(a)        quantity of natural gas sold to various categories of consumers; and

(b)        gas infrastructure development Cess accrued on the sale as per (a) above.

3.         Manner and time of payment.—Every company shall,—

(a)        deposit at the Government treasury the amount of gas infrastructure development cess payable by it in respect of the sales during the calendar month within one month of the close of that month or within seven days of the actual collection from consumers whichever is earlier, and

(b)        submit to the Federal Government, within seven days of such deposit, a statement showing the amount deposited, the number and date of the treasury challan through which the deposit was made and such other particulars, if any, as the Federal Government may specify.