Kerala Flood Cess Rules, 2019

May 29, 2019 | by Avantis RegTech Legal Research Team


The State Government of Kerala on May 25, 2019, has published Kerala Flood Cess Rules, 2019.

1.       Levy and Collection: The Kerala Flood Cess will be levied on intra-state supplies of goods or services or both made by a taxable person to an unregistered person in respect of supplies.

2.       Submission of monthly return: Every taxable person liable to pay Kerala Flood Cess will file a monthly return in Form No. KFC-A on or before the due date for filing of GSTR-3B return. The return has to be filed electronically through the official portal ‘www.keralataxes.gov.in’ and e-payment of Kerala Flood Cess due will be made along with such return.

3.       The details of the outward supplies of goods or services or both in the return shall match with the corresponding details of outward supply of goods or services or both as per GSTR-1.

The provisions of the Kerala Goods and Services tax Act, 2017 and Central Goods and Services Tax Act, 2017, and the rules made thereunder, shall, as far as may be, mutatis mutandis, apply, in relation to the levy and collection of cess.

The Rules will come into force on June 01, 2019.

[G.O(P) No. 80/2019/TAXES]

Click here to download the Notification.


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