Section 19(4) in The Rajasthan Sales Tax Rules, 1995
(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.]
