GST and Kerala Flood Cess on sales transaction

Wichtig

Because Kerala Flood CESS (KFC) is no longer applicable, the content in this article is no longer needed and will be removed in the coming months.

The following historical example describes Kerala Flood Cess on intrastate supplies to an unregistered customer, or B2C supplies. The cess was shown separately on the invoice. The example doesn't describe a current tax requirement.

Create a sales invoice

  1. [!INCLUDE [open-search](../../includes/open-search.md)] Enter Sales Invoices, and then choose the related link.
  2. Select Customer on Sales Invoice header, GST customer type should be Unregistered.
  3. Select Item Code for goods or G/L Account for service sales on Sales Invoice line. GST Group Code, HSN/SAC Code shouldn't be blank on Item or G/L Account.

For example, there's a sales invoice for INR 10,000 and 18% GST (that is, 9% CGST and 9% SGST/UTGST in case of Intra-State or Intra-Union Territory transaction) and 1% Kerala Flood Cess has to be charged on the invoice amount.

  • GST calculation appears in the Fact Box as following:

    Component Amount
    GST Base Amount 10,000
    CGST 900
    SGST 900
    KFC 100

  • On posting the sales invoice for Intra-State or Intra-Union Territory sale of goods to unregistered customer, GL Entries are as following:

    Particulars Amount
    Customer Account 11900
    SGST/UTGST Payable Account -900
    CGST Payable Account -900
    Kerala Flood Cess -100
    Sales Account -10000
Tipp

System automatically updates 'Nature of Supply' B2C for Unregistered Customer.

Exempted Sales

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