¹4. Time for payment and method of payment

(1)     Every importer required to furnish return under rule 3 shall, on or before the date prescribed for submission of such return first pay the tax due and payable according to such return and penalty, if any, payable by him under section 14, by demand draft or pay order drawn on any bank referred to in sub-section (2) of section 10, in favour of the Commissioner of Sales Tax, Maharashtra State.

(2)       The tax or penalty or both payable otherwise than according to the return or which is not paid with the return, shall also be paid by tendering a demand draft or pay order issued by any bank referred to in sub-section (2) of section 10 in favour of the Commissioner of Sales Tax, Maharashtra State.

(3)       Every payment of tax or penalty or both under sub-rule (1) or sub-rule (2) shall be accompanied by a return in Form I-A.

²Provided that, where notification is issued under clause (a) or clause (b) of sub-section (1) of section 7A, the class or classes of importers making electronic payment under sub-rule (1) and (2) of this rule shall make payment in Form MTR-6.  The template of the Form shall be provided on the website of the Sales Tax Department www.mahavat.gov.in.

    --------------------------------------------------------------------------------------------- 

1.     Rule 4 was substituted by GNFD No.ETR.1089/162-A/Taxation-1, dated 28th August 1989. Prior to substituted read as: Time for payment and method of payment.-

(1)    Every importer required to furnish return under rule 3 shall, on or before the date  prescribed for submission of such return first pay into Government Treasury the tax due and payable according to such return and penalty if any, payable by him under section 14.

(2)    Tax or penalty payable otherwise than according to the return or that which is not paid with the return shall be paid into Government Treasury with chalan in Form II.

(3)    Every payment of tax or penalty or both under sub-rule (1) or sub-rule (2) shall be accompanied by a return-cum-chalan in Form I or by a chalan in Form II, respectively.

(4)    The form accompanying the payments as stated in sub-rule (3) shall be duly filled in signed and verified by the payer and the amount paid should be stated both in words and in figures in the space provided for that purpose in the respective form.

(5)    The payments shall be made into Government Treasury.  The portion of the concerned form marked for the payer shall be returned by the Government Treasury to the importer duly receipted, and the portion of the form marked for the Assessing Authority shall be forwarded by the Government Treasury to the Assessing Authority specified in the clause (b) of sub-rule (1) of rule 3.

2.     This proviso added by GNFD No.ENM 1312/C.R. 100/Taxation-1 dated 15^th September 2012.