Section 9 of the GST (Compensation to States) Act, 2017

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GST›GST (Compensation to States) Act, 2017

At a glance

Bars, duties and time limits

9(1)A taxable person making taxable supplies must pay cess in the prescribed manner, furnish prescribed returns along with CGST returns, and apply for refunds of cess paid in the prescribed form.

Procedure, powers and definitions

9(2)For furnishing returns and claiming refunds of cess under section 8, CGST provisions and rules apply as far as may be, except for the form to be filed.
9(2)The law does not settle which adaptations of the CGST provisions and rules are permitted while preserving the return and refund purposes, qualifications and exclusion for forms.

Every taxable person making taxable supplies must pay cess, furnish the prescribed cess returns along with CGST returns, and use the prescribed form to apply for refund of cess paid. For returns and refunds relating to the section 8 levy, CGST provisions and rules apply as far as may be, except for the form to be filed. The law does not settle which adaptations are permitted.^[1]

Quick facts

Section 9, GST (Compensation to States) Act, 2017

Returns, payments and refunds

Provision
Act	Goods and Services Tax (Compensation to States) Act, 2017
Section title	Returns, payments and refunds
Related provisions
Rules	Rule 2 of the Compensation Cess Rules, 2017
Sections	8
Structure 9(1)(a)Taxable-person payment evidence 9(1)(b)Return alongside CGST return 9(1)(c)Refund application form 9(2)Imported return/refund scope and form exclusion 9(2)Imported return/refund adaptation — Act provision 9(2)Imported CGST Rules adaptation
Source
Law text	CBIC tax information portal, served on 17 September 2026^[1]

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.^[1] The Act as published in the Gazette of India is the legal source.

Section 9, verbatim (show)

Section 9. Returns, payments and refunds

(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

cess

paid in such form, as may be prescribed.

(2) For all purposes of furnishing of returns and claiming refunds, except for the form to be filed, the provisions of the Central Goods and Services Tax Act and the rules made there under, shall, as far as may be, apply in relation to the levy and collection of the

cess

leviable under section 8 on all taxable supplies of goods or services or both, as they apply in relation to the levy and collection of central tax on such supplies under the said Act or the rules made thereunder.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.