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<h1>Taxpayers under CGST Act, 2016 must file returns, pay dues, and claim cess refunds as per prescribed rules.</h1> Every taxable person registered under the Central Goods and Services Tax (CGST) Act, 2016, who makes a taxable supply of goods or services, must file returns in prescribed formats, pay amounts due, and apply for refunds of cess paid. The processes for filing returns and claiming refunds are governed by the provisions of the CGST Act, 2016, and its rules, which also apply to the levy and collection of cess on taxable supplies under this Act, similar to the levy and collection of CGST.