The Nagaland Value Added Tax Rules, 2005
CHAPTER-V : Payment of Tax and Other dues, Input Tax, Credit Notes, Debit Notes, and Refund

44. Manner of Payment. -

(1) The dues required to be paid under the Act shall be paid into a designated Bank by challan in Form VAT-9.

(2) Challans shall be filled in quadruplicate. The 'original' copy duly signed as proof of payment shall be returned to the dealer or the tenderer, and the other three copies i.e., the duplicate, triplicate and the quadruplicate copies shall be retained by the Bank.