G.A.R.-7 Proforma for Service 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 Service
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 Service Tax 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 Service
Amount Tendered in Rupees
Total
Commissionerate Name
Instructions for filling up G.A.R-7 Challan Form
(* Form GAR-7 is prescribed under Rule 26 of Central Government Account(Receipts & Payment)Rules, 1983
1. Name, Address, 15 digit Assessee Code(Registration Number), Commissionerate Name and 8 digit Accounting code is mandatory.
2. The Accounting codes for Tax and Interest/Penalty for each service is 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
Service Name
Tax
Interest/ Penalty
Service Name
Tax
Interest/ Penalty
SALE OF SPACE OR TIME ADVERTISEMENT
440354
440355
MAINTENANCE OR REPAIR SERVICE
440245
440246
ADVERTISING AGENCY
440013
440016
MANAGEMENT CONSULTANTS
440116
440117
AIR TRANSPORT OF PASSENGER
440362
440363
MANAGEMENT OF INVESTMENT UNDER UNIT LINKED INSURANCE PLAN (ULIP) SERVICE
440430
440431
AIR TRAVEL AGENCT
440032
440033
MANDAP KEEPER
440035
440036
AIRPORT SERVICES
440258
440259
MANPOWER RECRUITMENT AGENCY
440060
440061
ARCHITECTS SERVICES
440072
440073
MARKET RESEARCH AGENCY
440112
440113
ASSET MANAGEMENT
440418
440419
MEMBERSHIP OF CLUBS
440322
440323
ATM OPERATIONS
440346
440347
MINING SERVICES
440402
440403
AUCTIONEERS SERVICES
440370
440371
ONLINE INFORMATION AND DATA
440153
440154
BANKING AND FINANCIAL
440173
440174
OPINION POLL SERVICES
440274
440275
BEAUTY PARLOURS
440209
440210
OUTDOOR CATERING
440051
440052
BROADCASTING SERVICE
440165
440166
**PAGER SERVICES (RADIO PAGING)
440015
440020
BUSINESS AND EXHIBITION SERVICES
440254
440255
PACKAGING SERVICES
440326
440327
BUSINESS AUXILIARY SERVICES
440225
440226
PANDAL OR SHAMIANA SERVICES
440054
440055
BUSINESS SUPPORT SERVICES
440366
440367
PHOTOGRAPHY SERVICE
440129
440130
CABLE OPERATORS
440217
440218
PORT SERVICES
440177
440178
CARGO HANDLING SERVICES
440189
440190
PROCESSING & CLEARINGHOUSE SERVICES
440442
440443
CHARTERED ACCOUNTANTS
440092
440093
PUBLIC RELATIONS SERVICES
440374
440375
CLEANING SERVICES
440318
440319
RAIL TRAVEL AGENT
440201
440202
CLEARING AND FORWARDING AGENCY
440045
440046
REAL ESTATE AGENTS
440104
440105
COMMERCIAL TRAINING & COACHING
440229
440230
RECOVERY AGENT
440350
440351
COMMODITY EXCHANGE SERVICE
440438
440439
REGISTRAR TO AN ISSUE
440338
440339
COMPANY SECRETARIES
440100
440101
RENT- A-CAB OPERATORS
440048
440049
CONSTRUCTION OF RESIDENTIAL COMPLEX
440334
440335
RENTING OF IMMOVABLE PROPERTY SERVICES
440406
440407
CONSTRUCTION SERVICES IN RESPECT OF COMMERCIAL OR INDUSTRIAL BUILDINGS AND CIVIL STRUCTURES
440290
440291
SCIENTIFIC AND TECHNICAL CONSULTANCY
440125
440126
CONSULTING ENGINEER
