RETURNS, PAYMENTS AND REFUNDS

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....nue) Act, 2016 - [November 2016]<br>9. RETURNS, PAYMENTS AND REFUNDS (1) Every taxable person registered under CGST Act, 2016, making a taxable supply of goods and/or services, shall furnish ....

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.... to be filed, the provisions of the Central Goods and Tax Act, 2016, and the rules made thereafter, shall, as far as may be, apply in relation to the levy and collection of the cess leviable under sec....