Self-assessment requirement: registered persons must assess GST and file periodic returns under the Act as prescribed. Section 59 requires that every registered person self-assess the taxes payable under the Act and furnish a return for each tax period as specified under section 39, placing primary responsibility for GST calculation and reporting on the registered person.
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 assess GST and file periodic returns under the Act as prescribed.
Section 59 requires that every registered person self-assess the taxes payable under the Act and furnish a return for each tax period as specified under section 39, placing primary responsibility for GST calculation and reporting on the registered person.
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