In these rules, unless the context otherwise requires, -
(g) "tax period" in respect of a registered dealer, -
(i) other than referred to in sub-clause (ii), shall be a period of calendar month,
(ii) who has been granted permission to pay lump sum tax under section 14, 14C or 14D or who falls under the category of sub-rule (3A) of rule 19, shall be periods of quarter ending on 30th June, 30th September, 31st December and 31st March of any year;