Section 59 of CGST Act,2017 - Self Assessment

Section 59 of CGST Act,2017 - Self Assessment

Section 59 of CGST Act,2017 from bare act : Every registered person shall self-assess the taxes payable under this Act andfurnish a return for each tax period as specified under section 39.

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CHAPTER XII

ASSESSMENT

Chapter XII of the CGST Act,2017 covers six sections relating toASSESSMENT under GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 59 : Self Assessment Section 60 :Provisional Assessment Section 61 :Scrutiny ofreturns Section 62 :Assessment ofnon-filers ofreturns Section 63 : Assessment ofunregisteredpersons Section 64 : Summaryassessment incertainspecial cases

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• Section 39 of CGST Act, 2017 Furnishing ofreturns