The Central Board of Indirect Taxes and Customs (CBIC) has enabled voluntary payment electronically on ICEGATE – e-Payment Platform.
“In line with Government’s commitment to digitize the remaining services and to make it paperless, ICEGATE e-Payment Platform has been enabled with electronic collection of Voluntary/Self-Initiated Payments (SIP),” the circular read.
This new functionality has been envisaged to replace the existing TR-6 payments which are currently being done manually at various Customs Stations. This functionality shall enable the users to generate a self-initiated challan for voluntary payments and then make payments through the ICEGATE e-payment platform without any further approval by officers of Customs.
While using the voluntary payment Facility at ICEGATE the users may be sensitized on the Voluntary Payment module will be accessible as a post-login functionality. Users must be registered on ICEGATE to access the features.
This facility is enabled with payments which are primarily meant for imports/exports cleared in the past. In other words, the facility is not a replacement for challans generated by ICES/ECCS/SEZ online/ACES applications. Therefore, it should not be used for payment of customs duties for clearance of any live consignments.
The proof of payment may be submitted to the concerned field formations for taking further action.
The officer may verify the payment details using https://foservices.icegate.gov.in/#/epayment/enquiry. Detailed advisory for verification will be made available by DG (Systems).
Currently, ICEGATE users can make voluntary payments as a debit from the Electronic Cash Ledger (only available for I C holders and Customs Brokers).
In case, users wish to initiate challan wise payment, the ICEGATE platform also allows user to make transaction-wise payment on the platform, whereby the systems design takes care of routing the payment instantaneously through Electronic Cash Ledger before accounting for duty payment. On completion of testing for voluntary payment acceptance, at present, 3 modes namely Nine (9) banks under internet banking through authorized bank mode, NEFT/RTGS through RBI, payment Aggregator mode are enabled for such challan-wise payments.
Remaining banks shall be enabled as and when the testing is complete. In all other modes, users already have an option to deposit the amount in the Electronic Cash Ledger through remaining authorized modes and use the same for making voluntary payment using Electronic Cash Ledger.
Since the facility is aimed at replacing the current procedure of making Over-The-Counter (OTC) payment using TR-6 Challan, the officers under your jurisdiction may
be sensitized not to accept any payments through manual TR-6 challan after 31st
December, 2024 unless the same is approved by the concerned Pr. Commissioner/Commissioner of Customs. The approval must clearly spell out the reasons for resorting to the manual method of payment. The field officers can view the
voluntary challans through ‘Payment Status – Voluntary Payment’ option available in ‘Service’ section of ICEGATE portal (http://www.icegate.gov.in).
Circular Details
Circular No. 27/2024-Customs
Date: 23/12/2024
