Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 21D] [Entire Act] State of Kerala - Subsection Section 21D(6) in Kerala General Sales Tax Rules, 1963 (6)Any audit visit under section 18 during a period of one year from the date on which this rule takes effect shall be done only under the directions of the Commissioner.