Assessee code requirement: banks must refuse tax payments without valid code and verify codes via online directory. Banks under EASIEST must ensure a structurally valid assessee code and location code on G.A.R.7 challans before accepting Central Excise and Service Tax payments. If the code exists in the bank directory, populate the corresponding location code; if absent, verify via the online verification feature and digitize codes as displayed. If neither source provides the code, obtain registration proof or a commissionerate letter, capture the quoted location code and full assessee address. Taxpayers without a valid assessee code must present PAN/TAN, provide a location code, and accept prescribed digitization substitutes; full address capture is mandatory.
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.
Assessee code requirement: banks must refuse tax payments without valid code and verify codes via online directory.
Banks under EASIEST must ensure a structurally valid assessee code and location code on G.A.R.7 challans before accepting Central Excise and Service Tax payments. If the code exists in the bank directory, populate the corresponding location code; if absent, verify via the online verification feature and digitize codes as displayed. If neither source provides the code, obtain registration proof or a commissionerate letter, capture the quoted location code and full assessee address. Taxpayers without a valid assessee code must present PAN/TAN, provide a location code, and accept prescribed digitization substitutes; full address capture is mandatory.
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