e-PAOs of Centre and e-Treasuries of State Governments under GST

e-PAOs of Centre and e-Treasuries of State Governments under GST


 

 

What is Goods and Service Tax (GST)

GST, frequently asked Questions

 


e-PAOs of Centre and e-Treasuries of State Governments under GSTIn the case of Central government, the existing e-PAO (Central Excise) and e-PAO (Service Tax) can work as e-PAO (IGST), e-PAO (CGST) in the GST regime. Another e-PAO (Additional Tax) can be operated till the time that the Additional Tax remains in force. All these e-PAOs can be located at Delhi itself. The State governments will need to establish their e-PAOs / e-Treasuries (proposed Central Accounting Unit in the RBI Report of 2014). The following functions will be performed by e-PAOs/e-Treasuries:

 

a) At EOD, the Central Accounting Authority and those State accounting authorities that so desire will receive details of CPIN generated by GSTN for the particular day. (Centre’s accounting authorities require this to facilitate estimation of revenue and fund management);

 

b) Each morning (T+1), e-PAOs / e-Treasuries will receive from GSTN a consolidated file of entire details of the challans (including CIN) for which successful transactions were reported by the banks to GSTN on real time basis for the previous day;

 

c) Each morning (T+1), e-PAOs for CGST, IGST & Additional Tax and e-Treasuries of the State Government will get consolidated transaction level digitally signed daily e-scrolls from RBI (along with all the challan details) pertaining to the successful transactions of the previous day (date value T=0);

 

d) E-FPB of authorized banks would also send such scrolls on T+1 basis to central accounting authorities and to those e-Treasuries that may so desire;

 

 

e) They will also receive from GSTN, later in the day, results of reconciliation by GSTN with the bank’s and its own data;

 

f) The e-PAO and e-Treasuries of the States would reconcile the challan details [received in step b) above] with the e-Scroll information [received from RBI in step c) and from GSTN in step e) above], and do the detailed revenue accounting based on the information provided in the e-scroll provided by RBI to the accounting authorities;

 

g) They will receive TAXPAYER master from the respective Tax Authorities (backend module) and the same would be required to be kept updated on real time basis by the respective Tax Authorities. The said TAXPAYER master would be used by the Accounting Authorities for mapping the challan details with the Jurisdictional PAOs by having a suitable mapping mechanism. This is a requirement of the Government of India for determining revenue from each formation. States may also follow a similar procedure, if they so desire;

 

h) They will also provide CIN wise payment / challan details to the respective Tax Authorities daily or periodically as per requirements / norms of their governments for departmental reconciliation and for updating Tax Authorities database that the tax amount has been accounted in the government’s books. Accounting Authorities should provide their accounting reference number (in Government of India, CIN is used for this purpose; some State Governments seem to be generating their own accounting reference number) for each challan accounted by them along with the tax amount as per the credit accounted by them to the jurisdictional Tax Authorities for reconciling their records.

 

i) They will provide verified Datewise Monthly Statement (DMS) to Pr. CCA, CBEC (Principal Chief Controller of Accounts) and Accountant General of the states

 

 

Click here to know GST rate on Goods and Services

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

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Indian GST Laws

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Modes of payment for GST payments

GST payment through Internet Banking

How to pay GST through NEFT RTGS

GST collection Banks

How to pay GST tax through Bank?

Cash, Cheques or DD payment under GST, Goods and Service Tax

GST payments, list of Banks authorised in Centre and States

GST payment errors between GSTN and RBI

Double payment error in GST tax payments

Challan Format of GST Tax payment

GST Tax payment, error in Total amount, How to solve?

GST Tax payment error in major head, how to solve?

GST Tax payment error in GSTIN

GST tax paid but no SMS confirmation or credit in ledger

Error in GST receipts under transaction reported to RBI

GST tax accounting code for CGST,SGST,IGST and Additional Tax

Details of Challan for GST Tax payment

How many major heads of accounts in GST Tax

GST Payment across departmental counter

Co-ordination of GSTN with RBI on GST payments

The details of NEFT or RTGS form for GST payment

GST Payment through NEFT/RTGS from any bank (including other than authorized banks)

GST payments of Cheque or DD from another bank

GST payment by Cash and same bank Cheque or DD

Validity period of Challan under GST tax payments

How many copies of challans for GST tax payment?

How does Bank work on GST tax payment?

How to pay GST tax through Bank?

Cash, Cheques or DD payment under GST, Goods and Service Tax

GST tax payment through Bank counter

Procedures of GST payment through Internet Banking

Modes of GST payment

How to fill GST tax challan online?

GST tax payment through internet banking, debit card, credit card and authorized banks

e-Kuber System payment for GST

Types of Challan in GST payments

 

 

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