Section 138(2) in Kerala Goods and Services Tax Rules, 2017
(2)The declaration shall be in,-(a)form KER - 1, in case it is declared by a dealer registered under this Ordinance;(b)form KER -2, in case it is declared by a person engaged in the business of transporting goods;(c)form KER - 3, in case of transportation of goods by a person not registered under this Ordinance.
