Effective date of payment of Government dues by cheque – reg

Date of payment by cheque: treated as date of presentation for Central Excise and Service Tax, subject to realisation.

Specific provisions in the Central Excise and Service Tax rules override the general Government Accounts treatment: for Central Excise duty and Service Tax the date of payment by cheque is the date of presentation to the bank, subject to realisation, and therefore the general rule deeming payment upon cheque clearance does not apply to these taxes.