Self-assessment requirement: registered persons must self-assess GST liability and furnish periodic returns as mandated. Section 59 imposes on every registered person the duty to self-assess taxes payable under the Gujarat Goods and Services Tax framework and to furnish a return for each prescribed tax period, making self-assessment and return furnishing the primary compliance mechanism under the Act.
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 self-assess GST liability and furnish periodic returns as mandated.
Section 59 imposes on every registered person the duty to self-assess taxes payable under the Gujarat Goods and Services Tax framework and to furnish a return for each prescribed tax period, making self-assessment and return furnishing the primary compliance mechanism under the Act.
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