Section 22(3) in Kerala Value Added Tax Rules, 2005
(3)Along with the return in Form No. 10 the following records also shall be submitted:(i)Statement regarding the purchase invoices/bills and sale invoices/bills in Form No 52.(ii)Statement regarding purchase returns and/or sales returns,(iii)Statement regarding goods sent on branch transfer,(iv)Photocopies of the Delivery Note in Form No. 15 used during the period for which the return relates. Originals of the Delivery Note shall be submitted along with the annual return.(v)Copy of the stock inventory as 31st March, in Form No 53 in the case of annual return.(vi)A statement regarding the declarations in Form No.41 obtained from any institution referred to in serial No 98 of the third schedule, along with the photocopies of such declaration.(vii)A Statement regarding the declarations in Form No. 42 obtained from the persons to whom goods are sold under the proviso to sub-section (1) of section 6,(viii)A statement regarding the declaration in Form No. 43 obtained from the persons to whom goods are sold under clause (b) of sub-section (7) of section 6, along with the photocopies of such declarations.(ix)A statement regarding the declaration in Form No. 44 obtained from the persons to whom goods are sold in the course of interstate trade or sent out side the state otherwise than by way of sale in the course of interstate trade(x)A statement regarding the declarations in Form No. 45 obtained from the persons to whom goods are sold under the fifth proviso to sub-section (1) of section 6Provided that statement submitted along with the monthly return need not be submitted again along with the annual return submitted under sub-rule (2).(xi)Copy of the balance sheet with trading/manufacturing and profit and loss account drawn up for the year where the dealer is not liable to file audit certificate as provided in section 42.(xii)Statements regarding the details of statutory forms issued during the return period, such as the number and date of issue, to whom issued, turnover involved and commodities covered.Explanation. - For the purpose of this rule and rule 58 "VAT dealer" means a dealer who is liable to pay tax in accordance with sub-section (1) of section 6 on his sales and does not include a dealer paying tax under sub-section (5) of that section or under section 8
