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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 requirement: registered persons must assess GST liability and file periodic returns as prescribed under law</h1> Self-assessment under the Rajasthan GST Act requires every registered person to determine taxes payable for each tax period and to furnish the prescribed statutory return, making assessment of tax liability and submission of the return linked and recurring compliance obligations.

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