How will a non-assessee without a registration number pay any arrears or make any miscellaneous payment?
Any person who wants to make payment of Central Excise duty or Service Tax and is not a registered assessee will also have to get a registration done through the concerned jurisdictional Commissionerate. The Reserve Bank had issued instruction no. RBI/2008-09/165 dated 05.09.2008 to the banks on this. The banks will therefore insist on a valid registration number before they accept any payment of Central Excise or Service Tax.
