Section 19(5) in The Rajasthan Sales Tax Rules, 1995
(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.
