Returns, payments and refunds.

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..... e 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 ret .....

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..... tion 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 .....

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