Challans for payment of duty.

[Sandeep Chaudhari]

Dear Freinds, What is difference between GAR-7 & Tr-6 Challan? Which challan is used for payment of which duty? Pls quote Circular & Notification Number for reference purpose.

[PARTHA SARATHI CHATTERJEE]

GAR7 (Government accounts receipts and payment) is for payment of Central Excise Duties /Service Tax under Receipts and Payment Rules 26.

TR 6 is for payment of Custom Duties under Treasury Rules 92

AI Summary

Clarifying GAR-7 vs. TR-6: GAR-7 for Excise/Service Tax (Rules 26), TR-6 for Customs Duties (Rules 92). A user inquired about the difference between GAR-7 and TR-6 challans and their specific uses for duty payments, requesting references to circulars and notifications. The response clarified that GAR-7 is used for the payment of Central Excise Duties and Service Tax under the Receipts and Payment Rules 26, while TR-6 is used for the payment of Custom Duties under Treasury Rules 92.