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.