9. Returns, payments and refunds. (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 be prescribed.
Section 9 • THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017
Section 9. Returns, payments and refunds
the-goods-and-services-tax-compensation-to-states-act-2017-sec-9.json
•
Section 9
{
"act_title": "THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017",
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"section": {
"number": "9",
"title": "Section 9. Returns, payments and refunds",
"chapter": null,
"content": "9. Returns, payments and refunds. (1) Every taxable person, making a taxable supply of goods or services or both, shall-\n (a) pay the amount of cess as payable under this Act in such manner;\n (b) furnish such returns in such forms, along with the returns to be filed under the Central Goods and Services Tax Act;\n and (c) apply for refunds of such cess paid in such form, as may be prescribed.",
"footnote": "",
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