Payment of Service Tax/Central Excise Tax Arrears

Now a days, taxpayers are in dilemma, how to pay service tax/central excise arrears that are coming now on account of past assessments, adjudications. It is seen many a times now, taxpayers are asked to deposit arrears on GST portal using DRC-03 challan, but this is not the correct procedure of making payment since this will not credit against the arrears to the account of government. So I am explaining below the procedure to make payment of same.

First user has to Login to Service Tax/Central Excise portal i.e. cbic-gst.gov.in using their login credentials. After log in, user has to create challan and click on “Make Payment” that will redirect user to ICEGATE portal for further processing.

Complete Steps for making payment at ICEGATE portal are as follows

Step 1: Once the User clicks on MAKE PAYMENT at ACES GST, SEZ or ECCS Online Application, the taxpayer is redirected to the ICEGATE e-Payment web page, where four inputs are required to be entered i.e. Duty Type, Document Type, Location, Identification Number

Step 2: Select “Central Excise/ Service Tax” or “SEZ Custom Duty” or “ECCS” for Duty Type, relevant Doc code for Document Type, Location Code for Location, enter the Registration Number for Identification Number and then enter captcha and click on submit. (Location code can be traced through challan that was created from Service Tax/Central Excise Portal).

Step 3: On clicking Submit, the user is directed to a page displaying the list of unpaid challans for the particular Registration number.

Step 4: On the List of unpaid challans page, the user can select up to a maximum of 10 Challans and confirm the challans for payment by clicking Confirm Challan.

Step 5: On clicking Confirm Challan, the user is directed to List of selected challans page showing the details of selected challans. To make the payment the of the total amount, click Pay Now or Back to select another group of challans.

Step 6: On clicking Pay now, the user is directed to Payment Options page showing the modes of payment. To make the payment the user can select NEFT or RTGS and click Generate Mandate Form.

Step 7: On clicking Generate Mandate Form, the user is directed to Mandate Form Details page showing the details required to make the NEFT/RTGS payment. The User can use the details to make an online payment or save a copy to pay at any bank branch by clicking Print/Save.

Step 8: The User can use the mandate form details to make an online payment through his personal/ corporate Internet Banking Portal and following the procedure to make an NEFT/ RTGS payment. For further assistance at banks User may get in touch with banks customer service.

Step 9: After the payment has been made at the bank, the user can check the status of his payment on the Enquiry page of the module and entering the relevant inputs

Step 10: A successful payment will be integrated at ICEGATE and status “Success” will be shown. For an unpaid transaction, if the user has misplaced his Mandate form, it can be downloaded from the Action button of enquiry page.