{"act":{"id":"goods-services-tax-compensation-states-act-2017-madhya-pradesh","short_title":"The Goods and Services Tax (Compensation To States) Act, 2017","long_title":null,"act_number":"15","act_year":2017,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Madhya Pradesh","unit":"section","section_count":14,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":"goods-services-tax-compensation-states-act-2017","text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/e97cb548-a951-4f19-ad2d-568fdedd7a2c.pdf","url":"https://indiacode.ecourtsindia.com/goods-services-tax-compensation-states-act-2017-madhya-pradesh/"},"unit":"section","section":{"number":"9","heading":null,"text":"(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; along wris Act. (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. (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 thereunder, 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. Crediting proceeds of cess to Fund.","html":"<p>(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; along wris Act. (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. (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 thereunder, shall, as far as may be, apply in relation to the levy and collection of the cess leviable under section <a href=\"/goods-services-tax-compensation-states-act-2017-madhya-pradesh/section/8/\">8</a> 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. Crediting proceeds of cess to Fund.</p>","words":165,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/goods-services-tax-compensation-states-act-2017-madhya-pradesh/section/9/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/e97cb548-a951-4f19-ad2d-568fdedd7a2c.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/39a41129-f024-41a3-a9cc-7528e3b09807/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}