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Whats the full form of gar( service tax gar 7 challan.)?

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Whats the full form of gar( service tax gar 7 challan.)?
posted Jun 14, 2017 by Rupali Thakur

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GAR 7 challan stands for Governnment Account (Receipts & Payments) Challan no. 7. This form maybe used to pay Service Tax and Excise.
As per rule 26 of the Central Government Account (Receipts and Payments) Rules, 1983 subject to 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.

answer Jun 14, 2017 by Chetan Hindu
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