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