Find the notification issued by Government of Kerala through its tax notification to levy a cess called Kerala Flood Cess applicable for all the prepaid and postpaid customers of BSNL in Kerala.
A massive flood occured in state of Kerala in the month of August 2018 which caused a great loss of lives and property in the state, In this connection Government of Kerala through its tax notification have decided to levy a CESS called Kerala flood cess for a period of 2 years for the purpose of providing reconstruction rehabilitation and compensation needs in the state.
The main highlights of the notification (80/2019/Taxes dtd 25th May 2019 issues by Taxes(B) Department, Govt of Kerala) have been summarised below
- For the purpose of levying Flood Cess, the state Govt has notified Kerala Flood Rules 2019 which would become effective from 1st June 2019.
- Flood Cess shall be levied on Intra State Supplies of Goods or Services or both made by a taxable person to an unregistered person(B2C).
- The Flood Cess shall be applicable on the following categories of intra state B2C supplies.
| Category of Supply | Rate of Cess on Taxable Value |
| Goods Taxable at the rate of 1.5% SGST | 0.25% |
| Goods taxable at the rate of 6%, 9% or 14% SGST | 1% |
| All taxable services under SGST | 1% |
- Flood Cess shall be shown separately in Invoice
- Every person liable to pay the cess amount need to file a monthly return in form No KFC-A on or before the due date for filling of form GSTR 3B through official portal keralataxes.gov.in and payment has to be made along with such return only.
- Details of outward supplies which attract the levy o cess needs to be disclosed in Form No KFC-A which shall also match with corresponding details of Form GSTR 1
- Where the cess shall not applicable in the following cases
- Supplies made by a person who has opted for composition levy.
- Supplies of exempted goods/services.
- Supplies by registered person to another registered person.
- Inter State Supplies