Kerala Govt issues operational instructions for registration and furnishing of details by Electronic Commerce Websites, pursuant to introduction of Sec 54A of Kerala VAT Act; Alongwith application, company / entity to submit copy of memorandum of association and articles of association and certificate of incorporation; No registration fee or security deposit shall be insisted for grant of registration; Said company to file returns u/s 54A in the prescribed format before every 20th of succeeding month

Kerala VAT Circular No. 15/2015 dated May 29, 2015
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