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[Cites 0, Cited by 0] [Section 22] [Entire Act]

State of Kerala - Subsection

Section 22(1) in Kerala Value Added Tax Rules, 2005

(1)Every dealer registered under the Act and every dealer liable to get registered under the Act other than a dealer to whom rule 24 applies or a dealer who deals exclusively in goods included in the first schedule to the Act, and every dealer who is required to do so by the assessing authority shall, for every return period, submit to the concerned assessing authority, a return in Form No. 10, showing the details of total turnover, turnover on which exemption is claimed, taxable turnover, output tax due, tax collected, input tax credit availed of, tax due including reverse tax, if any, and the tax paid separately for that return period on the following dates:
(a) Every dealer whose annual tax liability forthe preceding year was ten lakh rupees or more On or before the tenth day of the monthfollowing the return period
(b) Any other dealer On or before the fifteenth day of the monthfollowing the return period.