Para 15.20.3 — CAM

15.20.3 The e-FPBs have to prepare two sets of separate scrolls - one pertaining to March residual collections (payments realized from taxpayer’s account before 31st March) and another for April transactions during the first 10 days in April. They should ensure that all tax collections made by the receiving branches upto 31st March are accounted as “March Residual Transactions” and should not be mixed up with the transactions of April. The main scrolls for March transactions prepared from 1st to 10th April are to be distinctly marked as “March Residual”.