Section 5(26) in Kerala General Sales Tax Rules, 1963
(26)A registered dealer may collect amounts by way of tax or taxes under the Act subject to the following conditions:(i)He shall show separately in each bill or cash memorandum the tax or taxes if any, collected by him.(ii)He shall not collect any amount or amounts by way of tax or taxes under the Act at a rate or rates exceeding the rate or rates specified in section 5 or the Notification issued under section 10.(iii)He shall pay in full the amount or amounts collected by him by way of tax or taxes to the Government or before the 20th day of the month succeeding that in which such collection is made, either by remitting in the Government Treasury and producing the receipt thereof or by presenting a crossed cheques or demand draft for the full amount, before the assessing authority.(iv)Omitted(v)Omitted.(vi)If any dealer discontinues his business during the course of a year he shall pay in full the amount or amounts collected by him by way of tax or taxes to the Government in the manner aforesaid.
