Section 17(3) in Kerala General Sales Tax Rules, 1963
(3)(i)Where a casual trader stops his occasional transactions during the course of a month he shall submit to the assessing authority concerned a return in Form 12 showing the total turnover and taxable turnover upto the stoppage of such transaction within the jurisdiction of the said authority within twenty four hours of the completion of the last transaction. Along with the return he shall produce proof before the said authority of having paid the tax due, in the manner specified in sub-rule (2).(ii)Where a casual trader conducts occasional transaction or transactions of a business nature in the jurisdiction, of an assessing authority and leaves such jurisdiction, he shall before leaving and immediately following the closure of the said transaction submit to the assessing authority concerned a return in Form 12 in the manner prescribed in sub-rule (2).
