Kerala Flood Cess

[Nisha Prabhu]

Whether Kerala Flood cess need to be shown in GSTR-1 & GSTR-3B? or else only while making filing Kerala flood cess return and making payment on Kerala state website. Otherwise it would tantamount to making double payment if shown in GSTR-1 and GSTR-3B

Please guide.

[HNA CharteredAccountants]

Only in Kerala flood cess return and not through GSTR-1 & 3B. Check FAQ. 29.07.2019

[Atul Rathod]

I think only through Kerala flood cess return and not through 3b or 1. FAQ 29.07.2019

AI Summary

Kerala Flood Cess reporting should be confined to the state cess return to prevent duplicate GST reporting and payment. Whether Kerala Flood Cess must be declared in central GST returns or only in the dedicated state cess return; practitioners reference an FAQ advising remittance via the Kerala flood cess return and not through GSTR-1 or GSTR-3B to avoid duplicate payment, and recommend using the FAQ for procedural guidance when reconciling GST filings with state cess obligations.