Section 36(3) in The Rajasthan Sales Tax Rules, 1995
(3)Where such dealer is liable to pay tax under sub-section (3) of section 12 of the Act, on Value Added Tax System, he shall maintain in addition to the accounts under sub-rule (1) & (2) above the details of the purchases within the state and Value Added Tax paid in Form ST 29 and a register of Value Added Tax credit in Form ST 30, and shall submit a copy thereof alongwith his quarterly returns or the annual return, as the case may be.
