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