Returns and refunds for GST compensation cess require prescribed formats and follow Central Goods and Services Tax Act provisions. Taxable persons registered under CGST must furnish returns and pay compensation cess in prescribed formats, file those returns along with CGST returns, and apply for refunds of cess in prescribed forms. Except for the specific filing format, the provisions and rules of the Central Goods and Services Tax Act and its rules shall, so far as applicable, govern the levy, collection, payment and refund of the compensation cess on taxable supplies.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Returns and refunds for GST compensation cess require prescribed formats and follow Central Goods and Services Tax Act provisions.
Taxable persons registered under CGST must furnish returns and pay compensation cess in prescribed formats, file those returns along with CGST returns, and apply for refunds of cess in prescribed forms. Except for the specific filing format, the provisions and rules of the Central Goods and Services Tax Act and its rules shall, so far as applicable, govern the levy, collection, payment and refund of the compensation cess on taxable supplies.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
