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