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Circular No. 86/2003
October  3 ,2003

F.No.494/23/2000-Cus VI
Government of India
Ministry of Finance
Department of Revenue
Central Board of  Excise and  Customs

Subject :- Effective date of payment of Government dues by cheque-reg

I am directed to invite your attention to the  Board’s Circular No. 28/2002-Cus, dated 24.5.2002,  on the above mentioned subject. It was clarified that collection of tax revenues is governed by Central Government Accounts (Receipt & Payment) Rules , 1983, and as per the rule 20 of the same , government dues shall be deemed to have been paid in the case of cheques and drafts tendered to the bank on the date on which it is cleared and entered into the receipts scroll.  

2. In  view    of  the in built provisions in the Rule 8(1) of  Central Excise Rules, 2002  (w.e.f. 1.3.2003) and   Rule 6 (2A) of Service  Tax Rules, 1994 (w.e.f 1.8.2002), the  subject matter has been   re-examined  by the Board. It has   been decided that in view  of specific  provisions in the Central Excise and  Service Tax Laws , the Circular No. 28/2002, dated 24.5.2002,  will not  apply to payments of  Central Excise duties  and  Service Tax. In other words in respect of Central Excise duty & Service Tax , the date of payment will be  the  date  of  presentation of the cheque in the bank subject  to realisation of  the cheque.

3. The above instructions may be brought to the notice of all concerned .

4. Kindly acknowledge receipt of this Circular.

5. Hindi version will follow.

D.S. Garbyal
Under Secretary to the Government of  India
Phone No. 23094182

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