दफा ४ख
Time Limit To Deposit Excise Duty
(1) The excise duty collected pursuant to this Act shall be deposited as follows:
(a) In case of goods based on Physical Control System, at the time of removal of such goods,
(b) In case of goods or services produced, sold and distributed under Self Removal System, within twenty-fifth day of the month following the issuance of the invoice,
(c) In case of imported goods, at the time in which such goods enter into Nepal,
(d) In case of imported services, as prescribed by the Department.
(3) If the excise duty is not paid within the time limit prescribed under Clause (b) of Sub-section (1), a delay fee at the rate of 0.05 percent per day shall be charged on the amount of excise duty remaining due.
(a) In case of goods based on Physical Control System, at the time of removal of such goods,
(b) In case of goods or services produced, sold and distributed under Self Removal System, within twenty-fifth day of the month following the issuance of the invoice,
(c) In case of imported goods, at the time in which such goods enter into Nepal,
(d) In case of imported services, as prescribed by the Department.
(3) If the excise duty is not paid within the time limit prescribed under Clause (b) of Sub-section (1), a delay fee at the rate of 0.05 percent per day shall be charged on the amount of excise duty remaining due.