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TMI BlogKerala Flood Cess (Third Amendment) Rules, 2019.X X X X Extracts X X X X X X X X Extracts X X X X ..... Short title and commencement.- (1) These rules may be called the Kerala Flood Cess (Third Amendment) Rules, 2019. (2) They shall come into force on the 1st day of August, 2019. 2. Amendment of the rules.- In Kerala Flood Cess Rules, 2019,- in rule 3, in sub-rule (4), after the words "unregistered persons", the word "or not in furtherance of business to registered persons" shall be inserted. 3. after rule 3, the following rules shall be inserted, namely:- "4. Proper Officer. - Proper officer designated under the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) shall be deemed to be the proper officers for the purpose of sub-section (4) of section 14 of the Kerala Finance Act, 2019 (5 of 2019). Explanation:- For the removal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kerala Flood Cess not paid or short paid.- Where it appears to the proper officer that Kerala Flood Cess has not been paid or short paid, he shall serve notice in form KFC-AA on the person chargeable with Kerala Flood Cess which has not been so paid or which has been so short paid to pay the same along with interest at the rate of 18% per annum. The summery assessment order along with details of demand shall be issued in Form KFC-AAA. 9. Offences and penalties.- Where a person who supplies any goods or service or both and liable to pay Kerala Flood Cess, failed to file return or remit Kerala Flood Cess shall be liable to a penalty equal to the cess amount payable. 10. Mode of recovery of cess.- Kerala Flood Cess due from a taxable pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... failing which the cess liability will be assessed under sub-section (4) of section 14 of the of the Kerala Finance Act, 2019 (5 of 2019), based on the relevant material available with this office. Please note that, in addition to cess so assessed, you will also be liable to pay interest at the rate of 18% per annum. 3. Please note that no further communication will be issued for assessing the liability. 4. The notice shall be deemed to have withdrawn in case the return referred above, is filed by you in the manner prescribed. Signature................................. Name...................................... Designation.............................. FORM NO. KFC-AAA [See rule 5(4)] Kerala Flood Cess Rules, 2019 SUMMARY OF THE ..... X X X X Extracts X X X X X X X X Extracts X X X X
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