Payment of pre-GST taxes(Central Excise & service tax) is revised by the Commissioner of Indirect Tax & Customs through a circular. The portal for making payments has also been changed.
The website migrated from ACES to CBIC-GST portal post the implementation of GST law. Due to this change, the payment of arrear taxes of central excise and service tax will now undergo change. The challan will be created on CBIC-GST portal and the payment will be made on the ICEGATE portal.
The change will be effective from 1 July 2019.
Procedure for challan creation on CBIC-GST portal:
- A taxpayer needs to login to the integrated CBIC-GST portal with his/her existing user credentials.
- Under the ‘Services’ menu, he/she needs to choose ‘E-payment’ and click on ‘Create Challan’. A taxpayer can click on ‘Track Challan Status’ to monitor the status or validity of challan.
- A new screen will be displayed to create challan. He/she can select ‘Service Tax (ST) Registration Number’ or ‘Central Excise (CE) Registration Number’, key in the captcha code and then click on ‘Submit’.
- The details of the taxpayer will get displayed. The displayed information comprises the taxpayer’s name, email address, CE/ST registration number, mobile number, and address with chief departmental representative (CDR) details.
- The taxpayer must choose the tax account heads using the drop-down option (a maximum of six account heads can be selected at a time).
- Then the taxpayer will need to enter an amount with respect to each account head. The total will be auto-calculated on the same screen. Then, a taxpayer will need to click on the ‘Next’ button.
- On the next screen, the consolidated amount of all duty heads (in total) will be shown in words.
- A taxpayer can either go back and edit or continue to generate challan.
- In case a taxpayer chooses ‘Edit’, he/she will be directed to the previous screen where he or she can make corrections.
- A taxpayer will validate the details via a fully populated challan which will have total challan amount in words. A taxpayer will then need to click on the ‘Generate Challan’ button.
- On choosing the ‘Generate Challan’ option, the system will process the details and display the Challan Temporary Identification Number (CTIN).
- The generated challan will be valid for 15 days.
- The screen will display a confirmation message ‘Challan created successfully’ and ‘Make Payment’ a new button will be displayed.
- On clicking the ‘Make Payment’ button, a taxpayer will be re-directed to the ICEGATE Portal.
Process for making e-payment on ICEGATE portal
- A list comprising a taxpayer’s unpaid challans will be displayed in the ICEGATE portal in a new tab of the browser. A taxpayer can either choose a single unpaid challan or multiple unpaid challans to make the payment.
- The taxpayer will then click on ‘Pay’.
- The payment options (NEFT/RTGS) will be displayed for the taxpayer to choose from.
- On choosing an appropriate option, a printable challan (mandate form) will be generated by the system using which a taxpayer can make the payment at the bank.
- A taxpayer can initiate a transaction (NEFT/RTGS) by taking the mandate form printout and submitting it in any of the authorised bank branches. Alternatively, he or she can also initiate an NEFT/RTGS transaction online.
- In case a taxpayer initiated an online payment, a payment confirmation message will be shown in the ICEGATE portal. Later, the system will automatically route a taxpayer to the CBIC-GST application page.