(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,-

(1) an amount equal to the actual amount of tax payable by him for the first and second month 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 second and third month of the quarter,

(2) (i) the balance of the amount of tax due from him according to the return for the first , second and third quarter respectively on or before the date prescribed for furnishing the return for such quarter, and

(ii) 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 30th March of the year and the balance of the amount of tax due from him according to the last return for such 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, but less than rupees 25 crores, shall pay,-

(1) an amount equal to the actual amount of tax payable by him for the first and second month of every quarter of a year on or before the 10th of the second and the third month of the quarter,

(2) (i) balance of the amount of tax due from him according to the return of the first, second and third quarter respectively on or before the date prescribed for furnishing the return for such quarter; and

(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 30th March and the balance of the amount of tax due from him according to the return for such quarter, on or before the date prescribed for furnishing the return for that quarter:

(c) If he is liable to pay tax ordinarily of rupees 6.25 crores per quarter or above, or rupees twenty five crores per annum or above, shall pay-

(1) except for month of march, an amount equal to actual amount of tax payable by him for the every month of a year on or before the 6th of the next month;

(2) the actual amount of tax payable for the first 25 days of the month of march of a year on or before the 30th March of the year and the balance of the amount of tax due from him of the rest of the month on or before 6th of the next month.