Self-assessment under GST requires registered persons to determine tax payable and file periodic returns under the prescribed framework. Registered persons under the Central Goods and Services Tax Act, 2017 must self-assess the taxes payable under the Act and furnish a return for each tax period as specified under section 39. The provision places the primary responsibility for determining tax liability on the assessee and links that responsibility to the periodic return-filing mechanism under the assessment framework.
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.
Self-assessment under GST requires registered persons to determine tax payable and file periodic returns under the prescribed framework.
Registered persons under the Central Goods and Services Tax Act, 2017 must self-assess the taxes payable under the Act and furnish a return for each tax period as specified under section 39. The provision places the primary responsibility for determining tax liability on the assessee and links that responsibility to the periodic return-filing mechanism under the assessment framework.
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