(1) The return under sub-section (1) to (5) of section 33 shall be accompanied by a receipt from the Government Treasury or e-challan or a crossed demand draft drawn on any scheduled bank or a banker's cheque issued by a scheduled bank in favour of the Deputy / Assistant Commissioner / the Sales Tax Officer of the circle / assessment unit, as the case may be, for the full amount of tax payable as per the return.

Provided that for the month/quarter ending on 31st March every year, tax due for the period up to 25th March, calculated on tentative basis, shall be paid on or before 31st March of that year provisionally, subject to submission of return for the month / quarter ending on 31st March, as usual, on 21st of April of the succeeding year. Balance tax payable for the remaining period of the said tax period shall be paid on or before the prescribed date for filing return.

Provided further that, the Government may ask a certain or all class of dealers to make payment through e-payment only from the date to be notified by the Government.

(2) Omitted.