Section 21C(3) in Kerala General Sales Tax Rules, 1963
(3)A dealer whose return is rejected under sub-rule (1) may, file a fresh return, curing the defects, within ten days after the receipt of the notice specified in sub-rule (2) and accompanied by such documents as provided under sub-rule (1) of Rule 21B together with proof of payment of interest on the tax payable at the rates provided under sub-section (3) of section 23 for the period from the due date of filing of return till the date of filing of such fresh return. The assessing authority, shall acknowledge the receipt of the return in the manner specified under sub-rule (1) of Rule 21B. Thereupon, the return shall be deemed to have been accepted and the assessment for the return period shall, subject to the provisions of sections 18,19,19A, 19B and 19C be deemed to have been completed.
