TRADE NOTICE: 138 / 2003                                                                                                         Dated: 20.10.2003

Sub:  Revenue reconciliation and use of  15 digit PAN based  Registration Numbers  by Assessees – Reg.


Ref:  This Office General Circular No.89/02 dt: 29.10.02


Copy of  Pr. Chief Controller of Accounts’  letter  No. EDP/REV/GEN/ 2003 – 2004 / 1033   dated: 13.10.2003   is  communicated herewith.

 The contents of the Trade Notice may be brought to the knowledge  of all  constituent members of Trade Associations / Chamber of Commerce.

(Issued from file C.NO.IV/16/2/2003-C.Ex.Pol )


//ATTESTED//                                                                                     (D.P. NAIDU)




As per mailing list  I, II & III / All  Sections in  Hqrs.,  Trichy.

Copy of  Pr.Chief Controller of Accounts’  letter  No.EDP/REV/GEN/ 2003 – 2004 / 1033   dated:13.10.2003


Sub:  Revenue reconciliation and use of  15 digit  PAN  based  Registration Numbers  by Assessees – Reg.


            Reference is invited to Circular No.668/59/2002 – Cx. dated: 30.9.2002  issued under F.No.201/6/2002 – Cx. 6 (Pt),  from  Central Board of Excise and Customs,  addressed to all Commissioners  of  Central Excise.

             The circular dated: 30.9.2002  had directed all concerned authorities to ensure the use of  15 digit registration number by all Central Excise  assessees in their  TR – 6  challan used for payment of duty from  November, 2002  onwards.  It has also been intimated that the allotment of 15 digit PAN based  Registration Numbers to the Central Excise Assessees  including temporary numbers is complete in all respect.  It is observed from the System for  Allotment of  Central Excise  Registration Number  (SACER)  and  System for Allotment of  PAN  based  Service Tax Payer Code  (SAPS)  under  SERMON  site of  NIC  that more than
90 %  and  50 %  of allotment of Assessee codes to  Central Excise  Assessees and  Service Tax Assessees respectively are over.

              In order to facilitate computerized reconciliation,  NIC  has developed the  “REVCON”  software for use in the  Commissionerates.  A  modified and  upgraded version of  REVACT  software has been installed in the  Pay and Accounts Offices  which accepts  the new  15  digit  assessee codes and is capable of validating the same from the assessee code directory.  This software also  provides an output in floppy  media  which can be used by the concerned  Commissionerate  for reconciliation purpose through.  REVCON.

                In this context,  the following aspects have been observed in the field Pay and  Accounts Offices:-

a)                  TR – 6  challans are not correctly and completely filled by assessees which leads to data entry problem both in  REVACT  and  REVCON  packages  and the subsequent reconciliation process.

b)                  The receiving banks have also informed us that a considerable number of  assessees are not aware as to which  Commissionerate  they  belong to and hence the mandatory information of  Location Code is not being filled in correctly.

c)                  In many cases the  Central Excise  assessees are not filling  in the  15  digit  PAN  bases code or the Temporary  15  digit  code.

d)                  In the case of  Service Tax  assessees,  this problem is even more acute as most of them do not quote the correct  15 digit code or have not been allotted the same yet.

e)                  PAOs  have not been made available the Assessee directory for incorporation in the  REVACT  software  eventhough  NIC  HQ  at  Delhi  had issued instructions to their officials posted at each  Central Excise  Commissionerate to assist  PAOs  in obtaining the details.

                                     (H. PRABHAKAR  RAO)