Para 14.3.4 — CAM
Original Rule Text
14.3.4 STAKEHOLDERS:
14.3.4.1 In the new platform for Central Excise and Service Tax payments the following are the Stake holders:
(i) CBIC -ACES-GST system
(ii) ICEGATE -payment portal of CBIC
(iii) Authorized Banks
(iv) RBI e-Kuber
(v) O/o Pr. CCA, CBIC [ARPIT]
14.3.4.2 The systems of the various stakeholders are integrated with each other through either APIs or Secured File Transfer Protocol (SFTP) to share and exchange the tax payment details.
What This Means
The Central Excise and Service Tax payment system involves five key stakeholders that are electronically integrated: CBIC's ACES-GST system (tax filing), ICEGATE payment portal (payment processing), Authorized Banks (payment collection), RBI e-Kuber (settlement), and Pr. CCA CBIC's ARPIT system (accounting and reconciliation). These systems communicate through APIs and Secured File Transfer Protocol (SFTP) to share payment details seamlessly.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Five stakeholders: CBIC ACES-GST, ICEGATE, Authorized Banks, RBI e-Kuber, and Pr. CCA CBIC (ARPIT)
- 2Integration through APIs and Secured File Transfer Protocol (SFTP)
- 3Real-time sharing of tax payment details between all stakeholders
- 4ARPIT handles final accounting and reconciliation of all indirect tax payments
- 5System covers both Central Excise and legacy Service Tax payments
Practical Example
A manufacturer files a Central Excise challan on ACES-GST. The challan details are sent via API to ICEGATE. The manufacturer makes the payment through SBI net banking. SBI confirms payment and sends details to both ICEGATE (via API) and RBI (via luggage file). RBI settles and sends e-scrolls to ARPIT. ARPIT matches challan, payment, and settlement data from all sources to complete the accounting.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is there a separate payment system for Central Excise when GST exists?▼
What is the difference between API and SFTP integration?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.