E payment requirement for VAT: electronic challan CIN to serve as proof and bank portal payments mandated for registered taxpayers. Compulsory electronic payment for taxes, interest, penalties and other amounts under the Delhi VAT Act is mandated through Bank of India e payment portals; Part 'C' of the internet generated challan with a unique Challan Identification Number will be accepted as proof of payment to be enclosed with returns, and dealers/contractees must obtain a signed stamped copy of Part 'D' from the bank while crediting of amounts remains subject to Reserve Bank of India confirmation.