Section 21A(1) in Kerala Value Added Tax Rules, 2005
(1)Every dealers satisfying the following criteria may be issued Green Cards by the Commissioner of Commercial Taxes under section 19A of the Act, namely:-(a)Dealers with annual net tax remittance of minimum rupees fifty lakhs in the previous financial year.(b)Dealers who have filed all returns in time without incurring any delay for the previous year(c)Dealers who have submitted their statutory forms like Delivery Notes, and F Form within the stipulated period for the previous year.(d)Dealers who have not been penalized by the Commercial Taxes Department for any offence for the previous three years.
