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Amended upto (Year) ⇨

CGST ACT
[Amended upto 2025]

CHAPTER XII - ASSESSMENT

TaxGPT

Summarize Section 59 by TaxGPT in

AA |

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Section 59 - Self assessment.

59. 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.

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References:

1 Notifications/Circulars on Section 59

5 case laws on Section 59

For clarification on certain issues see Circular No. 76/50/2018-GST Central Tax dated 31 Dec, 2018

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