KVAT ActKerala2003
The Kerala Value Added Tax Act, 2003
- Sections
- 20
Contents
- 1Short title, extent and commencement
- 2Definitions
- 3Commercial Tax Authorities
- 4Appellate Tribunal
- 4AAppellate Tribunals appointed under the Kerala General Sales Tax Act, 1963
- 5Settlement Commission
- 6Levy of tax on sale or purchase of goods
- 6APayment of turnover tax of textile articles
- 7Trade discount etc. deemed to be sale in certain cases
- 8Payment of tax at compounded rates
- 9Burden of proof
- 10Deduction of tax at source
- 11Input Tax Credit
- 12Special rebating in certain cases
- 13Refund of input tax in the case of export or interstate sale
- 14Reimbursement of tax
- 15Registration of dealers
- 15ACompulsory Registration
- 15BSpecial drive for registration
- 15CRegistration of industrial Units