GST Update | Kerala flood cess

The Govt. of Kerala has notified flood cess which is to be levied from 1st June 2019.

Ø  Points to need to take into consideration :-

  • The cess would be levied only on intra-state supplies made by a taxable person to an UNREGISTERED PERSON (B2C)
  • Monthly return in Form No. KFC-A to be filed before filing GSTR-3B
  • Return would be filed on www.keralataxes.gov.in
  • Separate user id and password to be generated
  • Details uploaded in Form No. KFC-A should match with GSTR-1
  • No refund of cess
  • Rate 0.25% or 1% as the case may be

The cess would continue to apply for next 2 years.