Mandatory e-payment of Central Excise duty: electronic deposit via internet banking required for threshold assessees, with online challan procedure. Assessees meeting the prescribed previous-year duty threshold must deposit Central Excise and Service Tax electronically via Internet banking through authorized banks. The facility applies to registered PAN-based assessees who are customers of participating banks and have Internet banking IDs; the online process requires completion and submission of an electronic challan, secured bank authentication, account selection and payment authorization. An immediate cyber receipt is generated and receipted challan copies are later delivered by the bank for tax returns and records.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Mandatory e-payment of Central Excise duty: electronic deposit via internet banking required for threshold assessees, with online challan procedure.
Assessees meeting the prescribed previous-year duty threshold must deposit Central Excise and Service Tax electronically via Internet banking through authorized banks. The facility applies to registered PAN-based assessees who are customers of participating banks and have Internet banking IDs; the online process requires completion and submission of an electronic challan, secured bank authentication, account selection and payment authorization. An immediate cyber receipt is generated and receipted challan copies are later delivered by the bank for tax returns and records.
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