Section 59 - Self assessment under GST

Contents

Para	Topics	Section/Rules/N/C/O
59.0	Every RP shall self-assess his tax liability and furnish a return for each tax period	Section 59

59.0 Every RP shall self-assess his tax liability and furnish a return for each tax period

Section 59

Every RP shall self-assess the taxes payable under this Act and furnish a return for each tax period as specified u/sn 39.

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This section applies to every registered person.

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Self assessment refers to the estimation of one’s own tax liability.