Section 59 CGST Act 2017
[ Section 59 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ]
Section 59 CGST Act 2017 explains Self-assessment and is covered in Chapter XII – Assessments
[Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of India on 12-4-2017 -An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto. ]
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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