For e-payment, assessees should open a net banking
account with one of the authorized banks
(currently there are 28 banks), list of
which is available on the EASIEST
(Electronic Accounting System in Excise and
Service Tax) website of CBEC, maintained by
( https://cbec.nsdl.com/EST/ ).
Payment through ICICI Bank, HDFC Bank and
Axis Bank can be done by assesses for select
only, list of which is published in the
aforesaid EASIEST website. Payment through
all other authorized banks can be made for
For effecting payment,
assessees can access the ACES website
and click on the e-payment link that will
take them to the EASIEST portal
(https://cbec.nsdl.com/EST/) or they can directly visit the EASIEST
PROCEDURE FOR E-PAYMENT
To pay Excise Duty and Service Tax
online, the Assessee
has to enter the 15 digit
allotted by the jurisdictional
There will be an online check on the
validity of the Assessee Code entered.
code is valid, then corresponding
like Name, Address, Commissionerate
code etc. as
present in the Assessee
Code Master will be displayed.
Based on the
Assessee Code, the duty / tax i.e.
excise duty or service tax to be paid will
be automatically selected.
is required to select the type of duty / tax
to be paid by clicking on <91>Select
Accounting Codes for Excise<92> or
<91>Select Accounting Codes for Service
Tax<92> depending on the type of duty / tax
to be paid.
At a time the
assessee can select
should also select the bank through which
payment is to be made.
On submission of data entered, a
confirmation screen will be displayed. If
the taxpayer confirms the data entered in
the screen, it will be directed to the
net-banking site of the bank selected.
The taxpayer will login to the
net-banking site with the user id/
password provided by the
bank for net-banking purpose and enter
payment details at the bank site.
On successful payment, a
counterfoil will be displayed containing CIN,
payment details and bank name through which
e-payment has been made. This counterfoil is
proof of payment being made.
Excise or service tax payment done through
ICICI Bank, HDFC Bank and Axis Bank can be
done by assesses for select
only. For all other banks authorized for
collection of excise duty or service tax,
payment can be made for all