440057
440058
SECURITY / DETECTIVE AGENCIES
440108
440109
CONVENTION SERVICE
440133
440134
SERVICING OF MOTOR VEHICLES (AUTHORISED SERVICE STATION)
440181
440182
COSMETICS & PLASTIC SURGERY SERVICES
440460
440463
SHARE TRANSFER AGENT
440342
440343
COST ACCOUNTANTS
440096
440097
SHIP MANAGEMENT SERVICE
440378
440379
COURIER AGENCY
440014
440018
SITE PREPARATION AND CLEARANCE
440306
440307
CREDIT CARD RELATED SERVICES
440394
440395
SOUND RECORDING SERVICE
440161
440162
CREDIT RATING AGENCIES
440088
440089
SPONSORSHIP SERVICE
440358
440359
CUSTOM HOUSE AGENT
440026
440027
STEAMER AGENT
440029
440030
DESIGN SERVICES
440422
440423
STOCK BROKER
440008
440009
DEVELOPMENT AND SUPPLY OF CONTENT SEVICES
440414
440415
STOCK EXCHANGE SERVICE
440434
440435
DREDGING SERVICES
440310
440311
STORAGE AND WAREHOUSE SERVICE
440193
440194
DRY CLEANING SERVICES
440221
440222
SUPPLY OF TANGIBLE GOODS FOR USE SERVICE
440445
440447
ERECTION,COMMISSIONING AND INSTALLATION
440233
440234
SURVEY AND EXPLORATION OF MINERAL
440270
440271
EVENT MANAGEMENT SERVICE
440197
440198
SURVEY AND MAP MAKING
440314
440315
**FACSIMILE SERVICES (FAX)
440149
440150
**TELEGRAPH SERVICE
440141
440142
FASHION DESIGNER SERVICES
440213
440214
**TELEPHONE SERVICES
440003
440119
FORWARD CONTRACT SERVICES
440282
440283
**TELEX SERVICES
440145
440146
FRANCHISE SERVICES
440237
440238
TECHNICAL TESTING,INSPECTION, CERTIFICATION
440249
440250
GENERAL INSURANCE BUSINESS
440005
440006
TELECOMMUNICATION SERVICES
440398
440399
GOODS TRANSPORT OPERATOR
440067
440068
TOUR OPERATOR
440063
440064
HEALTH CLUB AND FITNESS CENTER
440205
440206
TRANSPORT BY CRUISE SHIPS
440386
440387
INFORMATION TECHNOLOGY SOFTWARE SEVICE
440452
440450
TRANSPORT OF COASTAL GOODS AND GOODS THROUGH NATIONAL WATERWAYS AND INLAND WATER
440470
440473
INSURANCE AUXILIARY
440169
440170
TRANSPORT OF GOODS BY AIR
440266
440267
INTELLECTUAL PROPERTY SERVICES OTHER THAN COPYRIGHT
440278
440279
TRANSPORT OF GOODS BY PIPELINE OR OTHER CONDUIT
440302
440303
INTERIOR DECORATORS/ DESIGNER'S SEVICE
440076
440077
TRANSPORT OF GOODS BY RAIL
440390
440391
INTERNET CAFE
440241
440242
TRANSPORT OF GOODS BY ROAD
440262
440263
INTERNET TELECOMMUNICATION / (TELEPHONY) SERVICE
440382
440383
TRAVEL AGENTS (OTHER THAN AIR/RAIL TRAVEL AGENTS)
440294
440295
**LEASED CIRCUITS
440137
440138
TV OR RADIO PROGRAMME PRODUCER SERVICES
440286
440287
LEGAL CONSULTANCY SERVICES
440480
440483
UNDER WRITERS
440084
440085
LIFE INSURANCE SERVICES
440185
440186
VIDEO TAPE PRODUCTION
440157
440158
MAILING LIST COMPILATION
440330
440331
WORKS CONTRACT SERVICES
440410
440411
**SERVICES MERGED WITH TELECOMMUNICATIONS SERVICES W.E.F. 01/06/2007 (NOT TO BE USED FOR PAYMENT OF SERVICE TAX)
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.