In these rules, unless the context otherwise requires, -

(g) "tax period" for the purpose of return to be furnished by the dealer under the Act shall be,-

(i) a period of calendar month for the monthly return;

(ii) a period of quarter ending on 30th June, 30th September, 31st December and 31st March in a year for the quarterly return; and

(iii) a period of six months ending on 30th September and 31st March in a year for the half yearly return ;