Kerala Flood Cess: levy and monthly electronic return obligations for intra state B2C supplies to unregistered persons. The rules impose a Kerala Flood Cess on specified intra state B2C supplies to unregistered persons, require the cess to be shown separately on invoices and remitted with a monthly electronic return in Form No. KFC A, mandate reconciliation of cess attracting outward supply details with GSTR 1, prohibit refunds of cess paid with returns, and make relevant provisions of the State and Central GST Acts and rules applicable mutatis mutandis to cess enforcement and compliance.