The Kerala General Sales Tax Rules, 1963
Chapter IV : Incidence and Levy of Tax, Assessment, Collection and Penalty

Body 18A. Dealers entitled to assessment under Section 17 (4) or Section 17 (4A) claiming exemption etc. From tax to furnish certain documents

(1) A dealer entitled to assessment under Sub-section (4) or Sub-section (4A) of Section 17 shall, if he claims any exemption from, or reduction in the rate of tax or rebate or refund of tax, file along with the return the following documents for the purpose of verifying the genuineness of the claim for such exemption, rebate, reduction or refund, as the case may be namely :-

(a) Particulars of purchases made during the year within the State, of goods subject to tax at the point of first sale or last purchase in the State in the following form, separately for each class of such goods namely :-

SI. No.	Bill No. & Date	Name and address of the Dealer from whom purchased with R.C.No.	Name of goods	Amount
(1)	(2)	(3)	(4)	(5)

(b) opening stock and closing stock of the year in respect of the goods falling under the First and Second Schedules to the Act;

(c) total value of each class of goods completely exempted from tax under the Third Schedule to the Act under Notification under Section 10, purchased during the year;

(d) a statement of the total Sales Tax collected at different rates during the year.

(e) declaration in Form 25 obtained during the year along with a list there of;

(f) a statement of sales made through agents during the year in the following form along with the declaration obtained from the agent to the effect that such agent has included the sales in his turnover and that tax has been paid by him, in respect of agents within the State:-

SI. No.	Name and Address of the Agent	Sale Value of goods
(1)	(2)	(3)

(g) declaration in Form 18, if reduction is claimed under section 5(3)

(h) a list in the following form in respect of inter-state sales made during the year, namely:

SI. No.	Bill No. & Date	Name and address of dealer to whom sold	Amount	C Form No. and Date
(1)	(2)	(3)	(4)	(5)

(i) a list in the following form for sale return, namely ;-

SI. No.	Date of sale with Bill and Date	Amount	Date of return, with credit note No. If any
(1)	(2)	(3)	(4)

(j) amount claimed as discount, if any;

(k) a list in the following form in respect of accommodation sales, namely:-

SI. No.	Bill No. & Date of goods purchased	Name and address of dealer from whom purchased	Amount	Bill No. & Date of goods sold	Amount
(1)	(2)	(3)	(4)	(5)	(6)

(l) amount in respect of branch transfer effected during the year with name and address of each branch; and

(m) such other document on which the dealer relies in support of his claim for exemption, reduction, rebate or refund, as the case may be.

(n) counterfoils of the 'C' Forms and the extract of Account in Form VI.

(o) copies of the Delivery Notes issued.

Provided that where the dealer had submitted any of the above documents along with the monthly or quarterly return, no such document need be submitted along with the annual return

(1A) Every dealer who is entitled to the assessment under Sub-section (4) of section 17 shall furnish the annual return in the form prescribed under rule 21AA along with statement in Form 21 CC on or before the first day of May of the year succeeding to which it relates with proof of payment of the full amount of tax due or the tax collected by him whichever is higher, along with the document specified under this rule for the claim of exemption. The tax due or collected, whichever is higher, during any quarter of the year shall be paid by such dealer on or before 15th of the succeeding month to the first three quarters, and for the fourth quarter, before the end of the quarter.

(1D) On receipt of the return in the form prescribed under rule 21AA and the statement in Form No. 21 CC, the assessing authority shall issue the notice of assessment in that form.

(1E) The procedure prescribed under the above Sub-rules are applicable to a dealer by whom no tax is payable under the Act other than a dealer dealing in goods taxable at the point of last purchase in the state, provided that his total turnover does not exceed the limit prescribed under Sub-section (4) of section 17;

(2) where the assessing authority is satisfied that the method of assessment specified in sub-section (4) of Section 17 is not applicable to any case, thereto, the assessing authority shall after affording an opportunity to the dealer of being heard, pass an order to that effect and serve it on the dealer and shall proceed to assess him under sub-rule 5 of rule 18.