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TMI BlogKerala Flood Cess (Third Amendment) Rules, 2019.X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 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 Ker ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12. after FORM No. KFC-A, the following FORMS shall be inserted, namely:- FORM NO. KFC-AA [See rule 5 (1)] Kerala Flood Cess Rules, 2019 Reference No: Date:....................... To GSTIN........................... Name........................... Address........................... Notice to return defaulter in payment of Kerala Flood Cess Tax Period - 1. Being a tax payer liable to pay Kerala Flood Cess, you are required to furnish Kerala Flood Cess return electronically as per rule 3 of Kerala Flood Cess Rules, 2019 for the suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sl.No. Rate of Cess Turnover attracting Cess Cess due Interest Penalty (1) (2) (3) (4) (5) (6) 5. Amount Deposited (Amount in Rs) Sl.No. Tax period Cess Interest Penalty To ..... X X X X Extracts X X X X X X X X Extracts X X X X
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