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.

AI Summary

Kerala Flood Cess Reporting Clarified: Exclude from GSTR-1 and GSTR-3B, File in Specific Cess Return Only. A query was raised regarding the correct procedure for reporting the Kerala Flood Cess under the Goods and Services Tax (GST) framework. The concern was whether the cess should be included in the GSTR-1 and GSTR-3B filings or only in the specific Kerala Flood Cess return to avoid double payment. Two responses clarified that the cess should be reported exclusively in the Kerala Flood Cess return and not in GSTR-1 or GSTR-3B, referencing a FAQ dated 29.07.2019 for further guidance.