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 (a) Dealers with annual tax liability of rupees forty crore and above for the year proceeding to the current assessment year.

By the 15th day of the month in respect of tax

charged or collected from 1st day to 10th day

of the month, for the tax charged or collected

from 11th day to 20th day of the month up to

25th day of the month and for the tax charged

or collected from 21st day of the month up to

the end of the month, shall be deposited

within five days from the closing of the

month.

(b) Dealers with annual tax liability of rupees twenty thousand and above but below rupees forty crore for the year preceding to the current assessment year

Monthly within 14 days from the closing of

each month.

(c) Dealers dealing in all kinds of stones in

all their forms, whether used as building

material or otherwise, including marble,

granite, etc.

Immediately on completion of transaction of

sale or purchase where such goods pass

through check-post established under section

76 of the Act.

(d) dealers who have exercised option under

Sub-section (2) of section 3 of the Act.

Quarterly within 14 days from the closing of

each quarter.

(e) Dealers not covered by clauses (a), (b),

(c), and (d) above.

Quarterly within 14 days from the closing of

each quarter.