Provisions under Section 59 of the CGST Act 2017 relating to “Self-Assessment of Taxes Payable”:
Section 59: Self-Assessment (CHAPTER XII: ASSESSMENT) [*1]
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.
Notes (History of Amendments in Bare Text):
1. CGST Section 59 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.