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[Cites 0, Cited by 0] [Section 18A(1)] [Section 18A] [Entire Act]

State of Kerala - Subsection

Section 18A(1)(IA) in Kerala General Sales Tax Rules, 1963

(IA)Every dealer who is entitled to the assessment under sub-section (4) of section 17 shall furnish the annual return in Form 9 along with statement in Form 21 C on or before the first day of May of the year succeeding to which it relates with proof of payment of the full amount of tax due or the tax collected by him whichever is higher, along with the documents specified under this rule for the claim of exemption. The tax due or collected, whichever is higher, during any quarter of the year shall be paid by such dealer on or before 15th of the succeeding month to the first three quarters, and for the, fourth quarter, before the end of the quarter.