Section 21(7A) in Kerala General Sales Tax Rules, 1963
(7A)Every dealer who is liable to pay tax under the Act and is eligible for assessment under Section 17(4) of the Act and every dealer whose total turnover in a year does not exceed fifteen lakh rupees, not being a dealer paying tax under section 7, other than those dealing only in goods completely exempted from tax either under Section 9 or by notification issued under Section 10 of the Act, shall submit a return in Form 9 showing the total and taxable turnover for the quarter ending the 30th June, 30th September, 31st December and 31st March along with the proof of payment of tax or taxes due on the taxable turnover for each such quarter to the assessing authority on or before the 15th of the month following the respective quarter. The tax or taxes due shall be paid in any of the modes prescribed under sub-rule (7) above.
