Section 39A in The Rajasthan Value Added Tax Rules, 2006
39A. [ Electronic payment of tax, demand or other sum. [Inserted by Notification No. G.S.R. 74, dated 20.11.2007.]
(1)Where the payment of tax, demand or other sum has been made electronically the authorised bank shall generate e-challan in Form VAT-37A though a computer network. the authorised bank shall also forward a statement of such e-challan in form VAT-45A to the concerned treasury of the State and a copy of such statement shall be forwarded to the Accountant general Rajasthan. The date of payment for the purpose of these rules shall be the date of deposit generated on the e-challan in Form VAT- 37A.]
