45 Method of payment

45. Method of payment.

(1) Every payment of tax or interest or penalty or late fee all of them payable under rule 41 and the amount of balance of tax payable according to a return or fresh or revised return and penalty and interest payable under rule 41 shall be accompanied by the respective return-cum-chalan.

(2) Notwithstanding anything contained in sub-rule (1), every payment of tax or interest or penalty or late fee all of them not referred to in sub-rule (1) and every payment of amount forfeited, composition money, deposit paid towards voluntary registration fees and fines imposed or as may be, every payment of tax interest or penalty due as per the fresh return or revised return shall be accompanied by a chalan in Form 210. Every payment of amount of tax deducted at source under sub-rule (1) of rule 40 shall be in return-cum-chalan in Form 405.

(3) The Form accompanying the payments as aforesaid shall be duly filled in, signed and verified by the payer and the amount paid shall be stated both in words and in figures in the space provided for that purpose in the respective Form.

(4) The payments shall be made into Government treasury. The portion of the concerned Form marked "for the payer" shall be returned by the Government treasury to the dealer duly receipted, and the portion of the Form marked "for the registering authority " shall be forwarded by the Government treasury to the registering authority specified in rule 17 For the periods starting on or after 1st April 2016, the dealer may get copy of the acknowledgement of the payment electronically.

(5) Subject to the provisions of sections 33 and 34, no payment as aforesaid shall be made to any officer or authority appointed by or under section 10.

(6) The installments granted, if any, under one order shall be monthly installments, and for a period not exceeding twenty four months. The installment shall be for the cumulative amount of tax, interest and penalty as also interest to be paid on the amount of the said tax. The installment order shall specify the amount of tax, interest or penalty which is to be paid and the date of payment and shall also specify the interest to be paid on the said amount of tax on the said date of payment.

45A.ElectronicPaymentandRefund.

Notwithstanding anything contained in any rule, the State Governmentmay, fromtime totime, bynotificationinthe Official Gazette, specify the period startingonorafter the dates mentionedtherein,the class orclassesofdealers,

(a) who shall pay tax, interest,penalty, late fee orany amountdue andpayable by orunderthe Act electronically,in ChallanMTR-6appendedto this rule, in the PublicSector Banks; and

(b) towhom the remittanceofrefunddue underthe Actshall be made throughthe ElectronicSystem orsuch other system forthe said purpose.