Section 21(11) in Kerala General Sales Tax Rules, 1963
(11)After the close of the year in which the provisional assessment as laid down in sub-rule (8) or sub-rule (9) or sub-rule (10) has been made, the dealer shall, on or before the 1st day of May of the succeeding year submit to the assessing authority a return in Form 9 showing the total turnover and the taxable turnover for the preceding year, the amounts by way of tax or taxes actually collected during that year and the amounts by way of tax or taxes due on the taxable turnover during that year. The tax due, if any, as per the said return shall be paid in the manner prescribed in sub-rule (7) failing which the assessing authority shall serve upon the dealer a demand notice in Form 14 and the dealer shall pay the sum demanded within the time and in the manner specified therein.
