Section 59 of CGST Act, 2017 – Self Assessment

The Central Goods and Services Tax Act, 2017

Chapter-XII Assessment

Section 59: Self-assessment

59. 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.


References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 658(E) dated 28.06.2017].

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