What is the difference between E-Filing, EASIEST and E-Payment?
E-Filing is the facility given by CBEC to file returns online. The user-id and password has to be obtained from the Systems Manager of the jurisdictional Commissionerate’s Computer Section to avail this facility. The taxpayer does not have to visit Central Excise or Service Tax Office for filing the returns. EASIEST (Electronic Accounting System in Excise and Service Tax) is the procedure for payment of Central Excise duties and Service taxes. In EASIEST, the taxpayer has to submit only one copy of the GAR-7 challan as against the old procedure of giving 4 copies of TR-6 challans in the Bank. The counterfoil of the challan will be kept by the bank and a computerized printout of the data entered by the bank will be given to the taxpayer as a receipt / acknowledgement. The CIN (Challan Identification Number) has to be quoted in the Excise/Service Tax return in the space provided for it. CIN is the combination of: a. BSR Code which is 7 digits (unique for each Bank Branch), b. Date of ten
