Section 5(2) in Kerala General Sales Tax Rules, 1963
(2)Every dealer carrying on business before the commencement of the Act, but not liable to apply for registration under sub-rule (I) and every dealer commencing business after the commencement of the Act, who is liable to take out a registration in accordance with the provisions of section 13 during any year shall submit to the assessing authority of the area in which his principal place of business is situated an application for registration within thirty days of his total turnover reaching one lakh rupees.
