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

Challan type: GAR 7 for central excise and service tax payments, TR 6 for customs duty payments under treasury rules.
GAR 7 challan is prescribed for payment of Central Excise duties and Service Tax under Receipts and Payment Rules, while TR 6 challan is prescribed for payment of Customs duties under Treasury Rules; each challan corresponds to a specific levy and the applicable receipts or treasury procedure.