(1) If, in any case, a return submitted under the provisions of these rules is rejected by the assessing authority, it shall record the reasons for such rejection in writing and shall furnish to the assessee a copy of such record not later than the due date for the filing of the return for the subsequent return period, and where the return is submitted after the due date for the submission of the return for the subsequently return period, within fifteen days from the date of receipt of the return which ever is later.

Provided that any such communication in respect of any return period prior to the date on which the Kerala Value Added Tax (amendment) Rules, 2005 is notified shall be given within 30 days from the date of such notification.

(2) Where the return is rejected for non-submission of any of the documents specified under sub-rule (3) of rule 22, and the dealer submits such documents within fifteen days from the date of receipt of the notice under sub-rule (1), the return originally submitted shall be accepted and the assessment shall be deemed to have been completed, provided the submission of the documents does not necessitate revision of the return.

(3) Where the reason specified in the notice is not correct and the dealer offers satisfactory explanation within the time specified in sub-rule(2), the dealer shall not be required to furnish any revised return and the return originally submitted shall be accepted and the assessment shall be deemed to have been completed on the date of receipt of such explanation.