Section 32(14B) in Kerala General Sales Tax Rules, 1963
(14B)The Certificate required to be furnished under subsection (1) of section 27A shall be in Form No. 50A shall be furnished to the assessing authority in the case of a company on or before 31st December and in other cases on or before 31st October to the year succeeding to which it relates. Along with the certificate of audit in Form 50A signed by chartered accountant, the dealer shall file a statement in Form 50B.
