Format of List
Refund Payments
[Service Tax Circular No. 203 dated 2nd
February 2017]
Sub: Mentioning of Minor Head Code for
accounting of Refund.
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.
Annexure 9.5
(Refer para
9.8.2)
List of
Payment of Revenue Refunds & Drawbacks etc.
|
S. No. |
Name of
the Party |
Cheque No.
& date |
Amount |
Commissionerate Code |
Assesse
Type CE/ST |
Location
code |
FPB Code |
Refund
Bank Code |
Minor Head
Code |
Indicator
(Refund / Drawback) |
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
|
|
|
|
|
|
|
|
|
|
|
|
Signature of Divisional Officer