General rule [Sub-rule (1)]:

The duty on the goods removed from the factory or the warehouse during the month shall be paid:

S.No.	Case	Due date for payment of duty
1	If the duty is paid electronically through internet banking	6th day of the following month
2	In any other case	5th day of the following month
3	In the case of goods removed during the month of March	31st day of March