Section 21(12) in Kerala General Sales Tax Rules, 1963
(12)Every dealer who follows the method of assessment under this rule and who discontinues his business during the course of the year shall also submit to the assessing authority a return in Form No.9 for the period up to and inclusive of the date of discontinuance of the business within 30 days from the date of such discontinuance, in the manner prescribed in sub-rule (7).
