FORM NO. KFC-AA

[See rule 5 (1)]

Kerala Flood Cess Rules, 2019

Reference No: Date:..................

To

GSTIN ......................

Name ......................

Address ......................

Notice to return defaulter in payment of Kerala Flood Cess Tax Period -

1. Being a tax payer liable to pay Kerala Flood Cess, you are required to furnish Kerala Flood Cess return electronically as per rule 3 of Kerala Flood Cess Rules, 2019 for the supplies made and to discharge cess liability for the aforesaid tax period by due date. It has been noticed that you have not filed the said return till date.

2. You are, therefore, requested to furnish the said return within fifteen days, failing which the cess liability will be assessed under sub-section (4) of section 14 of the of the Kerala Finance Act, 2019 (5 of 2019), based on the relevant material available with this office. Please note that, in addition to cess so assessed, you will also be liable to pay interest at the rate of 18% per annum.

3. Please note that no further communication will be issued for assessing the liability.

4. The notice shall be deemed to have withdrawn in case the return referred above, is filed by you in the manner prescribed.