Every taxable person liable to make payment of Kerala Flood Cess shall file annual return in Form KFC-A1 on or before the due date for the month of September following the end of financial year. At the time of filing annual return, the taxable person can incorporate any amendment required in the details furnished in the monthly returns filed and if it results in any additional liability, the same shall be paid along with interest.

Provided that the said person shall file annual return in Form KFC-A1 for the financial year 2019-20 on or before the 31st day of January, 2021.

Provided further that the Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual Cess return in Form KFC-A1.