Section 29(2) in Kerala General Sales Tax Rules, 1963
(2)Every dealer who claims a refund under this rule shall be submit a statement in Form 20 to the assessing authority concerned not later than three months from the date on which the dealer paid the Central Sales-tax due on the transaction in respect of which he claims refund of the said Sales-tax:Provided that the assessing authority may condone for reasons to be recorded in writing any delay in the filing of the statement aforesaid.
