Mandatory e-payment requires centralised interim collection and accounting via authorised bank branches and existing reporting channels. Mandatory e-payment by large taxpayers implements an interim accounting arrangement authorising IDBI Bank to accept e-payments across all Commissionerates while physical collections remain Commissionerate-specific; IDBI will centralise e-payment scrolling at designated branches (Chennai for Central Excise, Mumbai for Service Tax) and report and settle funds with the Reserve Bank of India on existing Commissionerate-wise and Major Head-wise procedures.
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Provisions expressly mentioned in the judgment/order text.
Mandatory e-payment requires centralised interim collection and accounting via authorised bank branches and existing reporting channels.
Mandatory e-payment by large taxpayers implements an interim accounting arrangement authorising IDBI Bank to accept e-payments across all Commissionerates while physical collections remain Commissionerate-specific; IDBI will centralise e-payment scrolling at designated branches (Chennai for Central Excise, Mumbai for Service Tax) and report and settle funds with the Reserve Bank of India on existing Commissionerate-wise and Major Head-wise procedures.
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