Kerala State Goods and Services Tax Department—Refund of Kerala Flood Cess—Instructions issued

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.... Dated: 24-05-2024 File No. CT/5431/2020-C4 Circular No. 9/2024 Subject: Kerala State Goods and Services Tax Department-Refund of Kerala Flood Cess-Instructions issued-Regarding. Ref : 1. Notification S. R. O No. 1284/2023 dated November 28, 2023 of Government of Kerala          2. Government letter No. B1/21/2024-TD dated March 27, 2024. I. Government, v....

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.... officer in the jurisdictional Taxpayer Services Division. 2. The refund applications filed by the taxpayers in their respective jurisdiction shall be processed by the respective proper officers. 3. After processing, if the claim is approved partially or fully by the proper officer, the Refund Sanction Order (Form KFC RFD-6) along with the Refund Payment Order (Form KFC RFD-5) is....

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....t, vide Letter No. B1/21/2024-TD dated March 27, 2024, the Head of Account for refund of Kerala Flood Cess will be the head of account in which the excess payment has been made, which is shown below : MH - 0040 Tax on sales, Trade, etc. MIH - 800 Other Receipt SH - 89 Kerala Flood Cess SSH - (01) Collections SSH - (02) Penalty SSH - (03) Intere....

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....possible so that, the DDO will have enough time to process the payment within the time-limit prescribed under the Rules. II. Any difficulty in implementing the above instructions may be informed at the earliest. Ajit Patil, IAS  Commissioner of State Tax Annexure 1 Kerala Flood Cess Refund Register Sl. No Name of Taxpayer GSTIN Jurisdiction-Center/State Number & ....