Section 54(2) in The Rajasthan Sales Tax Rules, 1995
(2)The dealer shall submit a statement of export of goods in Form ST 18B along with the duplicate portion of Form ST 18C and in case original portion of Form 18C has not been retained by any officer mentioned in sub-rule (1), it shall also be furnished along with duplicate portion of form ST 18C to his assessing authority every quarter within thirty days from the close of the quarter. [However, in case such original and/or duplicate portion of Form ST 18C is not received back by the dealer, [an account of use of such Forms during the quarter duly supported by an affidavit of the consignor] [Added by Notification dated 30-3-2000, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 30-3-2000, page 499-91, w.e.f. 30-3-2000.] shall be submitted with Form 18B].Explanation. - Quarter means the period of three months ending on 30th June, 30th September, 31st December and 31st March.
