Kerala Flood Cess Applicability and Calculation

Kerala Flood Cess

  • ·        Kerala Flood Cess is applicable from the 1st August, 2019 onwards as per notification No. S.R.O. 436/2019 dated 29/06/2019 for a period of two years.
  • ·        Kerala Flood Cess is applicable only for intra-state supply.
  • ·        It can be collected from customers by showing separately in the invoices.
  • ·        Interest @ 18% will be applicable for delayed payment of Cess

Kerala Flood Cess KFC Return

The tax payer has to login the official website “” to generate user ID and password. While entering GSTIN number, one time password (OTP) will be sent to the mobile number of authorized representative for creating used ID and password. After login to the system, tax payers shall furnish the details of turnover applicable for Kerala Flood Cess and make e-Payment of Kerala Flood Cess. Detailed procedure for the filing of return will be released separately.

As per GST Law, the tax due for a month has to be remitted on or before 20th of the succeeding month in GSTR 3B return. Due date for filing GSTR 3B shall be applicable for the Kerala Flood Cess return.

Kerala Flood Cess Calculation

The CGST and SGST collection shall not be included in the value of supply. Eg:- If the value of supply is Rs.100/- and tax rate of the commodity is 12% GST, the invoice to be raised as shown below:

Value of supply - Rs.1000/-

CGST                   - Rs.60/-

SGST                    - Rs.60/-

Cess                     - Rs.10/-

Total sales value - Rs.1130/-