TMI BlogThe Kerala Flood Cess Rules, 2019.X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 supplies of goods or services or both made by a taxable person to an unregistered person in respect of supplies specified in the TABLE under sub-clause (2) of clause 14 of the Kerala Finance Bill, 2019. (2) Kerala Flood Cess shall be collectable on the taxable value of supplies specified in the table under sub-clause (2) of clause 14 of the Kerala Finance Bill, 2019. (3) The Kerala Flood Cess collected under sub-rule (2) above shall be shown separately in the invoice and paid over to the Government along with the return. 3. Submission of monthly return.- (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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: .. GST Circle: Date: .. GSTIN LEGAL NAME OF BUSINESS TRADE NAME CONSTITUTION OF BUSINESS PARTICULARS OF KERALA FLOOD CESS PAYABLE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 decided to levy a cess called the Kerala Flood Cess for the purposes of providing reconstruction, rehabilitation and compensation needs which had arisen due to the massive flood which occurred in the State of Kerala in the month of August, 2018, for a period of two years, Now, in accordance with the relevant provisions of the said Bill, Government have decided to prescribe the manner of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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