KERALA
GENERAL SALES TAX RULES, 1963
[INCORPORATING
UP TO DATE AMMENDMENTS]
CHAPTER I
PRELIMINARY
1. SHORT
TITLE.
APPELLATE TRIBUNAL
AND SETTLEMENT COMMISSION
4B. QUALIFICATION
FOR CHAIRMAN.
4D. PAY,
ALLOWANCES AND OTHER CONDITIONS OF SERVICES OF CHAIRMAN.
5. APPLICATION
FOR REGISTRATION.
5A. REGISTRATION
OF INDUSTRIAL UNITS.
6. SECURITY
TO BE FURNISHED BY CERTAIN DEALERS.
6A. SUSPENSION
OF REGISTRATION.
CHAPTER IV
INCIDENCE AND LEVY OF TAX,
ASSESSMENT, COLLECTION AND PENALTY
8. DETERMINATION
OF TOTAL TURNOVER.
9. DETERMINATION
OF TAXABLE TURNOVER.
10. RETURNS
TO BE SUBMITTED BY THE HEAD OFFICE.
11. SUBMISSION
OF ANNUAL RETURN.
11A. SUBMISSION
OF RETURN IN CASE OF PRICE VARIATION.
11B. ASSESSMENT
OF SALES SHOWN IN ACCOUNTS AT LOW PRICES.
17. SUBMISSION
OF RETURN BY CASUAL TRADERS.
18. ANNUAL
RETURN AND FINAL ASSESSMENT.
18B. COOPERATIVE
SOCIETY ENTITLED TO ASSESSMENT UNDER SECTION 17 (4A).
20. ADJUSTMENT
AFTER FINAL ASSESSMENT.
20A. NOTICE
OF DEMAND IN CASE OF PRICE VARIATION.
21. SUBMISSION
OF MONTHLY RETURNS
21C. ASSESSMENT
IN CASE OF NONFILING OF RETURN AND FILING OF DEFECTIVE RETURN.
21D. VISIT
TO DEALER'S PREMISES AND AUDIT OF ACCOUNTS AND OTHER RECORDS BY AUDIT OFFICERS.
22. THE
NOTICE IN WRITING REFERRED TO IN SECTION 25 SHALL BE IN FORM 16.
22A. MODE
OF SUBMISSION OF RETURNS
23. SIGNING
AND VERIFYING OF RETURNS.
24. RECORDING
REASONS WHEN RETURNS NOT ACCEPTED.
25. CALCULATION
OF TURNOVER WHEN GOODS ARE SOLD FOR CONSIDERATION OTHER THAN CASH.
26. ISSUE
OF REFUND ADJUSTMENT ORDER.
27. RETURN
WHEN GOODS ARE LIABLE TO TAX AT DIFFERENT RATES.
29. REFUND
IN RESPECT OF DECLARED GOODS.
30. PAYMENT
OF TAX AT COMPOUNDED RATES
30B. GRANTING
OF INSTALLMENTS BY ASSESSING AUTHORITY.
31. MODE
OF PAYMENT OF INTEREST.
31B. MODE
OF RECOVERY OF TAX AND OTHER AMOUNTS DUE BY THE MAGISTRATE.
31C. PAYMENT
OF AMOUNT FORFEITED.
31D. REIMBURSEMENT
OF FORFEITED AMOUNT.
CHAPTER V
INSPECTION OF BUSINESS PLACES AND
ACCOUNTS
AND ESTABLISHMENT OF CHECK POST
32. MAINTENANCE
AND PRESERVATION OF ACCOUNTS.
33. NAME
BOARDS ETC. IN FRONT OF GO DOWNS.
33A. SAFE
CUSTODY AND PROCEDURE ON LOSS ETC, OF DELIVERY NOTE.
34. SEARCH
AND SEIZURE OF DOCUMENTS.
34A. MODE
OF DISPOSAL OF SEIZED PROPERTIES.
