Section 11(1) in The Central Sales Tax (Registration and Turnover) Rules, 1957
(1)The period of turnover in relation to any dealer liable to pay tax under this Act shall be the same as the period in respect of which he is liable to submit returns under the general Sales Tax Law of the appropriate State:Provided that in relation to a dealer who is not liable to submit returns under the general Sales Tax Law of the appropriate State, the period of turnover shall be a quarter ending on the 30th June, 30th September, 31st December and 31st March, as the case may be, in the financial year.
