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Because Kerala Flood CESS (KFC) is no longer applicable, the content in this article is no longer needed and will be removed in the coming months.

Kerala Flood CESS (KFC) is applicable on all intra-state supplies of goods and/or services, made by taxable person to an unregistered person i.e. B2C supplies. Kerala Flood CESS is required to be shown separately on the invoice.

Create a sales invoice

1. Choose the icon, enter Sales Invoice, 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 should not be blank on Item or G/L Account.

For example, there is a sales invoice for INR 10,000 and 18% GST (i.e. 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 will appear 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 will be as following:

  Particulars	Amount
  Customer Account	13700
  SGST/UTGST Payable Account	-1800
  CGST Payable Account	-1800
  Kerala Flood Cess	-100
  Sales Account	-10000

Tipp

System will automatically update 'Nature of Supply' B2C for Unregistered Customer.

See Also

Exempted Sales

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