Section 3(4) in The Delhi Value Added Tax Act, 2004
(4)[ The net tax of a dealer shall be paid within twenty-one days of the conclusion of each calendar month.Explanation: The obligation to pay the tax arises by virtue of this provision and is not dependent on furnishing a return, nor on the issue of a notice of assessment to the dealer.] [[Substituted by the DVAT (Amendment) Act, 2013 (Act 1 of 2013), dated, 28-3-2013, w.e.f. 1-4-2013.Prior to substitution, sub-section (4) read as under:'(4) the net tax of a dealer shall be paid within twenty-one days] of the conclusion of the dealer's tax period:Provided that the Commissioner may, by an order, prescribe that irrespective of the tax period of a dealer or class of dealers, the net tax of a dealer or a class of dealers shall be paid within 21 days of the conclusion of a period shorter than the tax period that may be specified in the order.Explanation : The obligation to pay the tax arises by virtue of this provision and is not dependent on furnishing a return, nor on the issue of a notice of assessment to the dealer'.]]
