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Self-assessment requirement: registered persons must calculate GST payable and file periodic returns per statutory return provisions. Section 59 requires every registered person to self-assess the taxes payable under the Act and to furnish a return for each tax period as specified under the statutory return provisions, making the taxpayer primarily responsible for accurate tax computation and timely filing.
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.
<h1>Self-assessment requirement: registered persons must calculate GST payable and file periodic returns per statutory return provisions.</h1> Section 59 requires every registered person to self-assess the taxes payable under the Act and to furnish a return for each tax period as specified under the statutory return provisions, making the taxpayer primarily responsible for accurate tax computation and timely filing.
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