Para 14.3.6 — CAM
Original Rule Text
14.3.6 SHARING OF DATA BETWEEN VARIOUS STAKE HOLDERS THROUGH INTEGRATION.
(i) The ACES-GST system will send the challan details to ICEGATE on real time basis.
(ii) When the tax payer initiates the payment in ICEGATE portal, an IG Reference number is generated.
(iii) The ICEGATE sends the IG Reference number, Major Head
(s) and Major head-wise amount to the Authorized bank in case of Net banking and to RBI in case of NEFT/RTGS payment.
(iv) In case of net banking, after every transaction, a double verification API is invoked to reconfirm the transaction status before updating the transaction details at ICEGATE.
(v) For NEFT and RTGS the challan details along with IG reference number are sent to RBI. When the user makes the payment via NEFT/RTGS, banks send the transaction details to RBI and RBI sends the details to ICEGATE.
(vi) The RBI/banks generate the CIGN (Bank code + IG Reference number) for successful transactions and send the digitally signed transaction details to ICEGATE.
(vii) ICEGATE sends the IG Reference wise challan details on real time basis (i.e. as and when payments have been initiated by the tax payer and IG Reference is generated) to the ARPIT system of Pr. CCA.
(viii) The digitally signed transaction details ICIGN), as received from Banks/RBI are also sent by ICEGATE to the ARPIT system of Pr. CCA.
(ix) The banks and RBI send an EOD file to ICEGATE for all the transactions of the day for reconciliation.
(x) ICEGATE sends the transaction EOD file to ARPIT where in the challan-wise payment transaction status at bank’s end and the ICEGATE integration status is provided.
(xi) The EOD file received from ICEGATE helps Pr. CCA in reconciliation and accounting of the day’s transaction.
(xii) Normally all challan and payment transaction details from ICEGATE are received by the O/o Pr. CCA CBIC. In case the transaction details are available only in the EOD file, the challan and payment transaction details can be pulled from ICEGATE through APIs.
(xiii) The authorized banks also settle the collections on T+1 day by sending a luggage file to RBI e-Kuber containing the IG-Reference wise, Major Head-wise data.
What This Means
This section details how payment data flows between stakeholders in the Central Excise and Service Tax system. ACES-GST sends challan details to ICEGATE in real time. ICEGATE generates an IG Reference and sends it with Major Head and amount to banks (net banking) or RBI (NEFT/RTGS). After payment, banks/RBI generate a CIGN and send digitally signed transaction details to ICEGATE, which forwards them to ARPIT. End-of-day files are exchanged for reconciliation. RBI sends e-scrolls to ARPIT for settlement confirmation.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Real-time challan flow: ACES-GST to ICEGATE to Bank/RBI to ARPIT
- 2IG Reference number, Major Head, and amount sent to banks; minor head details stay with ICEGATE
- 3Double verification API confirms net banking transactions before updating ICEGATE
- 4CIGN (Bank Code + IG Reference) generated for successful transactions
- 5EOD reconciliation files from banks/RBI to ICEGATE to ARPIT; RBI e-scrolls on T+1 for settlement
Practical Example
At 2 PM, a taxpayer makes a Rs 3 lakh net banking payment for Central Excise on ICEGATE. ICEGATE sends the IG Reference and Major Head to PNB. PNB processes the payment, invokes the double verification API to confirm, and generates the CIGN. The digitally signed CIGN is sent to ICEGATE, which forwards it to ARPIT. At 8 PM (end of day), PNB sends an EOD file to ICEGATE with all transactions. Next day, PNB sends a luggage file to RBI, which settles the amount and sends an e-scroll to ARPIT.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
What is the CIGN?▼
Why is there a double verification API for net banking?▼
What is the role of the EOD file?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.