Section 22(2) in The Kerala Value Added Tax Act, 2003
(2)A dealer whose return is rejected under sub-section (1) may, file a fresh return curing the defects in such manner and with in such time as may be prescribed file a fresh return curing the defects in such manner and accompanied by such documents as provided under sub-section (1) of section 20 together with proof of payment of interest on the tax payable at the rates provided under section 31 for the period from the due date of filing of return till the date of filing of such fresh return. On the receipt of such return by the assessing authority, the assessment for the return period shall, subject to the provisions of section 24 and section 25, be deemed to have been completed.
