(1) Every dealers satisfying the following criteria may be issued Green Cards by the Commissioner of Commercial Taxes 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 Commercial Taxes 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 all their consignments at all Check Posts within two hours.

(b) Priority in issue of statutory forms like Delivery Note, C Form, F Form.

(c) Grant of statutory forms like Delivery Note, C Form, F Form, and

Salesman Permit in one hour of application.

(d) Grant of Branch Registration in one day within the same district and within three days in areas outside the district where the principal office is situate.

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

(f) Exemption from collection of advance tax.

(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 through the assessing authority, duly recommended by the concerned Deputy Commissioner.