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THE KERALA VALUE ADDED TAX ACT, 2003
CHAPTER VI : INSPECTION OF BUSINESS PLACES AND ACCOUNTS AND ESTABLISHMENT OF CHECK POSTS

Body 54A. Entities engaged in electronic commerce to furnish certain details.-

All companies and entities maintaining an electronic commerce website shall file monthly, the details of goods sold through such sites in such form as may be prescribed, which are transported into or outside the State as a result of such sale. For this purpose they shall take registration under this Act, in such manner as may be prescribed.