Kerala Flood Cess compliance: new rules impose notices, annual returns, summary assessment and recovery as land revenue. Amendments expand levy coverage to supplies to registered persons not in furtherance of business, revise Form KFC A, and designate the Proper Officer under the Kerala State GST Act for enforcement under the Kerala Finance Act. The rules require electronic issuance of Form KFC AA to return defaulters, statutory timelines for filing and payment, and permit summary assessment with Form KFC AAA. Annual returns in Form KFC A are mandated, self assessment is deemed complete on annual filing, unpaid or short paid cess attracts interest and penalty equal to the cess, and cess recovery is treated as arrears of land revenue.
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Kerala Flood Cess compliance: new rules impose notices, annual returns, summary assessment and recovery as land revenue.
Amendments expand levy coverage to supplies to registered persons not in furtherance of business, revise Form KFC A, and designate the Proper Officer under the Kerala State GST Act for enforcement under the Kerala Finance Act. The rules require electronic issuance of Form KFC AA to return defaulters, statutory timelines for filing and payment, and permit summary assessment with Form KFC AAA. Annual returns in Form KFC A are mandated, self assessment is deemed complete on annual filing, unpaid or short paid cess attracts interest and penalty equal to the cess, and cess recovery is treated as arrears of land revenue.
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