Section-59, Self Assessment under GST


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This document provides a comprehensive overview of Section 59, Self Assessment under the Goods and Services Tax (GST) Act. It explains the concept of self-assessment, its relevance, and the process involved for registered persons. The guide also touches upon the limits and responsibilities associated with self-assessment, making it a valuable resource for taxpayers and tax professionals seeking to understand their obligations under GST.

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GST Act has provision relating to Assessments to be done of registered or unregistered person, Assessment means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgement assessment #pdf
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