GAR-7 Challan requires identification, itemised accounting codes, CIN on bank stamp, and reconciliation of challans and scrolls. GAR-7 Challan mandates taxpayer identification (including 15 digit assessee code), itemised accounting codes and matching totals; the Receiving Bank must affix a branch seal containing the 20 digit Challan Identification Number (BSR code, deposit date, challan serial number), date of realisation, amount and authorised signature; receiving branches must arrange challans by scroll serials prefixed by Major Head 0038 and Focal Point Branches must reconcile remittances, challans and electronic scroll data.