Section 21A(2) in Kerala Value Added Tax Rules, 2005
(2)Every Green Card holder shall be entitled to the following facilities; namely:-(a)Clearance of all their consignments at all Check Posts within two hours.(b)Priority in issue of statutory forms like Delivery Note, C Form, F Form.(c)Grant of statutory forms like Delivery Note, C Form, F Form, and Salesman Permit in one hour of application.(d)Grant of Branch Registration in one day within the same district and within three days in areas outside the district where the principal office is situated.(e)Grant of Value Added Tax refund without pre-audit.(f)Exemption from collection of advance tax.
