Goods and Services Tax : This guide clarifies the legal and constitutional differences between tax, duty, cess, surcharge, and fee. Understanding these dis...
Custom Duty : Should Cess and Surcharge Be Permanent? Explore the history and purpose of Cess and its impact on taxes and duties....
Income Tax : Clarification regarding treatment of cess and surcharge Section 40 of the Act specifies the amounts which shall not be deducted in...
Goods and Services Tax : SoP for filing Kerala Flood Cess Return and Payment of Flood Cess • For filing of Kerala Flood Cess return and payment of Kerala...
Goods and Services Tax : In August 2018, the State of Kerala faced a devastating flood due to high rainfall which was the worst flood in nearly a century. ...
Goods and Services Tax : File No.CT/10077/2019-GSTINFO1 User Manual for Kerala Flood Cess (KFC) Annual Return 1. Menu Click the ‘Annual Return’ 2. List...
Income Tax : Overseas Polymers Private Limited Vs ACIT (ITAT Mumbai) Legislature in Sec. 40(a)(ii) has though provided that ‘any rate or ...
Goods and Services Tax : Kerala SGST Circular 5/2025 clarifies adjudication of Kerala Flood Cess under SGST/CGST Acts, detailing procedures for notices, ad...
Goods and Services Tax : Kerala GST Circular 18/2024 outlines adjudication instructions for non-filers of Kerala Flood Cess returns, detailing manual proce...
Goods and Services Tax : Kerala SGST instructs taxpayers to file Kerala Flood Cess returns for compliance. Non-filing may lead to penalties, interest, and ...
Goods and Services Tax : Learn about the latest guidelines for claiming Kerala Flood Cess refunds, including application procedures and processing steps, a...
Goods and Services Tax : Annual Kerala Flood cess return date extended to 30.04.2022 from earlier date of 15th of March 2022. KERALA STATE GOODS AND SERVIC...
While the taxpayers have been rejoicing with the introduction of GST that levy of Cess has been done away with, there are constitutional powers granted to GST Council for levy of cess during a national calamity/disaster. The said power has been exercised by the GST council and the state Government of Kerala, levying ‘Kerala Flood […]
Q.1 What is the rate of Kerala Flood Cess? Ans: The rates of Cess are as follows: Goods taxed at the rate of 1.5% KGST-0.25% Cess Goods taxed at the rate of 6%,9% and 14% KGST-1% Cess All services under SGST-1% Cess Q.2 What are the types of supply which would attract Kerala Flood Cess? […]
The effective date of implementation of Kerala Flood Cess is from 1st July 2019 Government have decided to appoint the date of levy and collection of the Kerala Flood Cess with effect from the 1st day of July,2019 instead of earlier decided 1st June 2019. GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.81/2019/TAXES Dated, […]
Government have decided to postpone the date of applicability of Kerala Flood Cess Rules 2019 with effect from the 1st day of July,2019 instead of earlier decided 1st June 2019. GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O. (P) No.82/2019/TAXES Dated, Thiruvananthapuram, 31st May,2019 S.R.O. No……………………. /2019.– In exercise of the powers conferred by sub-clause […]
The Kerala flood cess rules 2019 shall be implemented from 01st July 2019 (Date Changed from 01st June 2019) onwards for a period of two years i.e till June 2021. As per the aforesaid Rules, Kerala flood cess (KFC) shall be imposed at the rate of 1% and/or 0.25% on the following local outward supplies […]
Kerala Flood Additional Cess Enforcement of additional cess on goods and services is done to raise funds to rebuild the state after the devastating floods of 2018. Additional Flood cess will come into effect from 01/08/2019. Initially implementation was decided as 01/06/2019 which was deferred later to 01/07/2019 and than to 01/08/2019. Update on 29th […]
The Government has issued notification for 1% Kerala cess on intra-state (CGST and SGST) sales w.e.f. June 01,2019 and notified Kerala Flood Cess Rules, 2019. Applicability of Cess – The cess is applicable only in case the transaction is B2C i.e. the customer is unregistered as per GST. Cess will not be applied to goods and […]
Kerala Government has issued notification declaring that the Kerala Flood Cess (KFC) will be levied from 1st June 2019 i.e. all the intra-state supplies of goods and services made by registered person to un-registered persons (subject to exemption specified) will be subjected to KFC.
The Kerala government has decided to levy a cess called Kerala Flood Cess for the purposes of providing reconstruction, rehabilitation and compensation needs which had arisen due to the massive flood which occurred in the State of Kerala in the month of August, 2018, for a period of two years, with effect from 1st June 2019. […]
Kerala state government has issued notifications dated 25th May 2019 to levy the Kerala Flood Cess (‘Cess’) w.e.f. 1st June 2019 on the value of supply of goods or services or both.
