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.