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of <h1>New Registrant Category 'Non-Assessees' Introduced in Central Excise and Service Tax; Unique Codes Issued by CBEC System.</h1> The circular addresses the introduction of a new category of registrants, termed Non-Assessees, in the Central Excise and Service Tax system. These registrants will have unique registration codes generated by the CBEC system and transmitted to participating banks via NSDL. The circular specifies the structure of these codes, differentiating between those with and without PAN. Banks are instructed not to upload challans with codes ending in ZZZ and to advise assessees without codes to obtain them from the relevant Commissionerate. Software modifications are required to accommodate these changes, effective from October 10, 2008.
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