Assessee Verification: The Central Board of Excise and Customs presents an Assessee Master This facility enables the Assessee to view its details (name, address, location code). Details of Assessee codes allotted for Central Excise and Service Tax (i.e. Registration Number or Non-Assessee Code) can be viewed using this facility. Know all about Service Tax Assessee Code Structure in different cases. You can make Assessee Verification directly from this page. Once check the process and other important details from this article before verifying.
By the introduction of online facilities in the tax department of India, things have become very transparent. With ACES (Automation of Central Excise and Service Tax), anyone can verify the status of any service tax assessee number. The Procedure to verify the status of an assessee under service tax in the following section. It is important in some cases like, in a business, you receive a bill that needs you to pay service tax, you may want to verify whether the service tax number it quotes is genuine. With this Assessee verification, you can verify the service Trax number is quote genuine or not. There are many other cases wherein the organizations quote incorrect service tax numbers and then embezzle the money. If in case you find any particular vendor is doing so, you may even report it to the tax authorities of India. The Service Tax Assessee verification is easy to perform. Let’s check out the steps for Assessee Verification for Service Tax in India.
Why did Service Tax Verification require?
Service Tax Verification Code helps to determine the genuineness of the body whom we are paying the service tax. We took some services from persons who provide the service which we required. But to know that whether the Service Tax Number Provided or mentioned on the bill is genuine, we have an online system to verify the Service Tax Assessee Code Online.
This Service Tax Verification facility is given by CBEC (Central Bord of Excise and Customs), and it enables to get the Basic Details regarding Service Tax Registration of Taxpayer. To get service tax registration details of the assessee, you just need to enter the Service tax assessee number in the available box. While making payment of any bill that includes “Service Tax” element, it is necessary to check the Service Tax Number mentioned on the Invoice through online with CBEC records. This facility will help you save your funds, and it may also help to find that if any fraud is going to be done by wrongly collecting service tax.
How to Understand Service Tax Number Structure
The Service Tax Code is a 15-digit code, based largely on the PAN Card number of the assessee. The first 10 digits of the Service Tax Code is same as the PAN Number, while digits 11 and 12 are ST/SD. If you have applied for just one service number against a single PAN Card, then the next three digits will be 001 which completing the 15-digit code.
Service Tax Number Structure
The Service Tax Code Number is a 15 Digit Code and Based on the PAN Number.
- The first 10 characters are same as PAN Number.
- 11 & 12 digits are “ST” in all service tax codes (In some cases “SD” is also used).
- 13 to 15 is a serial Number for service tax number allotted against a PAN number.
If you have applied for one service tax assessee number against a PAN (Permanent Account Number), then your service tax number will PAN+ST+001. So if you have a PAN number of the firm then check service tax assessee number as below.
1. In the case of Central Excise (major account head 0038) assessee code to be digitized as:
- 1-10 digits: 10-digit PAN number
- 11-12 digits: XM
- 13-15 digits: ZZZ
2. In the case of Service Tax (major account head 0044) assessee code to be digitized as:
- 1-10 digits: 10-digit PAN/TAN Number
- 11-12 digits: ST
- 13-15 digits: ZZZ
3. In case the taxpayer is unable to provide a valid location code, then the location code may be digitized as:
- 1-2 digits: any Commissionerate Code associated with the bank branch
- 3-6 digits: ZZZZ
This is also the case for Central Excise Assessee number is also a 15-digit code:
1. Digits 1 to 10 will be the PAN Card or TAN Card Number.
2. Digits 11 and 12 will be XM.
3. Digits 13 to 15 will be the number of registrations issued against that PAN/TAN, starting with 001.
In the case of Service Tax Number, it will follow this pattern:
1. Digits 1 to 10 will be the PAN Number.
2. Digits 11 and 12 will be ST or SD.
3. Digits 13 to 15 will be the number of registrations issued against that PAN, starting with 001.
Service Tax Assessee Verification Process
This Service Tax Number verification process is an easy process which can be done in two steps. The verification can be done through online just by sitting at home. It just requires the 15 digit Assessee Code. Follow the below process to complete the Service Tax Verification.
- Visit the online portal of CBEC (Central Bord of Excise and Customs) or click here.
- The page appears as shown below.
- On the top menu, you can find “Assessee Code Based Search”. Click on that then the below page appears.
- Here in the Assessee Code box, enter the 15-digit Assessee Number.
- Next, enter the text in the shown captcha and click on ‘Get Details’.
- You can see details like name, location code, address as present in the Assessee Master provided by Central Bord of Excise and Customs.
- You can view only the details of Assessee codes allotted for Central Excise and Service Tax (i.e. Non-assessee code or Registration Number).