54. [ Declaration required to be carried with the goods in movement for export out of Rajasthan or in the course of interstate trade or commerce. [Substituted 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.]
(1)A registered dealer who despatches any goods taxable within the state to a place out of the state -(i)[of sale outside the State except the goods as may be notified by the State Government] [or by way of branch transfers/depot transfers/stock transfers] [Inserted by Notification dated 30-3-2000, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 30-3-2000, page 499-91, w.e.f. 30-3-2000.] or(ii)in the course of interstate trade or commerce, as notified by the State Government shall furnish or cause to be furnished a declaration in Form ST 18C completely filled in all respect in ink. Such dealer shall retain the counterfoil of the form with him and shall produce or cause to be produced the portion marked "Original" and "Duplicate" before the Incharge of the exit checkpost/officer empowered under section 78, who shall retain the original portion and return the duplicate portion after marking seal in token of having verified it; to the person producing it, and such officer shall send the retaining original portion of the Form ST 18C to the assessing authority of the dealer".(2)The dealer shall submit a statement of export of goods in Form ST 18B along with the duplicate portion of Form ST 18C and in case original portion of Form 18C has not been retained by any officer mentioned in sub-rule (1), it shall also be furnished along with duplicate portion of form ST 18C to his assessing authority every quarter within thirty days from the close of the quarter. [However, in case such original and/or duplicate portion of Form ST 18C is not received back by the dealer, [an account of use of such Forms during the quarter duly supported by an affidavit of the consignor] [Added by Notification dated 30-3-2000, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 30-3-2000, page 499-91, w.e.f. 30-3-2000.] shall be submitted with Form 18B].Explanation. - Quarter means the period of three months ending on 30th June, 30th September, 31st December and 31st March.(3)Where a dealer fails to furnish the statement as mentioned in sub-rule (2) above, the assessing authority after affording a reasonable opportunity of being heard, may impose penalty under section 68 of the Act.(4)The provisions of sub-rules (5),(6),(7),(8),(9),(10),(11), (12).(13).(14),(15),(16),( 17),(18),(19) and (20) of rule 23 shall in so far as may be mutatis mutandis apply to declaration forms ST 18C.(5)Where Form ST 18C is out of print or in short supply or otherwise not available in a zone, the Commissioner may issue such instructions as he deems proper in view of the circumstances of the case.]
