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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.

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          <h1>Self-assessment requires registered persons to determine GST tax liability and furnish periodic returns under the Act.</h1> Every registered person under the Goa Goods and Services Tax Act shall self-assess the taxes payable and furnish a return for each tax period as specified under the return-filing provisions, placing primary responsibility on the registered person to compute tax liability and comply with prescribed return filing requirements.

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