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Because Kerala Flood CESS (KFC) is no longer applicable, the content in this article is no longer needed and will be removed in the coming months.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, that is, B2C supplies. Kerala Flood CESS is required to be shown separately on the invoice.
Create a sales invoice
- Choose the
icon, enter Sales Invoice, and then choose the related link. - Select Customer on Sales Invoice header, GST customer type should be Unregistered.
- 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 13700 SGST/UTGST Payable Account -1800 CGST Payable Account -1800 Kerala Flood Cess -100 Sales Account -10000
Tipp
System automatically updates 'Nature of Supply' B2C for Unregistered Customer.