|
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Service Tax Wing
Circular No. 203/1/2017-Service Tax
Dated: 2nd February
2017
To,
Principal Chief Commissioners of Customs and Central Excise (All)
Principal Chief Commissioners of Central Excise & Service Tax (All)
Principal Director Generals of Goods and Service Tax/System/Central Excise
Intelligence.
Director General of Audit/Tax Payer Services/Chief Commissioner AR CESTAT
Principal Commissioners/ Commissioners of Customs and Central Excise (All)
Principal Commissioners/Commissioners of Central Excise and Service Tax (All)
Principal Commissioners/Commissioners of Service Tax (All)
Principal Commissioners/Commissioners LTU/Central Excise/Service Tax (Audit)
Madam/Sir,
Sub: Mentioning of Minor Head Code for accounting of Refund- regarding
The Chief Controller of Accounts has informed that the format of List of
Payments (LOP) of Refunds sent by many Central Excise and Service Tax
Commissionerates to the Pay and Accounts Office (PAO herein) is not as per the
format prescribed under the Annexure 9.5 with reference to Para-9.8.2 of the
Manual on Accounting of Indirect Taxes (Manual herein after). In the format
prescribed under the Manual, there are 11 columns and column No. 10 is
specifically for mentioning the Minor Head code for accounting of refunds under
the appropriate Service Head. LOP sent by many Commissionerates are not having
such Minor head of account. In the absence of the minor/service wise head
concerned, it is not possible to exactly identify the appropriate head of
Account under which the service wise refunds are to be accounted for eventually
leading to erroneous accounting.
2. Hence it is requested that all Commissionerates of Service Tax/ Central
Excise/ Customs may follow the prescribed format of List of Payments for
refunds/drawback payments and send it to the respective PAOs on weekly basis
i.e. on 7th, 14th and 21st of every month as prescribed under Para-9.8.2 of the
Manual.
3. Principal Chief Commissioners/Chief Commissioners may please ensure
strict compliance of these instructions.
Yours faithfully
Dr. Gaurav Mittal
Officer on Special Duty
Service Tax Policy Wing
Phone no: 011-23095438
[F. No 137/22/2012-Service Tax (Pt. II)]
|