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

Body 21AA. Procedure for filing return electronically,-

Notwithstanding anything contained in the foregoing rules, dealers who submit an electronic return under rule 22A, shall submit their returns in,-

    (i) Form10DA prescribed under the Kerala Value Added Tax Rules, 2005, with respect to dealers paying tax under section 7,

    (ii) Form10 prescribed under the Kerala Value Added Tax Rules, 2005; with respect to others.