks
vide the above referred circular were advised to ensure that the taxpayer hasquoted
a valid assessee code in the challan prior to acceptance of the challan by the bank.
This measure has resulted in improvement in the data received in EASIEST. It is
observed that still in around 4% of the challans, theassessee codes are invalid
(i.e. they are structurally valid but not present in the assessee code master) and
some of these challans are high value challans. To address this issue and to ensure
100% correct quoting of assesseecodes in EASIEST, it was decided in the 7th Sub-Committee
meeting that if the assessee code is not present in the assessee code master at
the EASIEST central system (NSDL) such records will be rejected at thecentral system.
To ensure that
challans which are accepted by the authorized bank branches do not get rejected
on account of invalid assessee code at the EASIEST central system, the banks participating
in EASIEST are advised to download the incremental assessee code directory which
is updated on the EASIEST website on a daily basis. Access to the assessee code
directory is provided to authenticated users (refer NSDL circular TSP/09/EASIEST/27
dated January 27, 2010 at the NSDL -CBEC / NSDL- EASIEST website : www.cbec.nsdl.com).
NSDL has also provided an internet based feature for verification of the assessee
code onthe said website. A tax-payer can also get details of the assessee code at
the NSDL-CBEC website under the option Assessee Code Based Search by entering
its Assessee code.
The banks while
dealing with the receipts under EASIEST may encounter the following situations which
may be dealt with as indicated :
No. |
Situation |
Action |
1 |
Assessee
code
is present
in
the
directory |
If
the assessee code is present in the directory, then the bank branch
should accept the challan and at the timeof digitization of the records
to be uploaded to EASIEST(RT 51), should populate the location code
of theassessee as present in the directory. |
2 |
Assessee
code
is
not present
in
the
directory |
i) If the assessee code is not present in the directory
(in case the bank has not downloaded the latestdirectory), then the
bank should verify the assessee codeat the
NSDL-EASIEST /
NSDL-CBEC website(www.cbec.nsdl.com). The feature to search on
theassessee code is provided in the website.
ii) If the assessee code is present at the NSDLEASIEST website, the
bank should accept the challanand the assessee code and location code
should bedigitized as displayed at the NSDL- EASIEST website. |
3 |
Assessee
code
is
not
present
in
the
directory
or
in
theNSDL-EASIEST
/
NSDL-CBEC
website(www.cbec.nsdl.com) |
In
such
instances,
the
banks
should
ask
the
assessee
to
take
up
the
issue
with
CBEC
for
necessary
action |
With effect from
September 1, 2010, RT 51 and 58 records pertaining to challans with cheque tender
date greater than September1, 2010 will be accepted at EASIEST central system (NSDL)
only with a valid assesseecode present in the assessee code directory.
Yours
faithfully,
(G.C. Biswal)
Deputy General
Manager.