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Procedure for E-payment of Service Tax and Central Excise Duty - E-payment of Indirect Taxes - Central Excise

Procedure for E-payment of Service Tax and Central Excise Duty
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Procedure for E-payment of Service Tax and Central Excise Duty

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 netbanking 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/index.html 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 witheasiest@nsdl.co.in.

 
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