News Flash
  • The Departmental exam for promotion of Ministerial staff to the grade of Inspectors of Central Taxes and Inspectors of Customs (EOs & POs) will be held from 7th to 9thAugust 2019. The relevant circulars and Syllabus can be viewed through this lin -Click here The dates and schedule for Departmental exam for promotion of Ministerial staff to the grade of Executive Assistants (EAs) will be announced later.
  • Prospective Training Report to be conducted by NACIN and its Zonal Campuses for the month of June -Click here
  • Successful launch today of "CBIC-Sanchar", a digital communication tool for fast and easy communication with the department on the DDM portal. www.cbecddm.gov.in Users are requested to use it actively and give feedback.
  • Training on Prevention of Wildlife Trafficking for Gr-A & Gr-B officers of CBIC at NACIN, Faridabad on 20th & 21st June, 2019 -Click here
  • RESULT OF CUSTOMS BROKER EXAMINATION, 2019 -Click here
  • Change of nomenclature of the post of Superintendent of Central excise working in the Directorate under CBIC as Additional Assistant Director - reg -Click here
  • Updated versions of GST - Concept and Status, and GST - An Update as on 01/06/2019 have been uploaded
  • OM dated 06.06.2019 regarding AISL of Administrative Officers (CGST & Central Excise including Directorates) for the period 01.01.2009 - 30.06.2014Click Here
  • Grant of Commendation Certificate on the occasion of GST Day,2019-regClick Here
  • Advertisement-cum-Schedule in relation to GST Practitioner's Examination, 2019 English ||   Hindi
  • Draft Citizen Charter and Service Quality Manual has been uploaded
  • Inviting articles and case studies for the inaugural issue of NACIN JournalClick Here
  • Guidelines for GST Practitioner Exam under Rule 83A(9) issued by NACIN, FaridabadClick Here
  • One-Day Training on "Infrastructure Development in CBIC and APAR writing" for Group 'A' officers of CBIC on 17th June, 2019 at NACIN, FaridabadClick Here
  • Draft notification to amend the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 Click Here | Feedback and suggestions be sent to dircus@nic.in or anil.sapra@gov.in, within 30 days i.e by 26.06.2019.
  • ACES PORTAL (www.aces.gov.in) FUNCTIONALITIES ARE MIGRATED TO INTEGRATED CBIC-GST PORTAL.PLEASE VISIT www.cbic-gst.gov.in FOR CENTRAL EXCISE & SERVICE TAX ONLINE TRANSACTIONS.
  • SEPARATE ADVISORIES EXPLAINING STEP-BY-STEP PROCEDURE FOR EXISTING TAXPAYER MIGRATION AND NEW TAX PAYER REGISTRATION ISSUED BY DG SYSTEMS." CLICK "WHAT'S NEW" ON THE HOME PAGE OF www.aces.gov.in.
  • Letter issued for Next Dept. Exam. of Inspectors to be held from 06.08.2019 to 09.08.2019. Please download the same from.www.nacenkanpur.gov.in
  • Examination Notice for Promotion of LDCs to cadre of TAsClick Here
  • Circular inviting applications from CBIC officers for appointment on deputation basis in the GST Council Sectt. - Extension of last date. Click Here
  • Chairman CBIC launched 'Samarth' an e-learning platform on 20.05.2019 developed by DG/System in collaboration with NACIN. For accessing 'Samarth' please visit NACIN website under LMS Tab.
  • Guidelines for GST Practitioner Exam under Rule 83A(9) issued by NACIN, faridabad. Click Here
  • Proposals are invited from eligible Bidders to be appointed as Program Governance and Monitoring Agency (PG&MA) for CBIC’s IT Initiatives. The RFP document can be purchased from the office of DG Systems and Data Management by Bidders who successfully qualified CBIC's EOI dated 28.02.2019 for this project.
  • Scheme for compassionate appointment - relative merit point & revised procedure for selection - regClick Here
  • FAQ on real estate consequent to recent changes in GST rate structure FAQ on Real estate sector    FAQ (Part II) on real estate sector
  • Press Release-cum-Schedule in relation to GST Practitioner's Examination, 2019 on CBIC. English    Hindi
  • Notification to extend the due dates for furnishing FORM GSTR-1 and GSTR-3B for the month of April 2019 for registered persons in specified districts of Odisha issued.
  • Corrigendum to nomination calling letter for course on "Financial Intelligence & Investigations" at IIM, BengaluruClick Here
  • Revised Procedure for electronic filing of Central Excise returns and for electronic payment of Excise duty and Service tax arrears under the new portal www.cbic-gst.gov.in Circular | Notification
  • Date of filing of ER-1/ER-2 return for the month of April 19 is extended from 10.5.19 to 10.6.19 .Click Here
  • Course on Financial Intelligence and Investigations for officers of CBIC at IIM, Bengaluru from 15th to 26th July, 2019. Click Here Eng
  • Training on International Customs Conventions & Agreements at NACIN, Faridabad on 30th & 31st May, 2019. Click Here Eng
  • Advertisement for GST Practitioners' Examination scheduled to be held on 14.06.2019 Click Here Eng Click Here Hind
  • OM dated 06.05.2019 regarding AISL of Administrative Officers (Customs) for the period 01.01.2008-30.06.2014 Click Here
  • Inventory check and health checkup of IT infrastructure by HP at field formations Click Here
  • Annual Calendar of Departmental Examination for the year 2019-20 Click Here
  • The Aces portal will be down for migration purpose from 00.00.00 hrs of 03.05.2019 to 25.05.2019. e-filing and other activities to resume on 25-05-2019.
  • Prospective Training Report to be conducted by NACIN and its ZTIs/RTIs for the month of May 2019 Click Here
  • Diversion of posts of Principal Chief Commissioner/Chief Commissioner of CBICClick Here
  • Notifications issued specifying procedure for quarterly tax payment and annual filing of return for specified taxpayers and bringing into force provisions of rule 138E of the CGST Rules and amending CGST Rules
  • Press Release regarding examination for GST Practitioners on 14.06.2019.Click Here
  • Calling of nomination for the Train the Trainer Workshop for Master Trainers on combating illegal trade in HCFCs being conducted by NACIN from 26th to 28th June 2019 at Gangtok, Sikkim.Click Here
  • Circular on Deputation -Willingness for the Posts of Administrative Officer, Inspector, Personal Secretary (P.S.) & Tax Assistant in the Zonal Campus of National Academy of Customs, Indirect Taxes & Narcotics (NACIN), BhopalClick Here
  • Tentative Annual Training Calendar of National Academy of Customs, Indirect Taxes & Narcotics, Faridabad for the F.Y. 2019-20Click Here
View all

