Now the National Informatics Centre in consultation with the Directorate General of Service Tax and Directorate of Systems has developed a software for Allotment of the new PAN based STC Number.

This software will run on a central computer and a Central Excise formations can access the server using internet and enter the details in the application form submitted by assessees. The computer will allot unique codes and the Allotment Letter can be printed by the excise formation keying in the data.

Now that the central computer will ensure the uniqueness of the code allotted it will not be necessary to send any application to the office of the Commissioner or the office of the DGST and in all cases the application is to be keyed by the Division where is the application submitted. Where the Commissionerate Headquarters is directly dealing with Service Tax Payers the data has to be keyed in by the Commissionerate Headquarters. Para 2 and sub-paras 4, 5, 6 and 7 of para 4 of the circular dt. 27.08.2001 stands modified to this extent. Since a list of codes already allotted can always be accessed from the central computer there will not be any need to send copies allotment letters to other excise offices. However, copies of all allotment letters should be sent to the concerned Pay and Accounts Officer.

Since the database in the computer will have details of all the registered offices of the assessee it will not be necessary to furnish such details in item 4 of Annexure-II to Circular 35/3/2001-CX.4 dt.27.08.2001 (Application Form). However, in case of an assessee following centralized billing/accounting in terms of sub rule (2) and sub rule (3A) of Rule 4 of the Service Tax Rules, 1944, it will be necessary to furnish such details.

Having recognized the need to achieve higher degree of accuracy in addresses of the applicants, a structure is being prescribed for Address in item 3 of Annexure-II.

The applicant should also indicate in Annexure-II, the names of services being provided from the registered premises. Therefore, an item is being added in Annexure-II.

The Allotment Letter to be sent to Assessee should indicate the account head in which he is required to remit the taxes and other dues, since correct indication of these account heads will facilitate the proper accounting and reconciliation of revenue accounts will also be easy. Therefore, an item 5 is being added in Annexure-III.

User guide for allotment of PAN-based STC through internet, is being circulated to field formations by ADC(Systems), Chennai, this user's guide will be available on www.cbec.gov.in by 28.02.2002.