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    <description>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.</description>
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      <description>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.</description>
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