Kerala Govt. extends filing ‘Flood Cess Return’ for period February 2020 to May 2020 [Read Notification]

Flood Cess Return - Kerala -Taxscan

The Kerala Government has extended the last date for filing Kerala Flood Cess Return for the period of February 2020 to May 2020, in view of practical difficulties faced by taxpayers due to the unprecedented spread of pandemic COVID-19.

As per the notification dated June 29, 2019, and published in the Kerala Gazette dated July 01, 2019,  the Government of Kerala had decided to implement the Kerala Flood Cess with effect from August 01, 2019. As per the notification issued under dated May 25, 2019, and published, the Government has 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.

However, 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 has been examined by the state  government and found that the issues raised need to be redressed.

The Government of Kerala through notification extended the due date for filing Kerala Flood Cess return for the tax period.

The circular clarified that a class of registered persons having an aggregate turnover of more than rupees 5 crores in the preceding financial year may pay the tax latest by June 24, 2020.

A class of registered persons having an aggregate turnover of more than rupees 1.5 crores and up to rupees five crores in the preceding financial year may pay the tax latest by June 29, 2020, and 30 June, 2020.

A class of registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year may pay the tax latest by June 30, 2020; July 3, 2020, or July 6, 2020.

A class of registered persons having an aggregate turnover of more than rupees 5 crore rupees in the previous financial year  may pay the tax latest by June 27, 2020.

A class of registered persons having an aggregate turnover of up to rupees five crore rupees in the previous financial year may pay the tax latest by July 12, 2020.

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