Kerala GST Department Issues Adjudication Instructions for Non-Filing and Short Payment of Kerala Flood Cess

The Kerala GST Department has issued adjudication instructions for non-filing and short payment of the Kerala Flood Cess. The instructions outline the procedures for adjudicating cases of non-compliance with the Kerala Flood Cess regulations. The department emphasized the importance of timely filing and accurate payment of the cess, which was introduced to fund flood relief and rehabilitation efforts in Kerala. The instructions provide guidelines for assessing officers to follow in cases of non-filing or short payment, including issuing show-cause notices and conducting hearings. The department aims to ensure compliance with the cess regulations and to take appropriate action against defaulters. These instructions highlight the Kerala GST Department’s commitment to enforcing compliance and ensuring that the cess is collected effectively to support flood relief efforts.