(1) Every taxable person liable to pay the Kerala Flood Cess shall file a monthly return in Form No.KFC-A on or before the due date for filing of GSTR-3B return, specified under rule 61 of the Kerala Goods and Services Tax Rules, 2017.

(2) The return shall be filed electronically through the official portal 'www.keralataxes.gov.in' and e-payment of Kerala Flood Cess due shall be made along with such return.

(3) In order to e-file cess return and payment of cess, one time 'user ID and password' shall be generated from the portal.

(4) The details of outward supplies of goods or services or both, attracting the Kerala Flood Cess made to unregistered persons or not in furtherance of business to registered persons shall be mentioned in the return.

(5) The details of outward supplies of goods or services or both, specified under sub-rule (4) above shall match with the corresponding details of outward supply of goods or services or both as per GSTR-1.

(6) No refund of Kerala Flood Cess paid to Government shall be allowed, except in the following circumstances,-

(i) flood cess collected from a recipient of goods or services for which flood cess was not leviable:

Provided that no refund shall be allowed in this case unless,-

(a) the tax payer provides proof of return of the amount collected as flood cess or such portion thereof, as the case may be, to the recipient, in cases where such flood cess was collected from such recipient; or

(b) furnish a certificate from the recipient of such supply to the effect that no flood cess has been paid by the recipient on such supply.

(ii) flood cess collected and paid, but the corresponding supply has not been completed;

(iii) multiple e-payments of same flood cess due amounts made along with return due to technical defects in the treasury payment gateway.

(7) The provisions of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) and Central Goods and Services Tax Act, 2017 (Central Act 12 of 2017), and the rules made thereunder, including those relating to definitions, authorities, assessment, audits, non-levy, non-filing of return, short-levy, interest, appeals, recovery of tax, offences and penalties, shall, as far as may be, mutatis mutandis, apply, in relation to the levy and collection of cess leviable under sub-rule (1) of rule 2, as they apply in relation to the levy and collection of tax on the intra-state supplies under the said Act or the rules made thereunder.