To pay Central Excise or Service Tax, assesse first have to register to get the assessee code. To register, assessee need to file an application in Form ST-1 (in duplicate) to the jurisdictional Central Excise/ Service Tax officer with self attested copy of PAN card, proof of address of business premises etc. After verification of all the details provided by the assessee, a 15 digit registration number will be allotted to the assessee within 7 days.
Assessee can use this registration number also called as Assessee Code to make payment of Excise/ Service Tax online or offline. To pay excise &service tax offline, assessee have to fill the G.A.R 7 form and make the payment of the service tax at the specified branches of authorized banks.
You either purchase G.A.R 7 form from stationary shop or can take a printout of the same from here.
To pay Excise & service tax online i.e E-Payment, assessee have to follow the below steps:-
STEP 1 – Visit https://cbec.nsdl.com/EST/.
STEP 2 – Click on ‘E-Payment (Excise & Service Tax)’ on the top menu.
STEP 3 – System will take you to the ‘EASIEST e-Payment’ page.
STEP 4 – Enter your 15 digit Assessee Code (Service tax number/ Excise number).
STEP 5 – Enter the characters visible in the Image Verification box.
STEP 6 – System will select the Duty/Tax to be paid automatically and display the Assessee Details based on the assessee code entered on the same page below.
STEP 7 – Assessee then have to select the ‘Accounting Codes’ according to the type of Duty/Tax to be paid. Assessee can select upto six accounting codes at a time. – Select accounting codes and press submit at the bottom of the page.
STEP 8 – Select the name of the bank where you hold your account and want to make payment of your Excise/ Service Tax from the drop down list.
STEP 9 – Click on ‘Submit to the bank button’ and system will redirect to your bank login page to make payment.
STEP 10 – Enter your net-banking login and password to login and enter your payment details to make the payment.
STEP 11 – Once you successfully make the payment, system will generate a challan counterfoil containing CIN (Challan Identification Number), payment details and bank name through which e-payment has been made. This counterfoil is proof of payment being made.
To make payment online you should have a bet banking account with one of the authorized bank. Find below the list of authorized bank which allows e-payment of excise & service tax in India.
|Allahabad Bank||All Commissionerates|
|Bank of Baroda||All Commissionerates|
|Bank of India||All Commissionerates|
|Bank of Maharashtra||All Commissionerates|
|Canara Bank||All Commissionerates|
|Central Bank||All Commissionerates|
|Corporation Bank||All Commissionerates|
|Dena Bank||All Commissionerates|
|HDFC Bank||All Commissionerates at Delhi, Bangalore, Kolkata, Mumbai|
|ICICI Bank||All Commissionerates at Delhi, Chennai, Hyderabad, Mumbai|
|IDBI Bank||All Commissionerates|
|Indian Bank||All Commissionerates|
|Indian Overseas Bank||All Commissionerates|
|Oriental Bank of Commerce||All Commissionerates (w.e.f 01.08.2009)|
|Punjab National Bank||All Commissionerates|
|State Bank of Bikaner& Jaipur||All Commissionerates|
|State Bank of Hyderabad||All Commissionerates|
|State Bank of India||All Commissionerates|
|State Bank of Indore||All Commissionerates|
|State Bank of Mysore||All Commissionerates|
|State Bank of Patiala||All Commissionerates|
|State Bank of Travancore||All Commissionerates|
|Syndicate Bank||All Commissionerates|
|UCO Bank||All Commissionerates|
|Union Bank of India||All Commissionerates|
|United Bank of India||All Commissionerates|
|AXIS Bank||All Commissionerates at Delhi, Bangalore, Hyderabad, Mumbai|
|Vijaya Bank||All Commissionerates|