Section 9 – Draft-Bills-Reports – GST – Compensation to the States for Loss of Revenue – Draft – Goods and Services Tax (Compensation to the States for Loss of Revenue) Act, 2016 – [November 2016] – Section 9 – 9. RETURNS, PAYMENTS AND REFUNDS (1) Every taxable person registered under CGST Act, 2016, making a taxable supply of goods and/or services, shall furnish such returns in such formats, as may be prescribed, along with the returns to be filed under the Central Goods and Services Tax Act,
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