Kerala Flood Cess would be applicable from 1 August, 2019 onwards as per notification No. S.R.O. 436/2019 dated 29/06/2019 for a period of two years. Recently, FAQ in relation to Kerala Flood Cess has been released by Kerala Government. Some additional points in regard to Kerala Flood Cess are as under:
- GSTIN will be treated as Registration Number for Kerala Flood Cess; T ax payer has to login on the official website "www.keralataxes.gov.in" 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;
- 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;
- Tax due for a month has to be remitted on or before 20th of the succeeding month.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
