Home › Circulars › RBI/2008-09/165

New Non-Assessee Codes for EASIEST: Banks Must Update Systems

Current · Source: Reserve Bank of India · RBI/2008-09/165 · issued 05 Sep 2008 · ~2 min read
Quick answerCBEC has created a new 'Non-Assessee' registrant category for Central Excise and Service Tax. Banks must update their software to accept new assessee code structures and stop uploading challans with 'ZZZ' in the last three digits from October 10, 2008.
The rule, in the simplest words
How it plays out — a real example

Rajesh, a branch manager at SBI, receives a challan from a new taxpayer without an assessee code. He checks the system and sees the new Non-Assessee format. He advises the customer to visit the Commissionerate for a code, updates the software as per RBI circular, and ensures no 'ZZZ' codes are uploaded after September 30.

What changed

CBEC introduced a new category of registrants called 'Non-Assessees' with specific code structures for Central Excise (with/without PAN) and Service Tax (with/without PAN). Banks are now prohibited from uploading challans with assessee codes ending in 'ZZZ' (13th-15th characters). The earlier circular's point 4 is modified accordingly.

What it means for you

Banks must modify their software to handle the new assessee code formats and reject challans with 'ZZZ' codes after September 30, 2008. This ensures data quality in the EASIEST system and prevents rejection at NSDL. Branches need to advise assessees without codes to obtain one from the Commissionerate.

What you must do

Who it affects

All agency banks participating in EASIEST, Bank IT and software teams handling Central Excise and Service Tax challans, Branch staff accepting tax payments from assessees

❓ Common questions

What is a Non-Assessee in this context?

A new category of registrants created by CBEC for persons who need to pay tax but do not have a regular assessee code. Their registration numbers follow specific formats based on whether they have PAN or not.

What happens if we upload a challan with 'ZZZ' after September 30, 2008?

NSDL's central system will reject such challans from October 10, 2008. Banks must ensure their systems block these uploads to avoid payment failures.

Do we need to change our software immediately?

Yes, you must modify the assessee code master import program and RT51/RT58 file formats as per the annexures to handle the new code structures before the deadline.

