Bare ActsKerala Value Added Tax Act, 2003

Section 53

Banks to submit returns.--

Amendment status not verified — confirm the current text below against the official source.

Every bank, including any branch of a bank or any banking institution in the State, shall submit to the assessing authority of the area, a return of all bills relating to goods discounted, cleared or negotiated by or through it, in such form, in such manner and within such time, as may be prescribed.