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

For payments from April 2007 onwards
(Receipt & Payment Rules 26)
Full Name
Complete Address
Telephone No.
Pincode
Assessee Code No.
Commissionerate Code
Division Code
Range Code
Accounting Code of the Duty / Cess
Amount Tendered in Rupees
Total
(In words) Rupees
Cash/Cheque/Draft/Pay Order No.
Dated
Drawn on
Signature of the Tenderer with date
TAX PAYER'S COUNTERFOIL
Received from Assessee Code No.
(In words) Rupees
By Cash/Cheque/Draft/Pay Order No.
Dated
Drawn on
on account of Union Central Excise Duties as detailed in this taxpayer's counterfoil and on stamp affixed and signed therein.
Only
Only) tender ed by
RECEIVING BANK BRANCH STAMP
RECEIVING BANK BRANCH STAMP
Accounting Code of the Product
Amount Tendered in Rupees
Total
Commissionerate Name
Instructions for filling up G.A.R-7 Challan Form
1. Name, Address, 15 digit Assessee Code, Commissionerate Name and 8 digit Accounting code is mandatory.
2. The Accounting codes for Duty/Cess are provided in the table below. The total amount tendered should tally with the sum total of amounts for each accounting code.
3. The total amount tendered should be written both in words and figures. The details filled in the challan and ‘Bank’s Counterfoil’ should be identical
Shareable Duties
1
Basic Excise Duties
00380003
5
Addl. Duties On Mineral Products
00380012
2
Chemicals
00380006
6
Special Excise Duties
00380013
3
Patent & Proprietary Medicines
00380007
7
Duties on Motor Vehicle Parts
00380016
4
Auxiliary Duties of Excise
00380010
Duties Assigned to States
8
Addl. Duties in lieu of Sales Tax
00380018
9
Duty on Generation of Power
00380020
Non-Shareable Duties
10
Auxiliary Duties
00380023
16
National Calamity Contingent Duty
00380106
11
Special Excise Duties
00380025
17
Special Addl. Duty on Motor Spirit
00380107
12
Addl. Duties on Textile & Textile Articles
00380027
18
Additional Duty of Excise on Tea &
Tea Waste
00380110
13
Addl. Duties on TV Sets
00380029
19
Additional Duty of Excise on Pan
Masala & Certain Tobacco Products
00380114
14
Addl. Duties on Motor Spirit
00380101
20
Other Duties
00380031
15
Addl. Duty on High Speed Diesel
00380102
Cesses on Commodities
21
Cess on Jute
00380037
32
Cess on Crude Oil
00380062
22
Cess on Tea
00380039
33
Cess on Coffee
00380063
23
Cess on Copra
00380041
34
Cess on Sugar
00380065
24
Cess on Oil
00380042
35
Cess on Manmade Fabrics
00380070
25
Cess on Cotton
00380044
36
Cess on Paper
00380072
26
Cess on Rayon & Artsilk Fabrics
00380046
37
Cess on Straw Board
00380074
27
Cess on Woolen Fabrics
00380048
38
Cess on Vegetable Oil
00380076
28
Cess on Cotton Fabrics
00380050
39
Cess on Automobiles
00380078
29
Cess on Bidi
00380056
40
Cess on Matches
00380082
30
Cess on Tobacco
00380059
41
Cess on other Commodities
00380084
31
Cess on Rubber
00380061
42
Other Receipts
00380087
1
Primary Education Cess
00380111
2
Secondary & Higher Education Cess
00380115
Instructions for Receiving Branches
i. The taxpayer is to be given a computerized acknowledgement/receipt. The computerized receipt should bear the signature and seal of the authorized signatory in token of receipt of the amount. The Receiving Bank should give the following information in the COMPUTERISED RECEIPT to the tax payer.
1. Bank Code
2. Branch Code
3. Date of Tender of Challan
4. Challan Sequence Number
5. Name of the Assessee
6. Assessee Code
7. Location Code (Commissionerate + Division + Range Code)
8. Major Head Code
9. The eight digit Accounting code for duty/cess in case of payment of Central Excise and service code in case of Service Tax.
10. Amount of duty/tax paid for each of the Accounting code
11. Total Amount
12. Collection indicator/Mode of Payment
13. Date of realization of the instrument
Note: - Serial No.8, 9 & 10 are to be repeated for payments made under different heads. The information at serial no.1, 2, 3, and 4 is collectively called the Challan Identification Number (20 digit CIN), which will have to be quoted in the return by the tax payer.
ii. Challans should be arranged according to the serial number of the entry of the item in the scroll under each scroll. Each day’s scrolls should be given a running serial number separately for each Major Head, prefixed by the numeral denoting the Major Head of Account namely, 0038 for the financial year from 1st April to 31st March to facilitate detection of any omission in submitting the daily scrolls. (Refer RBI’s Revised Memorandum of Instruction for Receiving Banks).
Instructions for Focal Point Branch
i) Amount of remittance received by it through the inter-branch account tallies with the challans and the scrolls.
ii) All challans have been attached with the scroll and amounts in the scrolls tally with the physical challan and electronic data.