Section 9 – Acts – GST (COMPENSATION TO STATES) – GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017 – Section 9 – Returns, payments and refunds. 9. (1) Every taxable person, making a taxable supply of goods or services or both, shall- (a) pay the amount of cess as payable under this Act in such manner; (b) furnish such returns in such forms, along with the returns to be filed under the Central Goods and Services Tax Act; and (c) apply for refunds of such cess paid in such form, as may b
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