The Kerala GST Department vide Notification No. 1/2022 – State Tax dated February 25, 2022 has extended the due date for filing annual Kerala Flood Cess return (“the Return”) in Form KIC-A1 for the year 2019-20 and 2020-21 till March 15, 2022, due to some technical issues faced by the taxpayers resulting in non-furnishing of the return on time.
The electronic system for the filing of the Return has now been developed and is made available for the public.
Earlier, the Kerala GST Department vide Notification No.07/2020 – State Tax dated April 28, 2020, had extended the due date for filing the return for the tax period as specified below, for the certain class of registered persons, till the date mentioned below, namely:-
|
Sl. No. |
Class of registered persons | Tax Period | Date extended |
| (1) | (2) | (2) |
(4) |
|
1 |
Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year | February, 2020, March, 2020 and April, 2020 | 24th day of June, 2020 |
|
2 |
Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees five crores in the preceding financial year | February, 2020 and March, 2020 |
29th day of June, 2020 |
|
April, 2020 |
30th day of June 2020 |
||
|
3 |
Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year |
February, 2020 |
30th day of June 2020 |
|
March, 2020 |
3rd day of July | ||
|
April, 2020 |
6th day of July, 2020 | ||
|
4 |
Taxpayers having an aggregate turnover of more than rupees 5 crore rupees in the previous financial year |
May, 2020 |
27th June, 2020 |
| Taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year |
May, 2020 |
12th of July, 2020 |
The Notification can be accessed at: https://a2z-bucket.s3.ap-south-1.amazonaws.com/wp-content/uploads/2022/02/Kerala-GST-Notification-25022022.pdf