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<h1>Taxable Persons Must Pay Cess and Submit Returns Under GST Act 2017; Refunds Follow Central GST Rules</h1> Every taxable person making a taxable supply of goods or services must pay the cess as required under the Goods and Services Tax (Compensation to States) Act, 2017. They must also submit returns in specified forms alongside those required under the Central Goods and Services Tax Act and apply for cess refunds in prescribed forms. The provisions of the Central Goods and Services Tax Act and its rules apply to the furnishing of returns and claiming refunds for the cess, similar to how they apply to central tax on taxable supplies.