Kerala GST Dept issued Instructions for Refund of Kerala Flood Cess

The Kerala GST Department issued Instructions vide Circular No. 09/2024 dated May 24, 2024 regarding the Refund of Kerala Flood Cess in reference to Notification S.R.O No. 1284/2023 dated November 28, 2023 of Government of Kerala and Government letter No. B1/21/2024-TD dated March 27, 2024.

The Government, vide Notification referred above amended the Kerala Flood Cess Rules 2019, to include refund provision in Kerala flood Cess Rules. The Application for refund of Kerala Flood Cess shall be submitted manually in Form KFC RFD-1, before the expiry of two years from the last day of the financial year in which such supply was made or before the expiry of two years from the date of notification of the Kerala Flood Cess (Amendment) rules, 2023, whichever is later. In order to streamline the refund process, the following guidelines are issued in exercise of the powers conferred under sub-rule (13) of Rule 3A of the Kerala Flood Cess Rules 2019.