"e-Payment of Central Excise & Service Tax".

e-Payment facility for Central Excise and Service Tax was inaugurated by the Finance Minister on 11 th May, 2005. 7 banks i.e. State Bank of India, Punjab National Bank, Union Bank of India, ICICI Bank, IDBI Bank, HDFC Bank and the UTI Bank have started offering the e-Payment facility as of now. Other banks are also coming up with the solution and it is expected that all the authorised banks will start offering the solution to Central Excise and Service Tax assessees within a short period of time.

The Internet banking option provided by the banks for payment of Central Excise and Service Tax mainly consists of the following :­

Solution is available to: ­

1 Customer of any of the Core Banking branches of the Banks
2 A taxpayer who has PAN based 15 digit Assessee Code.
3 Customers having registration with the bank opting for e-payment.
4 Customers having Banks' Internet banking id.

Payment Timing:

1 This is a 24/7 facility and as such, customers can make the payment any time of
the day.
2 All payments effected up to 8 PM will be accounted for the day itself and all
payments effected after 8 PM will be accounted as next working day's receipt.

Area of Coverage.

1 Facility is available to the Central Excise and Service Tax assesses registered with Central Excise department and for the commissionerates for which the bank is authorized to collect Indirect Tax revenue.


1 Ease of operation and convenience
2 Facility is available on 24x7 basis
3 One can pay on behalf of the firm, company and others
4 On-line payment of taxes (No more queues and waiting)
5 Filling of single challan form
6 Selection of appropriate tax-type from drop-down menu
7 Instant Cyber receipts for the payment made
8 Receipted copy of challans delivered at doorstep.





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
menu which will further offer option to select various taxes he can pay on­line.


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 authorised 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 authorised.


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 goes back to the bank's main web-page.


On selecting "Continue", the taxpayer is prompt for entering his user Id and
password to enter into the bank's e-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 is delivered to the taxpayer.


Fund transaction and settlement with Government will be the exclusive responsibility of the bank as per the existing procedure.