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:

 

  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.  

  3. There will be an online check to validate the Assessee Code entered.
  4.  

  5. 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.
  6.  

  7. Based on the Assessee Code, the duty / tax i.e. Excise duty or Service tax to be paid will be automatically selected.
  8.  

  9. 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.
  10.  

  11. At a time the assessee can select upto six Accounting Codes.
  12.  

  13. 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.
  14.  

  15. 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 net-banking site of the bank selected.
  16.  

  17. 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.)
  18.  

  19. 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.
  20.  

  21. 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.
  22.  

  23. 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.
  24.  

  25. 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/indexl 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 with easiest@nsdl.co.in.

 

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:

 

  1. detailed procedure for generation of electronic challan counterfoil;
  2.  

  3. guidelines for the taxpayer on the action to be taken in case the electronic challan counterfoil is misplaced or the taxpayer is not able to generate or save the electronic challan counterfoil;
  4.  

  5. procedure for re-generation of counterfoil and
  6.  

  7. contact particulars viz; e-mail id and telephone no. for resolution of grievances with regard to e-payment.

 

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.

 

Sl.No.

Name of Bank

Sl.No.

Name of Bank

1.

Allahabad Bank

14.

Oriental Bank of Commerce

2.

Bank of Baroda

15.

Punjab National Bank

3.

Bank of India

16.

State Bank of Bikaner& Jaipur

4.

Bank of Maharashtra

17.

State Bank of Hyderabad

5.

Canara Bank

18.

State Bank of India

6.

Central Bank

19.

State Bank of Mysore

7.

Corporation Bank

20.

State Bank of Patiala

8.

Dena Bank

21.

State Bank of Travancore

9.

HDFC Bank

22.

Syndicate Bank

10.

ICICI Bank

23.

UCO Bank

11.

IDBI Bank

24.

Union Bank of India

12.

Indian Bank

25.

United Bank of India

13.

Indian Overseas Bank

26.

AXIS Bank

27.

Vijaya Bank