KERALA
FLOOD CESS (THIRD AMENDMENT) RULES, 2019
PREAMBLE
In exercise of the powers conferred by sub-section (1) of Section 14 of
the Kerala Finance Act, 2019 (5 of 2019), the Government of Kerala hereby make
the following further amendment to the notification issued under G.O. (P) No.
80/2019/TAXES dated 25th day of May, 2019 and published as S.R.O. No. 359/2019
in the Kerala Gazette Extraordinary No. 1240 dated 25th May, 2019, namely:
Rule - 1. Short title and commencement.
(1) These rules may be
called the Kerala Flood Cess (Third Amendment) Rules, 2019.
(2) They shall come into
force on the 1st day of August, 2019.
Rule - 2. Amendment of the rules.
In Kerala Flood Cess
Rules, 2019,
in Rule 3, in
sub-rule (4), after the words "unregistered persons", the word
"or not in furtherance of business to registered persons" shall be
inserted.
Rule - 3.
after Rule 3, the
following rules shall be inserted, namely:
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.
(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.
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.
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.
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.
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.
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.
Rule - 11.
in Form No. KFC-A,
for the table under heading "PARTICULARS OF KERALA FLOOD CESS
PAYABLE", the following table shall be substituted, namely:
|
Sl. No. |
Category of Supply |
Value of intrastate supply |
|
Rate of Kerala Flood cess on value of
supply |
Kerala Flood Cess payable. |
|
|
To taxable person having GST
registration in the State, not in furtherance of business |
To unregistered persons |
Total |
||||
|
1. |
Taxable supply at the rate of 1.5%
SGST |
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2. |
Taxable supply at the rate of 6% SGST |
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3. |
Taxable supply at the rate of 9% SGST |
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4. |
Taxable supply at the rate of 14%
SGST |
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Rule - 12.
after FORM No. KFC-A,
the following FORMS shall be inserted, namely:
"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.................
FORM NO. KFC-AAA
[See Rule 5(4)]
Kerala Flood Cess
Rules, 2019
SUMMARY OF THE ORDER
1.
Details
of order:
(a) Order No. :
(b) Order date:
(c) Tax period :
2.
Issues
involved:
default of return,
short remittance (specify)
3.
Description
of goods/services :
|
Sl. No. |
HSN/SAC |
Description |
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4.
Details
of Demand
(Amount
in Rs.)
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Sl. No. |
Rate of Cess |
Turnover attracting Cess |
Cess due |
Interest |
Penalty |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
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5.
Amount
Deposited
(Amount
in Rs.)
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Sl. No. |
Tax period |
Cess |
Interest |
Penalty |
Total |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
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Signature:.....................
Name:..........................
Designation
:................."