(1) Every dealers satisfying the following criteria may be issued Green Cards by the Commissioner of State Tax under section 19A of the Act, namely:-

(a) Dealers with annual net tax remittance of minimum rupees fifty lakhs in the previous financial year.

(b)Dealers who have filed all returns in time without incurring any delay for the previous year

(c )Dealers who have submitted their statutory forms like Delivery Notes, and F Form within the stipulated period for the previous year.

(d) Dealers who have not been penalized by the State Goods and Services Tax Department for any offence for the previous three years.

(2) Every Green Card holder shall be entitled to the following facilities, namely:-

a) Clearance of consignments at the check posts on priority basis;

b) Priority in issue of statutory forms like Delivery Notes, Salesman Permits and Registration of Branches;

c) Grant of Value Added Tax refund without pre-audit.

(3) The Green Card shall be valid for a period of one year.

(4) The Green Card shall be invalidated, on penalizing the green card holder for violation of any provisions under the Kerala General Sales Tax Act, 1963, Kerala Value Added Tax Act, 2003 or the Central Sales Tax Act, 1956.

(5) The dealers who qualify the requirements under sub rule (1) may file application for getting Green Cards in Form No.46, in duplicate, to the Commissioner of State Tax through the assessing authority, duly recommended by the concerned Joint Commissioner of State Tax.