Kerala Flood Cess Rules 2019

About Kerala Flood Cess.

1.) The Govt of Kerala has made the Kerala Flood Cess Rules, 2019 effective from 1st June 2019.

2.) Accordingly, Kerala flood cess shall be levied on all taxable intra-state supply of goods or services or both made to an unregistered person (B2C).

3.) Kerala flood cess has to be paid on the Taxable value of supplies at the following rate:

All services – 1%
Goods taxable at 1.5% SGST – 0.25%
Goods taxable at 6% SGST – 1%
Goods taxable at 9% SGST – 1%
Goods taxable at 14% SGST – 1%

Note – Kerala flood cess is not applicable for composition dealers.

4.) Kerala flood cess has to be collected separately in the invoice and paid to govt along with a e-return on or before due date of filing GSTR-3B in http://www.keralataxes.gov.in.

5.) For this, a User ID and Password has to be generated in this website to file the KFC-A e-return.

6.) Care has to be taken that details reported in the e-return matches with details of B2C reported in GSTR-1.

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