KERALA FLOOD CESS RULES, 2019
[25th May, 2019]
NOTIFICATION S.R.O. NO. 359/2019[G.O.(P) NO.
80/2019/TAXES] (KERALA), DATED 25-5-2019
In exercise of the powers conferred by
sub-clause (1) of clause 14 of the Kerala Finance Bill, 2019 (Bill No. 185 of
the fourteenth Kerala Legislative Assembly), the Government of Kerala hereby
make the following rules, namely.
Rule - 1. Short title and Commencement.
(1) These rules may be
called the Kerala Flood Cess Rules, 2019.
(2) They shall come into
force on the [1st
day of August, 2019].
Rule – 2. Levy and Collection.
(1) 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.
(2) Kerala Flood Cess
shall be collectable on the taxable value of supplies specified in the table
under sub-clause (2) of clause 14 of the Kerala Finance Bill, 2019.
(3) The Kerala Flood Cess
collected under sub-rule (2) above shall be shown separately in the invoice and
paid over to the Government along with the return.
Rule – 3. Submission of monthly return.
(1) Every taxable person
liable to pay the Kerala Flood Cess shall file a monthly return in Form No. KFC-A
on or before the due date for filing of GSTR-3B return, specified under rule 61
of the Kerala Goods and Services Tax Rules, 2017.
(2) The return shall be
filed electronically through the official portal 'www.keralataxes.gov.in' and
e-payment of Kerala Flood Cess due shall be made along with such return.
(3) In order to e-file
cess return and payment of cess, one time 'user ID and password' shall be
generated from the portal.
(4) The details of
outward supplies of goods or services or both, attracting the Kerala Flood Cess
made to unregistered persons [or
not in furtherance of business to registered persons] shall be mentioned
in the return.
(5) The details of
outward supplies of goods or services or both, specified under sub-rule (4)
above shall match with the corresponding details of outward supply of goods or
services or both as per GSTR-1.
(6) There shall be no
refund of the Kerala Flood Cess paid along with the returns.
(7) The provisions of the
Kerala State Goods and Services Tax Act, 2017 (20 of 2017) and Central Goods
and Services Tax Act, 2017 (Central Act 12 of 2017), and the rules made
thereunder, including those relating to definitions, authorities, assessment,
audits, non-levy, non-filing of return, short-levy, interest, appeals, recovery
of tax, offences and penalties, shall, as far as may be, mutatis mutandis,
apply, in relation to the levy and collection of cess leviable under sub-rule
(1) of rule 2, as they apply in relation to the levy and collection of tax on
the intra-state supplies under the said Act or the rules made thereunder.
Rule – 4. Proper Officer.
Rule – 4. [Proper
Officer.
Proper officer designated under the
Kerala State Goods and Services Tax Act, 2017 (20 of 2017) shall be deemed to
be the proper officers for the purpose of sub-section (4) of section 14 of the
Kerala Finance Act, 2019 (5 of 2019).
Explanation. For the removal of
any doubts, it is clarified that the provisions under section 6 of Kerala State
Goods and Services Tax Act, 2017 (20 of 2017) notifications and circulars
issued thereunder shall not be applicable for the levy of Kerala Flood Cess.]
Rule – 5. Notice to non-filers of returns.
Rule
– 5. [Notice
to non-filers of returns.
(1)
A
notice in Form KFC-AA shall be issued, electronically, to a taxable person who
fails to furnish return under rule 3.
(2)
Every
taxable person, who is defaulter in filing Kerala Flood Cess return shall
submit return and make payment of Cess within 10 days of receipt of the notice
as per sub-rule (1).
(3)
In
case, the tax payer continues to default in filing Kerala Flood Cess return,
the proper officer shall proceed to assessment demanding Kerala Flood Cess.
(4)
The
summery assessment order along with details of demand shall be issued in Form
KFC-AAA.]
Rule – 6. Annual return.
Rule – 6. [Annual
return.
Every taxable person liable to make
payment of Kerala Flood Cess shall file annual return in Form KFC-A on or
before the due date for the month of September following the end of financial
year. At the time of filing annual return, the taxable person can incorporate
any amendment required in the details furnished in the monthly returns filed
and if it results in any additional liability, the same shall be paid along
with interest.]
Rule – 7. Self-Assessment.
Rule – 7.
[Self-Assessment.
Where the return filed are found to be
correct, the assessment relating to the return period shall be deemed to have
been completed on filing of annual return.]
Rule – 8. Determination of Kerala Flood Cess not paid or short paid.
Rule – 8. [Determination
of Kerala Flood Cess not paid or short paid.
Where it appears to the proper officer that Kerala Flood Cess has not been paid
or short paid, he shall serve notice in form KFC-AA on the person chargeable
with Kerala Flood Cess which has not been so paid or which has been so short
paid to pay the same along with interest at the rate of 18% per annum.
The summery assessment order along with
details of demand shall be issued in Form KFC-AAA.]
Rule – 9. Offences and penalties.
Rule – 9. [Offences
and penalties.
Where a person who supplies any goods or service or both and liable to pay
Kerala Flood Cess, failed to file return or remit Kerala Flood Cess shall be
liable to a penalty equal to the cess amount payable.]
Rule – 10. Mode of recovery of cess.
Rule – 10. [Mode
of recovery of cess.
Kerala Flood Cess due from a taxable
person shall be treated as if it were an arrear of land revenue and may be
recovered without prejudice to any other mode of recovery.]
FORM No. KFC-A
[See Rule 3]
RETURN FOR KERALA FLOOD CESS
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Statement Ref:...........................
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Date:.............................
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GST Circle:................................
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GSTIN
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LEGAL NAME OF
BUSINESS
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TRADE NAME
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CONSTITUTION OF
BUSINESS
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TAXPAYER TYPE
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COMPOSITION OPTED
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No
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RETURN PERIOD
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JURISDICTION
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STATE/CENTRE
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PARTICULARS OF KERALA FLOOD CESS
PAYABLE
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[Sl. No.
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Category of Supply
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Value of
Intra-state Supply
|
Rate of Kerala
Flood Cess on value of supply
|
Kerala Flood Cess
Payable
|
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To raxable person
having GST registration in the State, not in furtherance of business
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To unregistered
persons
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Total
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1
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Taxable supply at
the of 1.5% SGST
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2
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Taxable supply at
the rate of 6% SGST
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3
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Taxable supply at
the rate of 9% SGST
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4
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Taxable supply at
the rate of 14% SGST
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]
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[FORM NO. KFC-AA
[See rule 5 (1)]
Kerala Flood Cess Rules, 2019 Reference No:
Date:.......................
To
GSTIN...........................
Name...........................
Address...........................
Notice to return defaulter in payment of Kerala Flood Cess Tax Period -
1. Being a tax payer liable to pay Kerala Flood Cess, you
are required to furnish Kerala Flood Cess return electronically as per rule 3
of Kerala Flood Cess Rules, 2019 for the supplies made and to discharge cess
liability for the aforesaid tax period by due date. It has been noticed that
you have not filed the said return till date.
2. You are, therefore, requested to furnish the said return
within fifteen days, failing which the cess liability will be assessed under
sub-section (4) of section 14 of the of the Kerala Finance Act, 2019 (5 of
2019), based on the relevant material available with this office. Please note
that, in addition to cess so assessed, you will also be liable to pay interest
at the rate of 18% per annum.
3. Please note that no further communication will be issued
for assessing the liability.
4.
The notice shall
be deemed to have withdrawn in case the return referred above, is filed by you
in the manner prescribed.
Signature.................................
Name......................................
Designation]