Mandatory e payment requirement for indirect taxes expands to excise, service tax and targeted customs importers, enforcing compliance online. The manual explains that electronic net banking payments for Central Excise and Service Tax were enabled via the EASIEST portal and, after phased threshold reductions, became mandatory for all assesses except narrowly permitted exceptions by AC/DC; it also details that Customs e payment, introduced at major locations, was made mandatory for importers in the Accredited Clients Programme and for importers meeting a specified higher duty threshold per Bill of Entry, emphasizing the portal's role in providing accurate bank payment data for revenue and taxpayer accounting.