https://www.taxtmi.com/article/detailed?id=10064 Self-assessment under GST requires every registered person to determine tax payable and furnish the prescribed return each tax period under section 59 read with section 39; the taxpayer self-assesses based on his books and records, pays declared tax, and bears the burden of proof. Returns and filing procedures are prescribed in Chapter IX and accompanying rules, including specific forms for outward supplies, monthly/quarterly returns, composition and non-resident returns, TDS/TCS statements, annual and reconciliation returns, final returns, and ITC declarations. Incorrect self-assessment can invite statutory scrutiny, audits, and enforcement measures under adjacent provisions. en-us Mon, 01 Nov 2021 09:44:14 +0530 Mon, 01 Nov 2021 09:44:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10064 Self-assessment under GST requires every registered person to determine tax payable and furnish the prescribed return each tax period under section 59 read with section 39; the taxpayer self-assesses based on his books and records, pays declared tax, and bears the burden of proof. Returns and filing procedures are prescribed in Chapter IX and accompanying rules, including specific forms for outward supplies, monthly/quarterly returns, composition and non-resident returns, TDS/TCS statements, annual and reconciliation returns, final returns, and ITC declarations. Incorrect self-assessment can invite statutory scrutiny, audits, and enforcement measures under adjacent provisions. Articles Goods and Services Tax - GST Mon, 01 Nov 2021 09:44:14 +0530 https://www.taxtmi.com/article/detailed?id=10064