Implementation of CBIC ICEGATE E-Payment Portal for Tax Payments

Official Circular on the Implementation of the CBIC ICEGATE E-Payment Portal – Circular 1070/2019 CX

The Government of India, through the Ministry of Finance's Department of Revenue and the Central Board of Indirect Taxes & Customs (CBIC), has issued Circular No. 1070/2019 CX dated 24th June 2019 to inform taxpayers and tax authorities about the new procedures for electronic payment of Central Excise and Service Tax arrears via the integrated CBIC-GST portal.

Objective and Scope of the Circular

This circular aims to streamline the process of tax payments by integrating the existing EASIEST portal with the new CBIC-GST portal, https://cbic-gst.gov.in. It provides detailed instructions for taxpayers on how to create challans and make payments electronically for their Central Excise and Service Tax dues, effective from 1st July 2019. The circular is relevant for all Principal Chief Commissioners, Chief Commissioners, Principal Director Generals, and Director Generals involved in tax administration and collection.

Background and Context

Previously, taxpayers paid their Central Excise and Service Tax arrears through the EASIEST portal, managed by the Directorate General of Systems (DGS). With the launch of the integrated CBIC-GST portal, all functionalities related to tax payments have been migrated to this new platform to enhance efficiency and user experience. The circular references earlier instructions, including Circular No. 1069/2/2019 CX, which outlined revised procedures for electronic filing and payments.

Key Provisions and Changes Introduced

Migration of Payment Systems

• Effective from 26th May 2019, all functionalities under the previous https://www.aces.gov.in/ portal have been migrated to the https://cbic-gst.gov.in portal.
• From 1st July 2019 onwards, payments for Central Excise and Service Tax arrears must be made exclusively through the new portal.

New Procedure for Making Payments

1. Taxpayers must log in to the https://cbic-gst.gov.in portal using their existing credentials.
2. Navigate to the “Services” menu and select “E-Payments”.
3. Choose “Create Challan” and input the relevant registration number (Central Excise or Service Tax), then verify details displayed.
4. Select account heads (up to six) and input the corresponding amounts.
5. Review the total amount in words and generate the challan.
6. The system will generate a temporary identification number (CTIN) and display a confirmation message.

Payment Process

• Once the challan is generated, taxpayers can proceed to make payments by selecting the “Make Payment” option, which redirects to the ICEGATE portal.
• On ICEGATE, taxpayers can view unpaid challans and choose to pay via NEFT/RTGS or generate a mandate form for offline bank transfer.
• Confirmation of payment will be reflected in the ICEGATE portal, which will automatically redirect the taxpayer back to the CBIC-GST portal.

Implications for Taxpayers and Tax Authorities

This circular emphasizes the importance of adopting the new integrated portal for all future Central Excise and Service Tax payments. Taxpayers are encouraged to familiarize themselves with the new process, including creating challans, selecting payment options, and ensuring timely payments to avoid penalties or interest accruals.

Tax authorities are advised to sensitize taxpayers in their jurisdictions about these changes and coordinate with authorized banks to facilitate smooth payment transactions. Additionally, detailed advisory materials, including screenshots, will be issued shortly by the Directorate General of Systems to assist users in navigating the new system effectively.

Summary of the Revised Payment Procedure

This circular signifies a significant step towards digital modernization of tax payment processes under the GST and Central Excise regimes. All stakeholders are urged to adhere to these procedures to ensure seamless and timely compliance.