Electronic payment scheme enables dealers to remit VAT and CST dues online; CIN-bearing challan functions as payment proof. An optional electronic payment scheme allows dealers to pay VAT, CST and related dues online from their savings or current accounts through participating banks. The bank issues login credentials; successful payments generate a 19 digit Challan Identification Number on Part C, which when signed, stamped and enclosed with the tax return serves as proof of payment, subject to final credit confirmation by the Reserve Bank of India. Part D is provided by the bank for the dealer's records and timing rules govern accounting of payments.