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...
Kerala Flood Cess shall be levied on intra-state supplies of goods or services or both made by a taxable person to an unregistered person in respect of supplies specified in the TABLE under sub-clause (2) of clause 14 of the Kerala. Finance Bill, 2019:
Government of Kerala hereby appoint the 1st day of June, 2019 as the date with effect from which the cess under the said clause shall be levied and collected.
