Cess payment and return obligations: cess follows CGST return and refund procedures, with prescribed forms required. Taxable persons must pay the cess, furnish prescribed returns along with Central Goods and Services Tax returns, and apply for refunds of cess in prescribed form; for furnishing returns and claiming refunds, the provisions and rules of the Central Goods and Services Tax Act apply as far as possible except for the specific form to be filed under this Act.