(1) Every dealer registered under the Act and every dealer liable to get registered under the Act other than a dealer to whom rule 24 applies or a dealer who deals exclusively in goods included in the first schedule to the Act, or every dealer who is required to do so by the assessing authority shall, for every return period, submit to the concerned assessing authority, a return in Form No. 10, showing the details of total turnover, turnover on which exemption is claimed, taxable turnover, output tax due, tax collected, input tax credit availed of, tax due including reverse tax, if any, and the tax paid separately for that return period 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, the oil companies shall make payment of an amount not less than seventy per cent of the tax payable for the preceding month of a return period electronically through the Kerala Value Added Tax Information System and intimate the 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.

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.

(2) Every dealer registered under the Act and every dealer liable to get registered under the Act and every dealer who is required to do so by the assessing authority, irrespective of the quantum of his total turnover, shall, on or before the 30th day of April every year, submit to the assessing authority of the area in which his principal place of business is situated, a return in Form No. 10 showing the details of total turnover, turnover on which exemption is claimed and taxable turnover, input tax credit availed of, output tax, tax due, including reverse tax, if any, and the tax paid separately for the preceding year. Where the details furnished in the annual return vary from those furnished in the monthly returns, the dealer shall, along with the return, file a reconciliation statement.

Provided that the date of filing of annual return for the year 2005-06 will be 10th May, 2006

Provided that the last date for filing annual return for the year 2008-09 and 2009-10 shall be the 31st day of May, 2009 and the 31st day of July, 2010, respectively.

(3) Along with the return in Form No. 10 the following records also shall be submitted:

(i) Statement regarding the purchase invoices/bills and sale invoices/bills in Form No 52,

(ii) Statement regarding purchase returns and/or sales returns,

(iii) Statement regarding goods sent on branch transfer,

(iv) Photocopies of the Delivery Note in Form No. 15 used during the period for which the return relates. Originals of the Delivery Note shall be submitted along with the annual return.

(v) Copy of the stock inventory as on 31st March in Form No 53, in the case of annual return.

(vi) A statement regarding the declarations in Form No. 41obtained from any institution referred to in Sl.No.98 of the third schedule, along with the photocopies of such declaration.

(vii) A Statement regarding the declarations in Form No. 42 obtained from the persons to whom goods are sold under the proviso to sub-section (1) of section 6,

(viii) A statement regarding the declaration in Form No. 43 obtained from the persons to whom goods are sold under clause (b) of sub-section (7) of section 6, along with the photocopies of such declarations.

(ix) A statement regarding the declaration in Form No. 44 obtained from the persons to whom goods are sold in the course of interstate trade or sent out side the state otherwise than by way of sale in the course of interstate trade

(x) A statement regarding the declarations in Form No. 45 obtained from the persons to whom goods are sold under the fifth proviso to sub-section (1) of section 6.

(xi) Copy of the balance sheet with trading/manufacturing and profit and loss account drawn up for the year where the dealer is not liable to file audit certificate as provided in section 42.

(xii) Statements regarding the details of statutory forms issued during the return period, such as the number and date of issue, to whom issued, turnover involved and commodities covered.

Provided that statement submitted along with the monthly return need not be submitted again along with the annual return submitted under sub-rule (2).

Provided that the date of filing the documents as per item (xi) above drawn up for the years 2007-2008 and 2008-2009 shall be on or before 30th June, 2008 and 30th June, 2009 respectively.

Explanation: For the purpose of this rule and rule 58 "VAT dealer" means a dealer who is liable to pay tax in accordance with sub-section (1) of section 6 on his sales and does not include a dealer paying tax under sub-section (5) of that section or under section 8.

(4) Every dealer who discontinues his business during the course of a year shall submit to the concerned assessing authority a return for the period up to and inclusive of the date of discontinuance of the business within fifteen days from the date of such discontinuance.

(4A) Where any dealer detects any omission or mistake in the return submitted by him under sub-rule (1), he shall file a revised return rectifying the mistake or omission within two months from the last day of the return period to which the return relates or within one month from the date on which the Kerala Value Added Tax (Amendment) Rules 2005 is notified, whichever is later. Where, as a result of such revised return, the tax payable by the dealer increases, the dealer shall furnish along with such revised return proof of payment of tax, interest due thereon under subsection (5) of section 31 and penal interest calculated at twice the rate specified under sub-section (5) of section 31, in any of the methods specified in sub-rule (6):

Provided that this sub-rule shall not apply to a dealer against whom any penal action is initiated for the same materials under any of the provisions of the Act.

(5) The notice referred to in sub-section (1) and sub-section (4) of section 22 shall be in Form No. 10G. Any dealer who receives such notice shall, within fifteen days from the date of receipt of such notice file a fresh return rectifying the defects as pointed out by the assessing authority in the notice.

(6) Every dealer liable to submit a return in Form No.10 under sub rules (1) or (4) and any dealer filing a fresh return under sub-rule (5) shall submit along with the return a receipt from a Government Treasury or any designated Bank or self attested copy of the receipt from the government treasury or any designated bank or crossed cheque or crossed demand draft in favour of the assessing authority for the full amount of tax or taxes due for the return period on the basis of the return and, in the case of a fresh return under sub-rule (5), in addition to the tax so payable, the interest payable under sub-section (5) of Section 31, failing which the assessing authority shall serve upon the dealer a demand notice in Form No. 12 and the dealer shall pay the sum demanded within the time and in the manner specified therein.

(7) 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 No. 12 and the dealer shall pay the sum demanded along with interest, if any, within the time and in the manner specified therein.

(8) where on account of any sale return or purchase return made within the time allowed herefore under these rules a revision of the turnover has become necessary, the dealer may file a revised return on or before the tenth day of the month succeeding that in which the sales return or purchase return, as the case may be, is made along with a statement showing the particulars of the sales return or purchase return, as the case may be.

(9) Where any dealer registered under the Kerala General Sales Tax Act 1963, (Act 15 of 1963) had paid any amount towards 90 % of the estimated tax for the month of March 2005 under sub-Rule (7) of Rule 21 of the Kerala General Sales Tax Rules, 1963 , which is later found to be in excess of the actual tax payable for the said month based on the monthly return for the said month, the assessing authority shall adjust the amount so paid in excess towards the tax payable by the dealers under sub-rule (6) above for the month of April 2005.