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<h1>Self-assessed tax now covers tax on outward supplies reported separately but omitted from the GST return.</h1> The inserted Explanation to section 75(12) clarifies that the expression 'self-assessed tax' includes the tax payable in respect of details of outward supplies furnished under section 37 but not included in the return furnished under section 39, thereby treating omitted outward-supplies disclosures as part of the self-assessed tax liability.