CHALLAN FORMAT
Para 16
Bill
Business Processes for GST – Payment
Report on – Business Processes for GST – Payment – [April 2015]
CHALLAN FORMAT:
\n125. e-Challan will remain the source document for the purpose of accounting and reconciliation by the accounting authorities of the Centre\/States\/UTs. The Office of C & AG has stressed upon the need for ensuring the availability of e-Challan for accounting and reconciliation purposes. A proper Challan format (Annexure -IV) that covers all the details required for accounting and reconciliation is essential to be prescribed, that will be treated as proof of payment to the government.
\n126. In the GST regime, the existing practice of entry of challan data at the bank branch level wi<\/p>\n
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