Section 5(4) in Kerala General Sales Tax Rules, 1963
(4)Notwithstanding the provisions in sub-rules (1), (2) or (3), every casual trader, every dealer registered under subsection (3) of the Section 7 of the Central Sales Tax Act (Central Act 74 of 1956), every dealer residing outside the State but carrying on business in the State, every agent of a non-resident dealer and every commission agent, broker, del credere agent, auctioneer or any other mercantile agent, by whatever name called, shall, irrespective of the quantum of his total turnover, submit to the registering authority of the area in which his principal place of business is situated, an application for registration within thirty days from the date on which these rules come into force, if he was carrying on business on the date of the commencement of the Act or within thirty days of the commencement of his business. If he commences business after the commencement of the Act.
