Section 35(2) in Kerala Value Added Tax Rules, 2005
(2)Where the return is rejected for non-submission of any of the documents specified under sub-rule (3) of rule 22, and the dealer submits such documents within fifteen days from the date of receipt of the notice under sub-rule (1), the return originally submitted shall be accepted and the assessment shall be deemed to have been completed, provided the submission of the documents does not necessitate revision of the return.
