24C. Filing of returns by dealers holding registration under Central Sales Tax Act, 1956.
(1)The dealers holding registration under Central Sales Tax Act, 1956 and who are liable to file returns in accordance with sub rule (1) and (1A) of rule 6 of Central Sales Tax (Kerala) Rules, 1957 shall submit their return in Form No 10 in duplicate superscribing one copy as `Kerala Value Added Tax Copy' and other as `Central Sales Tax Act, Copy'.(2)The return superscribed as `Central Sales Tax Act, Copy' shall be treated as the return under Central Sales Tax (Kerala) Rules, 1957 and shall contain such enclosures prescribed therein.
