Goods And Services Tax (Compensation To States) Act, 2017
Section 9 - Returns, payments and refunds
Section 9 - Requirements for Tax Returns, Payments, and Refunds
Section 9 outlines the responsibilities of taxable individuals regarding returns, payments, and refunds related to the cess. Taxable individuals who supply goods or services must pay the cess as required. They must also submit returns using specified forms, which should be filed alongside their returns under the Central Goods and Services Tax Act. Additionally, they can apply for refunds of the cess paid using prescribed forms.
The process for filing returns and claiming refunds under this section follows the guidelines of the Central Goods and Services Tax Act. This means that, except for the specific forms used, the same rules and procedures apply to the cess as they do for the central tax. This ensures consistency in how the cess and central tax are managed, making it easier for taxable individuals to comply with their obligations under both the cess and the central tax frameworks.
Note: It is an AI generated summary for reference purpose only.
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.
(2) For all purposes of furnishing of returns and claiming refunds, except for the form to be filed, the provisions of the Central Goods and Services Tax Act and the rules made thereunder, shall, as far as may be, apply in relation to the levy and collection of the cess leviable under section 8 on all taxable supplies of goods or services or both, as they apply in relation to the levy and collection of central tax on such supplies under the said Act or the rules made thereunder.
