G.A.R-7 Proforma for Central Excise Tax Payments

(Receipt & Payment Rules 26)

(In words) Rupees …………………………………………………………………………………..

…………………………………………….. Only) tendered by cash/cheque/Bank Draft/Pay order

No. ………………………….. dated ………………………. drawn on ………………………….

                                           Signature of the Tenderer with Date :-        …………………………..

SPACE FOR RECEIVED AND FOCAL POINT BANK STAMPS  

  TAX PAYER’S COUNTERFOIL

Received from : _______________________

Assessee Code : ___________________________                    SPACE FOR RECEIVING

Rs. _____________ (Rupees _________________                    BANK BRANCH STAMP

__________________________) on ___________

by Cash/Cheque /Bank Draft/ Pay Order No. ____

dated ____________ drawn on ________________)

on account of Union Excise Duties.                                                 

Instructions for filing up G.A.R-7 Challan Form
For Tax Payers

1. Name and Full Address of the Tax Payer including Telephone No. and PIN Code should be mentioned at the space provided for it. This is mandatory.
2. 15 digit PAN based Assessee Code allotted by the l)epartment should be mentioned in the boxes provided for it. This is mandatory. In case this has not been allotted, mention acrordingly in the column provided for the Assessee Code.
3. Name of the Commissionerate under which the Tax Payer falls should invariably be mentioned. This is mandatory. The two digit Commissioncrate Code, Division Code and Range Code should be clearly indicated in the boxes provided for it.
4. Description of duty ( ie. Basic Excise Duty, Additional Excise Duty in lieu of Sale Tax, Auxiliary Duty etc). This is mandatory. The corresponding 8 digit Accounting Code and amount tendered against each type of duty should be mentioned.
5. The total amount tendered should be written both in words and figures at the appropriate places provided for it.

For Receiving Branches

1. Before accepting payments, it should be ensured that the tax payer has filled in all the columns provided in the Challan particularly the information which is mandatory ie. Name and full 
    address, Assessee Code, Name of the Commissionerate and Description of Duty (See item No.1,2, 3 and 4 above).
2. Ensure arithmetical correctness. The sub- total tallies with the total amount tendered and the total amount written in figures also tallies with amount written in words.
3. The Amount and particulars of remittance as per the challan tallies with the details recorded in the counterfoil. The seven digit bank code (BSR P1.1) should be recorded in the
    counterfoil.
4. The serial number of the entry of the item in the scroll is to be recorded on the right hand top corner of the challan to facilitate identification and future reference. Each day’s scrolls will
    also be given a running serial number separately for each Major Head prefixed by the numeral denoting the Major Head of Account namely, 0038, 0038, 0044 etc, for the financial year 
    from l April to 3l March to facilitate detection of any omission in submitting the daily scrolls. (Ref. RBI’s Revised Memorandum of Instruction for Receiving Banks).
5. A Seal of the Receiving branch should be affixed in the space provided on the Challan as well as on the counterfoil along with signature of the authorised Signatory. The seal should
    provide the following information:
   (a)  System Generated Challan No                                                                             (b)           Bank Branch Code (BSR Pt.!)
   (c)  Date of tender of Challan (ddmmyyyy)                                                             (d)           Date of Realisation (ddmmyyyy)
   (e)  Received payment Rs………………………..                                                     f)           Name and Address of the Branch
   (g) Signature of the authorised Signatory
        in token of receipt of the amount.
                                                                     For Focal Point Branch

1. A Seal of the Focal Point branch should be affixed in the space provided on the Challan along with signature of the authorised Signatory. The seal should provide the following information:

 (a)       Focal Point Branch Code (BSR Pt. 1)                                                                  (b) Date of main Scroll (ddmmyyyy)
 (c)       Name and Address of the Branch                                                                      (d) Signature of the authorised Signatory in lieu of
                                                                                                                                                   having credited the amount to Govt. Account.

                                                                       Central Excise duties and their Reduced Accounting Codes  

Sharable Duties
I.        Basic Excise Duties                                                 00380003          2.     Patent & Proprietary Medicines                           00380007
3.       Auxiliary Duties of Excise                                      00380010          4.    Addl.duties on Mineral Products                          00380012
5.       Special Excise Duties                                              00380013    6.     Duties on Motor Vehicle Parts                             00380016
 
 Duties assigned to States
1.      Addl. Duties in lieu of Sale Tax                           00380018           2.    Duty on Generation of power                               00380020

Non-sharable Duties.

I.   Auxiliary Duties                                                           00380023                  2. Special Excise Duties                                 00380025
3.  AddI. duties on Textile                                              00380027                  4. Addl.duties on TV Sets                            00380028
5.  AddI. Duties on Motor Spirit                                     00380101                  6. Addl.duty on High Speed Diesel            00380102
7.  National Calamity Contingent Duty                          00380106       8. SpI Addl. duty on Motor Spirit              00380107
9.  Other Duties                                                                  00380031               10. Cess on Jute                                               00380037
11  Cess on Tea                                                                 00380039               12 Cess on Copra                                             00380041
13  Cess on oil                                                                    00380042                14  Cess on Cotton                                         00380044
15. Cess on Rayon & Art silk Fabrics                            00380046                16. Cess on woolen Fabrics                          00380048
17. Cess on Cotton Fabrics                                              00380050                18 Cess on Bidi                                               00380056
19. Welfare Cess on Bidis                                                00380057                20. Cess on Tobacco                                      00380059
21. Cess on Rubber                                                           00380061                22. Cess on Crude oil                                     00380062
23. Cess on Coffee                                                            00380064                24. Cess on Sugar                                           00380065
25. Cess on Manmade Fabrics                                         00380070                26  Cess on Paper                                          00380072
27. Cess on Straw Board                                                  00380074                28. Cess on Vegetable Oils                           00380076
29.Cess on Automobiles                                               00380078                30. Cess on Matches                                     00380082
31. Cess on other commodities                                       00380084                32. Education Cess                                        00380111
33. Other Receipts                                                             00380087