Other provisions relating to GST Compensation Cess
Taxable person will have to pay tax and file returns.
All provisions relating to filing returns under IGST Act will apply in case of GST Compensation Cess – section 9 of GST (CSLR) Act.
All provisions of CSGT Act and IGST Act will apply to GST Compensation Cess – section 11(1) and 11(2)of GST (CSLR) Act.