Self-assessment requires registered taxpayers to compute GST liability and file prescribed periodic returns for each tax period. Every person registered under the GST framework must self-assess the taxes payable for each tax period and furnish the statutory return within the schedule specified by the returns regime. The operative obligation places primary responsibility on the registered person to compute tax dues and file the prescribed return for every tax period.
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 taxpayers to compute GST liability and file prescribed periodic returns for each tax period.
Every person registered under the GST framework must self-assess the taxes payable for each tax period and furnish the statutory return within the schedule specified by the returns regime. The operative obligation places primary responsibility on the registered person to compute tax dues and file the prescribed return for every tax period.
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