Section 21(7) in Kerala General Sales Tax Rules, 1963
(7)Every dealer who is liable to pay tax under the Act and whose taxable turnover in a year is not less than ten. Thousand rupees, including those liable to be assessed under Section 7 and every dealer who is required so to do by the assessing authority by a notice, shall submit so as to reach the assessing authority within 25 days of the publication of the Kerala General Sales Tax (Amendment) Rules, 1983 in the Gazette or receipt of the notice, as the case may be, a return in Form 9 showing. The total and taxable turnover preceding to the publication of the Kerala General Sales Tax (Amendment) Rules, 1983, in the Gazette, the amount or amounts actually collected by way of tax or taxes and the amount of tax due on the taxable turnover for each of the months preceding to the publication of the Kerala General Sales Tax (Amendment) Rules, 1983 in the Gazette beginning from April 1982. Along with the return or returns for the preceding month or months, he shall also submit a receipt from a Government Treasury (or at least note in the return, the name of the Treasury and the number and date of receipt, in which case he shall produce the receipt before the assessing authority whenever required to do so), a crossed cheques or a crossed demand draft in favour of the assessing authority drawn on any bank within the local area of jurisdiction for the full amount of the tax or taxes payable on the taxable turnover for the preceding month or months to which the return (s) relate (s). Thereafter, he shall submit so as to reach the assessing authority of a special circle on or before 10th days of every month and in other cases on or before the 15th day of every month, a return in Form 9 for the preceding month together with proof, in any of the modes mentioned above of payment of the full amount of the tax due for that month and not less than ninety percent of the tax payable on the taxable turnover for the month of March shall be paid on or before the end of that month either in cash to the assessing authority or by remittance into the Treasury by means of pay order to a bank or branch of a bank where Government business is transacted.
