Kerala Flood Cess (Third Amendment) Rules, 2019

Aug 28, 2019 | by Avantis RegTech Legal Research Team


The State Government of Kerala has published the Kerala Flood Cess (Third Amendment) Rules, 2019, to further amend the Kerala Flood Cess Rules, 2019.

The following amendments in the Kerala Flood Cess Rules, 2019, are as under:

Ø  Under Rule 3 which specifies the procedure for submission of monthly return:

in sub-rule (4), after the words “unregistered persons”, the word “or not in furtherance of business to registered persons” shall be inserted.

Ø  after rule 3, the following rules shall be inserted, namely:

a)       Rule 4 Proper Officer: Proper officer designated under the Kerala State Goods and Services Tax Act, 2017 shall be deemed to be the proper officers for the purpose of section 14 (4) of the Kerala Finance Act, 2019.

b)      Rule 5 Notice to non-filers of returns: A notice in Form KFC-AA shall be issued, electronically, to a taxable person who fails to furnish return under rule 3.

c)       Rule 6 Annual return: Every taxable person liable to make payment of Kerala Flood Cess shall file annual return in Form KFC-A on or before the due date for the month of September following the end of financial year. At the time of filing annual return, the taxable person can incorporate any amendment required in the details furnished in the monthly returns filed and if it results in any additional liability, the same shall be paid along with interest.

d)      Rule 7 Self-Assessment: Where the return filed are found to be correct, the assessment relating to the return period shall be deemed to have been completed on filing of annual return.

e)      Rule 8: Determination of Kerala Flood Cess not paid or short paid: Where it appears to the proper officer that Kerala Flood Cess has not been paid or short paid, he shall serve notice in form KFC-AA on the person chargeable with Kerala Flood Cess which has not been so paid or which has been so short paid to pay the same along with interest at the rate of 18% per annum.

f)        Rule 9 Offences and penalties: Where a person who supplies any goods or service or both and liable to pay Kerala Flood Cess, failed to file return or remit Kerala Flood Cess shall be liable to a penalty equal to the cess amount payable.

g)       Rule 10 Mode of recovery of cess

Ø  Insertion of Forms:

a)       FORM NO. KFC-AA: Notice to a taxable person who fails to furnish return

b)      FORM NO. KFC-AAA: summery assessment order along with details of demand

[G.O.(P)No.116/2019/TAXES(S. R. O. No. 505/2019)]


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