(7) Every dealer who is liable to pay tax under the Act and whose taxable turnover in a year is not less than ten thousand rupees, including those who are liable to be assessed under section 7 or every dealer who is required so to do by an assessing authority by a notice, shall submit a return or returns in the format prescribed under rule 21AA to the concerned assessing authority showing the total and taxable turnover, the amount or amounts actually collected by way of tax or taxes, the amount of tax due on the taxable turnover for the preceding month or months to which such return or returns relates and the proof of payment of the full amount of the tax due for that month, on or before,-

(a) the tenth day of the month following the return period for those dealers, other than oil companies, whose annual tax liability for the preceding financial year was ten lakhs rupees or more; and

(b) the fifteenth day of the month following the return period for oil companies and all other dealers.

Provided that an amount not less than ninety percent of the tax payable on the taxable turnover for the month of March, every year, shall be paid on or before the end of that month by electronic means.

Provided further that, for every return period other than March, an amount not less than seventy per cent of the tax payable for the preceding month of the return period shall be paid by the oil companies by electronic means, in such manner, as may be specified by the Commissioner through an order, and intimate such payment and furnish a copy of the electronic challan to the assessing authority on or before the seventh day of the month following such return period.

Provided also that where payment of any tax or other amount due under the Act is made by electronic means, the payer shall furnish an electronic challan as an electronic record containing the treasury remittance particulars through the Kerala Value Added Tax Information System.

Provided also that the Commissioner of State Tax may for the reasons to be recorded in writing, by order, specify a class of dealers who shall produce before the assessing authority a receipt from a Government Treasury, a crossed cheque, or a crossed demand draft in favour of the assessing authority drawn on any bank within the local area of jurisdiction for the full amount of the tax or taxes payable on the taxable turnover for the preceding month or months to which the return (s) relate (s)

Explanation- "Oil Companies" shall have the same meaning as assigned to it in the explanation (a) to clause (c) of sub-section (1) of Section 5 of the Kerala General Sales Tax Act, 1963;

(7A) Every dealer who is liable to pay tax under the Act and is eligible for assessment under section 17 (4) of the Act and every dealer whose total turnover in a year does not exceed fifteen lakh rupees not being a dealer paying tax under section 7, other than those dealing only in goods completely exempted from tax by notification issued under section 10 of the Act, shall submit a return in the form prescribed under rule 21AA showing the total and taxable turnover for the quarter ending the 30th June, 30th September, 31st December and 31st March along with the proof of payment of tax or taxes due on the taxable turnover for each such quarter to the assessing authority on or before the 15th of the month following the respective quarter. The tax or taxes due shall be paid in any of the modes prescribed under sub-rule (7) above.

(7AA) Where a dealer, including a dealer liable for assessment under sub-section (4) of section 17, claims in the return filed under sub-rule (7) or (7A), that any part of his turnover is exempt from tax or is eligible for reduction in the rate of tax ,the turnover in respect of which such exemption or reduction in rate of tax is claimed shall be shown separately under each head. such dealer shall also file, within two moths from the due date for filing of the return the following document relating to the month/quarter, for the purpose of verifying the genuineness of the claim for each for such exemption or reduction, 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 in the State in the following form, separately for each class of such goods, namely:-

SI. No.	Bill No. & date	Name & address of the dealer from whom purchased with R,C.NO.,	Name of goods	Commodity code No.	Amount
(1)	(2)	(3)	(4)	(5)	(6)

(b) Omitted.

(c) statement showing the details of sale exempted by notification issued under section 10 along with certificates/ declaration if any, required under each such notification;

(d) Omitted.

(e) Omitted.

(f) Omitted.

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

SI. No.	Name & address of the Agent	Sale value of
(1)	(2)	(3)

(h) Omitted.

(i) Omitted.

