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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Self-assessment requires registered persons to determine GST liability and furnish periodic returns for each tax period.</h1> Registered persons must self-assess their tax liability under GST and furnish a return for each tax period as specified by the statute, placing responsibility for determining payable tax and filing periodic returns on the registered person.

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