Equalisation levy payment obligations require quarterly remittance by e commerce operators with prescribed due dates and specified remittance procedure. Every e commerce operator liable for the equalisation levy must remit the levy to the Central Government quarterly by prescribed due dates tied to quarter end. Amounts of consideration, levy, interest, penalty and refunds are rounded to the nearest multiple of ten. Payments must be made through the Reserve Bank of India, a branch of the State Bank of India, or any authorised bank and accompanied by an equalisation levy challan as required by the Rules.