Section 24D(5) in Kerala Value Added Tax Rules, 2005
(5)The dealer may if necessary modify the entries before approving the same by the assessing authorities:Provided that wholesale dealers, distributors and dealers holding van sale permit who are not holding registration under Central Sales Tax Act, 1956 whose turnover per annum is less than fifty lakhs and those holding registration under Central Sales Tax Act, 1956 having turnover less than twenty five lakhs per annum need not file returns as per this rule.;
