Section 22(1) in The Kerala Value Added Tax Act, 2003
(1)Where the return submitted under sub- section (1) of section 20 is not in the prescribed manner or not accompanied by the prescribed documents or with incorrect particulars, the assessing authority shall, after recording its reasons, reject the return with due notice to the dealer.Provided that the payment of any tax declared as payable as per the return shall be provisionally accepted.
