Effective date of payment of Government dues by cheque

Effective date of payment of Government dues by cheque – reg https://www.taxtmi.com/circulars?id=1531 Specific provisions in the Central Excise and Service Tax rules override the general Government Accounts treatment: for Central Excise duty and Service Tax the date of payment by cheque is the date of presentation to the bank, subject to realisation, and therefore the general rule deeming payment upon cheque clearance does not apply to these taxes. en-us Fri, 03 Oct 2003 00:00:00 +0530 Sun, 20 Jan 2008 18:22:00 +0530 TaxTMI RSS Generator Effective date of payment of Government dues by cheque – reg https://www.taxtmi.com/circulars?id=1531 Specific provisions in the Central Excise and Service Tax rules override the general Government Accounts treatment: for Central Excise duty and Service Tax the date of payment by cheque is the date of presentation to the bank, subject to realisation, and therefore the general rule deeming payment upon cheque clearance does not apply to these taxes. Circulars Customs Fri, 03 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1531