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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