Importance of Challan Identification Number (CIN)

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Challans used for payment of Excise and Service Tax

Two new challan forms GAR-7 have been introduced by PR. CCA's office.

These are single copy challans.

Where to obtain the challan

Soft copies of these challans are available at NSDL (www.nsdl.co.in) and Central Board of Excise and Customs website (www.cbec.gov.in). Challans are also available with private vendors.

Tax payment using old challan

 From 1st April, 2007 it is mandatory to use challan no GAR-7 for payment of Excise and Service Tax.

Challan Identification Number (CIN) and relevance

Challan Identification Number (CIN) has three parts:

  • Seven digit BSR code of the bank branch where tax is deposited
  • Date of Deposit (DD/MM/YY) of tax
  • Serial Number of Challan

Points to remember:

  • CIN is stamped on the acknowledgement receipt to uniquely identify the tax payment.
  • CIN has to be quoted in the return of income as a proof of payment.
  • CIN is also to be quoted in any further enquiry. Therefore, you must ensure that CIN (comprising the above three parts) is stamped on the Challan by the bank. If not, immediately contact the bank manager and insist on CIN.
  • The Reserve Bank of India has already passed an order dated April 1, 2004 making it compulsory for all tax collecting branches of banks to use a rubber stamp acknowledgement that carries CIN.
  • A separate CIN is given for each challan deposited.
  • If the Bank Manager is unable to resolve the issue, you should address your grievance to the Bank's Regional Manager and the Regional Office of Reserve Bank of India for redressal.

Description of acknowledgement stamp bearing the CIN

The Acknowledgement stamp of the bank will contain the following information:

  • Bank Branch Name
  • BSR (7 digit)
  • Deposit Date (DDMMYY)
  • Serial Number

In case acknowledgement counterfoil is misplaced, approach the bank where you have deposited the tax and request them to issue you a certificate which contains your payment particulars including CIN
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