Hi, to begin with it is very important for you to remember that you DO NOT have to repeat your board exams as the certificate is valid for 4-5 years. So, you can take gap year for more than 1 year as well. Yes, you can give KCET and JEE Mains again in the next academic cycle. There is no official procedure that you need to follow for taking a gap year. Just make sure you write your passing year carefully in the exam's application. I hope this clears all your doubts if not you can comment back on this itself and I will try to help you out. All the best!