https://www.taxtmi.com/circulars?id=62932 The Kerala Flood Cess is imposed on intra state taxable supplies in addition to GST, but supplies to recipients who provide a GST registration number are exempt. TDS registration qualifies as GST registration, so supplies to government departments or local authorities holding GST registration are exempt. Only taxable persons with cess liable supplies must file the Kerala Flood Cess Return in Form KFC-A and pay the cess; taxpayers without cess liable supplies in a financial year need not file, though once liable in a period they must file for subsequent periods and may submit a 'nil return'. en-us Mon, 21 Oct 2019 00:00:00 +0530 Thu, 24 Oct 2019 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62932 The Kerala Flood Cess is imposed on intra state taxable supplies in addition to GST, but supplies to recipients who provide a GST registration number are exempt. TDS registration qualifies as GST registration, so supplies to government departments or local authorities holding GST registration are exempt. Only taxable persons with cess liable supplies must file the Kerala Flood Cess Return in Form KFC-A and pay the cess; taxpayers without cess liable supplies in a financial year need not file, though once liable in a period they must file for subsequent periods and may submit a 'nil return'. Circulars GST - States Mon, 21 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62932