Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 1070/3/2019-CX dated 24th June, 2019 to prescribe the revised procedure for making e-payment of Central Excise and Service Tax arrears under the new CBIC-GST Integrated portal.

Revised Procedure for making e-payment has been prescribed below:

1. Taxpayer shall now access the CBIC – GST portal i.e. http://cbec-gst.gov.in/ and login using the existing user id and password.
2. Taxpayers shall select – “Services” – > “E-Payments” in menu and will get the option to “Create Challan” and “Track Challan” status under “E-payments”
3. On click of “Create Challan” – the system will display new screen where tax payer can either select “Central Excise Registration Number” or “Service Tax Registration Number”
4. The details of the Taxpayer would then be displayed in terms of CE/ST Registration number, Email address , mobile number , tax payer name and address with CDR details.
5. Taxpayer will then have to select account heads from drop-down option with a cap of maximum of six account heads.
6. Taxpayer then enters amount corresponding to each account head and total is auto calculated in the same screen.
7. Tax payer will have the option of editing or generating Challan. If “Edit” is selected, Taxpayer would be directed to the previous screen and he/she can make corrections.
8. Taxpayer will verify the information by a fully populated Challan with total Challan amount in words and then clicks on “Generate Challan”.
9. On selecting “Generate Challan” system will process the information and displays the generated Challan Temporary Identification Number (CTIN) which will be valid only for 15 days.
10. Screen will show confirmation message “Challan created successfully” and a new button “Make Payment” will be displayed.
11. On click of Make Payment, taxpayer will be re-directed to ICEGATE portal
12. List of Unpaid Challan of Taxpayer will be displayed in ICEGATE portal in next tab of browser. Taxpayer can select one or multiple unpaid Challans to make payment.
13. Taxpayer clicks on ‘Pay’ and then the payment option will be displayed i.e. NEFT /RTGS
14. On selection of any of the option, system will generate a printable Challan (mandate form) against which the payment can be made at the bank.
15. Taxpayer will initiate the NEFT/RTGS transaction either online or take a print out of the mandate from and present it at any authorized bank branch.
16. If payment is initiated online, confirmation of Payment message will be displayed in ICEGATE portal and then system will automatically route the taxpayer to CBIC-GST application page.

For further details please refer the attached document.

Source: Central Board of Indirect Taxes & Customs

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