(1) Every registered dealer having monthly tax liability exceeding rupees one lakh, other than those opted for composition of tax under section 7, shall pay the tax payable under the Act for every month within twenty days from the expiry of each month.

(2) In respect of the registered dealer, other than those opted for composition of tax under section 7, having monthly tax liability upto one lakh, the payment shall be made within thirty days from expiry of each month.

(3) All payments of tax or any other amount under the Act shall be made by an e-challan. The dealer shall have option to effect payment either through cash mode or through such cyber- -treasury as may be notified by the Government or through any other electronic system of payment available within such banks as may be notified by the Government:

Provided that a registered dealer making payment at a single instance of tax and/or any other amount exceeding such sum and from such date as the Government may, by notification in the Official Gazette, specify, shall make payment of tax and/or such other amount, exclusively online, using the e-challan, either through a cyber treasury as may be notified by the Government or through any electronic system, followed by a bank or any branch of such bank, as notified by the Government.

(4) Where any registered dealer submits the return in the prescribed form without a copy of the e-challan for having paid tax due or with payment of tax lesser than what is due, the Appropriate Assessing Authority shall issue a notice in Form VAT-VI to the registered dealer for the tax not paid. Such notice shall be deemed to be a demand notice and the registered dealer shall pay the said amount demanded within thirty days from the date of service of such notice alongwith the interest for delayed payment at the rate provided in clause(a) of sub-section(4) of section 25.

(5) Any dealer desiring to apply for remission of penalty and/or interest payable/paid under sub-section (4) of section 25 of the Act, shall file his application before the Commissioner affixing court fee stamps of the value specified in rule 46. The application shall contain the grounds for remission of penalty and/or interest. It shall further be endorsed on the application by the dealer that, to the best of his knowledge and belief the facts set out in the application for remission of penalty and/or interest and grounds for remission are true.

(6) The Commissioner shall, after considering all relevant material produced before him in this behalf and after affording the dealer a reasonable opportunity of being heard and for reasons to be recorded in writing, submit a proposal to the Government fixing the remission amount not exceeding fifty per cent of the penalty and/or interest payable or rejecting the request of the dealer, as the case may be. The order to that effect shall be passed only after obtaining Government approval.