Section 9(1) in Goods and Services Tax (Compensation to States) Act, 2017
(1)Every taxable person, making a taxable supply of goods or services or both, shall-(a)pay the amount of cess as payable under this Act in such manner;(b)furnish such returns in such forms, along with the returns to be filed under the Central Goods and Services Tax Act; and(c)apply for refunds of such cess paid in such form, as may be prescribed.
