Self-assessment requirement: registered persons must compute GST payable and file returns for each tax period. Section 59 of the Delhi Goods and Services Tax Act, 2017 requires that every registered person shall self-assess the taxes payable under this Act and furnish a return for each tax period as specified under section 39, making periodic self-assessment and return filing the primary mechanism for declaring GST liabilities.
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 payable and file returns for each tax period.
Section 59 of the Delhi Goods and Services Tax Act, 2017 requires that every registered person shall self-assess the taxes payable under this Act and furnish a return for each tax period as specified under section 39, making periodic self-assessment and return filing the primary mechanism for declaring GST liabilities.
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