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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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CBEC now clarifies was cut off time (end of day) to determine the date of payment by an assessee in respect of e-Payment.
AS per the clarification, that e-Payment received upto 8.00 PM may be treated as received on that day and payment received after this limit may be treated as received on the next working day.
Cut off time for e-Payment receipts set for evening; payments after cutoff treated as next working day. Electronic payments for Service Tax and Central Excise received up to 8.00 PM are to be treated as received on that day, whereas payments received after that hour are to be treated as received on the next working day; this establishes the cut off time for determining the date of payment for e-payments. of Press 'Enter' after typing page number.
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