Section 2(g) in Gujarat Value Added Tax Rules, 2006
(g)"tax period" in respect of a registered dealer, -(i)other than referred to in sub-clause (ii), shall be a period of calendar month,(ii)who has been granted permission to pay lump sum tax under section 14, shall be periods of quarter ending on 30th June, 30th September, 31st December and 31st March of any year;
