India Entry & Business Startup Consultings

Kerala Flood Cess (KFC) with effect from 1st June 2019

The Government of Kerala has appointed 1st June 2019 as the date with effect from which the Kerala Flood Cess (KFC) shall be levied and collected.

  • Not applicable to composition dealers.
  • Not applicable on B2B supplies.
  • Shall be levied on intra-state (within Kerala) supplies of goods or services or both made by the taxable person to an unregistered person(B2C Local).
  • Shall be collected on the taxable value of supplies.
  • Cess collected shall be shown separately in the invoice.
  • Submission of monthly return in Form KFC-A
  • Due date same as GSTR 3B
  • There shall be no refund of KFC paid along with the return.


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