|
|||
|
|||
|
|
|
|||||||||||||||||||||
|
|||||||||||||||||||||
| 41. Time for payment M. VAT RULES | |
|
41.Time for payment
Every dealer required to furnish a return under rule 17 or 18 whether monthly, quarterly or six monthly or for any other period, or, as the case may be, a fresh or revised return in respect of any of the said periods shall, on or before the date specified for submission of such return, pay into Government treasury, the tax due from him for the period covered by such return and interest, if any, payable by him under this Act.
( In the above rule 41 sub-rule (1) after the words “for any other period”, the words “or, as the case may be, a fresh or revised return in respect of any of the said periods” are inserted by Notification No. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)
(2) Any sum determined by way of compounding of an offence in accordance with section 78 shall, within the time stated in the order determining such composition, be paid in the Government treasury.
(3) The person liable to pay any amount of fine imposed under sub-section (3) of section 14 or any other provision of this Act shall pay the same into Government treasury before the date specified in the notice issued by the Commissioner or the Tribunal in that behalf.
|
|
|