Section 35(4) in Meghalaya Value Added Tax Act, 2003
(4)Before any dealer furnishes a return required by sub-section (2) or sub-section (3), he shall in the prescribed manner pay into a Government Treasury or the State Bank of India the full amount of tax due from him under the According to such return, and shall furnish along with such return and receipt from the Treasury or Bank showing the paying of such amount.Provided that a registered dealer shall subject to such conditions as may be prescribed pay in the prescribed manner the tax payable under the Act for any prescribed part of the period for which a return is required to be furnished under sub-section (2) or sub-section (3) by such date as may be prescribed after the expiry of the prescribed part of the period as aforesaid.Provided further that a dealer may furnish return within the prescribed date without making payment of tax either in full or in part subject to such terms and conditions as may be prescribed.
