CHAPTER-VI
PAYMENT AND RECOVERY OF TAX
Due date ofpayment
33.Value Added Tax or Turnover Tax due or payable under this Act, shall be paid,-
(a)in the case of a taxable person whose gross turnover exceeds rupees one crore in the previous year, on monthly basis bysuch date, as may be prescribed;
(b)in the case of a taxable person whose turnover is less than one crore in the previous year, by the date, the return for such a period is required to be filed or as may be prescribed;
(c)in case of tax due as perassessment made under this Act, by the date, specified in the notice of demand or within a period of thirty days of the order, which ever is earlier;
(d)in the case of turnover tax payable by a registered person underthis Act, by the date, the return for the period is required to be filed;
(e)in the case of a casual trader, by such date as may be prescribed; and
(f)in any other case, the tax shall be payable by such date, as may be specified by the designated officer.