https://www.taxtmi.com/acts?id=24008 Registered persons under the Central Goods and Services Tax Act, 2017 must self-assess the taxes payable under the Act and furnish a return for each tax period as specified under section 39. The provision places the primary responsibility for determining tax liability on the assessee and links that responsibility to the periodic return-filing mechanism under the assessment framework. en-us Mon, 27 Mar 2017 17:21:41 +0530 Thu, 25 Jun 2026 18:04:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24008 Registered persons under the Central Goods and Services Tax Act, 2017 must self-assess the taxes payable under the Act and furnish a return for each tax period as specified under section 39. The provision places the primary responsibility for determining tax liability on the assessee and links that responsibility to the periodic return-filing mechanism under the assessment framework. Act-Rules GST Mon, 27 Mar 2017 17:21:41 +0530 https://www.taxtmi.com/acts?id=24008