Section 58 in Kerala General Sales Tax Rules, 1963
58. Submission of returns by forwarding agency, clearing house, etc.
(1)Every clearing or forwarding house or agency, transporting agency, shipping agency, Shipping out agency, and or steamer agency in the State shall submit to the assessing authority of the area a return of all goods cleared, forwarded, transported or shipped by it during the preceding month.(2)The return shall be in Form 45 and shall be submitted as to reach the assessing authority of the area on or before the 15th day of the month following that to which it relates.
