(1)  Every registered dealer, other than a dealer to whom the provisions of sub-rule (2) apply, shall pay tax quarterly within thirty days of expiry of the quarter to which the tax to be paid relates.

(2) Every registered dealer who is required to furnish quarterly returns,-

(a) if he is liable to pay tax ordinarily of rupees fifteen thousand per quarter or rupees sixty thousand per annum or above but less than rupees twenty five lacs shall pay,-

(i) an amount equal to the actual amount of tax payable by him for every month, other than month of March, of every quarter of a year or one third of the tax deposited in respect of quarter of the previous year corresponding to such quarter on or before the 10th of the subsequent month;

(ii) an amount equal to the actual amount of tax payable for the first twenty five days of the month of March or one third of the tax deposited in respect of the last quarter of the preceding year on or before 31^st March of the year;

(iii) the balance of the amount of tax due from him according to the return for a quarter, on or before the date prescribed for furnishing that return;

(b) if he is liable to pay tax ordinarily of rupees 6.25 lacs per quarter or above or rupees twenty five lacs per annum or above, shall pay,-

(i) the actual amount of tax payable by him for every month, other than month of March, of every quarter of a year on or before the 10th of the subsequent month;

(ii) the actual amount of tax payable for the first twenty five days of the month of March of a year on or before the 31^st March and the balance of the amount of tax payable for the month of March on or before the 10th of the subsequent month.