34B. PROCEDURE
FOR THE PURCHASE OF GOODS TO PREVENT UNDER VALUATION.
34C. FILING
OF APPEAL UNDER SEC.28A.
35. ESTABLISHMENT
OF CHECK POSTS AND INSPECTION OF GOODS IN TRANSIT.
35A. PROCEDURE
FOR INSPECTION OF GOODS IN TRANSIT THROUGH NOTIFIED AREAS.
36. INSPECTION
OF GOODS IN TRANSIT AT ANY PLACE OTHER THAN THE NOTIFIED AREA.
36A. SAFE
CUSTODY OF VEHICLE DETAINED.
37. REGULATION
OF TRANSPORT OF NOTIFIED GOODS.
37A. PROCEDURE
FOR TRANSPORT OF NOTIFIED GOODS.
37B. PROCEDURE
FOR CONFISCATION OF GOODS AND VEHICLES UNDER SECTION 30C.
37C. FILING
OF APPEAL UNDER SECTION 30C(5).
37D. FILING
OF APPLICATION BEFORE THE BOARD OF REVENUE.
37E. PROCEDURE
FOR DISPOSAL OF GOODS AND VEHICLES CONFISCATED.
APPEALS, REVISIONS
AND REFUNDS
38. FILING
OF APPEAL TO THE APPELLATE ASSISTANT COMMISSIONER.
39. FILING
OF APPLICATION UNDER SECTION 36 OR 38.
39A. FILING
OF APPLICATION UNDER SECTION 45A.
39B. PROCEDURE
IN CASE OF DEATH OF APPELLANT OR REVISION PETITIONER PENDING PROCEEDINGS.
39C. PAYMENT
OF FEES ON INTERLOCUTORY APPLICATION.
39D. FILLING
OF APPLICATION UNDER SECTION 59A.
40. FILING
OF APPEAL TO THE SALES TAX APPELLATE TRIBUNAL.
41. FILING
OF APPEAL, PETITION ETC., TO THE HIGH COURT.
41A. FILING
OF APPLICATION FOR SETTLEMENT OF CASES.
41AA. DISCLOSURE
OF INFORMATION IN THE APPLICATION FOR SETTLEMENT CASES.
43. COMMUNICATION
OF ORDER, ETC.
44. ORDERS
TO BE GIVEN EFFECT TO.
45. INTEREST
PAYABLE BY GOVERNMENT.
48. SENDING
OF REPORT IN CASE OF DEATH OF A DEALER.
49. ASSESSMENT
OF LEGAL REPRESENTATIVES.
50. REPORT
OF DISSOLUTION OF PARTNERSHIPS.
51. SENDING
OF REPORT IN CERTAIN CASES.
52. LIABILITY
OF GUARDIAN, TRUSTEE, ETC.
53. DEALER
TO DECLARE THE NAME OF MANAGER OF HIS BUSINESS.
54. LIABILITY
OF COURT OF WARDS, OFFICIAL TRUSTEE ETC.
55. PAYMENT
OF TRAVELLING ALLOWANCE AND BATTA.
56. PRODUCTION
OF AUTHORISATION.
57. SUBMISSION
OF RECORDS BY OWNERS OF VEHICLES AND VESSELS ETC.
58. SUBMISSION
OF RETURNS BY FORWARDING AGENCY, CLEARING HOUSE, ETC.
60. CHARTERED
ACCOUNTANT AND SALES TAX PRACTITIONERS.
62. AUTHORISATION
TO CONTINUE TO BE VALID.
64. PAYMENT
BY CHEQUE OR DEMAND DRAFT.
66. USE
OF FORMS WITH VARIATION.
70. TRANSFER
OF REVISION PETITION.
71. DISPOSAL
OF THE APPEAL OR REVISION PETITION IRRESPECTIVE OF JURISDICTION.
72. ISSUE
OF NOTICE OR SUMMONS FOR THE PRODUCTION OF ACCOUNTS.