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<h1>Electronic payment requirement: dealers with monthly tax period must pay DVAT liabilities via specified banks' e-portals.</h1> Requires dealers with a monthly tax period to pay tax, interest, penalty or any other amounts due under the DVAT Act, 2004 by electronic payment compulsorily through the e-payment portals of specified banks under powers conferred by Sub-Rule 5 of Rule 31 of the DVAT Rules, 2005; applies only if the dealer has a bank account in one of the listed banks.