Section 59 of CGST Act as self Assesment upto oct 2023

Section 59 of CGST Act provide for the self assessment in GST

“Every registered person shall self assess the taxes payable under this Act and furnish a return for each tax period as specified under section 39.“

(As given in CGST Act)

Chart of Section

Go to section 58                                                                Go to section 60