Assessee Code made Mandatory For Central Excise & Service Tax

Last updated: 06 February 2008

Assessee Code made Mandatory For Central Excise & Service Tax

Circular No. DGBA.GAD.No. H 7633/41.07.006/2007-08, dated 15-1-2008

It has been brought to our notice that the quality of data reported under EASIEST continues to be poor. Approximately, 45 per cent of the challans do not bear any assessee code. It may please be noted that indication of assessee code and location code in the G.A.R.7 challan by the taxpayer has since been made mandatory. Banks are, therefore, advised that no payment of Central Excise & Service Tax should be accepted by bank branches unless the assessee code of the taxpayer is quoted on the G.A.R.7 challan. At the time of acceptance of the challans, the authorised bank branches should, therefore, ensure that the 15 digit/character valid assessee code is quoted by the tax-payer in the challan.

2. The banks while dealing with the receipts under EASIEST may encounter the following situations which may be dealt with as indicated :

1.	Assessee code is present in the directory	If the assessee code is present in the directory, then at the time of digitization of the records to be uploaded to EASIEST (RT 51), the collecting bank branch should populate the location code of the assessee 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, then the bank should verify the assessee code at the NSDL-EASIEST website (www.cbec.nsdl.com). Feature to search on the assessee code is provided in the website.
		(ii) If the assessee code is present at the NSDL-EASIEST website, the bank should accept the challan and the assessee code and location code should be digitized as displayed at the NSDL-EASIEST website.
3.	Assessee code is not present in the directory or in the NSDL-EASIEST website	(i) In such instances, the banks should ask the assessee to produce a copy of the relevant Registration Certificate issued by the Central Excise or Service Tax Commissionerate/Division or get a letter from the jurisdictional Commissionerate/Division indicating the relevant assessee code. It should be ensured that the assessee has quoted the location code in the challan.
		(ii) Banks should verify whether the Commissionerate code (first two digits of the location code) indicated on the challan is associated to its branch where the challan is deposited. The bank should digitize the location code as stated on the challan while digitization of RT 51.
		(iii) The complete address of the assessee should be captured (as per validations in the file format).
4.	Assessee does not have a valid assessee code	(i) In cases where the taxpayer wants to make a payment but does not have a valid assessee code, the bank should ask the taxpayer to produce proof of its PAN/TAN registration. It is also mandatory for the taxpayer to mention the location code.
		(ii) After verification of the PAN/TAN, the bank should accept the challan and digitize the same as under :
		Assessee code to be digitized in case of Central Excise (major account head 0038) as :
		1-10 digits : 10-digit PAN
		11-12 digits : XM
		13-15 digits : ZZZ
		Assessee code to be digitized in case of Service Tax (major account head 0044) as :
		1 -10 digits : 10-digit PAN/TAN
		11-12 digits : ST
		13-15 digits : ZZZ
		(iii) In case the assessee is unable to provide a valid location code, the location code may be digitized as:
		1-2 digits : Any Commissionerate Code associated to the bank branch
		3-6 digits : ZZZZ
		Location code can also be obtained by clicking on ‘Know Your Location Code’ in the website http://exciseandservicetax.nic.in
		(iv) It will be mandatory to digitize the complete address of the assessee (as per validations in the file format).

3. With effect from January 22, 2008, RT 51 and 58 records pertaining to challans with cheque tender date greater than January 22, 2008 will be accepted at NSDL central system only with a structurally valid assessee code. The banks participating in EASIEST should download the incremental assessee code directory which is updated on the EASIEST website on a fortnightly basis. The same can also be accessed by your link cell. NSDL has also provided an internet based feature for verification of the assessee code on the NSDL-CBEC website (www.cbec.nsdl.com). The taxpayer can also get details of the assessee code by clicking on ‘Know Your Assessee Code’ from the website http://exciseandservicetax.nic.in. Further, the facility of downloading and printing the G.A.R. 7 Challan available on the website http://exciseandservicetax.nic.in may be given wide publicity through your designated branches.