Section 32(4)(a) in The Maharashtra Value Added Tax Act, 2002
(a)(i)The amount of tax due where the return or revised return has been furnished without full payment thereof shall be paid forthwith.(ii)the amount of tax which it becomes necessary to pay on account of the reduction in set-off because of any contingency specified in the rules, shall be paid at the time prescribed for making payment of tax for the period in which such contingency occurs.