Section 34(5) in Kerala Value Added Tax Rules, 2005
(5)Any acknowledgement under sub-rule (3) or sub-rule (4) in relation to a return period shall be issued not later than the due date for the filing of the return for the subsequent return period:Provided that the acknowledgement in respect of any return for any period prior to the date on which the Kerala Value Added Tax (Amendment) Rules, 2005 is notified shall be issued within thirty days from the date of such notification.
