(1) A person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified, while transporting goods into or outside the State or where the goods are transported on a delivery chalan as specified under rule 55, along with the invoices, a declaration as mentioned in sub-rule (2), which shall be declared in the Kerala Value Added Tax Information System Portal immediately before such transportation of goods.

(2) The declaration shall be in,-

(a) form KER - 1, in case it is declared by a dealer registered under this Ordinance;

(b) form KER -2, in case it is declared by a person engaged in the business of transporting goods;

(c) form KER - 3, in case of transportation of goods by a person not registered under this Ordinance.

(3) In other cases, if the value of such taxable goods is not exceeding the limit specified in sub-rule (1), the consignment of goods shall be accompanied by invoices or the delivery chalan, as the case may be, subject to the provisions contained in clauses (b) and (c) of sub-section (3) of section 31.