What changed
CBEC introduced a new 'Non-Assessee' registrant category with specific assessee code structures for Central Excise (with/without PAN) and Service Tax (with/without PAN). Banks are now prohibited from uploading challans with 'ZZZ' in the last three digits (13th-15th characters) to EASIEST. The earlier circular's point 4 on assessee codes is modified accordingly.
What it means for you
Banks must update their software to handle the new assessee code formats for non-assessees, including modifications to the 'Incremental Assessee Code Master' import program and RT51/RT58 file formats. Challans with tender date later than September 30, 2008, containing 'ZZZ' codes will be rejected by NSDL from October 10, 2008, so branches must advise assessees without codes to obtain one from the Commissionerate.
What you must do
- Update bank software to incorporate new assessee code structures for Non-Assessees as per Annexure 1 and 2.
- Modify the 'Incremental Assessee Code Master' import program to accept the revised file format.
- Ensure no challans with 'ZZZ' in the last three digits (13th-15th characters) are uploaded, as NSDL will reject those with tender date after September 30, 2008, with validations from October 10, 2008.
- Instruct branch staff to guide assessees without a valid code to get one from the concerned Commissionerate before accepting challans.
Who it affects
All agency banks participating in EASIEST, Bank IT and software development teams, Branch staff handling Central Excise and Service Tax challans, Assessees without valid assessee codes
What happens if we upload a challan with 'ZZZ' after September 30, 2008?
NSDL's EASIEST system will reject such challans from October 10, 2008, if the tender date is later than September 30, 2008. Banks must ensure no challans with 'ZZZ' in the last three digits are uploaded with tender dates after that.