Mandatory e-payment of service tax: interim bank processing and commissionerate-wise scrolling to ensure accounting and reconciliation. Mandatory e-Payment for high-value service taxpayers will be collected through banks authorised to offer e-Payment for all commissionerates without commissionerate-specific e-payment authorisation; physical collections remain restricted to authorised commissionerates. Banks' existing Focal Point Branches will collate physical and e-Payments and prepare commissionerate-wise, Major Head-wise scrolls. E-Payments for commissionerates lacking physical collection will be collated at an identified CBS branch in Delhi, which will prepare four stamped/receipted challan copies for distribution to the Pay & Accounts Office, the taxpayer, and the designated divisional officer to enable accounting and reconciliation. Bank reporting and fund settlement with the Reserve Bank will follow existing procedures.
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 service tax: interim bank processing and commissionerate-wise scrolling to ensure accounting and reconciliation.
Mandatory e-Payment for high-value service taxpayers will be collected through banks authorised to offer e-Payment for all commissionerates without commissionerate-specific e-payment authorisation; physical collections remain restricted to authorised commissionerates. Banks' existing Focal Point Branches will collate physical and e-Payments and prepare commissionerate-wise, Major Head-wise scrolls. E-Payments for commissionerates lacking physical collection will be collated at an identified CBS branch in Delhi, which will prepare four stamped/receipted challan copies for distribution to the Pay & Accounts Office, the taxpayer, and the designated divisional officer to enable accounting and reconciliation. Bank reporting and fund settlement with the Reserve Bank will follow existing procedures.
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