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