(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 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) There shall be no refund of the Kerala Flood Cess paid along with the returns.

(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.