Section 35(1) in Kerala Value Added Tax Rules, 2005
(1)If, in any case, a return submitted under the provisions of these rules is rejected by the assessing authority, it shall record the reasons for such rejection in writing and shall furnish to the assessee a copy of such record not later than the due date for the filing of the return for the subsequent return period, and where the return is submitted after the due date for the submission of the return for the subsequently return period within fifteen days from the date of receipt of the return which ever is later.Provided that any such communication in respect of any return period prior to the date on which the Kerala Value Added Tax (Amendment) Rules, 2005 is notified shall be given within 30 days from the date of such notification.
