Every dealer who is required to furnish return quarterly or monthly according to Rule 18, shall pay into the appropriate Government Treasury or authorized bank of the area where the dealer has a place of business, under the appropriate challan the amount of tax payable according to his accounts for each quarter or month within twenty days from the expiry of the each quarter or month.

Provided that at least 90% of the tax for the month or quarter ending 31st March of a year shall have to be deposited to the state exchequer within 31st day of March of that year.