📜 Read the original circular — full text as issued by RBI
Notifications - Reserve Bank of India Skip to main content Selected Selected Change Language हिंदी Search the Website Search Home About Us ▼ About Us Organisation & Functions ▶ Organisation Structure Departments Offices Training Establishment ▶ College of Agricultural Banking Reserve Bank Staff College College of Supervisors RBI's Functions and Working Governors Deputy Governors Executive Directors Communication Policy of RBI Sources of Information ▶ Annual Publications Half-yearly Publications Quarterly Publications Monthly Publications Weekly Publications Occasional Publications SDDS NSDP Data Releases Publications available on Subscription General Information RBI History Museum ▶ The RBI Museum RBI Monetary Museum Notification ▼ Notifications Master Directions Master Circulars Amendment Directions Draft Notifications/Guidelines ▶ Draft Notifications/Guidelines Draft Directions (RE-wise) Index To RBI Circulars Standalone Circulars Circulars Withdrawn Press Releases Speeches & Media Interactions ▼ Speeches Media Interactions Memorial Lectures Podcasts Publications ▼ Biennial Annual Half-Yearly Quarterly Bi-monthly Monthly Weekly Occasional Reports Working Papers Legal Framework ▼ Act Rules Regulations Schemes Research ▼ External Research Schemes RBI Occasional Papers Working Papers RBI Bulletin History DRG Studies KLEMS State Statistics and Finances Statistics ▼ Data Releases Database on Indian Economy Public Debt Statistics Regulatory Reporting ▼ List of Returns Data Definition Validation rules/ Taxonomy List of RBI Reporting Portals FAQs of RBI Reporting Portals Home Notifications Notifications ( 589 kb ) Data quality in Electronic Accounting system in Central Excise and Service Tax (EASIEST) RBI/2008-09/165 DGBA.GAD.No. 2286/41.07.006/ 2008-09 September 5, 2008 The Chairman & Managing Director All agency banks (as per list) Dear Sir, Data quality in Electronic Accounting system in Central Excise and Service Tax (EASIEST) Please refer to our circular RBI/2007-08/225 DGBA.GAD.No.H-7633 /41.07.006/ 2007-08 dated January 15, 2008 on the above subject. Point 4 of para 2 thereof deals with situations where the assessee does not have a valid assessee code. In this connection, we advise that the Central Excise and Customs has created a new category of registrants (Non-Assessees) in Central Excise and Service Tax. The registration numbers/codes of these persons will be generated by the CBEC system and NSDL will be transmitting the same to the Link Cells of the Banks participating in EASIEST. This new category of assessee will form a part of the Assessee Directory that is being transmitted to the banks by NSDL presently. The structure of registration codes of the new Non-Assessees will be as follows: Central Excise (with PAN): PAN (10 character alphanumeric) + CE (2 character) + NNN (3 numeric) Central Excise (without PAN): NAC (constant) + 7 alphabets + CE (2 character) + NNN (3 numeric) (11th and 12th character of Excise Assessee Code (PAN based) can be XM/XD/CE) Service Tax (with PAN): PAN (10 character alphanumeric) + SE (2 character) + NNN (3 numeric) Service Tax (without PAN): NAC (constant) + 7 alphabets + SE (2 character) + NNN (3 numeric) (11th and 12th character of Service Tax Assessee Code (PAN based) can be ST/SE) The structure of Assessee code Service Tax (TAN based) will remain unchanged. 2. With the introduction of the new category of codes for non-assessee registrants, banks should not upload any challans to EASIEST with Assessee code containing ZZZ in the last three digits (13th to 15th characters). 3. In view of the above, please note that point 4 of paragraph 2 of our circular under reference stands modified to the extent explained above. 4. You may, therefore, advise your branches that at the time of acceptance of Central Excise and Service Tax challans if the assessee does not have an assessee code, he should be advised to get an assessee code from the concerned Commissionerate. 5. In view of the current modification as stated above, following changes will be required in your software:- (i) The revised file format of 'Incremental Assessee Code Master' incorporating the assessee code structural changes as above will be as per Annexure1. The assessee code master import program at your bank is to be modified. (ii) The revised file format of RT51 and RT58 will be as per Annexure 2. 6. The Central Excise and Service Tax challans with tender date later than September 30, 2008 with assessee code containing ZZZ in the last three digits (13th to 15th characters) will not be accepted at NSDL central system. The above validations will be incorporated in the EASIEST system at NSDL from 10.10.2008. Yours faithfully (P.M.Rajagopal) Assistant General Manager 2026 All Months January February March April May June July August September October November December 2025 All Months January February March April May June July August September October November December 2024 All Months January February March April May June July August September October November December 2023 All Months January February March April May June July August September October November December 2022 All Months January February March April May June July August September October November December 2021 All Months January February March April May June July August September October November December 2020 All Months January February March April May June July August September October November December 2019 All Months January February March April May June July August September October November December 2018 All Months January February March April May June July August September October November December 2017 All Months January February March April May June July August September October November December Archives 2016 All Months January February March April May June July August September October November December 2015 All Months January February March April May June July August September October November December 2014 All Months January February March April May June July August September October November December 2013 All Months January February March April May June July August September October November December 2012 All Months January February March April May June July August September October November December 2011 All Months January February March April May June July August September October November December 2010 All Months January February March April May June July August September October November December 2009 All Months January February March April May June July August September October November December 2008 All Months January February March April May June July August September October November December 2007 All Months January February March April May June July August September October November December 2006 All Months January February March April May June July August September October November December 2005 All Months January February March April May June July August September October November December 2004 All Months January February March April May June July August September October November December 2003 All Months January February March April May June July August September October November December 2002 All Months January February March April May June July August September October November December 2001 All Months January February March April May June July August September October November December 2000 All Months January February March April May June July August September October November December 1999 All Months January February March April May June July August September October November December 1998 All Months January February March April May June July August September October November December 1997 All Months January February March April May June July August September October November December 1996 All Months January February March April May June July August September October November December 1995 All Months January February March April May June July August September October November December 1994 All Months January February March April May June July August September October November December 1993 All Months January February March April May June July August September October November December 1992 All Months January February March April May June July August September October November December 1991 All Months January February March April May June July August September October November December Top Back to previous page More Links : Bank Holidays Banking Glossary Citizen's Charter Complaints Contact Us COVID-19 Measures E-LMS Events FAQs Financial Education Forms IFSC/MICR Codes Important Websites Opportunities @ RBI RBI Clarifications RBI Kehta Hai RBI’s Vision and Values (1257 kb)--> Right to Information Act Tenders Follow RBI RSS Twitter YouTube Instagram Facebook LinkedIn © Reserve Bank of India. 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Reproduced for reference with acknowledgment — Source: Reserve Bank of India · RBI/2008-09/165 · issued 05 Sep 2008. The plain-English explanation above is BankPulse’s own independent summary.
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Who does what — compliance checklist
🏦 Branch Manager
  • Instruct branches to guide assessees without a code to get one from the concerned Commissionerate before accepting challans.
💻 IT / Systems
  • Update your bank's software to accept the new Non-Assessee code structures as per Annexure 1 and 2.
📜 Compliance
  • Stop uploading any challans with assessee codes ending in 'ZZZ' (13th-15th characters) from October 10, 2008.
  • Modify the assessee code master import program to incorporate the revised file format.
Grouped from the action items above — a single circular may involve more than one team.
Worked example & action-note template

Example: if you are an IT/Systems lead at a bank this circular applies to (All agency banks participating in EASIEST, Bank IT and software teams handling Central Excise and Service Tax challans, Branch staff accepting tax payments from assessees), your first concrete step on “New Non-Assessee Codes for EASIEST: Banks Must Update Systems” is: “Update your bank's software to accept the new Non-Assessee code structures as per Annexure 1 and 2.” (RBI issued this 05 Sep 2008).

  1. Circular: RBI/2008-09/165 -- New Non-Assessee Codes for EASIEST: Banks Must Update Systems
  2. Issued: 05 Sep 2008
  3. Action required: Update your bank's software to accept the new Non-Assessee code structures as per Annexure 1 and 2.
  4. Action required: Stop uploading any challans with assessee codes ending in 'ZZZ' (13th-15th characters) from October 10, 2008.
  5. Action required: Instruct branches to guide assessees without a code to get one from the concerned Commissionerate before accepting challans.
  6. Action required: Modify the assessee code master import program to incorporate the revised file format.
  7. Owner: ____________ Target date: ____________
  8. Board/committee approval needed? Y / N
  9. Evidence filed in compliance register on: ____________
Built only from this circular’s own published fields — not legal advice; always confirm against the official RBI source.

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Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=4466&Mode=0 — Plain-English summary by BankPulse (bankpulse.ai), reviewed by our expert reviewer, CA Amit Jain. Independent platform, not affiliated with the Reserve Bank of India; is our own plain-English paraphrase, not RBI’s original wording.
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