Section 53(2) in The Rajasthan Sales Tax Rules, 1995
(2)The registered dealer shall submit a statement of import of goods in form ST 18 along with the duplicate portions of the Form ST 18A and in case original portion of the form ST 18A has not been retained by any officer mentioned in sub-rule(1). it shall also be furnished along with the duplicate portions of Form ST 18A to his assessing authority every quarter within thirty days from the close of the quarter.Explanation. - Quarter means the period of three months ending on 30th June, 30th September, 31st December or 31st March.
