E-payment requirement for monthly VAT dealers mandates tax payments via specified bank portals, centralizing electronic collection. Dealers with a monthly tax period are required to pay due tax, interest, penalty and other amounts under the DVAT Act exclusively by electronic payment from the e-payment portals of the department's specified banks, using those authorized bank portals as the channels for collection.
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Provisions expressly mentioned in the judgment/order text.
E-payment requirement for monthly VAT dealers mandates tax payments via specified bank portals, centralizing electronic collection.
Dealers with a monthly tax period are required to pay due tax, interest, penalty and other amounts under the DVAT Act exclusively by electronic payment from the e-payment portals of the department's specified banks, using those authorized bank portals as the channels for collection.
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