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May 13, 2020

Kerala Govt. notifies extension for filing ‘Flood Cess Return’ for period Feb to May

by facelesscompliance in GST, GST Circular Notification

Government of Kerala has issued a Notification No. 7/2020-State Tax dated April 28,2020 in which Kerala Govt. notifies extension for filing ‘Flood Cess Return’ for period Feb to May. Commissioner of State Tax hereby extends the due date for filing Kerala Flood Cess return 

As per the notification issued under G. O. (P) No. 96/2019/TAXES dated 29th June, 2019 and published as S.R.O. No. 435/2019 in the Kerala Gazette Extraordinary No. 1445 dated 1st July, 2019 the Government of Kerala had decided to implement the Kerala Flood Cess with effect from 1-8-2019. As per the notification issued under G. O. (P) No. 80/2019/TAXES dated 25th May, 2019 and published as S.R.O. No. 359/2019, the Government have further notified that the due date for filing GSTR 3B return is applicable for return for Kerala Flood Cess also.The Flood Cess returns are accordingly to be filed on or before the 20th of the succeeding month.

But various trade bodies/organizations have raised certain practical difficulties with regards to the filing of Kerala Flood Cess returns along with GSTR 3B returns due to the unprecedented spread of pandemic COVID-19. The matter have been examined and found that the issues raised need to be redressed.

In the circumstances, in exercise of the powers conferred by section 168 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) read with sub-section (4) of section 14 of Kerala Finance Act, 2019 and subrule (5) of rule 61 of the Kerala State Goods and Services Tax Rule, 2017, the Commissioner of State Tax hereby extends the due date for filing Kerala Flood Cess return for the tax period as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, to the date mentioned in the corresponding entry in column (4) of the said Table, namely:-

Sr. No.Class of registered personsTax PeriodDate extended
 1.Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial yearFebruary, 2020, March, 2020 and April, 2020  June 24, 2020
 2. (A)Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees 5 crores in the preceding financial yearFebruary, 2020 and March, 2020  June 29, 2020  
2. (B)Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees 5 crores in the preceding financial year  April, 2020  June 30 ,2020
3. (A)Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year  February, 2020  June 30, 2020
3. (B)Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year  March, 2020  July 3, 2020
 3. (C)Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year  April, 2020  July 6 , 2020
4. (A)Taxpayers having an aggregate turnover of more than rupees 5 crores rupees in the previous financial year     MAY,2020    June 27, 2020
4. (B)Taxpayers having an aggregate turnover of up to rupees 5 crore rupees in the previous financial year      MAY,2020    July 12, 2020

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