Section 17(2) in Kerala General Sales Tax Rules, 1963
(2)The casual trader shall submit to the assessing authority concerned on or before the tenth of every month a return in Form 12 showing the total turnover and taxable turnover for the preceding month, the amount or amounts actually collected by way of tax or taxes during that month and the amounts of tax due on the taxable turnover during that month. Along with the return he shall submit a receipt from a Government Treasury (or at least note in the return the name of the Treasury and the number and date of the receipt in which case he shall produce the receipt before the assessing authority whenever required to do so); crossed cheques or crossed demand draft in favour of the assessing authority for the full amount of the tax or taxes payable on the taxable turnover for the month to which the return relates. The casual trader may if he so desires pay to the assessing authority in cash the tax due, and obtain a receipt there for.
