(7)in section 40, after the second proviso the following proviso shall be inserted namely:-"Provided also that every dealer whose total turnover for the· previous year had exceeded rupees five crores shall get the bill or invoice or cash memorandum in respect of every sale, uploaded on a real time basis through the portal of the dealer in the Kerala Value Added Tax Information System in the manner and subject to .such restrictions and conditions as may be prescribed:":
