Compensation cess compliance requires prescribed payment, return filing, and refund procedure aligned with the GST framework. Taxable persons making taxable supplies are required to pay compensation cess, furnish prescribed returns with GST returns, and apply for refunds in the prescribed form. For returns and refund claims, the Central Goods and Services Tax Act and its rules apply, as far as may be, to the levy and collection of the cess, except for the form to be filed.
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.
Compensation cess compliance requires prescribed payment, return filing, and refund procedure aligned with the GST framework.
Taxable persons making taxable supplies are required to pay compensation cess, furnish prescribed returns with GST returns, and apply for refunds in the prescribed form. For returns and refund claims, the Central Goods and Services Tax Act and its rules apply, as far as may be, to the levy and collection of the cess, except for the form to be filed.
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