Kerala Goods and Services Tax Department has issued a Notification dated 25th May, 2019 to introduce Kerala Flood Cess which shall come into force with effect from the 1st day of June, 2019.
Key Points of the Notification are :
- Kerala flood Cess shall be levied on intra state supplies of goods or services or both made by taxable person to an unregistered person in respect of the such categories of supplies as specified in the table below:
| Sl No. | Category of Supply
|
Rate of Kerala Flood Cess on value of supply
|
| 1. | Goods taxable at the rate of 1.5% SGST
|
0.25%
|
| 2. | Goods taxable at the rate of 6% SGST
|
1%
|
| 3. | Goods taxable at the rate of 9% SGST
|
1%
|
| 4. | Goods taxable at the rate of 14% SGST
|
1%
|
| 5. | All Services under SGST
|
1%
|
- The said Cess shall be collected on the taxable value of specified supplies.
- The said Cess so collected are required to be shown separately in the invoice and are to be paid to the Government along with the return.
- Every taxable person liable to pay Kerala flood Cess shall file a monthly return electronically in Form No. KFC-A on or before the due date for filing GSTR-3B return through the official portal i.e. www.keralataxes.gov.in and shall make e payment of such cess due along with the return. For the purpose of e filing of such return and payment of Cess, one time ‘User ID and password’ shall be generated from the portal.
- There shall be no refund of Kerala flood Cess paid along with the such returns.
- The said cess shall be applicable for a period of two years for the purpose of providing the reconstruction, rehabilitation and compensate needs of the flood affected districts of the State of Kerala.
Disclaimer : This Notification appears under “SGST Update” Section on the “State Goods and Services Tax Department – Government of Kerala” website, is not numbered and hence appears to be draft.
Source: State Goods and Services Tax Department- Government of Kerala
