Self-assessment requires registered persons to determine GST liability and file returns for each tax period. Every registered person is required to self-assess the taxes payable under the Act and furnish a return for each tax period as specified under section 39, placing responsibility for calculating GST liability and periodic return submission on the registrant as the operative assessment mechanism.
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 requires registered persons to determine GST liability and file returns for each tax period.
Every registered person is required to self-assess the taxes payable under the Act and furnish a return for each tax period as specified under section 39, placing responsibility for calculating GST liability and periodic return submission on the registrant as the operative assessment mechanism.
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