Kerala Flood Cess Rules 2019 Amended

[Notification No. S.R.O. No. 505/2019 G.O.(P)No.116/2019/Taxes dated 30th July, 2019]

In excercise of the powers conferred by sub-section (1) of section 14 of the Kerala Finance Act, 2019 (5 of 2019), the Government of Kerala hereby make the following further amendment to the notification issued under G.O.(P) No.80/2019/TAXES dated 25th day of May, 2019 and published as S.R.O. No.359/2019 in the Kerala Gazette Extraordinary No.1240 dated 25th May, 2019, namely:-

AMENDMENT

1. 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 of any doubts, it is clarified that the provisions under section 6 of Kerala State Goods and Services Tax Act, 2017 (20 of 2017) notifications and circulars issued thereunder shall not be applicable for the levy of Kerala Flood Cess.

5. Notice to non-filers of returns. -

(1) A notice in Form KFC-AA shall be issued, electronically, to a taxable person who fails to furnish return under rule 3.

(2) Every taxable person, who is defaulter in filing Kerala Flood Cess return shall submit return and make payment of Cess within 10 days of receipt of the notice as per sub-rule (1)

(3) In case, the tax payer continues to default in filing Kerala Flood Cess return, the proper officer shall proceed to assessment demanding Kerala Flood Cess.

(4) The summery assessment order along with details of demand shall be issued in Form KFC-AAA.

6. Annual return. -

Every taxable person liable to make payment of Kerala Flood Cess shall file annual return in Form KFC-A on or before the due date for the month of September following the end of financial year. At the time of filing annual return, the taxable person can incorporate any amendment required in the details furnished in the monthly returns filed and if it results in any additional liability, the same shall be paid along with interest.

7. Self Assessment.

Where the return filed are found to be correct, the assessment relating to the return period shall be deemed to have been completed on filing of annual return.

8. Determination of 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 person shall be treated as if it were an arrear of land revenue and may be recovered without prejudice to any other mode of recovery.

11. in Form No. KFC-A, for the table under heading "PARTICULARS OF KERALA FLOOD CESS PAYABLE", the following table shall be substituted, namely:-

Sl. No.	Category of Supply	Value of intra-state supply		Rate of Kerala Flood cess on value of supply	Kerala Flood Cess payable.
		To taxable person having GST registration in the State, not in furtherance of business	To unregiste red persons	Total
1	Taxable supply at the rate of 1.5% SGST
2	Taxable supply at the rate of 6% SGST
3	Taxable supply at the rate of 9% SGST
4	Taxable supply at the rate of 14% SGST