GST and Kerala Flood Cess on Sales Transaction

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 Search for Page or Report 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

Tip

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

See Also

Exempted Sales

Note

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