Section 7(2) in Kerala General Sales Tax Rules, 1963
(2)Every application for a permit shall be Form No. 6A and shall be submitted so as to reach the registering authority not later than the first day of May of the year for which permit is applied for or within thirty days from the date on which the registered dealer began to transact business at a place of business or within thirty days from the date on which he employed a traveling salesman or representative to transact the business aforesaid, as the case may be:Provided that in the case of a business which is commenced in the course of a financial year, the application shall be submitted to the said authority so as to reach it not later than thirty days from the date of commencement of the business:Provided further that for the period commencing from the date of commencement of the Act the application shall be submitted to the said authority within thirty days from the date of coming into force of these Rules.
