Section 11(3) in Kerala Value Added Tax Rules, 2005
(3)Where a works contractor who has opted for payment of compounded tax under item (i) of clause (a) of section 8 becomes ineligible for payment of tax under that item in respect of a contract he shall inform the assessing authority and the awarders within ten days of his becoming so ineligible. The assessing authority shall, if the contractor is eligible for payment of tax under item (ii) of clause (a) of section 8, revise the order issued in form No. 4D accordingly. If the contractor is not so eligible, the assessing authority shall cancel the certificate issued in form no. 4D in respect of that contract and thereupon he shall be liable for payment of tax in accordance with the provisions of sub-section (1) and (2) of section 6 in respect of such contract. In either case the assessing authority shall forward a copy of the revised permission issued in Form No. 4D or the order canceling the permission, as the case may be, to the awarder.
