The Kerala Flood Cess Rules, 2019.

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....ala Finance Bill, 2019 (Bill No. 185 of the fourteenth Kerala Legislative Assembly), the Government of Kerala hereby make the following rules, namely:- RULES 1. Short title and Commencement.- (1) These rules may be called the Kerala Flood Cess Rules, 2019. (2) They shall come into force on the 1st day of June, 2019. 2. Levy and Collection.- (1) Kerala Flood Cess shall be levied on intra-state ....

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.... (2) The return shall be filed electronically through the official portal 'www.keralataxes.gov.in' and e-payment of Kerala Flood Cess due shall be made along with such return. (3) In order to e-file cess return and payment of cess, one time 'user ID and password' shall be generated from the portal. (4) The details of outward supplies of goods or services or both, attracting the Kerala F....

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....evy and collection of cess leviable under sub-rule (1) of rule 2, as they apply in relation to the levy and collection of tax on the intra-state supplies under the said Act or the rules made thereunder. FORM No. KFC-A [See Rule 3] KERALA FLOOD CESS RULES, 2019 RETURN FOR KERALA FLOOD CESS Statement Ref: ……………………………......

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....rate of 14% SGST 1% 5. All Services under SGST 1% Total Authorized Signatory By order of the Governor, VENUGOPAL. P., Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) As per clause 14 of the Kerala Finance Bill, 2019 (Bill No, 185 of fourteenth Kerala Legislative Assembly), the Government have deci....