Electronic Payment of Central Excise Duty and Service Tax through EASIEST
Electronic Accounting System in Excise and Service Tax (EASIEST) is a web based payment gateway launched by CBEC in 2007 enabling assessees to pay Central Excise duties and Service Tax online. It interfaces with the e-payment portals of the tax collecting banks and makes available accurate tax payment data from banks for revenue and tax payer accounting purposes.
With effect from 1st October, 2014,the Central Board of Excise and Customs had made it mandatory for payment of tax/duty electronically through internet banking for all Central Excise and Service Tax Assessees (Please Notification No. 19/2014 -Central Excise (N.T.)(86KB) & Notification No. 9/2014 - S.T.(86KB) both dated 11th July, 2014) except in exceptional cases to be recorded by Divisional Assistant / Deputy Commissioners."
e-payment through EASIEST:
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:
Role of NSDL:
NSDL has provided the data screen for entry of challan details and validates the assessee code against the Assessee code master. It provides a secure link from its website to the websites of different banks participating in EASIEST project.
Role of Banks:
1. Banks are authorized for collection of Central Excise duty and Service tax, Commissionerate wise. All banks may not be authorized for collection of Central Excise duty and Service tax for all Commissionerates. At the NSDL website, any registered assessee of any Commissionerate can enter the non-financial details and thereafter select any bank.
2. If the bank is authorized for collection for that Commissionerate, it will allow the assessee to complete the transaction (enter financial details), else not.
3. The website of participating banks will provide appropriate data entry screen for entry of payment details by the Assessee at their website in a secure mode.
4. They will also ensure that on completion of the transaction, the Assessee is allotted a unique Challan Identification Number (CIN) comprising of BSR code of the Internet Collection branch, the date of receipt and serial number of the electronic challan in that branch on that day.
5. The counterfoil displayed by the bank should be in line with the computerized acknowledgement generated in case of physical collection. (Instructions were issued on this by the Pr. CCA, CBEC vide letter dated
11.01.2008). In addition, the counterfoil should also contain the transaction ID and the time of payment.
6. Participating banks will ensure that on completion of the payment, the Assessee is able to download the taxpayer"s counterfoil containing all the details presently being mentioned on the hard copy of the computerized acknowledgement.
7. The Banks will also print details of CIN and the transaction id in the customer"s bank account statement/pass book so that the Assessee will have a permanent record of CIN details.
8. Banks should provide facility for re-generation of electronic challan counterfoil on the basis of transaction ID.
9. Banks should prominently display the following on their websites:
Pr. Chief Controller of Accounts (Pr. CCA) / RBI have authorized the following 27 banks to collect Central Excise duty and Service tax through internet banking (e-payment) for all the Commissionerates.