Electronic payment requirement mandates dealers use e payment portals; banks may accept cash/cheque and submit online for them. Registered dealers and contractees must pay tax, interest, penalty and other dues exclusively via electronic payment portals of notified banks. Notified banks may act as third party facilitators for dealers without internet banking by accepting cash/cheque, filling the online challan on the dealer's behalf and depositing funds from a dummy account, with nominal service charges permitted. Banks cannot correct wrongly entered challans; corrections will be made by the Department only on dealer application supported by a bank certificate.