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of <h1>Section 59 CGST Act: Self-Assessment Required for Registered Persons; Incorrect Filing May Trigger Tax Authority Actions</h1> Under Section 59 of the CGST Act, 2017, every registered person must self-assess taxes payable and file returns for each tax period as per Section 39. This self-assessment is based on available accounts and records, and the taxpayer bears the burden of proof. It applies only to registered persons, with no departmental assessment involved. Incorrect self-assessment can lead to scrutiny, provisional assessment, or other actions by tax authorities. Judicial rulings have highlighted procedural issues in assessments, emphasizing the necessity of proper jurisdiction and timely objection opportunities for taxpayers.
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