(1) Every registered dealer liable to submit a return or statement under these rules shall submit such return in the form prescribed under rule 21AA electronically through the Kerala Indirect Tax Information System. Such electronically submitted return or statement shall be authenticated in such manner as may be specified by the Commissioner of State Tax by an order.

Provided that the Commissioner of State Tax may for the reasons to be recorded in writing, by order, specify a class of dealers who shall file the returns manually for such period as may be specified therein along with the proof of the payment made in such mode as may be specified therein.

(2) Where the return is submitted through electronic means, an acknowledgement shall be made available through the electronic portal not later than the due date for the filing of the return for the subsequent return period.

(3) Where any registered dealer after furnishing a return under this rule discovers any omission or incorrect particulars therein, other than as a result of scrutiny, audit, inspection or enforcement activity by any authorities under the Act, he shall rectify such omission or incorrect particulars within two months from the last day of the return period to which the return relates, subject to payment of interest under the Act: