Section 3(4) in Arunachal Pradesh Goods Tax Act, 2005
(4)Time at which payment of net tax is due. The net tax of a dealer shall be paid within 28 days of the conclusion of the dealer's tax period.Explanation. - The net tax of a dealer (which is the dealer's tax reduced by tax credits and with adjustments) shall be paid at the same time as furnishing a return, but the obligation to pay 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.
