Pradeep Kumar S & Co., Cost Accountants

26/05/2025

Kerala Flood Cess Amnesty-2025.. GST Clients, please avail this opportunity if any pending amount is there !!

28/05/2019

The notification was published on the KERALA FLOOD CESS (GST) which is effective from 1st August 2019 onwards for a period of two years.
As per the notification, the following points are to be noted:
1) 1% Cess is applicable on the taxable value of goods and services whose tax rate is above 5%.
2) Only applicable for intra-state retail sales to unregistered dealers (i.e. B2C only)
3) Cess to be paid online by a separate return (Form no. KFC-A) and through www.keralataxes.gov.in on or before the due date of GSTR3B.
4) The sales to unregistered dealers shown in GSTR1 are to be matched with the KFC-A form.
5) The Cess amount paid is not refundable.
6) Cess is not applicable for Composition dealers.

Commissioner 9th Floor, Tax Towers Karamana P.O, Killippalam Thiruvananthapuram Phone : 0471 2785202, 0471 2785203 E-Mail : [email protected]