Section 21B(1) in Kerala General Sales Tax Rules, 1963
(1)Where the return submitted under sub-section (1) of section 17 by any dealer to whom the provisions of section 17A applies is in the prescribed manner and accompanied by the documents prescribed under Rule, 21(7AA), the assessing authority shall, on or before the due date for filing of the return for the next return period, issue an acknowledgement-(a)where the return is submitted in person, by affixing his signature and seal in the copy of the return; and(b)in other cases, in Form No.10
