Section 59 of CGST Act 2017: Self Assessment of Taxes Payable

Section 59 : “Self Assessment of Taxes Payable” (CGST Act, 2017)

Provisions under Section 59 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Self Assessment of Taxes Payable”, are as under:

Every registered person shall self-assess the taxes payable under this Act and furnish a return for each tax period as specified under section 39.

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