Self-assessment requirement: registered persons must compute GST liability and file periodic returns as prescribed under law. Every registered person is required to self-assess the taxes payable under the Act and to furnish a return for each tax period as specified, placing responsibility on the taxpayer to compute GST liability and comply with the periodic filing 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 requirement: registered persons must compute GST liability and file periodic returns as prescribed under law.
Every registered person is required to self-assess the taxes payable under the Act and to furnish a return for each tax period as specified, placing responsibility on the taxpayer to compute GST liability and comply with the periodic filing framework.
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