Discontinuance of Kerala Flood Cess (KFC) with effect from 1st August 2021: Railway Board Order RBA No. 40/2021
(भारत सरकार) GOVERNMENT OF INDIA
(रेल मंत्रालय) MINISTRY OF RAILWAYS
(रेलवे बोर्ड) RAILWAY BOARD
RBA No. 40/2021
GST Circular No. 23/2021
GST Matter/Most Immediate
No. 2017/AC-I1/1/11/GST References 29th July 2021
All Zonal Railway/Production Units
Sub: – Discontinuance of Kerala Flood Cess (KFC) with effect from 1st August 2021
Ref:- (1) RBA No. 48/2020/GST Circular No. 27/2020 (dated 21st May 2020)
(2) RBA No. 67/2019/GST Circular No. 20/2019 (dated 09th August 2019)
(3) RBA No. 52/2019/GST Circular No. 19/2019 (dated 01st July 2019)
Railway Board vide circulars cited under reference above had highlighted various provisions concerning Kerala Flood Cess (““KFC”).Now, Kerala GST Department, vide press release dated 23 July 2021 has stipulated discontinuance of KFC levy with effect from 01 August 2021. A copy of such press release is annexed herewith as ‘Annexure 1’.
Pursuant to the said press release, the following shall be duly ensured:
- No levy of KFC on invoices, credit and debit notes for outward supplies dated 01st August 2021 and afterwards.
- Pending invoices, credit and debit notes (if any) for outward supplies for period till 31st July 2021 shall be raised at the earliest on or before 31st July 2021 along with levy of KFC.
- All pending KFC returns (under Form “KFC-A”) shall be duly filed for period till 31st July 2021. Respective payments for KFC collected from customers shall also be duly deposited.
Necessary action may be undertaken in consultation with GST consultants.
Encl:- As above & oxo
I. All EDs, ED level empowered Committee, Railway Board
2. All Directors, Director level GST Cell, Railway Board
3. PFAs, All Zonal Railways and Production Units
4. GM/Finance and GSTM, CRIS, NDLS
5. MD, CRIS, Chanakyapuri, New Delhi