<h1>Kerala Flood Cess: temporary intra state levy on supplies, valuation under GST rules, with registration and return alignment.</h1> Kerala Flood Cess is a temporary intra state levy under Section 14 of the Kerala Finance Act, 2019 effective 1 August 2019 for two years, generally imposed at 1% on the value of supply (0.25% for Fifth Schedule items). The cess base follows GST valuation rules excluding the cess itself; GSTIN is used for registration, returns align with GSTR 3B timelines, composition taxpayers and exempt supplies are excluded, invoice disclosure rules apply, and GST procedural provisions including interest for delayed payment govern administration.