What is difference between GAR-7 & Tr-6 Challan?
Which challan is used for payment of which duty?
Pls quote Circular & Notification Number for reference purpose.
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GAR7 (Government accounts receipts and payment) is for payment of Central Excise Duties /Service Tax under Receipts and Payment Rules 26.
TR 6 is for payment of Custom Duties under Treasury Rules 92