Kerala Flood Cess: intra state business supplies to registered taxpayers exempt, and nil return option noted. The Kerala Flood Cess is imposed on intra state taxable supplies in addition to GST, but supplies to recipients who provide a GST registration number are exempt. TDS registration qualifies as GST registration, so supplies to government departments or local authorities holding GST registration are exempt. Only taxable persons with cess liable supplies must file the Kerala Flood Cess Return in Form KFC-A and pay the cess; taxpayers without cess liable supplies in a financial year need not file, though once liable in a period they must file for subsequent periods and may submit a 'nil return'.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Kerala Flood Cess: intra state business supplies to registered taxpayers exempt, and nil return option noted.
The Kerala Flood Cess is imposed on intra state taxable supplies in addition to GST, but supplies to recipients who provide a GST registration number are exempt. TDS registration qualifies as GST registration, so supplies to government departments or local authorities holding GST registration are exempt. Only taxable persons with cess liable supplies must file the Kerala Flood Cess Return in Form KFC-A and pay the cess; taxpayers without cess liable supplies in a financial year need not file, though once liable in a period they must file for subsequent periods and may submit a 'nil return'.
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