VAT refund

Don't know about Kerala. But Sales Returns are allowed till six months and the Debit / Credit Notes received for the sales returns must be eligible for refund of VAT paid if the Sales Returns are made and received within six months of the sale and the condition is that these credit notes/ debit notes must not be issued for incentives or cash discounts, but only for sales returns and rate difference. No post sale incentives or discounts are allowed VAT Refund.