Frequently Asked Questions on Kerala Flood Cess

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Government of India (“GOI”) had released Frequently Asked Questions (“FAQs”) on Kerala Flood Cess which is effective from August 1, 2019.

Following are some points which are covered under the FAQs:

1. Why Kerala Flood Cess is imposed?

Kerala Flood Cess is levied to raise the fund required for re-construction of State after the devastating flood occurred in the State during August 2018.

2. When Kerala Flood Cess is to be remitted to Government?

As per GST Law, the tax due for a month has to be remitted on or before 20th of the succeeding month in GSTR 3B return. Due date for filing GSTR 3B shall be applicable for the Kerala Flood Cess return.

3. Is any separate registration required for the payment of Kerala Flood Cess?

No. GSTIN will be treated as Registration Number for Kerala Flood Cess. The taxpayer has to login the official website “www.keralataxes.gov.in” to generate user ID and password. While entering GSTIN number, one time password (OTP) will be sent to the mobile number of authorized representative for creating used ID and password. After login to the system, tax payers shall furnish the details of turnover applicable for Kerala Flood Cess and make e-Payment of Kerala Flood Cess. Detailed procedure for the filing of return will be released separately.

4. Whether Kerala Flood Cess is applicable to goods and services?

Yes. Kerala Flood Cess is applicable to goods and services or both as per Section 14 (2) of Kerala Finance Act, 2019.

Complete FAQs can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2019/08/FINAL-FAQ-ON-FLOOD-CESS-29-07-2019.pdf

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