Section 5(26)(iii) in Kerala General Sales Tax Rules, 1963
(iii)He shall pay in full the amount or amounts collected by him by way of tax or taxes to the Government or before the 20th day of the month succeeding that in which such collection is made, either by remitting in the Government Treasury and producing the receipt thereof or by presenting a crossed cheques or demand draft for the full amount, before the assessing authority.