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<h1>e-Challan Becomes Key Document for GST Accounting and Reconciliation; Form GAR 7 Modified for Electronic Payments</h1> The e-Challan will serve as the primary document for accounting and reconciliation by accounting authorities across the Centre, States, and UTs under the GST regime. The Office of C & AG emphasizes the importance of e-Challan availability for these purposes. The traditional bank branch entry of challan data will be replaced by real-time sharing from the GSTN portal to the authorized bank's CBS or RBI. The Central Government Accounts Rules, 1983, require challan submission in form GAR 7, which will be modified for electronic GST payments. The jurisdictional location code will be mapped using each tax administration's backend system.