DEMO
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Section
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Rules
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Notifications
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2(viii) "Dealer"
2(xix) "prescribed"
2(xxi) "sale"
2(xxiii) "State"
2(xxiv) "tax"
2(xxvi) "total turnover"
2(xxvii) "turnover"
2(xxx) "year"
55 Person entitled to appears before authority
32 Maintenance and preservation of accounts
Notification No 2898/Leg A2/02/Law dated, 29th July, 2002
The Kerala General Sales Tax Act, 1963
Chapter VI : Inspection of Business Places and Accounts and Establishment of Check Posts
27A. Audit of accounts and certification of returns
Every dealer whose total turnover in year exceeds rupees forty lakhs shall get his accounts audited by a Chartered Account and shall submit copy of the audited statement of accounts and certificate in the manner prescribed.
Every dealer, who is not covered by sub-section (1) and whose annual turnover is more than Twenty –five lakhs rupees shall get his return verified and certified by a Chartered Accountant or Sales Tax Practitioner referred to in Section 55 and shall submit copy of the Certificate in the manner prescribed.