Section 5(8)(c) in Kerala General Sales Tax Rules, 1963
(c)Every dealer, including a joint family entering into or forming a partnership in regard to his business shall, within 30 days of such event happening, send to the registering authority of the area in which his principal place of business is situated, fresh application for registration in Form 1 as provided in sub-rule (7) along with copies of the partnership deed and declaration in form 2 as provided in clause (a).