Self-assessment of GST: registered taxpayers must determine tax liability from records and file periodical returns accordingly.

Self-assessment under the CGST framework requires every registered person to determine tax payable from their accounts and file the periodical return; the burden of proof for the declared assessment rests on the taxpayer. Incorrect self-assessment can invoke statutory responses including provisional or summary assessment, scrutiny, audits, inspection, and various enforcement powers, and procedural safeguards such as opportunity to file objections have been emphasized in judicial commentary.

---

---

---