(j) a list in the following form for sales return, namely:-

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

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

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

(m) Copies of the Delivery Notes issued during the period,

Provided that where a dealer is prevented by sufficient cause from filing any of the document mentioned above within the prescribed period, such dealer may file an application praying for further time to file any such documents and the assessing authority may allow the dealer further time, not exceeding two moths from the last date prescribed for filing of such documents

(n) details of statutory forms including those prescribed under the CST (Registration and Turnover) Rules, 1957 issued, in the following, namely:-

(7B) Every dealer who deals only is goods completely exempted from tax by notification issued under section 10 of the Act shall file annual return in the form prescribed under rule 21AA relating to the year on or before the 1st day of May of the succeeding year.

(7C) Omitted.

(7CC) Omitted.

(7D) Omitted.

(8) The return(s) so submitted other than those to which the provisions of section 17A applies shall subject to the provisions of sub-rule (9) be provisionally accepted.

(9) If the return(s) submitted other than those to which the provisions of section 17A applies appear(s) to be incorrect or incomplete, or if no return is submitted by the dealer or where the return is submitted without the statements/certificates/ documents required to be filed as per sub-rule (7AA) or any other rules, the assessing authority shall, after following the procedure laid down in Sub-rule (5) of Rule 18, determine the turnover to the best of its judgment and provisionally assess the tax payable for the month(s) and shall serve upon the dealer, a notice in Form13 and the dealer shall pay the sums demanded within the time and in the manner specified in the notice.

(10) If the return is submitted without a treasury receipt, crossed cheque or crossed demand draft for the full amount of the tax payable in favour of the assessing authority, the assessing authority shall serve upon the dealer a notice in Form 14D and the dealer shall pay the sum demanded within the time and in the manner specified therein

(11) After the close of the year in which the provisional assessment as laid down in sub-rule (8) or sub-rule (9) or sub-rule (10) has been made, the dealer shall, on or before the 1st day of May of the succeeding year submit to the assessing authority a return in the form prescribed under rule 21AA showing the total turnover and the taxable turnover for the preceding year, the amounts by way of tax or taxes actually collected during that year and the amounts by way of tax or taxes due on the taxable turnover during that year. The tax due, if any, as per the said return shall be paid in the manner prescribed in Sub-rule (7) failing which the assessing authority shall serve upon the dealer a demande notice in Form 14 and the dealer shall pay the sum demanded within the time and in the manner specified therein

(12) Every dealer who follows the method of assessment under this rule and who discontinues his business during the course of the year shall also submit to the assessing authority a return in the form prescribed under rule 21AA for the period up to and inclusive the date of discontinuance of the business within 30 days from the such discontinuance, in the manner prescribed in sub-rule (7)

(13) After the close of the year in which the provisional assessments as laid down in sub-rule (8) or sub-rule (9) or sub-rule (10) has been made or in the course of the year to which a return submitted under sub-rule (12) relates, the assessing authority if after such scrutiny of the accounts and after such enquiry a it considers necessary, is satisfied that the returns filed are correct and complete, shall finally assess under a single order on the basis of the returns the tax or taxes payable under section 5, or notified under Section 10 for the year to which the returns relate:

Provided that if the returns filed appear to the assessing authority to be incorrect or incomplete, the assessing authority shall, after following the procedure prescribed in Rule 18 determine the turnover to the best of its judgement and finally assess under a single order the tax or taxes payable under Section 5 or notified under Section 10.

(14) After making the final assessment under sub-rule (13) the assessing authority shall examine, whether any and, if so , what amounts is due from the dealer towards it after deducting any tax already paid on provisional assessment with reference to Sub-rule (8) of sub-rule (9) or sub-rule (10) or the tax paid in accordance with rule 22A. If any amount is found to be due from the dealer towards the final assessment, the assessing authority shall serve upon the dealer a notice in Form No. 13 and the dealer shall pay the sum demanded at the time and in the manner specified in the notice. If the tax due on the final assessment is lower than the tax already paid on the provisional assessment, or in accordance with Rule 22A, the assessing authority shall refund the excess tax to dealer, if no other amount is due from him or adjust the excess tax towards the recovery of any amount due on the adjustment from the dealer as provided in Section 44 after giving due notice to the dealer. If the tax due on the final assessment is exactly equal to the tax already paid on the provisional assessment, or in accordance with Rule 22A, the assessing authority shall inform the dealer that no further amount is due from him.