Section 10(2) in Kerala General Sales Tax Rules, 1963
(2)Each branch shall also-(a)submit to the concerned assessing authority of the area in which it is situated on or before the first day of May in every year a return of the turnover of the branch in 62Form No.9 on or before the twenty-fifth day of every month a return of the turnover of the branch in Form 9,and(b)intimate to such authority, the fact that the return of turnover of its business is included in the return submitted by its head office and specify the name and address of such Head Office.
