January/February, March/April etc.).• Payment through Direct Debit: A person using bi-monthly VAT accounting of Rs 50,000 could pay VAT through direct debit in periodic monthly sections. If an occupation is recurring, a person can diverge the expenses paid each month to redirect cash flow. VAT expenses are finally payable by the 25th day of the first month starting from the end of the tax age, for companies that declare their income and make expenses electronically. For electronic filing, this date is the last business day of the month following the end of the tax period. • Payment via e-deposit You can access this feature if: • You have a bank account with the net banking system and when your bank also provides you with electronic payment services. • You can also choose to go directly to the approved website of the bank for electronic sales tax payments.