Self-assessment obligation: registered persons must assess GST liability and file returns for each tax period. Every registered person is subject to a statutory self-assessment obligation: the taxpayer must determine the taxes payable and report that determination by furnishing the return for each tax period as specified under section 39.
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 obligation: registered persons must assess GST liability and file returns for each tax period.
Every registered person is subject to a statutory self-assessment obligation: the taxpayer must determine the taxes payable and report that determination by furnishing the return for each tax period as specified under section 39.
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