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.
CHAPTER XII ASSESSMENT
Section 59: Self-assessment
The Central Goods and Services Tax Act, 2017
CHAPTER XII ASSESSMENT
The Central Goods and Services Tax Act, 2017
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.