https://www.taxtmi.com/article/detailed?id=8524 A temporary Kerala Flood Cess is levied on specified intra State B2C supplies to unregistered persons to fund flood relief; rates correspond to SGST tax slabs and the cess must be shown separately on invoices and collected at supply. Exemptions include composition option taxpayers, supplies exempt under GST notifications, and supplies between registered persons. Monthly electronic returns in Form KFC A with e payment are required; nil returns must be filed and no refund of cess is available. GST Act provisions apply mutatis mutandis to administration and compliance. en-us Sat, 01 Jun 2019 11:54:35 +0530 Sat, 01 Jun 2019 11:54:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8524 A temporary Kerala Flood Cess is levied on specified intra State B2C supplies to unregistered persons to fund flood relief; rates correspond to SGST tax slabs and the cess must be shown separately on invoices and collected at supply. Exemptions include composition option taxpayers, supplies exempt under GST notifications, and supplies between registered persons. Monthly electronic returns in Form KFC A with e payment are required; nil returns must be filed and no refund of cess is available. GST Act provisions apply mutatis mutandis to administration and compliance. Articles Goods and Services Tax - GST Sat, 01 Jun 2019 11:54:35 +0530 https://www.taxtmi.com/article/detailed?id=8524