Time and Mode of Payment of Duty (Excise for Manufacturer)

1. Monthly payment of Duty  

2. Assessees who are Large/Regular Units and not availing concession of duty based on turnover, and

3. Assessees availing small scale industries (SSI) concession of duty based on turnover

Have to pay duty on monthly basis. Duty in respect for clearances made in a month should be paid by 15th of the following month.

2. Excise Duty shall be paid to the government along with G.A.R. -7 Challans.