Extension of Flood Cess filing deadlines for specified taxpayers due to COVID-19, with staggered new dates. The Commissioner, exercising statutory powers under the Kerala State GST Act, Kerala Finance Act and GST Rules, extends and staggers due dates for filing Kerala Flood Cess returns for specified tax periods in response to COVID 19 related filing difficulties. The notification groups registered persons by aggregate turnover in the preceding financial year and prescribes new, class-specific due dates for Flood Cess returns for February, March, April (and May) 2020, aligning Flood Cess return timing with GSTR 3B practice and providing phased administrative relief.
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Provisions expressly mentioned in the judgment/order text.
Extension of Flood Cess filing deadlines for specified taxpayers due to COVID-19, with staggered new dates.
The Commissioner, exercising statutory powers under the Kerala State GST Act, Kerala Finance Act and GST Rules, extends and staggers due dates for filing Kerala Flood Cess returns for specified tax periods in response to COVID 19 related filing difficulties. The notification groups registered persons by aggregate turnover in the preceding financial year and prescribes new, class-specific due dates for Flood Cess returns for February, March, April (and May) 2020, aligning Flood Cess return timing with GSTR 3B practice and providing phased administrative relief.
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