Electronic tax payment requirement: DVAT payments must be made through specified banks' e payment portals, with electronic challan proof. Dealers with monthly or quarterly tax periods must pay DVAT liabilities electronically via authorised banks' e payment portals; the Part C challan with a unique 19 digit CIN serves as proof of payment for return compliance, dealers/TAN holders obtain signed stamped Part D from the bank, deposits are credited after Reserve Bank confirmation, and banks must comply with Information Technology Act security provisions.
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Provisions expressly mentioned in the judgment/order text.
Electronic tax payment requirement: DVAT payments must be made through specified banks' e payment portals, with electronic challan proof.
Dealers with monthly or quarterly tax periods must pay DVAT liabilities electronically via authorised banks' e payment portals; the Part C challan with a unique 19 digit CIN serves as proof of payment for return compliance, dealers/TAN holders obtain signed stamped Part D from the bank, deposits are credited after Reserve Bank confirmation, and banks must comply with Information Technology Act security provisions.
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