Self-assessment required: registered persons must determine GST liability and file periodic returns as prescribed. Section 59 requires every registered person to undertake self-assessment of taxes payable under the Act and to furnish a return for each prescribed tax period, placing primary responsibility for tax computation and periodic return filing on the taxpayer.
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 required: registered persons must determine GST liability and file periodic returns as prescribed.
Section 59 requires every registered person to undertake self-assessment of taxes payable under the Act and to furnish a return for each prescribed tax period, placing primary responsibility for tax computation and periodic return filing on the taxpayer.
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