(1)Every dealer, other than dealer to whom sub-rule (2) applies, by whom tax is payable under the Act shall pay the tax quarterly. The tax due for any quarter shall be paid before furnishing the return for that quarter.(2)[(a) Every registered dealer liable to pay tax under the Act and required to furnish quarterly return shall pay on or before the 10th of the second and third month respectively, of every quarter, an amount equal to,-(i)actual amount of tax payable by him for the first and second month of that quarter or one third of the tax deposited in respect of the corresponding quarter of the preceding year, if he is liable to pay tax under the Act ordinarily at the rate of rupees twelve thousand per quarter or rupees forty eight thousand per annum or above, and(ii)actual amount of tax payable by him for the first and second month of the quarter if he is liable to pay tax ordinarily at the rate of rupees twenty five lacs per quarter or rupees one crore per annum or above :Provided that for the last month of the last quarter the dealer specified in clause (i) shall pay either an amount, equal to one third of the tax deposited in respect of the last quarter of the preceding year or the actual amount of tax payable for the first twenty five days and the dealer specified in clause (ii) shall pay the actual amount of tax for the first twenty five days, before the last day of such last month.(aa)the balance of the amount of tax due from him for a quarter, according to the returns, shall be paid on or before the date prescribed for furnishing of such return.](b)Every registered dealer who is required to furnish annual return under the provisions of clause (b) of sub-rule (1) of Rule 19, shall pay the tax quarterly. The tax payable for such quarter shall be paid within thirty days of the expiry of each quarter.(3)A dealer to whom permission has been granted under Rule 25 to furnish returns for different periods in lieu of quarterly returns, shall pay the tax for the period and by the dates specified in the order in Form 25.
