Mandatory e-payment requirement for service tax enables centralized e-collection and interim accounting to preserve reconciliation. Mandatory e-Payment is implemented as an interim framework allowing authorised banks to accept electronic payments for all Central Excise and Service Tax Commissionerates without commissionerate-specific authorization, while maintaining existing physical-collection restrictions. Banks will use designated Focal Point Branches to collate payments and prepare Commissionerate-wise and Major Head-wise scrolls; a nominated branch will prepare four-copy challans for Commissionerates lacking physical collection, distributing copies to Pay & Accounts Offices, taxpayers, and divisional officers to enable accounting and reconciliation. Reporting and fund settlement with the Reserve Bank will continue under existing procedures until the Electronic Accounting Solution is stabilised.