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of <h1>Government Dues Paid on Cheque Clearance Date; Excise & Service Tax on Presentation Date per Rules, 1983.</h1> The circular addresses the effective date of payment for government dues via cheque, referencing the Central Government Accounts (Receipt & Payment) Rules, 1983. It clarifies that government dues are considered paid on the date a cheque is cleared and recorded by the bank. However, for Central Excise duties and Service Tax, the payment date is the cheque's presentation date, provided it is realized. This decision overrides the previous Circular No. 28/2003 for these specific taxes. The instructions are to be communicated to all relevant parties, with a Hindi version to follow.
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