Section 59
Self-assessment.
The Central Goods and Services Tax Act, 2017
About this Act
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 for matters connected therewith or incidental thereto.
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.