Duty payment timing for first-time jewellery sales requires electronic payment by monthly deadlines, with interest and penalties for delay. Duty on articles of jewellery sold for the first time must be paid by prescribed monthly or quarterly deadlines depending on payment mode and turnover-based exemption eligibility, with electronic payments required by internet banking except where written permission for alternative modes is granted; payment is deemed discharged only upon credit to the Central Government account and cheque payments are subject to realization.