Download Service Tax Form G.A.R.-7
G.A.R. Proforma for Service Tax payments Challan
G.A.R. 7 is performa for challan for payment/depositing the service tax . This Service tax Challan is applicable for payments from April, 2007 onwards. There are two method for depositing the service tax amount with the government physcially depositing the amount through banking branch or online payment.
G.A.R. 7 is used for physically depositing the service tax. Care should be take while filing the Assessee code No. and Accounting code for Services in Service Tax Challan.
Once you deposit the service tax in bank, bank while put the stamp which will contain BSR Code of that Bank Branch, Serial Number of Challan and Date of Deposit of Service Tax.
As per Rule 26 of Central Government accounts (Receipt and Payment) Rules 1983 Grant of receipted challan by the bank.—
(1) Subject as otherwise provided in these rules or unless the Government direct otherwise in relation to any particular class of transactions, any person or party paying money into the bank on Government account under the provisions of rule 19 shall present with it challan (in duplicate, triplicate or quadruplicate as specified by the concerned Ministry or Department) in Form GAR 7 showing distinctly the nature of the payment, the department or office on whose account it is made, particulars of the concerned Pay and Accounts Office, proper account classification of the credit, and where necessary, information relating to its allocation between Government Department concerned. As far as possible separate challans should be used for moneys creditable to different heads of account.
(2) Save where any other arrangement has been authorised by the Government for the supply of challan forms, printed forms of challan, which may with advantage be bi-lingual, shall be supplied by the departmental officer or by the bank free of charge.
NOTE 1.—Receipts relating to direct taxes (such as income tax, corporation tax) and indirect taxes (such as customs and excise duties) administered respectively by the Central Board of Direct Taxes and the Central Board of Excise and Customs, shall be credited or remitted by the tax payers into the Reserve Bank of India and branches of specified public sector banks at a selected centre in accordance with rule 7, using challan forms specifically prescribed under the relevant provisions of the schemes of revenue collection of these Boards.
NOTE 2.—In making rupee deposits to the Government Account in respect of imports financed under Direct Payment Procedure applicable to various foreign loans or credits, Form GAR 8 shall be used invariably in quadruplicate.