[8. Mode of payment of tax, demand or other sum.-

(1) Unless otherwise notified by the State Government, payment of tax, demand or other sum shall be made by a dealer through Electronic Government Receipt Accounting System,hereinafter referred to as „e-GRAS', in the manner as provided therein.

(2) The class of dealers as may be notified by the State Government shall make payment of tax,demand or other sum electronically through the e-GRAS in the manner as provided therein.

(3) The date of payment of tax, demand or other sum shall be deemed to be the date of deposit as shown in the e-GRAS.]