(1)The return referred to in section 26 shall be submitted in such form as may be prescribed in sub-rule (4). The return shall be-(a)signed by the dealer himself or his authorized agents;(b)verified in the manner indicated therein;(c)accompanied by a treasury receipt/bank challan for the deposit of tax as required under section 25; and(d)accompanied by form ST 17 (A) of goods sold within the State against declaration forms.[Provided that if the return if filed electronically, the return shall:-(a)contain details of the tax deposited in the space provided for the purpose in the return, in lieu of treasury receipts/Bank Challans;(b)be verified in the manner indicated therein;(c)be accompanied by Form ST-17A of goods sold with the State against declaration Forms; and(d)be accompanied with all required enclosures except the statutory declaration Forms and the documents in support of any claim of set-off.](2)The dealer may file the return before the assessing authority concerned or send it by registered post [or may be filed electronically, and for this purpose the Commissioner, (Commercial Taxes Department or any Officer authorized by him shall issue password on the application of the dealer exercising such option.] [Inserted by Notification No. G.S.R. 95, dated 20.2.2006 (w.e.f. 1.10.1995).].(3)If any return is not complete as required under sub-rule (1), the assessing authority shall afford the dealer an opportunity of being heard before deciding whether cognizance of such return is to taken or not.(4)(a)In the case of grant of a new certificate of registration to a dealer, he shall be required to file the return in form ST 5-(i)a return for each quarter, if any, for the period prior to the date of the grant of the certificate of registration, within thirty days from the day on which such certificate of registration is delivered to him; and(ii)a return for each quarter of the remaining part of the assessment year within thirty days of the close of each quarter.(b)In the case of a registered dealer not covered by clause (a) above, the return in form ST 5 shall be filed by him for each quarter of the assessment year not later than thirty days, of the end of each quarter, where the tax liability both under the Rajasthan Sales Tax Act, 1994 and the Central Sales Tax Act, 1956 exceeds Rupees twenty thousand in the previous assessment year.Explanation. - Quarter means the period of three months ending on 30th June, 30th September, 31th December or 31st March.(bb)[ Notwithstanding anything contained in clause (b) or (c) of this sub-rule, where a registered dealer dealing exclusively in one or more casual commodities and who deposits tax at the checkpost, every time the goods are despatched, may file his return in Form ST 5-A annually within the time prescribed under this Rule] [Inserted by Notification dated 12-3-1997, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 12-3-1997, page 430, w.e.f. 12-3-1997.],(c)Every dealer shall file, within [nine] [Substituted by No. F4 (74) FD/TaX-DIV/952-39, dated 9-7-1998, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 9-7-1998, page 167-103, w.e.f. 9-7-1998.] months of the end of the relevant financial year, an annual return in form ST 5A. Inserted by No.4 and [However the return in form ST 5-A assessment year 1995-96 and 1996-97 may be filed upto 31-12-1996 and 31-12-1997] [Substituted by Notification dated 16-1-1998, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 24-1-1998, page 477-3. w.e.f. 24-1-1998.].(d)[ every registered dealer who deals exclusively in generally exempted and/or tax paid goods and if his turnover exceeds Rupees 15 lac in a year, and in case of voluntary registration of such dealer irrespective of his turnover, shall file within nine months of the end of the relevant financial year, an annual return in Form ST 5-A] [Inserted by No. 10(14) FD/Tax-DIV/97-42, dated 9-7-1998, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 9-7-1998, page 167-110, w.e.f. 9-7-1998.].(e)[ Notwithstanding anything contained in this sub-rule, every dealer other than a manufacturer, dealing exclusively in sales- tax paid and or sale tax exempted goods, shall be required to file an annual return in Form ST 5B, within nine months of the end of the relevant financial year.] [Inserted by No. F4 (74) FD/TaX-DIV/952-39, dated 9-7-1998, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 9-7-1998, page 167-103, w.e.f. 9-7-1998.](f)[ Notwithstanding anything contained in this sub-rule, every dealer other than a manufacturer or a dealer required to pay tax monthly, shall be required to file an annual return in Form ST 5C, within nine months of the end of the relevant financial year.] [Inserted by Notification dated 26-3-1999, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 26-3-1999, page 515-121, w.e.f. 26-3-1999.](5)Notwithstanding anything contained in sub-rule (4), where the business of a dealer is closed or transferred, he shall, within thirty days of such closure or transfer, submit a return in Form ST 5A for the period from the beginning of the financial year in which such closure or transfer has taken place, upto the date of such closure or transfer.(6)Notwithstanding anything contained in sub-rule (4), no return shall be required to be filed by a registered dealer-(a)who effects sales exclusively by way of transfer of the right to use goods and opts for exemption from tax on the payment of the exemption fee as notified by the government, or(b)who is a works contractor and exclusively under-takes the execution of contracts relating to building, road, dam, bridge, canal or other notified work and opts for exemption from tax on payment of exemption fee as notified by the State Government.(7)where a dealer has more than one place of business, he shall include in the return, the turnover of the principal place of business as well as the turnover of all other places of business and such return shall be filed by him before his assessing authority and he shall also intimate the details of turnover of each place of business on a plain paper to the Assistant Commissioner/Commercial Taxes Officer, in whose jurisdiction such places of business are situated.(8)[ where a dealer discovers any omission or error in any return furnished by him, he may furnish a revised return within nine months of the end of the relevant financial year.] [Inserted by No. 10(14) FD/Tax-DIV/97-42, dated 9-7-1998, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 9-7-1998, page 167-110, w.e.f. 9-7-1998.]
