Returns, payments and refunds.
Section 9
GST
GST (COMPENSATION TO STATES)
Goods And Services Tax (Compensation To States) Act, 2017
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 ce
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