Section 18(1) in Kerala General Sales Tax Rules, 1963
(1)Every dealer liable to pay tax under the Act, irrespective of the quantum of his total turnover every registered dealer and every dealer liable to get himself registered under the Act shall, on or before the first day of May in every year, submit to the assessing- authority of the area in which his principal place of business is situated, a return in Form No.9 showing the total turnover and taxable turnover for the preceding year, the amounts by way of tax or taxes due on the taxable turnover during the year.
